Sec. 10. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of residences in inventory who are a part of an affiliated group
may not exceed three (3). As added by P.L.175-2011, SEC.2.
Affiliated group limit
Ind. Code § 6-1.1-12.8-10, under Chapter 12.8. Deduction for Residence in Inventory.
Ind. Code § 6-1.1-12.8-10