Sec. 4. The adjusted value of the taxable property in a political subdivision is equal to the result determined under STEP TWO of the following formula:

STEP ONE: Determine the value of the taxable property within the political subdivision for the last assessment for state and county taxes using one hundred percent (100%) of true tax value.

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Terms Used In Indiana Code 36-1-15-4

STEP TWO: Divide the STEP ONE amount by three (3).

As added by P.L.6-1997, SEC.203.