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Indiana Code Title 6. Taxation § 6-1.1-1-3.5

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 3.5. “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).

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-1-3.5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-1-3-5/

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