Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC4.2. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY |
Rule 50IAC4.2-11.1. Deductions and Exemptions for Business Personal Property |
Section 50IAC4.2-11.1-10. Amount of enterprise zone investment deduction
Latest version.
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The amount of the deduction is equal to the remainder of:
(1) the total amount of the assessed value of the taxpayer's enterprise zone personal property on a particular assessment date; minus
(2) the total amount of the base year assessed value.
(Department of Local Government Finance; 50 IAC 4.2-11.1-10; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)