50 IAC 30-2-5
50 IAC 30-2-5 "Market" defined
Cite as Ind. Admin. Code tit. 50, r. 30-2-5
Sec. 5. "Market" means an aggregation of likely actual or potential sellers and buyers facilitating the exchange of real property. A market
for a property is not necessarily limited to a particular geographic area or taxing jurisdiction and can be local, regional, national, or international.