Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 50 IAC 5.1-1 - Definitions
Section 50 IAC 5.1-1-11 - "Fixed property" defined

50 Ind. Admin. Code 5.1-1-11

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Current through May 29, 2024
Section 50 IAC 5.1-1-11 - "Fixed property" defined

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 11.

"Fixed property" means property that is assessed by the township assessor in the taxing district where it is located. The term may include both locally assessed personal property and locally assessed real property. Fixed property is also known as locally assessed property.

50 IAC 5.1-1-11

Department of Local Government Finance; 50 IAC 5.1-1-11; filed Dec 15, 1993, 5:00 p.m.: 17 IR 951; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003