50 IAC 8-1-12
50 IAC 8-1-12 "Current base assessment" defined
Cite as Ind. Admin. Code tit. 50, r. 8-1-12
Sec. 12. As used in this article, "current base assessment" means the base assessment plus the uncaptured assessment. The amount of this
assessed value is used in the calculation of a tax rate by each taxing unit in which the allocation area is located.