50 Ind. Admin. Code 8-1-13

Current through October 31, 2024
Section 50 IAC 8-1-13 - "Current base assessment individual component" defined

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. 13.

As used in this article, "current base 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 value that, when aggregated with all other current base assessment individual components, constitutes the current base assessment.

50 IAC 8-1-13

Department of Local Government Finance; 50 IAC 8-1-13; filed Jan 30, 1989, 3:30 p.m.: 12 IR 1353