Property tax; assessment; limitation

Ind. Code § 12-30-1-4
in effect
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Sec. 4. To raise the amount necessary for the purchase of real property and the erection and furnishing of the buildings for county homes under this chapter, the board of commissioners of a county may assess a tax on property liable to be assessed for raising a county revenue. The assessment may not increase the rates at which the property is assessed by the laws existing when the tax is assessed by more than twenty-five percent (25%). [Pre-1992 Revision Citation: 12-4-1-2.] As added by P.L.2-1992, SEC.24.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/12Fetched: 10/17/2026

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