Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 8 - Valuation of Leased Personal Property
- Section 8-1 - "Leased personal property" defined
- Section 8-2 - "Capital and operating leases" defined
- Section 8-3 - Operating leases
- Section 8-4 - Capital leases
- Section 8-5 - Liability for taxes
- Section 8-6 - Assessment of leased personal property
- Section 8-7 - Valuation; base year value defined
- Section 8-8 - Pools for base year values; summation by year placed in service
- Section 8-9 - Determination of true tax value
- Section 8-10 - Abnormal obsolescence adjustment
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