Terms Used In Indiana Code 6-1.1-4-30

  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
   Sec. 30. In making any assessment or reassessment of real property between reassessments of that real property under a county’s reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that real property in the preceding reassessment of that group of parcels under a county’s reassessment plan.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.112-2012, SEC.20; P.L.86-2018, SEC.35.