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 5.1-1-16 - "Locally assessed property" defined

50 Ind. Admin. Code 5.1-1-16

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Current through December 12, 2024
Section 50 IAC 5.1-1-16 - "Locally assessed property" defined

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 16.

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

50 IAC 5.1-1-16

Department of Local Government Finance; 50 IAC 5.1-1-16; filed Dec 15, 1993, 5:00 p.m.: 17 IR 952; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003