50 IAC 25-5-2 - Obligation of owner of model residence upon transfer of ownership
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-5.5; IC 6-1.1-12.6
Sec. 2.
A person who owns a model residence and claims the deduction must provide the county auditor with a notice that:
(1) informs the auditor of a transfer of
ownership of the model residence; and
(2) indicates whether the new owner is
eligible to receive the model residence deduction.
The notice must be submitted to the county auditor at the same time that a sales disclosure form is filed under IC 6-1.1-5.5.
Notes
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