area 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). As added by P.L.193-2005, SEC.8.
Ineligibility of real and personal property located in allocation
Ind. Code § 6-1.1-12.4-4, under Chapter 12.4. Investment Deduction.
Ind. Code § 6-1.1-12.4-4