Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.64.
Structure Indiana Code
Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals
6-1.1-13-1. Powers of Board; Notice of Review
6-1.1-13-2. County Assessment Lists; Recommendations for Alterations
6-1.1-13-3. Additions of Undervalued or Omitted Property to List
6-1.1-13-4. Correction of Errors in Assessment List
6-1.1-13-5. Reduction or Increase of Assessed Value
6-1.1-13-6. Assessed Value Equalization Under a County Reassessment Plan
6-1.1-13-7. Equalization Hearings
6-1.1-13-8. Aggregate Township Adjustments; Limitations on Adjustments; Setting Aside
6-1.1-13-12. Limitation on Altering Assessed Valuation of Personal Property