Authority: IC 6-1.1-31-1; IC 6-1.1-31-12; IC 6-1.1-4-4.5

Affected: IC 6-1.1-4; IC 6-1.1-13-6; IC 6-1.1-14-5

Sec. 2. This rule applies to local assessing officials and the department acting under IC 6-1.1-4-4.5, IC 6-1.1-13-6, or IC 6-1.1-14-5 in making annual adjustments in assessed valuations of real property within and across classifications and to equalizing values throughout counties.

(Department of Local Government Finance; 50 IAC 27-1-2; filed Apr 8, 2010, 1:45 p.m.: 20100505-IR-050090502FRA; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR-050190636FRA; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)