Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of:(1) the assessed value of the building or part of the building that is occupied by the property owner or a tenant of the property owner; multiplied by(2) the percentage determined for the assessment date by the district board under section 8 of this chapter.As added by P.L.238-2017, SEC.18.
Indiana Legal Code