Property Valuation

In Indiana, property tax assessments are based on:

AOriginal purchase price
BTrue tax value, which approximates market value based on the cost and income approaches✓ Correct
CAppraised value determined by a private fee appraiser hired by the owner
DThe most recent sale price only

Explanation

Indiana assesses property at its 'true tax value,' which is determined by county assessors using cost and income approaches as prescribed by Indiana administrative code, generally approximating market value.

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