Indiana Code
Chapter 20.6. Credit for Excessive Property Taxes
6-1.1-20.6-1.6. "Gross Assessed Value"

Sec. 1.6. As used in this chapter, "gross assessed value" refers to the assessed value of property after the application of all exemptions under IC 6-1.1-10 or any other provision.
As added by P.L.146-2008, SEC.214.