Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 22 - Residential Historic Rehabilitation Credit

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• office: means the office of community and rural affairs established by Indiana Code 6-3.1-22-2
• preservation: means the application of measures to sustain the form, integrity, and material of:

  Indiana Code 6-3.1-22-3

• Property: includes personal and real property. See Indiana Code 1-1-4-5
• qualified expenditures: means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence. See Indiana Code 6-3.1-22-4
• rehabilitation: means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant to the historical, architectural, or archeological values of the property. See Indiana Code 6-3.1-22-5
• state tax liability: means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax) as computed after the application of all credits that under Indiana Code 6-3.1-22-6
• taxpayer: means :

  Indiana Code 6-3.1-22-7

• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5