Limits on deductions for mobile or manufactured homes
Sec. 40.5. Notwithstanding any other provision, the sum of the
deductions provided under this chapter to a mobile home that is not
assessed as real property or to a manufactured home that is not
assessed as real property may not exceed one-half (1/2) of the
assessed value of the mobile home or manufactured home.
As added by P.L.291-2001, SEC.143.
Last modified: May 28, 2006