50 Ind. Admin. Code 26-6-6

Current through November 6, 2024
Section 50 IAC 26-6-6 - Maintenance of data on personal property

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

Affected: IC 6-1.1-31.5

Sec. 6.

(a) The assessment system shall maintain and make available for electronic retrieval all personal property data for all personal property required to be reported to assessing officials as described in the property tax file format requirements of 50 IAC 26-20 relative to the following minimum standard:
(1) The current assessment year.
(2) The two (2) years before the current assessment year.
(b) Assessment data relating to dates not specified in subsection (a), that is purged from the online system, shall be stored offline in a flat ASCII file in machine-readable form. Field and file definitions must also be included with the data in machine-readable form.

50 IAC 26-6-6

Department of Local Government Finance; 50 IAC 26-6-6; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA
Filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA