Authority: IC 6-1.1-4-4.5; IC 6-1.1-31-1; IC 6-1.1-31-12
Affected: IC 6-1.1-4-4.5
Sec. 12.
"Stratification" means the process where all properties in a county are divided into groups of similar properties by criterion such as type, location, age, or class.
50 IAC 27-2-12