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 26-8 - Data and File Format Requirements
Section 50 IAC 26-8-2 - Property numbering system for personal property which includes business personal property, annually assessed mobile homes, oil, and gas

50 Ind. Admin. Code 26-8-2

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Current through December 12, 2024
Section 50 IAC 26-8-2 - Property numbering system for personal property which includes business personal property, annually assessed mobile homes, oil, and gas

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

Affected: IC 6-1.1-31.5

Sec. 2.

A county shall maintain an index numbering system in accordance with the following requirements:

(1) The property number identifier must start with the 2-digit county number. If the county number is one (1) digit, a leading zero (0) is to be applied.
(2) The property number identifier must be unique within the county.
(3) The property number identifier for a given taxpayer shall be carried forward into following years if a return is subsequently filed by the taxpayer.

50 IAC 26-8-2

Department of Local Government Finance; 50 IAC 26-8-2; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA
Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA