Authority: IC 6-1.1-39; IC 36-7-14; IC 36-7-15.1

Affected: IC 6-1.1-39; IC 8-22-3.5; IC 36-7-14; IC 36-7-15.1

Sec. 11. As used in this article, "captured assessment individual component" means, with respect to a parcel of allocation area real property or a return of allocation area personal property, the component of assessed valuation that, when aggregated with all other captured assessment individual components, constitutes the captured assessment.

(Department of Local Government Finance; 50 IAC 8-1- 11; filed Jan 30, 1989, 3:30 p.m.: 12 IR 1353)