Ind. Code § 6-1.1-4-4

Expired

Applied in 6 court decisions — leading case Wetzel Enterprises, Inc. v. State Board of Tax Commissioners (1998)

Most recently applied in Town of St. John v. State Board of Tax Commissioners (May 2000)

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

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

[Expired.]

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