2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 1. General Definitions and Rules of Construction
6-1.1-1-3.5. "Base rate"
Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under:
(1) the real property assessment guidelines of the department of local government finance; or
(2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1).
As added by P.L.228-2005, SEC.1.