50 Ind. Admin. Code 26-20-6

Current through December 12, 2024
Section 50 IAC 26-20-6 - Annually assessed mobile homes

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

Affected: IC 6-1.1-31.5; IC 36-1-8.5

Sec. 6.

(a) HEADER RECORD (appears once per file):
(1) The HEADER RECORD must be placed as the first record in each annually assessed mobile home file including the MOBILE and APPEALMH files.
(2) The format of the HEADER RECORD must be consistent with the following data format:

Column

Start

End

Length

Type

Comments/Format

Filename

1

10

10

A

Name of data file (e.g., MOBILE or APPEALMH).

County Number

11

12

2

A

State designated county ID (e.g., 23). See code list 59.

County Description

13

32

20

A

State designated county name (e.g., LAKE). See code list 59.

File Format ID

33

37

5

A

Constant value of 2017A. This communicates the version of the structure used to create the data.

County Contact Name

38

77

40

A

Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith).

County Contact Phone

78

95

18

A

Complete telephone number of individual at the county who can answer questions specific to this data extract -format required is ###-###-#### ##### (e.g., 219-5555555 44444).

File Create Date

96

105

10

D

Date the file was created - format required is mm/dd/yyyy format (e.g., 10/01/2010).

File Create Time

106

109

4

A

Time the file was created - format required is #### in military time (e.g., 1400).

Assessment Year

110

113

4

A

The assessment year and pay year specific to the data submission - format required is yyyy (e.g., 2010).

Pay Year

114

117

4

A

The tax payment year and assessment year specific to the data submission - format required is yyyy (e.g., 2010).

Software Vendor Company

118

177

60

A

Full name of the vendor company preparing the data extract.

Software Package Name and Version

178

237

60

A

Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5).

Software Vendor Contact Name

238

287

50

A

Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith).

Software Vendor Phone Number

288

305

18

A

Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract - format required is ###-###-#### ##### (e.g., 317-555-5555 44444).

Software Vendor Contact Email

306

353

48

A

Email of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com).

Transmission Description

354

453

100

A

Description of transmission. Comment field, free text.

(b) PERSONAL PROPERTY - ANNUALLY ASSESSED MOBILE HOMES FILE - Filename = MOBILE:
(1) The MOBILE file contains records for annually assessed mobile homes.
(2) The MOBILE file must be submitted to the department by the county assessor on or before March 1 of the year of assessment and billing and must be submitted with the associated APPEALMH file. County assessors are responsible for delivery of the data to the department.
(3) Primary Key for the MOBILE file:
(A) Property Number. The Property Number field must be unique within this file. In compliance with 50 IAC 26-8-2, no duplicate Property Numbers are allowed.
(4) Foreign Key to the TAXDATA file:
(A) Property Number. Each Property Number value in the MOBILE table must match a valid Property Number in the TAXDATA file.

Column

Start

End

Length

Type

Comments/Format

Property Number

1

25

25

A

Personal properties, including annually assessed mobile home, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the TAXDATA Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.

State-Assigned Township Number

26

29

4

A

The state-assigned township number as designated on the county budget order. See code list 61.

State-Assigned District Number

30

32

3

A

The state-assigned tax district number as designated on the county budget order. See code list 60.

Owner Name

33

112

80

A

Full name of property owner.

Property Address Street

113

172

60

A

Street address of property.

Property Address City

173

202

30

A

City of property.

Property Address ZIP Code

203

212

10

A

U.S. ZIP code or country code of petitioner address. Primary format xxxxx-xxxx for U.S.

Annually Assessed Mobile Home Year

213

216

4

N

This field should contain the year of manufacture of the mobile home.

Annually Assessed Mobile Home Make

217

241

25

A

This field should contain the make of the mobile home.

Annually Assessed Mobile Home Size

242

246

5

A

This field should contain the area of the mobile home in square feet.

AV - Annually Assessed Mobile Home

247

258

12

N

This field should include the assessed value of the mobile home and all of its appurtenances.

AV - Eligible for 1% Circuit Breaker Cap

259

270

12

N

This field should contain the portion of the total mobile home AV that is eligible for the 1% circuit breaker cap.

AV - Subject to 2% Circuit Breaker Cap

271

282

12

N

This field should contain the portion of the total mobile home AV that is subject to the 2% circuit breaker cap.

AV - Subject to 3% Circuit Breaker Cap

283

294

12

N

This field should contain the portion of the total mobile home AV that is subject to the 3% circuit breaker cap.

Annually Assessed Mobile Home Park Name

295

334

40

A

This field should contain the name of the mobile home park where the mobile home is located.

Anonymity from public records request? (Y/N)

335

335

1

A

Is there an individual associated with the record who is requesting anonymity from public records pursuant to IC 36-1-8.5?

