Authority: IC 6-1.1-31-1; IC 6-1.1-31-6

Affected: IC 6-1.1-31-6

Sec. 1. The purpose of this article is to provide guidance for applying IC 6-1.1-31-6(d) and IC 6-1.1-31-6(e). These rules are intended to assist in the identification and use of sufficiently similar comparable sale properties in a sales comparison approach or other approaches to value that can utilize the identification of comparable sale properties.

(Department of Local Government Finance; 50 IAC 30-1-1; filed Nov 13, 2017, 11:10 a.m.: 20171213-IR-050170173FRA, eff Jan 1, 2018; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)