1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its expiration) for those same repairs or improvements. This subsection expires January 1, 2033.(b) A property owner may not receive a deduction under this chapter if the property owner receives a deduction under IC 6-1.1-12-28.5 for the same property.As added by Acts 1977, P.L.69, SEC.1. Amended by P.L.25-1995, SEC.23; P.L.181-2016, SEC.12.
Indiana Legal Code