50 Ind. Admin. Code 8-1-11
Current through December 12, 2024
Authority: IC 6-1.1-39; IC 36-7-14; IC 36-7-15.1
Affected: IC 6-1.1-39; IC 8-22-3.5; IC 36-7-14; IC 36-7-15.1
Sec. 11.
As used in this article, "captured assessment individual component" means, with respect to a parcel of allocation area real property or a return of allocation area personal property, the component of assessed valuation that, when aggregated with all other captured assessment individual components, constitutes the captured assessment.
50 IAC 8-1-11