reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 24 - STANDARD DEDUCTION FOR HOMESTEADS › Rule 4 - Application for the Homestead Standard Deduction › Section 4-3 - Application using sales disclosure form

Current through July 10, 2024
Authority: IC
				  6-1.1-12-37
Affected: IC
				  6-1.1-12-37
Sec. 3.
(a) An
				individual who is qualified and desires to obtain the homestead standard
				deduction, and is otherwise required to complete a sales disclosure form (State
				Form 46021), may use the sales disclosure form (State Form 46021) as an
				application for the homestead standard deduction by completing the applicable
				portion of the sales disclosure form (State Form 46021).
(b) The individual must indicate whether the
				property will be used as a primary residence.
(c) The individual must sign certifying that
				the form is true and correct and complete as required by law.
(d) A sales disclosure form that is submitted
				as a paper form or electronically on or before December 31 of a calendar year
				to the county assessor by or on behalf of the purchaser of a homestead assessed
				as real property:
(1) that is accurate and
				complete;
(2) that is approved by
				the county assessor as eligible for filing with the county auditor; and
(3) that is filed as a paper form
				or electronically; with the county auditor by or on behalf of the purchaser,
				constitutes an application for the deduction with respect to property taxes
				first due and payable in the calendar year that immediately succeeds the
				calendar year when the application was filed with the county assessor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 24 - STANDARD DEDUCTION FOR HOMESTEADS › Rule 5 - Auditor's Duties › Section 5-1 - Transmittal of form

Current through July 10, 2024
Authority: IC 6-1.1-12-37
Affected: IC 6-1.1-12-37
Sec. 1.
(a) The
				auditor of a county with whom an application for the standard deduction has
				been filed must immediately transmit a copy of the application to the auditor
				of any other county if the individual claims the homestead standard deduction
				or files an application and owns or is buying real property in the other
				county.
(b) The auditor of the
				other county referred to in subsection (a) must note on the application whether
				the individual has claimed the homestead standard deduction for the current
				year for a homestead located in that county and return the application to the
				auditor who sent the application.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 24 - STANDARD DEDUCTION FOR HOMESTEADS › Rule 5 - Auditor's Duties › Section 5-2 - Alphabetical file of applications

Current through July 10, 2024
Authority: IC 6-1.1-12-37
Affected: IC 6-1.1-12-37
Sec. 2.
(a) Each year
				the county auditor must place a copy of each homestead standard deduction
				application filed on the sales disclosure form (State Form 46021) or the Form
				HC10 (State Form 54730) in alphabetical order by townships and, without regard
				to townships, place the applications for the entire county in alphabetical
				order.
(b) The county auditor must
				ascertain from the alphabetical files whether an individual or married couple,
				for the same year, claims the homestead standard deduction on two (2) or more
				different applications for different properties.
(c) The county assessor shall retain the
				original sales disclosure form that serves as an application for the homestead
				standard deduction for five (5) years.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 24 - STANDARD DEDUCTION FOR HOMESTEADS › Rule 5 - Auditor's Duties › Section 5-3 - Certification of county deductions

Current through July 10, 2024
Authority: IC 6-1.1-12-37
Affected: IC 6-1.1-12-37
Sec. 3.
Before April 1 of each year prior to the year in which the
				  homestead standard deduction is allowed, each county auditor must certify to
				  the department of local government finance the amount of the assessed valuation
				  that qualifies for the homestead standard deduction. Before February 1 of each
				  year, each county auditor must certify to the department of local government
				  finance the amount of homestead standard deduction allowed in that county for
				  that calendar year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 1 - General Provisions › Section 1-1 - Purpose

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
The purpose of this article is to establish procedures to
				  govern the application for the deduction for model residences established under
				  IC 6-1.1-12.6.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 1 - General Provisions › Section 1-2 - Applicability

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 2.
This article applies to taxpayers applying for the deduction
				  for model residences.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 2 - Definitions › Section 2-1 - Applicability

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
The definitions in this rule apply throughout this
				  article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 2 - Definitions › Section 2-2 - "Affiliated group" defined

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6-0.5; IC 6-3-1-19
Sec. 2.
"Affiliated group" means any combination of the following in
				  accordance with IC 6-1.1-12.6-0.5:
(1)
				An affiliated group within the meaning provided in Section 1504 of the Internal
				Revenue Code except that the ownership percentage in Section 1504(a)(2)of the
				Internal Revenue Code must be determined using fifty percent (50%) instead of
				eighty percent (80%) or a relationship described in Section 267(b)(11) of the
				Internal Revenue Code.
(2) Two (2)
				or more partnerships as defined in IC 6-3-1-19, including limited liability
				companies and limited liability partnerships that have the same degree of
				mutual ownership as an affiliated group described in subdivision (1).
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 2 - Definitions › Section 2-3 - "Model residence" defined

