IC 6-1.1-52-3 — "Property taxes"
Chapter 52. County Option Homestead Property Tax Deferral Program
Section text
Sec. 3. As used in this chapter, "property taxes" refers to ad valorem property taxes. The term does not include special assessments, fees, or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5.
As added by P.L.68-2025, SEC.85.
Source: official publisher (2026 edition)