GroundRules
IC 6-1.1-4-40: Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 1.1. PROPERTY TAXES
- Chapter 4. Procedures for Real Property Assessment
Sec. 40. The value of federal income tax credits awarded under Section 42 of the Internal Revenue Code may not be considered in determining the assessed value of low income housing tax credit property.
Collected 2026-09-09T01:51:39Z. Source file · JSON