Assessment methods
Sec. 2. All tangible property which is subject to assessment shall
be assessed on a just valuation basis and in a uniform and equal
manner. Personal property which is subject to assessment and
taxation shall be assessed annually in the manner prescribed in this
article. Real property which is subject to assessment and taxation
shall be assessed in the manner and at the times prescribed in this
article.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006