Sec. 5. A property owner may not receive a deduction under this chapter with respect to a model residence located in an allocation area (as defined in IC 6-1.1-21.2-3). As added by P.L.70-2008, SEC.1.
Deduction inapplicable in allocation area
Ind. Code § 6-1.1-12.6-5, under Chapter 12.6. Deduction for Model Residence.
Ind. Code § 6-1.1-12.6-5