Indiana Code 5-28-26-1. “Base assessed value”
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Sec. 1. As used in this chapter, “base assessed value” means:
(2) to the extent it is not included in subdivision (1), the net assessed value of property that is assessed as residential property under the rules of the department of local government finance, within the global commerce center, as finally determined for the current assessment date.
(1) the net assessed value of all the taxable property located in a global commerce center as finally determined for the assessment date immediately preceding the effective date of the allocation provision of a resolution adopted under section 18 of this chapter; plus
Terms Used In Indiana Code 5-28-26-1
- Property: includes personal and real property. See Indiana Code 1-1-4-5
As added by P.L.203-2005, SEC.2. Amended by P.L.257-2019, SEC.10.