50 IAC 26-7-5
50 IAC 26-7-5 Investment deduction
Cite as Ind. Admin. Code tit. 50, r. 26-7-5
Sec. 5. Tax and billing software must be able to do the following:
(1) Calculate investment deductions in the manner prescribed under IC 6-1.1-12.4.
(2) Identify the following elements necessary for calculation of an investment deduction:
(A) Parcel or property receiving the deduction.
(B) The assessed value eligible to receive the deduction.
(C) The specific improvement to receive the deduction, if multiple improvements exist on a parcel receiving a
deduction.