{"data":{"id":"us-in/ic-6-1.1-21.2-7","jurisdiction":"us-in","citation":"IC 6-1.1-21.2-7","heading":"\"Property taxes\"","body":"Sec. 7. As used in this chapter, \"property taxes\" means:\n(1) property taxes, as defined in:\n(A) IC 6-1.1-39-5(h);\n(B) IC 36-7-14-39(a);\n(C) IC 36-7-14-39.2;\n(D) IC 36-7-14-39.3(c);\n(E) IC 36-7-14.5-12.5;\n(F) IC 36-7-15.1-26(a);\n(G) IC 36-7-15.1-26.2(c);\n(H) IC 36-7-15.1-53(a);\n(I) IC 36-7-15.1-55(c);\n(J) IC 36-7-30-25(a)(3);\n(K) IC 36-7-30-26(c);\n(L) IC 36-7-30.5-30; or\n(M) IC 36-7-30.5-31; or\n(2) for allocation areas created under IC 8-22-3.5, the taxes assessed on taxable tangible property in the allocation area.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 21.2. Tax Increment Replacement"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-21.2-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"90028fee17633a90eda3fe09bb21f62b14b8bf5791bc5eafe6348c68fcb80a2d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-21.2-6.6","next":"us-in/ic-6-1.1-21.2-8"},"notice":"GroundRules: Original legal text. Not legal advice."}