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Ind. Code § 36-7-15.6-2

"Base assessed value"

As added by P.L.61-2018, SEC.1.

Sec. 2. As used in this chapter, "base assessed value" means the net assessed value of all the taxable property located in a flood control improvement district as finally determined for the assessment date immediately preceding the effective date of the resolution adopted under this chapter establishing the particular district.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.