"Base rate"

Ind. Code § 6-1.1-1-3.5
in effect
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Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under: (1) the real property assessment guidelines of the department of local government finance; or (2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1). As added by P.L.228-2005, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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