Indiana Code § 6-1.1-8.1-3

Classification and assessment
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Sec. 3. Land of controlled environment agricultural property shall be classified and assessed as agricultural, and the improvements shall be classified and assessed as an agricultural greenhouse.   IC 6-1.1-8.2 Chapter 8.2. Credit for Railroad Car Maintenance and Improvements               6-1.1-8.2-1 "Qualified expenditures" defined             6-1.1-8.2-2 "Taxpayer" defined             6-1.1-8.2-3 "Tax liability" defined             6-1.1-8.2-4 Entitlement to credit             6-1.1-8.2-5 Determination of amount of credit             6-1.1-8.2-6 Filing expenditure statement

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