{"data":{"id":"us-in/ic-6-1.1-13-5","jurisdiction":"us-in","citation":"IC 6-1.1-13-5","heading":"Reduction or increase of assessed value","body":"Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-13-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2106a9877c0f08301f38d6c4baf113ad2b039ec36f5349bfb8d6bce65cb757a9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-13-4","next":"us-in/ic-6-1.1-13-6"},"notice":"GroundRules: Original legal text. Not legal advice."}