Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-15

Limitations; weekly service requirements; service to underserved
airports

Sec. 15. (a) Any part of an ad valorem property tax assessment
attributable to ground times during a week:

(1) in which the requirements of section 6(2) of this chapter are
not met; and
(2) for which noncompliance is not waived under section 16 of
this chapter;
may not be deducted under section 12 or 13 of this chapter.
(b) Any part of an ad valorem property tax assessment attributable
to ground times during a week in which intrastate air service
described in section 6(1)(A) of this chapter is not also available may
not be deducted under section 13 of this chapter.

As added by P.L.224-2003, SEC.279.

Last modified: May 28, 2006