{"data":{"id":"us-in/ic-6-1.1-18.5-6","jurisdiction":"us-in","citation":"IC 6-1.1-18.5-6","heading":"Taxable property; assessed value","body":"Sec. 6. For purposes of STEP THREE of section 3 of this chapter, the assessed value of taxable property is the assessed value of that property as determined by the department of local government finance in fixing the civil taxing unit's budget, levy, and rate for the applicable calendar year, excluding deductions allowed under IC 6-1.1-12 or IC 6-1.1-12.1.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 18.5. Civil Government Property Tax Controls"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-18.5-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3cec6bf4ba69a0a99310eedfa1962d604ae869e9cf12d511901db39e64fc87d4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-18.5-5","next":"us-in/ic-6-1.1-18.5-7"},"notice":"GroundRules: Original legal text. Not legal advice."}