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Ind. Code § 6-1.1-1-8.5

"Key number"

Applied in 1 court decision — leading case Cedar Lake Conference Ass'n. v. Lake County Property Tax Assessment Board of Appeals (2008)

Most recently applied in Cedar Lake Conference Ass'n. v. Lake County Property Tax Assessment Board of Appeals (May 2008)

As added by P.L.73-1987, SEC.1.

Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that:

(1) identifies the taxing district in which the tract is located;

(2) is a number that is not assigned to any other tract in the county; and

(3) is listed in the transfer book or records maintained under IC 6-1.1-5.

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