Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 1 - Definitions
Section 1-16 - "Locally assessed property" defined
Universal Citation: 50 IN Admin Code 1-16
Current through September 18, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-8-2
Sec. 16.
"Locally assessed property" means property that is assessed by the township assessor in the taxing district where it is located. The term includes both locally assessed personal property and locally assessed real property. Locally assessed property is also known as fixed property.
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