Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 30 - MARKET SEGMENTATION OF REAL PROPERTY IMPROVEMENTS
Rule 1 - General Provisions
Section 1-2 - Applicability
Universal Citation: 50 IN Admin Code 1-2
Current through March 20, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31-6
Affected: IC 6-1.1-31-6
Sec. 2.
(a) Under IC 6-1.1-31-6, this article applies to the valuation of real property improvements, as defined in 50 IAC 30-2, in which the sales comparison approach or other approaches to value that can utilize the identification of comparable sale properties are employed pursuant to 50 IAC 2.4.
(b) The rules provided in this article supplement and do not supersede the rules of the department on the assessment of real property at 50 IAC 2.4.
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