Sec. 10. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for rehabilitation of property located within an industrial recovery site. As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.37.
IC 6-3.1-11-11 "Rehabilitation" Sec. 11. As used in this chapter, "rehabilitation" means the remodeling, repair, or betterment of real property in any manner or any enlargement or extension of real property. As added by P.L.379-1987(ss), SEC.11.