{"data":{"id":"us-in/ic-6-1.1-12.8-5","jurisdiction":"us-in","citation":"IC 6-1.1-12.8-5","heading":"Allocation area; deduction disallowed","body":"Sec. 5. A property owner may not receive a deduction under this chapter with respect to a residence in inventory 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 12.8. Deduction for Residence in Inventory"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.8-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f69fde3772436e3fa00d3c7aab23b43e8579f91c6d69c8a8bff343a6cd240ffe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.8-4","next":"us-in/ic-6-1.1-12.8-6"},"notice":"GroundRules: Original legal text. Not legal advice."}