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6-1
Sec. 3.
"Model residence" has the meaning set forth in IC
				  6-1.1-12.6-1.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 3 - Model Residence Deduction › Section 3-1 - Applicability of model residence deduction

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
(a) The
				deduction from the assessed value of a model residence described in subsection
				(b) is applicable only to a model residence that is first assessed as a:
(1) partially completed structure;
				or
(2) fully completed structure;
for the assessment date in 2009 or a later year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 3 - Model Residence Deduction › Section 3-2 - Application for model residence deduction

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 2.
(a) A
				property owner who qualifies for the model residence deduction must file a
				claim for the deduction with the county auditor on the form prescribed by the
				department of local government finance for each assessment date for which the
				property owner wishes to receive the deduction.
(b) The form must be verified under the
				penalties for perjury and contain all of the following information:
(1) The assessed values of the real property
				for which the person is claiming the model residence deduction.
(2) The full name and complete business
				address of the person claiming the model residence deduction.
(3) The complete address and a brief
				description of the real property for which the person is claiming the model
				residence deduction.
(4) The name
				of any other county in which the person has applied for a model residence
				deduction for that assessment date.
(5) The complete address and a brief
				description of any other real property for which the person has applied for a
				model residence deduction for that assessment date.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 4 - Limitations on Model Residence Deduction › Section 4-1 - Limit of three model residence deductions

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
(a) A
				property owner who is not an affiliated group as defined in 50 IAC 25-2-2 may
				not receive the deduction for more than three (3) model residences in Indiana
				for a particular assessment date.
(b) Owners of model residences who are part
				of an affiliated group as defined in 50 IAC 25-2-2 may not exceed an aggregate
				of three (3) model residence deductions for a particular assessment
				date.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 4 - Limitations on Model Residence Deduction › Section 4-2 - Deduction not applicable in allocation area

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6; IC 6-1.1-21.2-3
Sec. 2.
A property owner may not receive a model residence deduction
				  for a model residence located in an allocation area as defined in IC
				  6-1.1-21.2-3.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 4 - Limitations on Model Residence Deduction › Section 4-3 - One deduction per model residence per year

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 3.
(a) A
				property owner that qualifies for a model residence deduction and also
				qualifies for a deduction under another statute with respect to the same model
				home for a particular assessment year may not receive a deduction under both
				statutes for that year.
(b) A
				county auditor who receives claims for more than one (1) deduction with respect
				to a model residence may approve only one (1) of the deductions. If the model
				residence owner is otherwise qualified, the county auditor must approve the
				deduction that results in the greater property tax saving for the owner of the
				model residence.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 5 - Change of Ownership › Section 5-1 - Application of the deduction upon change of ownership

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
If ownership of the model residence changes:
(1) a new owner that continues to use the
				property as a model residence may claim the deduction under this rule;
				and
(2) the deduction only applies
				for the assessment date to which the deduction would have applied had the
				ownership not changed.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 5 - Change of Ownership › Section 5-2 - Obligation of owner of model residence upon transfer of ownership

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-5.5; IC 6-1.1-12.6
Sec. 2.
A person who owns a model residence and claims the deduction
				  must provide the county auditor with a notice that:
(1) informs the auditor of a transfer of
				ownership of the model residence; and
(2) indicates whether the new owner is
				eligible to receive the model residence deduction.
The notice must be submitted to the county auditor at the
				  same time that a sales disclosure form is filed under IC
				  6-1.1-5.5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 25 - DEDUCTION FOR MODEL RESIDENCE › Rule 5 - Change of Ownership › Section 5-3 - Termination of model residence deduction

Current through July 10, 2024
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 3.
(a) The
				deduction allowed for a model residence is terminated if the model is sold
				after the assessment date of a particular year but before January 1 of the
				following year to a person who does not continue to use the property as a model
				residence.
(b) The county auditor
				must immediately mail notice of the termination of the deduction to the former
				owner, the current property owner, and the township assessor, if there is one,
				or, if not, the county assessor.
(c) The county auditor must:
(1) remove the deduction from the tax
				duplicate; and
(2) notify the
				county treasurer of the termination of the deduction.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 1 - General Provisions › Section 1-1 - Purpose

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 1.
The purpose of this article is to establish standards for
				  computer systems used by Indiana counties for the administration of the
				  property tax assessment, billing, and settlement processes.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 1 - General Provisions › Section 1-2 - Objectives

