Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3).
Ind. Code § 6-1.1-12.4-4
Ineligibility of real and personal property located in allocation area
As added by P.L.193-2005, SEC.8.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.