Sec. 2. “Assessment date” means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.62, SEC.1; P.L.111-2014, SEC.1.