Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 25 - DEDUCTION FOR MODEL RESIDENCE
Rule 50 IAC 25-5 - Change of Ownership
Section 50 IAC 25-5-2 - Obligation of owner of model residence upon transfer of ownership

50 Ind. Admin. Code 25-5-2

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Current through December 12, 2024
Section 50 IAC 25-5-2 - Obligation of owner of model residence upon transfer of ownership

Authority: IC 6-1.1-12.6-9

Affected: IC 6-1.1-5.5; IC 6-1.1-12.6

Sec. 2.

A person who owns a model residence and claims the deduction must provide the county auditor with a notice that:

(1) informs the auditor of a transfer of ownership of the model residence; and
(2) indicates whether the new owner is eligible to receive the model residence deduction.

The notice must be submitted to the county auditor at the same time that a sales disclosure form is filed under IC 6-1.1-5.5.

50 IAC 25-5-2

Department of Local Government Finance; 50 IAC 25-5-2; filed Apr 15, 2009, 10:16 a.m.: 20090513-IR-050080755FRA