Indiana Code - Taxation - Title 6, Section 6-1.1-1-3.5

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"Base rate" defined

Sec. 3.5. "Base rate" means the statewide agricultural land base
rate value per acre used to determine the true tax value of agricultural
land under:
(1) the real property assessment guidelines of the department of
local government finance; or
(2) rules or guidelines of the department of local government
finance that succeed the guidelines referred to in subdivision
(1).

As added by P.L.228-2005, SEC.1.

Indiana Lawyers

• Theodoros & Rooth Indiana Personal Injury Lawyer.
• Parr Richey Obremskey & Morton Indiana Injury Lawyer.

Last modified: May 28, 2006