Section 50 IAC 26-14-2 - Data integrityAuthority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 2.
The tax and billing system must have features to ensure data integrity, including the following:
(1) The inability to add, modify, or remove certified gross assessed value received from the assessment system in the current tax year.(2) The inability to add, modify, or remove certified net assessed value data in the current tax year following certification of net assessed values.(3) Any modifications needed to a parcel's net assessed value for appeals, corrections of error, appropriate filing of deduction applications, or other allowable changes in a current tax year may be entered into the system, but must not overwrite the certified gross assessed value data or the certified net assessed value data for that parcel. A separate posting of the modifications shall be created. The certified gross assessed value data, the certified net assessed value data, the modified gross assessed value data, and the modified net assessed value data shall be available for review in the system.(4) The inability to add, modify, or remove tax data after calculation of tax liability in the current tax year unless through one (1) of the following: (A) A correction of error by the county auditor.(B) An assessment adjustment for the purpose of omitted or undervalued property by the county auditor.(C) An adjudication by an administrative agency or court.(D) A legislative change that retroactively affects the calculation of taxes.(5) When an owner has filed for bankruptcy, that owner's property cannot be marked for a tax sale.(6) Deductions, exemptions, and credits must be rolled to the following year, if applicable.(7) The inability to do the following: (A) Change or reallocate a payment posting from a prior tax collection period.(B) Manually overwrite rates contained in a department issued county budget order.Department of Local Government Finance; 50 IAC 26-14-2; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA