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

Affected: IC 6-1.1-4-4.5

Sec. 1. The definitions in this rule and the Real Property Assessment Manual and Guidelines incorporated by reference in 50 IAC 2.4 apply throughout this article.

(Department of Local Government Finance; 50 IAC 27-2-1; 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)