50 IAC 8-1-8 "Base assessment date" defined

Sec. 8. As used in this article, "base assessment date" means the March 1 that immediately precedes the effective date of a declaratory resolution by the redevelopment commission that either establishes an allocation area or adds new area to an existing allocation area. (If the effective date is March 1, the immediately preceding March 1 is the base assessment date.)