Indiana Code — Title 6 (Taxation)
IC 6-1.1-45-2
"Base year assessed value"
Official textiga.in.govlast amended
Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in which a taxpayer makes a qualified investment with respect to the enterprise zone location or the entrepreneur and enterprise district location.
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.9.
Amendment history
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-42-28 · Amount of deduction
- 6-1.1-42-29 · Requirements for property owners filing deduction…
- 6-1.1-42-30 · Substantial compliance with statement of benefits; notice;
- 6-1.1-42-31 · Public documents and records; confidential information
- 6-1.1-42-32 · Publication and filing of deduction information by auditor
- 6-1.1-42-33 · Designating body not granted authority to exempt person…
- 6-1.1-42-34 · Correction of deduction errors
- 6-1.1-43-1 · Application of chapter
- 6-1.1-43-2 · "Economic development incentive" defined
- 6-1.1-43-3 · Forfeiture of incentive
- 6-1.1-43-4 · Restoration of incentive
- 6-1.1-45-1 · Definition applicability
- 6-1.1-45-2 · "Base year assessed value"
- 6-1.1-45-3 · "Corporation"
- 6-1.1-45-3.5 · "District business"
- 6-1.1-45-4 · "Enterprise zone"
- 6-1.1-45-5 · "Enterprise zone location"
- 6-1.1-45-6 · "Enterprise zone property"
- 6-1.1-45-6.2 · "Entrepreneur and enterprise district"
- 6-1.1-45-6.4 · "Entrepreneur and enterprise district location"
- 6-1.1-45-6.6 · "Entrepreneur and enterprise district property"
- 6-1.1-45-7 · "Qualified investment"
- 6-1.1-45-8 · "Zone business"
- 6-1.1-45-9 · Eligibility for deduction; amount; conditions; approval by
- 6-1.1-45-10 · Deduction application; extension