Indiana Code - Taxation - Title 6, Section 6-1.1-13-5

Reduction or increase of assessed value

Sec. 5. A county assessor shall reduce or increase the assessed
value of any tangible property in order to attain a just and equal basis
of assessment between the taxpayers of the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.64.

Last modified: May 28, 2006