Indiana Statutes
§ 6-1.1-4-45 — Assessment of land on which an outdoor sign is located
Indiana § 6-1.1-4-45
This text of Indiana § 6-1.1-4-45 (Assessment of land on which an outdoor sign is located) 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 § 6-1.1-4-45 (2026).
Text
(a)This section applies to assessment dates
after December 31, 2014.
(b)As used in this section, "sign site" means the land beneath an
outdoor sign that accommodates the outdoor sign display structure and
foundation under a lease or a grant of an easement.
(c)An outdoor sign, and any associated lease, easement, and
income, shall be disregarded for the purpose of determining an
assessment of the land on which the outdoor sign is located, if:
(1)the sign site does not exceed the greater of:
(A)one-fourth (1/4) of an acre; or
(B)if the sign site exceeds one-fourth (1/4) of an acre, the area
that is reasonably necessary to facilitate display of the outdoor
sign; and
(2)the subject matter of the outdoor sign relates to products,
services, or activities that are sold, produced, or conduct
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
As added by P.L.255-2017, SEC.8.
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Repealed§ 6-1.1-1-14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 § 6-1.1-4-45, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-4-45.