50 IAC 29-3-6
50 IAC 29-3-6 Capitalization rate
Cite as Ind. Admin. Code tit. 50, r. 29-3-6
Sec. 6. (a) The overall capitalization rate expresses the relationship between net operating income and the market value of the property
and shall be developed using the following:
(1) Market extraction.
(2) Effective tax rate.
(3) Mortgage and equity.
(4) Discounted cash flow.
(b) The department may disseminate the overall capitalization rate, based on market verifiable information, for each county annually.