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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 45. Enterprise Zone Investment Deduction
6-1.1-45-2. "Base year assessed value"
Universal Citation: IN Code § 6-1.1-45-2 (2018)
IC 6-1.1-45-2 "Base year assessed value"
Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in which a taxpayer makes a qualified investment with respect to the enterprise zone location or the entrepreneur and enterprise district location.
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.9.
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