Reduction or increase of assessed value

Ind. Code § 6-1.1-13-5
in effect
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Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county. [Pre-1975 Property Tax Recodification Citation: 6-1-28-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.64.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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