Indiana Code > Title 6 > Article 1.1 > Chapter 49 – County Option Circuit Breaker Tax Credit
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Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 49 - County Option Circuit Breaker Tax Credit
- homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-49-1
- neighborhood enhancement district: refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter. See Indiana Code 6-1.1-49-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- qualified individual: means an individual who:
Indiana Code 6-1.1-49-3
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5