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 November 6, 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: 219-555-5555 ")
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 Fur-Bearing 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