Valuation of Leased Personal Property | Midpage

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Indiana Administrative Code

Rule 8

Valuation of Leased Personal Property

Department of Local Government Finance

1"Leased personal property" defined 2"Capital and operating leases" defined 3Operating leases 4Capital leases 5Liability for taxes 6Assessment of leased personal property 7Valuation; base year value defined 8Pools for base year values; summation by year placed in service 9Determination of true tax value 10Abnormal obsolescence adjustment