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323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-12-44 Sales disclosure form serves as application for certain deductions; limitations
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Sec. 44. (a) A sales disclosure form under IC 6-1.1-5.5: (1) that is submitted: (A) as a paper form; or (B) electronically; on or before January 15 of a calendar year in which property taxes are first due and payable to the county assessor by or on behalf of the purchaser of a ho…
Ind. Code § 6-1.1-12-45 Automatic one year carryover of deductions; limitations; specification of year for which deduction claim applies
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Sec. 45. (a) Subject to subsections (b) and (c), a deduction under this chapter applies for an assessment date and for the property taxes due and payable based on the assessment for that assessment date, regardless of whether with respect to the real property or mobile home or ma…
Ind. Code § 6-1.1-12-46 Eligibility of transferred property for certain deductions
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Sec. 46. (a) This section applies to real property for an assessment date in 2011 or a later year if: (1) the real property is not exempt from property taxation for the assessment date; (2) title to the real property is transferred after the assessment date and on or before the D…
Deduction for property subject to the 2% property tax cap
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Sec. 47. (a) This section applies to assessment dates beginning after December 31, 2024. (b) As used in the section, "eligible property" means all property that is subject to the credit for excessive property taxes under IC 6-1.1-20.6-7.5(a)(2) through IC 6-1.1-20.6-7.5(a)(4). (c…