Indiana Code 6-1.1-50-2. “Qualified individual”
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Terms Used In Indiana Code 6-1.1-50-2
- homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-50-1
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- qualified individual: means an individual who qualified for a standard deduction granted under Indiana Code 6-1.1-50-2
Sec. 2. As used in this chapter, “qualified individual” means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual‘s homestead property.
As added by P.L.239-2023, SEC.13.