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Ind. Code § 6-1.1-31-3

Information considered in preparation of rules, regulations, property tax forms, and property tax returns

Applied in 1 court decision — leading case Town of St. John v. State Board of Tax Commissioners (1997)

Most recently applied in Town of St. John v. State Board of Tax Commissioners (December 1997)

Formerly: Acts 1975, P.L.47, SEC.1

Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider:

(1) data compiled by the federal government;

(2) data compiled by this state and its taxing authorities;

(3) data compiled and studies made by a state college or university;

(4) generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;

(5) generally accepted indices of construction costs;

(6) for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property;

(7) sales data compiled for generally comparable properties; and

(8) any other information which is available to the department of local government finance.

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