Indiana § 36-7-14.2-2 Inclusion of certain exempted assessed value for purposes of tax rate
calculation

Indiana Statutes

§ 36-7-14.2-2 — Inclusion of certain exempted assessed value for purposes of tax rate calculation

Indiana § 36-7-14.2-2

Title 36LOCAL GOVERNMENT

Art. 7PLANNING AND DEVELOPMENT

Ch. 14.2Tax Rate Limitation

This text of Indiana § 36-7-14.2-2 (Inclusion of certain exempted assessed value for purposes of tax rate calculation) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-7-14.2-2 (2026).

Text

Notwithstanding any other law, for
assessment dates for which an exemption under IC 6-1.1-3-7.2 applies
in a county, a tax rate for property taxes described in section 1 of this
chapter must be calculated by including in the base assessed value (for
purposes of this section only) the amount of the assessed value that
would otherwise have been included in the base assessed value if the
exemption under IC 6-1.1-3-7.2 were not in effect for the assessment
date.

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Notwithstanding any other law, for
assessment dates for which an exemption under IC 6-1.1-3-7.2 applies
in a county, a tax rate for property taxes described in section 1 of this
chapter must be calculated by including in the base assessed value (for
purposes of this section only) the amount of the assessed value that
would otherwise have been included in the base assessed value if the
exemption under IC 6-1.1-3-7.2 were not in effect for the assessment
date.