GroundRules
IC 6-1.1-12-40.5: Limits on deductions for mobile or manufactured homes
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 1.1. PROPERTY TAXES
- Chapter 12. Assessed Value Deductions and Deduction Procedures
Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the mobile home or manufactured home.
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