{"data":{"id":"us-in/ic-6-1.1-12-40.5","jurisdiction":"us-in","citation":"IC 6-1.1-12-40.5","heading":"Limits on deductions for mobile or manufactured homes","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 12. Assessed Value Deductions and Deduction Procedures"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12-40.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"138832e089da54b2652daa4633cbb6e05f817f8d8e6f4c1df7ccefc9e3bea752","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12-40","next":"us-in/ic-6-1.1-12-41"},"notice":"GroundRules: Original legal text. Not legal advice."}