Sec. 2. "Assessment date" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.62, SEC.1; P.L.111-2014, SEC.1.
Structure Indiana Code
Chapter 1. General Definitions and Rules of Construction
6-1.1-1-1.5. "Assessing Official"
6-1.1-1-3. "Assessed Value" or "Assessed Valuation"
6-1.1-1-3.1. "Assisted Living Services"
6-1.1-1-3.8. "Civil Taxing Unit"
6-1.1-1-4. "Common Council of City" or "County Council"
6-1.1-1-4.5. "County Property Tax Assessment Board of Appeals"
6-1.1-1-8. "General Assessment Provisions of This Article"
6-1.1-1-8.8. "Mobile Home Community"
6-1.1-1-11. "Personal Property"
6-1.1-1-12. "Political Subdivision"
6-1.1-1-14. "Property Taxation"
6-1.1-1-16. "School Corporation"
6-1.1-1-17. "Special Assessment"
6-1.1-1-19. "Tangible Property"
6-1.1-1-23. Gender Pronoun; Singular Nouns
6-1.1-1-24. Duties of Township Assessor Assumed by County Assessor