Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 8 - TAX INCREMENT FINANCE
Rule 1 - Definitions
Section 1-12 - "Current base assessment" defined
Universal Citation: 50 IN Admin Code 1-12
Current through March 20, 2024
Authority: IC 6-1.1-39; IC 36-7-14; IC 36-7-15.1
Affected: IC 6-1.1-39; IC 8-22-3.5; IC 36-7-14; IC 36-7-15.1
Sec. 12.
As used in this article, "current base assessment" means the base assessment plus the uncaptured assessment. The amount of this assessed value is used in the calculation of a tax rate by each taxing unit in which the allocation area is located.
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