Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 50 IAC 26-13 - Internal Control and Accounting Standards for Assessment Systems
Section 50 IAC 26-13-2 - Data integrity

50 Ind. Admin. Code 26-13-2

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Current through November 6, 2024
Section 50 IAC 26-13-2 - Data integrity

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

Sec. 2.

The assessment system must have features to ensure data integrity, including the following:

(1) The inability to add, modify, or remove certified assessment data in the current tax year following certification of assessed values to the county auditor.
(2) Any corrections needed to a parcel's assessment data for appeals, corrections of error, or other allowable changes in a current tax year may be entered into the system but must not overwrite the certified assessment data for that parcel. A separate posting of the corrections shall be created. Both the certified assessment data and the updated assessment data shall be available for review in the system.
(3) The system must not allow the change of records from years before current tax year.

50 IAC 26-13-2

Department of Local Government Finance; 50 IAC 26-13-2; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA