{"data":{"id":"us-in/ic-6-1.1-52-5","jurisdiction":"us-in","citation":"IC 6-1.1-52-5","heading":"\"Qualified interest\"","body":"Sec. 5. As used in this chapter, \"qualified interest\" means the following:\n(1) An ownership interest in a homestead.\n(2) An interest in a contract for the purchase of a homestead that:\n(A) is recorded in the county recorder's office; and\n(B) provides that a person purchasing the homestead is to pay the property taxes on the homestead.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 52. County Option Homestead Property Tax Deferral Program"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-52-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7099420058b17242c83ccaf42a82e7e41967dd743d3a292556025b0cb5623c2c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-52-4","next":"us-in/ic-6-1.1-52-6"},"notice":"GroundRules: Original legal text. Not legal advice."}