About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

2001-2002 Indiana Attorney General Reports and Opinions 1 (2001-2002)

handle is hein.sag/sagin0026 and id is 1 raw text is: STATE OF INDIANA
OFFICE OF THE ATTORNEY GENERAL
INDIANA GOVERNMENT CENTER SOUTH. FilTH FLOOR
402 WEST WASHINGTON STREET - INDIANAPOLIS. IN 46204 2770
KAREN M. FREEMAN-WILSON                                              ILUI' IONa ( n17) p
A.'ITORNIEY GENERAL
January 4, 2001
OFFICIAL OPINION 2001-1
Timothy A. Brooks
Chairman
State Board of Tax Con Im issionors
Indiana Government Center North, NI1O.38
Induiapolis, IN 46201
RE  (onstitutionalit !of Standard of W3'a Ilti
In Proposed Assessment ManualS
Dear Ciairman Brooks:
This letter responds to your req uest for a legal opinIO under Indiana
Code § 4-6-2-5. You asked for an opinion on the legality of the standard of
wealth proposed by the State Board of Tax C(ominissioners in proposed
Assessment Manual alternatives published on December 1, 2000. The State
Board published three alternative Assessment Manuals, for use in the
General Reassessment to be completed by March 1, 2002. Specifically, you
asked:
Does the definition of wealth set forth in the proposed
Assessment Manual alternatives (24 1R 702 (Dec. 1, 2000)) meet
the requirements of the Indiana ConstItution as interpreted in
Ite Town of St. John decisions to establish an 'objectively
verifiable' standard of measuring property wealth
Furthermore, (oes the proposal satisfy the requirements of
Indiana Code (- I 1-31-6(c) requiring that 'true tax value does
not mean fair market value'?

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most