Section 50IAC27-2-12. "Stratification" defined  


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  •    "Stratification" means the process by which all properties in a county are divided into groups of similar properties by criterion such as type, location, age, or class. (Department of Local Government Finance; 50 IAC 27-2-12; filed Apr 8, 2010, 1:45 p.m.: 20100505-IR-050090502FRA)