{"data":{"id":"us-in/ic-6-1.1-15-17.4","jurisdiction":"us-in","citation":"IC 6-1.1-15-17.4","heading":"Certain rule void to extent it establishes shelter allowance for residence","body":"Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-15-17.4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9076776a0338a45633862b5a89fe148edeaa16c1d5ff1442cb8a6d8a11e7f1ca","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-15-17.3","next":"us-in/ic-6-1.1-15-18"},"notice":"GroundRules: Original legal text. Not legal advice."}