Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 16. "Locally assessed property" means property that is assessed by the township assessor in the taxing district where it is located. The term includes both locally assessed personal property and locally assessed real property. Locally assessed property is also known as fixed property.

(Department of Local Government Finance; 50 IAC 5.1-1-16; filed Dec 15, 1993, 5:00 p.m.: 17 IR 952; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)