Indiana § 33-41-2-10 - Classes of counties based on unit factor system; factors
Full text of Indiana Indiana Code § 33-41-2-10 — Classes of counties based on unit factor system; factors, with citation guidance and answers to common questions.
§ 33-41-2-10. Classes of counties based on unit factor system; factors
Sec. 10. (a) The nine (9) classes of counties as set out in this chapter are based on a unit factor system. The factors are determined by the relation of the county to the state as established and certified to each county auditor by the state board of accounts not later than July 1 of each year. The factors are as follows:
(1) Population.
(2) Gross assessed valuation, as shown by the last preceding gross assessed valuation, as certified by the various counties to the state comptroller in the calendar year in which the calculation is made.
(b) The factors for each of the nine (9) classes set out in this chapter shall be obtained as follows:
(1) The population of each county shall be divided by the population of the entire state.
(2) The gross assessed valuation of each county shall be divided by the gross assessed valuation of the entire state.
(3) The results obtained in subdivisions (1) and (2) shall be added together and the sum obtained for each county shall be divided by two (2).
(4) The result obtained under subdivision (3), multiplied by one hundred (100), determines the classification of each county according to the following schedule:
CLASSIFICATION FACTORS
HIGH
LOW
CLASS
No Limit
8.00
All under
8.00
2.25
All under
2.25
1.25
All under
1.25
.85
All under
.85
.70
All under
.70
.60
All under
.60
.50
All under
.50
.35
All under
.35
No limit
[Pre-2004 Recodification Citation: 33-15-26-5.]
As added by P.L.98-2004, SEC.20. Amended by P.L.9-2024, SEC.524.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 33-41-2-10
What does Indiana Code § 33-41-2-10 cover?
Section 33-41-2-10 ("Classes of counties based on unit factor system; factors") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 33-41-2-10?
A common citation format is "Indiana Code § 33-41-2-10" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 33-41-2-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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