Property Valuation

In Indiana, the assessed value of real property for tax purposes is determined by:

AThe county assessor based on a percentage of market value✓ Correct
BThe Indiana Real Estate Commission
CA state-licensed appraiser's opinion of market value
DThe last recorded sale price

Explanation

In Indiana, the county assessor determines assessed value based on the True Tax Value standard, which generally reflects market value. Properties are subject to reassessment periodically, and owners may appeal assessments.

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