{"data":{"id":"us-in/ic-6-1.1-12.4-4","jurisdiction":"us-in","citation":"IC 6-1.1-12.4-4","heading":"Ineligibility of real and personal property located in allocation area","body":"Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 12.4. Investment Deduction"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.4-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e1e5ebfd731cfb0a16cd4f39688df9e340f44b8eae1f639b4e9eb5e763545391","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.4-3","next":"us-in/ic-6-1.1-12.4-5"},"notice":"GroundRules: Original legal text. Not legal advice."}