{"data":{"id":"us-in/ic-6-1.1-12.6-5","jurisdiction":"us-in","citation":"IC 6-1.1-12.6-5","heading":"Deduction inapplicable in allocation area","body":"Sec. 5. A property owner may not receive a deduction under this chapter with respect to a model residence 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 12.6. Deduction for Model Residence"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.6-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"0271f1f83f72a675224dbe28b28bef2bf801694f90686e19afb85a46e0ff87df","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.6-4","next":"us-in/ic-6-1.1-12.6-6"},"notice":"GroundRules: Original legal text. Not legal advice."}