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"

Universal Citation: IN Code § 6-1.1-1-3.5 (2018)
IC 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.

 

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