{"data":{"id":"us-in/ic-6-1.1-31-3","jurisdiction":"us-in","citation":"IC 6-1.1-31-3","heading":"Information considered in preparation of rules, regulations, property tax forms, and property tax returns","body":"Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider:\n(1) data compiled by the federal government;\n(2) data compiled by this state and its taxing authorities;\n(3) data compiled and studies made by a state college or university;\n(4) generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;\n(5) generally accepted indices of construction costs;\n(6) for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property;\n(7) sales data compiled for generally comparable properties; and\n(8) any other information which is available to the department of local government finance.","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#6-1.1-31-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d2f51673da74088022a4f9e906f8a08541f47a0533f2af62c3ce186b14ddab1c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-31-2","next":"us-in/ic-6-1.1-31-4"},"notice":"GroundRules: Original legal text. Not legal advice."}