Indiana Code 12-30-1-4. Property tax; assessment; limitation
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Terms Used In Indiana Code 12-30-1-4
- board of commissioners of a county: includes a person delegated by the board under section 7 of this chapter to the extent of the authority delegated by the board to the person for purposes of this article. See Indiana Code 12-30-1-0.5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 4. To raise the amount necessary for the purchase of real property and the erection and furnishing of the buildings for county homes under this chapter, the board of commissioners of a county may assess a tax on property liable to be assessed for raising a county revenue. The assessment may not increase the rates at which the property is assessed by the laws existing when the tax is assessed by more than twenty-five percent (25%).
[Pre-1992 Revision Citation: 12-4-1-2.]
As added by P.L.2-1992, SEC.24.