{"data":{"id":"us-in/ic-6-1.1-46-7","jurisdiction":"us-in","citation":"IC 6-1.1-46-7","heading":"List of properties eligible for the deduction","body":"Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county.\n(b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a list of those properties described in the report that, on January 1 of the year, continued to be owned by the person to whom the real property was transferred by the land bank.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 46. County Option Deduction for Land Bank Transferees"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-46-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b8b4ad8190b135874e400fbb119ba7d73ad10188aab5d9be1b606c8a98d9ba4d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-46-6","next":"us-in/ic-6-1.1-46-8"},"notice":"GroundRules: Original legal text. Not legal advice."}