Indiana Code § 6-1.1-46.2-9

Amount of deduction
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Sec. 9. Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of: (1) the assessed value of the building or part of the building that is occupied by the property owner or a tenant of the property owner; multiplied by (2) the percentage determined for the assessment date by the district board under section 8 of this chapter.

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