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Indiana Code Title 6. Taxation § 6-1.1-3-24

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

Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments:

Single Pole Structure
Type of Sign

Value Per Structure

At least 48 feet, illuminated

$5,000

At least 48 feet, non-illuminated

$4,000

At least 26 feet and under 48 feet, illuminated

$4,000

At least 26 feet and under 48 feet, non-illuminated

$3,300

Under 26 feet, illuminated

$3,200

Under 26 feet, non-illuminated

$2,600

  Other Types of Outdoor Signs

At least 50 feet, illuminated

$2,500

At least 50 feet, non-illuminated

$1,500

At least 40 feet and under 50 feet, illuminated

$2,000

At least 40 feet and under 50 feet, non-illuminated

$1,300

At least 30 feet and under 40 feet, illuminated

$2,000

At least 30 feet and under 40 feet, non-illuminated

$1,300

At least 20 feet and under 30 feet, illuminated

$1,600

At least 20 feet and under 30 feet, non-illuminated

$1,000

Under 20 feet, illuminated

$1,600

Under 20 feet, non-illuminated

$1,000

(b) Beginning with the 2018 assessment date for taxes first due and payable in 2019, the assessed values in the table set forth in subsection (a) shall be adjusted on a quadrennial basis by an amount equal to the average of the annual percentage changes in the Core Personal Consumption Expenditures Price Index using the four (4) most recent calendar years for which data is available.  However, the adjustment may not result in a change of more than three percent (3%) from the previous assessed values determined under this section.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-3-24 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-3-24/

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