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 2.
The standards and specifications established in this article
				  are intended to promote the following objectives:
(1) To attain uniformity in property tax
				administration practices in each county in the state through the use of
				functionally equivalent computer systems.
(2) To improve the management and analysis
				ability of the department and counties through greater access to local property
				tax administration data.
(3) To
				provide assurance of the functionality and integration of property tax
				management systems through a defined certification program.
(4) To provide assistance to counties in
				their efforts to select computer software that meets the needs of their
				specific environment and complies with this article.
(5) To assure data integration between
				software platforms by establishing required data structures and import/export
				protocols.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 1 - General Provisions › Section 1-3 - Application

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 3.
This article applies to the following hardware, software, and
				  services used by the county for the administration of property taxes:
(1) All county:
(A) computer hardware;
(B) assessment software;
(C) tax and billing software;
(D) property tax management systems;
				and
(E) computer services;
used by the county for the administration of the property tax
				  management system.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-1 - Definitions

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 1.
The definitions in this rule apply throughout this
				  article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-2 - "Abstract manual" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 2.
"Abstract manual" means the version of the abstract manual
				  published by the auditor of state and available on the auditor of state's
				  website that provides instructions to county auditors for preparing the county
				  abstract current at the time of preparation of the abstract.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-3 - "ANSI" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 3.
"ANSI" refers to the organization of United States business
				  and industry groups formed in 1918 for the development of trade and
				  communication standards. ANSI:
(1) is
				the American representative of the International Standards Organization;
				and
(2) developed and expanded
				ASCII.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-4 - "ASCII" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 4.
"ASCII" refers to the coding scheme that assigns numeric
				  values to up to two hundred fifty-six (256) characters, including the
				  following:
(1) Alphabetic
				letters.
(2) Numerals.
(3) Punctuation marks.
(4) Other symbols.
ASCII was developed originally in 1968 and expanded in 1983
				  by ANSI to standardize data transmission among disparate hardware and software
				  systems and is built into all personal computers. The published ANSI reference
				  for ASCII is ANSI X3.110-1983.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-5 - "Assessed value" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-1-3; IC 6-1.1-31.5
Sec. 5.
"Assessed value" has the meaning set forth in IC
				  6-1.1-1-3(a).
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-6 - "Assessment software" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 6.
"Assessment software" means all programs used for real and
				  personal property assessment, valuation of annually assessed mobile homes, and
				  sales ratio studies except the following:
(1) Systems software.
(2) Proprietary database management systems
				that are not proprietary to the assessment software vendor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-7 - "Assessment software vendor" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 7.
"Assessment software vendor" means any person who offers to
				  sell or license for use assessment software for the property tax management
				  system in any county in the state.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-8 - "Assessment system" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-5.5; IC 6-1.1-31.5
Sec. 8.
(a)
				"Assessment system" means all data and functions necessary to the computation
				of an assessed value for every real estate parcel or an item of personal
				property in any of the following:
(1) A
				county.
(2) A township.
(3) A taxing district.
(4) A taxing unit.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-9 - "Certification of gross assessed value" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 9.
"Certification of gross assessed value" means the roll of
				  gross assessed values from the county assessor to the county auditor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-10 - "Coefficient of dispersion" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 10.
"Coefficient of dispersion" means a statistical measure used
				  to gauge assessment uniformity by testing the degree of variation from a median
				  assessment ratio.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-11 - "Computer hardware" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 11.
(a)
				"Computer hardware" means the mechanical, magnetic, electronic, and electrical
				components making up the physical parts of a computer system, including:
(1) Central processing unit.
(2) Disk drives.
(3) Keyboard and mouse.
(4) Monitor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-12 - "Computer hardware provider" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 12.
"Computer hardware provider" means any entity that provides
				  computer hardware.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-13 - "Computer network" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 13.
"Computer network" means a group of computers and associated
				  devices that are connected by communications software, protocols, and
				  facilities.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-14 - "Computer services" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 14.
"Computer services" means those activities that allow for or
				  enhance the proper operation of a computer system.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-15 - "Computer services provider" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 15.
"Computer services provider" means any entity that provides
				  computer system services, other than the providing of:
(1) assessment software;
(2) tax and billing software; or
(3) property tax management systems;
to a county. A computer services provider may also be a
				  software vendor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-16 - "Computer software" or "software" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 16.
"Computer software" or "software" means a collection of
				  computer programs, procedures, and documentation used for the specific
				  application of property tax management, including any:
(1) system utilities; and
(2) database management systems;
necessary to make them function properly.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-17 - "Computer software provider" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 17.
