50 Ind. Admin. Code 26-2-50

Current through December 12, 2024

Section 50 IAC 26-2-50 - "Tax identification number" defined

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

Affected: IC 6-1.1-31.5

Sec. 50.

"Tax identification number" means a unique identifier assigned to:

(1) a real property parcel;

(2) a personal property record;

(3) an annually assessed mobile home;

(4) an oil and gas lease;

(5) a municipally billable utility assessment;

(6) a special assessment that is not associated with a record for which a tax identification number would exist under one (1) of the other parts of this section;

(7) a state assessed distributable property record; or

(8) other assessment for which a tax bill is required;

for use by assessment officials and the county auditor and county treasurer offices.

50 IAC 26-2-50

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

Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA