Ind. Code § 6-1.1-15-17.4

Current through P.L. 171-2024
Section 6-1.1-15-17.4 - Certain rule void to extent it establishes shelter allowance for residence

50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.

IC 6-1.1-15-17.4

Added by P.L. 6-2012, SEC. 45, eff. 2/22/2012.