Indiana Code
Chapter 4. Procedures for Real Property Assessment
6-1.1-4-13.2. Calculation of Statewide Agricultural Land Base Rate Value per Acre for the 2015 Assessment Date

Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide agricultural land base rate value per acre used to determine the value of agricultural land is two thousand fifty dollars ($2,050).
As added by P.L.249-2015, SEC.7. Amended by P.L.180-2016, SEC.4.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 4. Procedures for Real Property Assessment

6-1.1-4-1. Place of Assessment; Person Liable

6-1.1-4-2. Assessment of Property Held by Fiduciary

6-1.1-4-3. Heirs or Devisees; Assessment

6-1.1-4-4.2. County Reassessment Plan; Approval by Department of Local Government Finance

6-1.1-4-4.3. Repealed

6-1.1-4-4.4. Repealed

6-1.1-4-4.5. Annual Adjustment of Assessed Value of Real Property; State Review and Certification; Base Rate Methodology; Adjustment in Assessed Value Based on Estimated True Tax Value

6-1.1-4-4.6. Department of Local Government Finance Setting of Annual Adjustment Factors if County Assessor Fails to Set; Equalization of Factors; Notice and Hearing; Applicability

6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification

6-1.1-4-4.8. Reassessment of Covered Projects

6-1.1-4-5. Repealed

6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan

6-1.1-4-6. Reassessment Order

6-1.1-4-7. Repealed

6-1.1-4-8. Repealed

6-1.1-4-9. Reassessment Resolution of Department of Local Government Finance; Hearing; Reassessment Order

6-1.1-4-10. Notice of Reassessments; Publication

6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor

6-1.1-4-11.5. Reassessment of Parcels Affected by Flooding; Petition; Applicable Dates; Refund; Publication of Notice

6-1.1-4-12. Circumstances Under Which Undeveloped Land May Be Reassessed

6-1.1-4-12.4. "Oil or Gas Interest"; Assessment

6-1.1-4-12.5. Repealed

6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty

6-1.1-4-13. Agricultural Land; Assessment; Soil Productivity Factors

6-1.1-4-13.2. Calculation of Statewide Agricultural Land Base Rate Value per Acre for the 2015 Assessment Date

6-1.1-4-13.5. Repealed

6-1.1-4-13.6. Determination and Review of Land Values

6-1.1-4-13.8. Repealed

6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way

6-1.1-4-14.1. Division and Transfer of Small Parcels Owned by County or Municipality to Adjacent Property Owners; Assessment

6-1.1-4-15. Appraisal; Examination of Buildings

6-1.1-4-16. Assessors' Assistants; Appropriation

6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors

6-1.1-4-18. Repealed

6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required

6-1.1-4-19. Repealed

6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions

6-1.1-4-20. Professional Appraisal; Contract Deadline

6-1.1-4-21. Repealed

6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan

6-1.1-4-21.5. Repealed

6-1.1-4-22. Amounts of Assessment or Reassessment; Notice

6-1.1-4-23. Repealed

6-1.1-4-24. Notice to County Auditor of Assessed Value

6-1.1-4-25. Record Keeping; Electronic Data Files

6-1.1-4-26. Adoption or Promulgation of Documents by the Department of Local Government Finance

6-1.1-4-27. Repealed

6-1.1-4-27.5. Property Reassessment Fund; Tax Levies; Petition to Increase Levy; Appeal

6-1.1-4-28. Repealed

6-1.1-4-28.5. Property Reassessment Funds; Use of Money; Soil Maps

6-1.1-4-29. Expenses of Reassessment

6-1.1-4-30. Interim Assessments or Reassessments; Rules and Regulations

6-1.1-4-31. Department of Local Government Finance Check of Local Assessment Activities; State Conducted Activities; Payment of Bills for Services; Determinations by County Commissioners or City-County Council

6-1.1-4-31.5. State Conducted Assessment or Reassessment; Notice; State Contract With Appraising Firm; State Review of Contract; Land Values; Contract Payment; Severability

6-1.1-4-31.6. Informal Hearings by Professional Appraiser Contractor; Informal Hearing Required to Preserve Right to Appeal Assessment; Notice; Rules; Contract Payment

6-1.1-4-31.7. Appeal of Assessment or Reassessment to Indiana Board; Indiana Board Contract With Special Master; Hearings; Rules; Appeal to Tax Court

6-1.1-4-32. Repealed

6-1.1-4-33. Repealed

6-1.1-4-34. Repealed

6-1.1-4-35. Repealed

6-1.1-4-36. Repealed

6-1.1-4-37. Repealed

6-1.1-4-38. Repealed

6-1.1-4-39. Assessment of Rental Property and Mobile Homes; Low Income Rental Housing Exclusion

6-1.1-4-39.5. Assessment of Qualified Real Property

6-1.1-4-40. Exclusion of Federal Income Tax Credits in the Determination of the Assessed Value of Low Income Housing Tax Credit Property

6-1.1-4-41. Assessment of Low Income Rental Housing

6-1.1-4-42. True Tax Value of Golf Course Real Property Determined Using Income Capitalization; Information Provided by Golf Course Owners; Uniform Income Capitalization Tables; Department of Local Government Finance Administration

6-1.1-4-43. Repealed

6-1.1-4-43.5. Assessment of Certain Commercial Property; Cost Approach; Standard Construction Cost per Square Foot; Separate Account for Purposes of a Review

6-1.1-4-44. Repealed

6-1.1-4-44.5. Land Classified as Residential Excess Land; Application of an Influence Factor to Recognize Reduced Acreage Value

6-1.1-4-45. Assessment of Land on Which an Outdoor Sign Is Located

6-1.1-4-46. Assessment of Self-Service Storage Facility