Indiana § 6-1.1-4-44.5 Land classified as residential excess land; application of an influence
factor to recognize reduced acreage value

Indiana Statutes

§ 6-1.1-4-44.5 — Land classified as residential excess land; application of an influence factor to recognize reduced acreage value

Indiana § 6-1.1-4-44.5

Art. 1.1PROPERTY TAXES

Ch. 4Procedures for Real Property Assessment

This text of Indiana § 6-1.1-4-44.5 (Land classified as residential excess land; application of an influence factor to recognize reduced acreage value) 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 § 6-1.1-4-44.5 (2026).

Text

5.

(a)This section applies to a real property assessment:

(1)for the 2015 assessment date and assessment dates thereafter; and

(2)that includes land classified as residential excess land.

(b)A county assessor may apply throughout the county an influence factor to recognize the reduced acreage value of residential excess land. The influence factor may be applied on a per acre basis or based on acreage categories. The influence factor may not be used as an alternative to determining the value of farmland as provided in section 13 of this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

5. (a) This section applies to a real property
assessment:
(1) for the 2015 assessment date and assessment dates thereafter;
and
(2) that includes land classified as residential excess land.
(b) A county assessor may apply throughout the county an influence
factor to recognize the reduced acreage value of residential excess land.
The influence factor may be applied on a per acre basis or based on
acreage categories. The influence factor may not be used as an
alternative to determining the value of farmland as provided in section
13 of this chapter.