Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 27 - ANNUAL ADJUSTMENTS AND EQUALIZATION STANDARDS
Rule 2 - Definitions
Section 2-10 - "Ratio study" defined
Universal Citation: 50 IN Admin Code 2-10
Current through September 18, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31-12; IC 6-1.1-4-4.5
Affected: IC 6-1.1-4-4.5
Sec. 10.
"Ratio study" means the sales-based studies designed to evaluate assessment performance. It is a study of the relationship between appraised or assessed values and market value-in-use as reflected by sales or other information.
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