Indiana Statutes
§ 6-1.1-3-24 — Valuation; outdoor advertising signs
Indiana § 6-1.1-3-24
This text of Indiana § 6-1.1-3-24 (Valuation; outdoor advertising signs) 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 § 6-1.1-3-24 (2026).
Text
(a)Except as provided in subsection (b), in
determining the assessed value of various sizes of outdoor advertising
signs, a taxpayer and assessing official shall use the following table
without any adjustments:
(b)Beginning with the 2018 assessment date for taxes first due and
payable in 2019, the assessed values in the table set forth in subsection
(a)shall be adjusted on a quadrennial basis by an amount equal to the
average of the annual percentage changes in the Core Personal
Consumption Expenditures Price Index using the four (4) most recent
calendar years for which data is available. However, the adjustment
may not result in a change of more than three percent (3%) from the
previous assessed values determined under this section.
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Legislative History
As added by P.L.137-2012, SEC.13. Amended by P.L.257-2013,
SEC.2; P.L.249-2015, SEC.5; P.L.255-2017, SEC.5.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-3-24, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-3-24.