Indiana Code Title 6. Taxation § 6-1.1-8-24

Sec. 24. (a) Each year, a township assessor, or the county assessor if there is no township assessor for the township, shall assess the fixed property that as of the assessment date of that year is:

(b) The township or county assessor shall determine the assessed value of fixed property.  A township assessor shall certify the assessed values to the county assessor on or before April 1 of the year of assessment.  However, in a county with a township assessor in every township, the township assessor shall certify the list to the department of local government finance.  The county assessor shall review the assessed values and shall certify the assessed values to the department of local government finance on or before April 10 of that year.

(c) This subsection applies to assessment dates after December 31, 2021.  The land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount that does not exceed the solar land base rate for the region in which the property is located.

(d) Assessing officials shall follow the normal guidelines and procedures as are applicable under IC 6-1.1-20.6.

(e) This subsection applies to a utility grade solar energy installation facility:

If, for an assessment date described in subdivision (2), the assessed value of the land portion of the fixed property of a utility grade solar energy installation facility described in this subsection for the January 1, 2021, assessment date is less than the solar land base rate for the region in which the property is located on a particular assessment date, the land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount equal to the assessed value determined for the January 1, 2021, assessment date.