Ind. Code § 6-1.1-1-3.5

Current through P.L. 171-2024

Section 6-1.1-1-3.5 - "Base rate"

"Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under:

(1) the real property assessment guidelines of the department of local government finance; or

(2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1).

IC 6-1.1-1-3.5

As added by P.L. 228-2005, SEC.1.