For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt rules under IC 4-22-2 to provide a methodology for a county treasurer to issue provisional statements with respect to real property, taking into account new construction of improvements placed on the real property, damage, and other losses related to the real property:

1. (1) after the assessment date of the year preceding the assessment date to which the provisional statement applies; and
2. (2) before the assessment date to which the provisional statement applies.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.164; P.L.112-2012, SEC.40; P.L.140-2013, SEC.5; P.L.245-2015, SEC.15; P.L.86-2018, SEC.54; P.L.93-2024, SEC.48.