Information considered in preparation of rules, regulations,

# (1)

data compiled by the federal government;

# (2)

data compiled by this state and its taxing authorities;

# (3)

data compiled and studies made by a state college or university;

# (4)

generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;

# (5)

generally accepted indices of construction costs;

# (6)

for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property;

# (7)

sales data compiled for generally comparable properties; and

# (8)

any other information which is available to the department of local government

finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.102; P.L.90-2002,
SEC.219; P.L.1-2004, SEC.38 and P.L.23-2004, SEC.41.