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Indiana · Snapshot 2026

IC 6-3.1-22-3: "Preservation"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 22. Residential Historic Rehabilitation Credit

Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of:

(1) a building or structure; or

(2) the form and vegetative cover of property.

(b) The term includes stabilization work and the maintenance of historic building materials.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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