"Computer software provider" means an entity that provides
				  computer software.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-18 - "Computer system" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 18.
"Computer system" means computer hardware and software used
				  in the management of property tax functions at the county or township level in
				  Indiana.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-19 - "County" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5; IC 36-2-1-1
Sec. 19.
"County" means a county described in IC 36-2-1-1 and
				  includes, for the purpose of this article, all county offices or county
				  officials when discharging duties related to the property tax management
				  system.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-20 - "Database" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 20.
"Database" means a data file or group of data files composed
				  of records, each containing fields, together with a set of operations for the
				  following:
(1) Creating.
(2) Updating.
(3) Deleting.
(4) Searching.
(5) Sorting.
(6) Recombining.
(7) Other related functions.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-21 - "Database management system" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 21.
"Database management system" means a software interface
				  between the database and the user. A database management system:
(1) handles user requests for database
				actions; and
(2) allows for control
				of security and data integrity requirements.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-22 - "Data processing department" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 22.
"Data processing department" means a department or office of
				  a county that has responsibility for the on-site development, installation,
				  administration, and maintenance of any of the following:
(1) Assessment software.
(2) Tax and billing software.
(3) Property tax management systems.
The term refers to a county department or office that
				  develops and maintains software or systems subject to this
				  article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-23 - "Department" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 23.
"Department" means the department of local government
				  finance.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-24 - "IAAO Standard on Ratio Studies" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 24.
"IAAO Standard on Ratio Studies" means the document
				  published by the International Association of Assessing Officers titled IAAO
				  Standard on Ratio Studies (April 2013) that is incorporated by reference in
				  50 IAC
				  27-1-4.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-25 - "Independent entity" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 25.
"Independent entity" means an entity approved by the
				  department that has no existing business relationship or other relationship
				  with a computer software provider or a county.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-26 - "Local certification" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 26.
"Local certification" means when an independent entity
				  confirms that a property tax management system installed in a county meets the
				  requirements of this article, and thus the department declares it so upon
				  communication from the county in which it is installed.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-27 - "Manual for county auditors" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 5-11-1-2; IC 5-11-1-24; IC 6-1.1-31.5
Sec. 27.
"Manual for county auditors" means the uniform compliance
				  guidelines for county auditors developed by the state board of accounts under
				  IC 5-11-1-2 and IC 5-11-1-24 current at the time of compliance.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-28 - "Manual for county treasurers" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 5-11-1-2; IC 5-11-1-24; IC 6-1.1-31.5
Sec. 28.
"Manual for county treasurers" means the uniform compliance
				  guidelines for county treasurers developed by the state board of accounts under
				  IC 5-11-1-2 and IC 5-11-1-24 current at the time of compliance.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-29 - "Median assessment ratio" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 29.
"Median assessment ratio" means a statistical measure of
				  central tendency used to gauge assessment level for a group of
				  properties.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-30 - "Operator" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 30.
"Operator" means a person who controls a machine or system,
				  such as a computer.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-31 - "Parcel number" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 31.
"Parcel number" means a unique identifier in accordance with
				  the state standard prescribed by 50 IAC 26-8-1 assigned to a real estate parcel
				  by each county.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-32 - "Price related differential" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 32.
"Price related differential" means a statistical measure used
				  to gauge assessment uniformity by testing whether higher or lower valued
				  properties are assessed at the same level.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-33 - "Property number" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 33.
"Property number" means a unique identifier in accordance
				  with the state standard prescribed by 50 IAC 26-8-2 assigned to:
(1) a record of personal property;
(2) an annually assessed mobile home
				record;
(3) an oil interest record;
				or
(4) a gas interest record.
A property number is not applied to real estate
				  property.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-34 - "Property tax management system" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 34.
"Property tax management system" means all data and software
				  functions necessary to the assessment, tax, and billing of all property for a
				  taxing district or county and to produce all necessary reports. For each item
				  of property, these functions include the following as applicable:
(1) Data entry and ongoing data
				maintenance.
(2) Data storage and
				retrieval.
(3) Database
				management.
(4) Computation of
				values.
(5) Computation of taxes
				charged.
(6) Collection,
				distribution, and settlement of taxes.
(7) Sketch maintenance.
(8) Photograph maintenance.
(9) Error checking.
(10) Internal controls.
(11) Data editing.
(12) Reporting.
(13) Electronic transfer of data.
(14) Export all or a portion of the data in
				an industry standard, vendor independent format.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-35 - "Property tax management system certification" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 35.
"Property tax management system certification" means when the
				  department, according to the rules included in this article, deems that the
				  property tax management system proposed by a county complies with this
