Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37. As added by P.L.95-2023, SEC.1.
"Homestead"
Ind. Code § 6-1.1-49-1, under Chapter 49. County Option Circuit Breaker Tax Credit.
Ind. Code § 6-1.1-49-1