Ind. Code § 36-7-32.5-1
Current through P.L. 171-2024
As used in this chapter, "base assessed value" means the net assessed value of all the taxable real property that is assessed as commercial or industrial property under the rules of the department of local government finance, and taxable personal property, that is located in an innovation development district as finally determined for the assessment date immediately preceding the effective date of the designation by the corporation under section 9 of this chapter.
IC 36-7-32.5-1