Indiana § 6-1.1-31-3 Information considered in preparation of rules, regulations, property tax
forms, and property tax returns

Indiana Statutes

§ 6-1.1-31-3 — Information considered in preparation of rules, regulations, property tax forms, and property tax returns

Indiana § 6-1.1-31-3

Art. 1.1PROPERTY TAXES

Ch. 31Department of Local Government Finance─Adoption

This text of Indiana § 6-1.1-31-3 (Information considered in preparation of rules, regulations, property tax forms, and property tax returns) 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 § 6-1.1-31-3 (2026).

Text

In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider:

(1)data compiled by the federal government;

(2)data compiled by this state and its taxing authorities;

(3)data compiled and studies made by a state college or university;

(4)generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;

(5)generally accepted indices of construction costs;

(6)for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property;

(7)sales data compiled for generally comparable properties; and

(8)any other information which is available to the department of local government finance. [P

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In the preparation of rules, regulations,
property tax forms, and property tax returns, the department of local
government finance may consider:
(1) data compiled by the federal government;
(2) data compiled by this state and its taxing authorities;
(3) data compiled and studies made by a state college or
university;
(4) generally accepted practices of appraisers, including generally
accepted property assessment valuation and mass appraisal
principles and practices;
(5) generally accepted indices of construction costs;
(6) for assessment dates after February 28, 2001, generally
accepted indices of income accruing from real property;
(7) sales data compiled for generally comparable properties; and
(8) any other information which is available to the department of
local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-6
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.6-1997, SEC.102; P.L.90-2002, SEC.219; P.L.1-2004, SEC.38 and
P.L.23-2004, SEC.41.