Indiana Statutes
§ 6-1.1-45-2 — "Base year assessed value"
Indiana § 6-1.1-45-2
This text of Indiana § 6-1.1-45-2 ("Base year assessed 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 § 6-1.1-45-2 (2026).
Text
"Base year assessed value" equals the total
assessed value of the real and personal property assessed at an
enterprise zone location or an entrepreneur and enterprise district
location on the assessment date in the calendar year immediately
preceding the calendar year in which a taxpayer makes a qualified
investment with respect to the enterprise zone location or the
entrepreneur and enterprise district location.
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Legislative History
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017,
SEC.9.
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Repealed§ 6-1.1-1-14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 § 6-1.1-45-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-45-2.