Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 22 - INVESTMENT DEDUCTION
Rule 4 - Length of Investment Deduction
Section 4-1 - Length of investment deduction for real property
Universal Citation: 50 IN Admin Code 4-1
Current through September 18, 2024
Authority: IC 6-1.1-12.4-13
Affected: IC 6-1.1-12.4-2
Sec. 1.
The investment deduction on eligible real property:
(1) is first available in the year in which the increase in assessed value resulting from the development, redevelopment, or rehabilitation occurs; and
(2) continues for the following two (2) years.
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