Indiana Code
Chapter 15.6. Flood Control Improvement Districts
36-7-15.6-2. "Base Assessed Value"

Sec. 2. As used in this chapter, "base assessed value" means the net assessed value of all the taxable property located in a flood control improvement district as finally determined for the assessment date immediately preceding the effective date of the resolution adopted under this chapter establishing the particular district.
As added by P.L.61-2018, SEC.1.