				  article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-36 - "Property Tax Management System Code List Manual" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 36.
"Property Tax Management System Code List Manual" means the
				  manual titled "Property Tax Management System Code List Manual" published by
				  the department on the department's website which provides a comprehensive code
				  list for the property tax management system current at the time of data
				  submission.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-37 - "Proprietary database management system" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 37.
"Proprietary database management system" means a database
				  management system that is as follows:
(1) Owned or copyrighted by an entity other
				than the county.
(2) Separate from
				the application or applications that produce the data stored in the
				database.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-38 - "Real Property Assessment Manual" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 38.
"Real Property Assessment Manual" means the assessment
				  manual published by the department that is available on the department's
				  website and is titled the Real Property Assessment Manual and that is
				  incorporated by reference in
				  50 IAC
				  2.4-1-2.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-39 - "Recertification" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 39.
"Recertification" means property tax management system
				  software previously certified by the department is subsequently certified again
				  due to changes in the software that require retesting of the complete software
				  suite, or portions thereof, or changes in legislative or department
				  requirements that necessitate retesting for compliance. This recertification
				  testing may be performed by the department or local government as directed by
				  the department.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-40 - "Response time" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 40.
"Response time" means the amount of time that occurs from a
				  keystroke or pointing device click to the point when the system is available to
				  respond to the next action to be taken.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-41 - "Settlement Instructions" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 41.
"Settlement Instructions" means the version of the
				  instructions titled "20 XX June Settlement Instructions" or "20XX December
				  Settlement Instructions" published in June and December of each year by the
				  auditor of state on the auditor of state's website that provides instructions
				  to county auditors for performing settlement that is current at the time of
				  preparation of settlement.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-42 - "Software certification" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 42.
"Software certification" means when the department, according
				  to the rules included in this article, deems that the software application
				  under review complies with this article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-43 - "State" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 43.
"State" means the state of Indiana.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-44 - "System administrator" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 44.
"System administrator" means the person responsible for
				  administering use of a multiple user computer system or communications system,
				  or both.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-45 - "Systems software" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 45.
"Systems software" means the following:
(1) Computer operating systems.
(2) Computer system utilities.
(3) Database management utilities.
(4) Proprietary database management
				systems.
(5) Networking
				software.
(6) Communication
				software.
(7) All other software
				necessary to the operation of a computer system except the following:
(A) Assessment software.
(B) Tax and billing software.
(C) Other property tax management
				software.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-46 - "Tax and billing software" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 46.
"Tax and billing software" means all programs used for the
				  taxation and the billing of taxes for real and personal property as defined in
				  50 IAC 26-20-8, except the following:
(1) Systems software.
(2) Proprietary database management systems
				that are not proprietary to the tax and billing software vendor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-47 - "Tax and billing software vendor" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 47.
"Tax and billing software vendor" means any person who offers
				  to sell or license for use tax and billing software for the property tax
				  management system in any county in the state.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-48 - "Tax duplicate" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 48.
"Tax duplicate" means the roll of property taxes payable
				  prepared for each taxable year according to the requirements set forth in the
				  manual for county auditors.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-49 - "Tax duplicate number" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 49.
"Tax duplicate number" means the unique sequential number
				  assigned to each tax billing in the tax duplicate.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-50 - "Tax identification number" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 50.
"Tax identification number" means a unique identifier
				  assigned to:
(1) a real property
				parcel;
(2) a personal property
				record;
(3) an annually assessed
				mobile home;
(4) an oil and gas
				lease;
(5) a municipally billable
				utility assessment;
(6) a special
				assessment that is not associated with a record for which a tax identification
				number would exist under one (1) of the other parts of this section;
(7) a state assessed distributable property
				record; or
(8) other assessment for
				which a tax bill is required;
for use by assessment officials and the county auditor and
				  county treasurer offices.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-51 - "Tax increment revenues" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-21.2-10; IC 6-1.1-31.5
Sec. 51.
"Tax increment revenues" has the meaning set forth in IC
				  6-1.1-21.2-10.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-52 - "Taxing district" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5; IC 36-1-2-20
Sec. 52.
"Taxing district" has the meaning set forth in IC
				  36-1-2-20.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-53 - "Taxing unit" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-1-21; IC 6-1.1-31.5
Sec. 53.
"Taxing unit" has the meaning set forth in IC
				  6-1.1-1-21.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 2 - Definitions and Abbreviations › Section 2-54 - "Township" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5; IC 36-6
Sec. 54.
"Township" means a political subdivision within a county
				  organized in accordance with IC 36-6.