Section 50IAC26-7-5. Investment deduction

Latest version.

Tax and billing software must be able to do the following:

(1) Calculate investment deductions in the manner prescribed under IC 6-1.1-12.4.

(2) Identify the following elements necessary for calculation of an investment deduction:

(A) Parcel or property receiving the deduction.

(B) The assessed value eligible to receive the deduction.

(C) The specific improvement to receive the deduction, if multiple improvements exist on a parcel receiving a deduction.

(Department of Local Government Finance; 50 IAC 26-7-5; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)

                    
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