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).
As added by P.L.228-2005, 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