GroundRules
IC 6-1.1-12.8-2: "Residential builder"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 1.1. PROPERTY TAXES
- Chapter 12.8. Deduction for Residence in Inventory
Sec. 2. As used in this chapter, "residential builder" means a person that builds any of the following for sale in the ordinary course of the person's trade or business:
(1) Single family residences.
(2) Single family townhouses.
(3) Single family condominium units.
Collected 2026-09-09T01:51:39Z. Source file · JSON