{"data":{"id":"us-in/ic-6-1.1-1-2","jurisdiction":"us-in","citation":"IC 6-1.1-1-2","heading":"\"Assessment date\"","body":"Sec. 2. \"Assessment date\" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 1. General Definitions and Rules of Construction"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-1-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"33ecd6f5ae074e65ab67482a092544126f0f8b89d91fe10d5fb9bba0c12e7834","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-1-1.5","next":"us-in/ic-6-1.1-1-3"},"notice":"GroundRules: Original legal text. Not legal advice."}