Vehicle Identification Number (VIN)

336

355

20

A

Mailing Owner Name 1

356

435

80

A

Full name of Mailing Owner Name 1

Mailing Owner Name 2

436

515

80

A

Full name of Mailing Owner Name 2

Mailing Address Line 1

516

575

60

A

Mailing Address Line 1

Mailing Address Line 2

576

635

60

A

Mailing Address Line 2

Mailing Address City

636

665

30

A

Mailing Address City

Mailing Address State

666

695

30

A

Mailing Address State

Mailing Address ZIP Code

696

705

10

A

Primary format xxxxx-xxxx for U.S.

Mailing Address Country

706

708

3

A

See code list 62.

Taxpayer Email Address

709

758

50

A

Email Address.

Email Tax Statement? (Y/N)

759

759

1

A

Has the taxpayer indicated they would like to receive tax bills by email (Y/N)? If this field is "Y", the field "Taxpayer Email Address" must not be null.

Alternate PIN

760

784

25

A

Local Personal Property Number or Tax ID, including dashes and dots (when applicable).

Government Owned Property? (Y/N)

785

785

1

A

Is mobile home government owned property?

Lot #

786

835

50

A

Unformatted PIN

836

860

25

A

Property Number, without dashes and dots.

Reason for Change Code

861

862

2

A

See code list 5.

Status Code

863

863

1

A

"C" = Changed. "N" = New. "R" = Retired.

(c) ANNUALLY ASSESSED MOBILE HOME APPEALS TRACKING FILE (0, 1, or many records per MOBILE instance) - Filename = APPEALMH:
(1) The APPEALMH file contains one (1) record for each mobile home appeal. Each record must have a corresponding record in the MOBILE file, and the data contained in each APPEALMH record contains data specific to the corresponding MOBILE record.
(2) The APPEALMH file must be submitted to the department by the county assessor on or before March 1 of the year of year of assessment and billing and must be submitted with the associated MOBILE file. County assessors are responsible for delivery of the data to the department.
(3) Primary Key for the APPEALPP file: The combination of the following fields must be unique within the APPEALMH file:
(A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the MOBILE file.
(B) Mobile Home Appeal Instance Number. The Mobile Home Appeal Instance Number must be unique to a Property Number within this file. No duplicate Mobile Home Appeal Instance Numbers are allowed for a given Property Number.
(4) Foreign Key to the MOBILE file:
(A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the MOBILE file.
(5) Foreign Key to the TAXDATA file:
(A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the TAXDATA file.

Column

Start

End

Length

Type

Comments/Format

Property Number

1

25

25

A

Personal properties, including annually assessed mobile home, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2 and match a Property Number in the MOBILE Data File. Social Security numbers or federal ID numbers may not be used as a Property Number.

Mobile Home Appeal Instance Number

26

28

3

N

Numeric value used to distinguish among multiple records for mobile home appeals. Note: the combination of Property Number and Mobile Home Appeal Instance Number identifies a unique record within this file.

Reason for Change (Appeal Form Number)

29

31

3

A

Identify the form number used to submit an appeal.

Grounds for Appeal Code

32

32

1

N

Identify grounds for the appeal. Refer to code list 45.

Original Value

33

44

12

N

The original value of the property.

Revised Value

45

56

12

N

The revised value of the property.

Date of Revision

57

66

10

D

Date the revised value was applicable. Format mm/dd/yyyy.

Petitioner's Name

67

146

80

A

Complete name of appeal petitioner.

Petitioner's Address or P.O. Box

147

206

60

A

Full street address or P.O. box of petitioner.

Petitioner's Address City

207

236

30

A

City of petitioner.

Petitioner's Address State or Province or Territory

237

266

30

A

State/province/territory for petitioner.

Petitioner's ZIP Code

267

276

10

A

U.S. ZIP code or country code of petitioner address. Primary format xxxxx-xxxx for U.S.

Petitioner Country

277

279

3

A

Country for petitioner. See code list 62.

Date Appeal was Filed

280

289

10

D

Date the appeal was filed. Format mm/dd/yyyy.

Date the Board of Review Mailed the Determination to the Taxpayer

290

299

10

D

Date the PTABOA board mailed the final determination to the taxpayer. Format mm/dd/yyyy.

Adjustment to Assessment File (Y/N)

300

300

1

A

Identify if an adjustment was made to the associated MOBILE file(s) submitted to the department at the same time.

Appeal Done Before Bill (Y/N)

301

301

1

A

Identify if the appeal was processed before the bill was sent to the taxpayer.

(d) TRAILER RECORD (appears once per file):
(1) The TRAILER RECORD must be placed as the last record in each annually assessed mobile home file including the MOBILE and APPEALMH files.
(2) The format of the TRAILER RECORD must be consistent with the following data format:

Column

Start

End

Length

Type

Comments/Format

Record ID

1

10

10

A

Constant value of TRAILER.

Total Record Count

11

30

20

N

Total number of records in the file excluding header and trailer records.

50 IAC 26-20-6

Department of Local Government Finance; 50 IAC 26-20-6; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA
Filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA
Filed 11/2/2020, 8:59 a.m.: 20201202-IR-050190635FRA
Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA