{"data":{"id":"us-in/ic-6-1.1-1-3.5","jurisdiction":"us-in","citation":"IC 6-1.1-1-3.5","heading":"\"Base rate\"","body":"Sec. 3.5. \"Base rate\" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under:\n(1) the real property assessment guidelines of the department of local government finance; or\n(2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1).","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#6-1.1-1-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c2c0bc3e8549d3aa7354a76066399cb8fdd5f7ce9fd86b7103477e83af72844b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-1-3.1","next":"us-in/ic-6-1.1-1-3.8"},"notice":"GroundRules: Original legal text. Not legal advice."}