Ind. Code § 6-3.1-17.1-3

Current through P.L. 171-2024

Section 6-3.1-17.1-3 - "Qualified historic structure"

As used in this chapter, "qualified historic structure" means any building that is:

(1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code);

(2) individually listed on the register of Indiana historic sites and historic structures; or

(3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures.

IC 6-3.1-17.1-3

Added by P.L. 236-2023,SEC. 67, eff. 1/1/2024.