{"data":{"id":"us-in/ic-6-1.1-52-3","jurisdiction":"us-in","citation":"IC 6-1.1-52-3","heading":"\"Property taxes\"","body":"Sec. 3. As used in this chapter, \"property taxes\" refers to ad valorem property taxes. The term does not include special assessments, fees, or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 52. County Option Homestead Property Tax Deferral Program"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-52-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"38f7063f92b8027d0a0dd8fd50a8caf583b141cde0d6a93881737a0de6dd12e5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-52-2","next":"us-in/ic-6-1.1-52-4"},"notice":"GroundRules: Original legal text. Not legal advice."}