{"data":{"id":"us-in/ic-6-1.1-31-12","jurisdiction":"us-in","citation":"IC 6-1.1-31-12","heading":"Rules governing reduction and increase of assessed valuations","body":"Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must specify the procedures and standards to be used by the county assessor.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 31. Department of Local Government Finance─Adoption of Rules, Forms, and Returns"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-31-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d5daf7661c3583208f6afb45a667666d2f4034055c42922ebb973df609816cc0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-31-11.5","next":"us-in/ic-6-1.1-31-13"},"notice":"GroundRules: Original legal text. Not legal advice."}