IC 6-1.1-1-2 — "Assessment date"
Chapter 1. General Definitions and Rules of Construction
Section text
Sec. 2. "Assessment date" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5.
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.62, SEC.1; P.L.111-2014, SEC.1.
Source: official publisher (2026 edition)