Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under: (1) the real property assessment guidelines of the department of local government finance; or (2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1). As added by P.L.228-2005, SEC.1.
"Base rate"
Ind. Code § 6-1.1-1-3.5, under Chapter 1. General Definitions and Rules of Construction.
Ind. Code § 6-1.1-1-3.5