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INCOME TAX REFUNDS 1.14 ALL Exclude income tax refunds not consisting of an EITC. See Section 1.8: Earned Income Tax Credit (EITC) in this Chapter for a description of the treatment of the EITC. INDIAN LAND 1.15 ALL Exclude Indian lands jointly held with a tribe and land that can only be sold with the approval of the Department of Interior, Bureau of Indian Affairs. JOINTLY OWNED ASSETS 1.16 ALL Jointly owned assets are those that have more than one owner. The amount which is counted depends on whether the asset is available to the owner in the asset group and on whether the asset has cash or equity value. Unavailable Jointly Owned Assets 1.16.1 ALL The asset is unavailable if: • an owner cannot legally sell his/her share without the other owner's consent, and • the owner verifies that the joint owner does not agree to the sale. In addition, any asset owned by residents of shelters for battered women and children is unavailable when: • the asset is jointly owned with a member of the former group, or • access to the asset is dependent on the cooperation of the joint owner who still resides in the former group. Exclude all unavailable assets. Available Jointly Owned Assets 1.16.2 MA AR N/A AX: N/A SR (excluding SSI Recipients): Count the entire amount of an asset to which the income group has access. QM: See SR. MC: See AR. TANF Prorate the value of the asset according to the number of owners. GC See TANF FS Count assets owned jointly by separate households in their entirety to each household. If the household can demonstrate that it has access to only a portion of the asset, the value of that portion of the asset shall be counted toward the household's asset level. LAND CONTRACT 1.17 ALL A land contract is an agreement for the sale of real property on installments (usually monthly). The