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 26-22 - Property Tax File Format Requirements for 2010-Pay-2011 Data and Earlier
Section 50 IAC 26-22-5 - Personal property data

50 Ind. Admin. Code 26-22-5

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Current through December 12, 2024
Section 50 IAC 26-22-5 - Personal property data

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

Affected: IC 6-1.1-4-25; IC 6-1.1-31.5

Sec. 5.

(a) HEADER RECORD (appears once per file):

Column

Start

End

Length

Type

Comments/Format

Filename

1

18

18

A

Filename (e.g. "Filename: PERSPROP", or "Filename: POOLDATA")

County Number

19

35

17

A

Constant value (e.g. "County Number: 23")

County Description

36

75

40

A

Constant value (e.g. "County Description: LAKE COUNTY")

File Format ID

76

96

21

A

Constant value of "File Format ID: 2003A This communicates the version of the structure used to create the data.

County Contact Name

97

136

40

A

Constant value (e.g. "County Contact Name: Robert Smith")

County Contact Phone

137

176

40

A

Constant value (e.g. "County Contact Phone: 219-5555555")

File create date

177

206

30

A

mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003")

File create time

207

228

22

A

Constant value (e.g. "File Create Time: 1400")

Assessment Year

229

249

21

A

Constant value (e.g. "Assessment Year: 2002)

Pay Year

250

263

14

A

Constant value (e.g. "Pay Year: 2003")

Software Vendor Name

264

303

40

A

Constant value (e.g. "Software Vendor Name: ABC

Vendor")

Software Package Name and Version

304

363

60

A

Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5)

Software Vendor Phone Number

364

411

48

A

Constant value (e.g. "Software Vendor Phone Number: 317-555-5555")

Software Vendor Email

412

459

48

A

Constant value (e.g. "Software Vendor Email: Help@ABCVendor.com")

Transmission Description

460

559

100

A

Constant value (e.g. "Transmission Description: Preliminary Data Submission - Test")

(b) PERSONAL PROPERTY FILE - (appears 0 times or once per taxpayer - Filename = PERSPROP

Column

Start

End

Length

Type

Comments/Format

Tax Identification Number

1

25

25

A

Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number.

Federal Tax Number

26

37

12

A

Counties should enter the Federal ID number (or Social Security number when appropriate) in the "Federal Tax Number" field of the PERSPROP file.

Taxpayer Type Code

38

50

13

A

Refer to Code List 38

Taxpayer Name

51

130

80

A

Taxpayer Street Address

131

170

40

A

City

171

200

30

A

State

201

217

17

A

Zip Code

218

227

10

A

Format xxxxx-xxxx

AV - Vehicles

228

237

10

N

AV - Boats and Boat Equipment

238

247

10

N

AV - Farm Implements and Equipment

248

257

10

N

AV - Livestock, Poultry, and FurBearing Animals

258

267

10

N

AV - Grain, Seeds, and Forage Crops

268

277

10

N

AV - Inventories from Form 103, Schedule B

278

287

10

N

AV - Business Depreciable Personal Property

288

297

10

N

AV - Inventories of Public Utility Companies

298

307

10

N

AV - Fixed Depreciable Personal Property of Public Utility Companies

308

317

10

N

Principal Business Activity Code

318

323

6

A

This field should contain North American Industry Classification System (NAICS) codes.

(c) POOL DATA FILE - (appears 0, 1, or many times per taxpayer) - Filename = POOLDATA

Column

Start

End

Length

Type

Comments/Format

Tax Identification Number

1

25

25

N

Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number.

Pool Number

26

26

1

N

Acquisition Start Date

27

36

10

A

Format mm/dd/yyyy

Acquisition End Date

37

46

10

A

Format mm/dd/yyyy

Adjusted Cost

47

58

12

N

Total Cost (or Base Year Value)

59

70

12

N

(d) APPEALS TRACKING FILE (0, 1, or many records per taxpayer) - Filename = APPEALPP

Column

Start

End

Length

Type

Comments/Format

Tax Identification Number

1

25

25

Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number.

Reason for Change (Appeal Form Number)

26

28

3

A

Grounds for Appeal Code

29

48

20

A

Refer to Code List 45

Prior Value

49

60

12

N

New Value

61

72

12

N

Date of Adjustment

73

82

10

A

Petitioner's Name

83

162

80

A

Petitioner's Address or PO Box

163

202

40

A

Petitioner's Address City

203

232

30

A

Petitioner's Address State

233

234

2

A

Petitioner's Zip Code

235

244

10

A

Format mm/dd/yyyy

Date Appeal was Filed

245

254

10

A

Format mm/dd/yyyy

Date the Board of Review Mailed the Determination to the Taxpayer

255

264

10

A

Format mm/dd/yyyy

(e) TRAILER RECORD (appears once per file)

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 26-22-5

Department of Local Government Finance; 50 IAC 26-22-5; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA
Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA