reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 2 - Designation Procedures › Section 2-2 - Preliminary designation

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC 6-1.1-12.1
Sec. 2.
(a) The
				designating body may designate a particular area to be an economic
				revitalization area on its own motion or upon application by a property
				owner.
(b) If the designating body
				designates a particular area to be an economic revitalization area on its own
				motion, no statement of benefits is required. For example, the designating body
				may declare an industrial park or former industrial site to be an economic
				revitalization area in order to spur economic development at that location.
				This subsection shall not be interpreted to exempt an applicant from filing a
				statement of benefits before the initiation of the redevelopment or
				rehabilitation of real property, the occupancy of an eligible vacant building,
				or the installation of new eligible equipment for which the applicant desires
				to claim the deduction.
(c) Where a
				property owner has applied for designation of an area, the property owner must
				provide a statement of benefits. The information contained in the statement of
				benefits will be evaluated by the designating body in making its decision
				whether to designate the area an economic revitalization area.
(d) The designating body shall determine
				whether an area should be designated an economic revitalization area and
				whether a deduction should be allowed. In doing so, the designating body shall
				make findings addressing the issues specified in IC
				6-1.1-12.1-4.8
				as to an eligible vacant building or in IC
				6-1.1-12.1-3
				as to property defined in IC
				6-1.1-12.1-1(4)
				 or IC
				6-1.1-12.1-4.5(a)
				 as to new eligible equipment. A designating
				body may not designate an area an economic revitalization area or approve a
				deduction unless the findings required by statute are made in the
				affirmative.
(e) If the designating
				body finds the area should be an economic revitalization area, it shall either:
(1) prepare maps and plats that identify the
				area; or
(2) prepare a simplified
				description of the boundaries of the area by describing its location in
				relation to public ways, streams, or otherwise.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 2 - Designation Procedures › Section 2-3 - Limitations permitted upon designation

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-12.1-2;
				  IC
				  6-1.1-12.1-4.5
Sec. 3.
(a) In
				declaring an area to be an economic revitalization area, the designating body
				may place certain limitations or conditions on the economic revitalization area
				as outlined in IC
				6-1.1-12.1-2,
				including:
(1) a limitation on the length of
				time that the area shall be designated as an economic revitalization
				area;
(2) a limitation on the
				dollar amount of the allowable deduction; or
(3) a determination of what happens when a
				limitation or condition is not met. The designating body must specify the
				limitation or condition in the preliminary resolution.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 2 - Designation Procedures › Section 2-4 - Final action; confirming resolution

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC 5-3-1; IC
				  6-1.1-12.1-2.5
Sec. 4.
(a) After
				approval of a preliminary resolution, the designating body shall publish notice
				of the adoption and substance of the resolution as required under IC 5-3-1. The
				notice must state that a description of the affected area is available and may
				be inspected in the county assessor's office. The notice must also specify the
				date on which the designating body will receive and hear all objections to the
				preliminary resolution.
(b) After
				considering the evidence, the designating body shall take final action by:
(1) determining whether the qualifications
				for an economic revitalization area have been met; and
(2) confirming, modifying and confirming, or
				rescinding the preliminary resolution.
This determination is final and may be appealed in the manner
				  provided in IC
				  6-1.1-12.1-2.5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 2 - Designation Procedures › Section 2-5 - Waiver of statement of benefits

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC 6-1.1-12.1
Sec. 5.
In lieu of providing the statement of benefits and in lieu of
				  providing information showing compliance with the statement of benefits, the
				  designating body may adopt a resolution waiving the statement of benefits. To
				  waive the statement of benefits, the designating body must find that the
				  purposes of the economic revitalization area deduction will be served by
				  allowing the deduction and that the property owner has, during the thirty-six
				  (36) months preceding the first assessment date to which the waiver would
				  apply, occupied an eligible vacant building, installed new eligible equipment
				  or developed or rehabilitated property at a cost of at least ten million
				  dollars ($10,000,000) as determined by the department.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 2 - Designation Procedures › Section 2-6 - Deductions in existing economic revitalization area

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC 6-1.1-12.1
Sec. 6.
(a) When an
				economic revitalization area has previously been designated and such
				designation has not expired, a taxpayer must submit a statement of benefits to
				the local designating body prior to the initiation of the redevelopment or
				rehabilitation, the occupancy of an eligible vacant building, or the
				installation of new eligible equipment for which the person desires to claim a
				deduction.
(b) The designating body
				shall review the statement of benefits submitted under subsection (a) and shall
				determine under IC
				6-1.1-12.1-4.8
				as to an eligible vacant building or under IC
				6-1.1-12.1-3(b)
				 as to property defined in IC
				6-1.1-12.1-1(4)
				 or IC
				6-1.1-12.1-4.5(c)
				 as to new eligible equipment whether the
				totality of the benefits justify the deduction. A designating body may not
				approve of the deduction unless it finds that the totality of the benefits
				justifies the deduction.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 3 - Filing Procedures › Section 3-2 - Filing procedures for the deduction for new eligible equipment

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-3-7;
				  IC 6-1.1-12.1
Sec. 2.
(a) A person
				who desires to obtain the economic revitalization area deduction for new
				eligible equipment must file a certified deduction application on forms
				prescribed by the department, in duplicate, with the auditor of the county in
				which the new eligible equipment is located. A person who timely files a
				personal property return under IC
				6-1.1-3-7(a)
				 for the year in which the new eligible
				equipment is installed must file the application between January 1 and May 15
				of that year. A person who obtains a filing extension under IC
				6-1.1-3-7(b)
				 for the year in which the new eligible
				equipment is installed must file the application as an attachment to the
				person's personal property return not later than the extended due
				date.
(b) The department has
				prescribed Form 103-ERA, Schedule of Deduction from Assessed Valuation Personal
				Property in Economic Revitalization Area State Form 52503), as the form on
				which the economic revitalization area deduction for the installation of new
				eligible equipment.
(c) A deduction
				application for new eligible equipment must be filed under this section in the
				year in which the new eligible equipment is installed.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 3 - Filing Procedures › Section 3-3 - Leased property

Current through July 10, 2024
Authority: IC 6-1.1-12.1-13; IC 6-1.1-31-1
Affected: IC 6-1.1-12.1
Sec. 3.
(a) The
				claim for deduction for new eligible equipment subject to a capital lease, as
				defined in
				50 IAC
				4.2-8-2(b), shall be made by the
				lessee.
(b) The claim for deduction
				for new eligible equipment subject to an operating lease, as defined in
				50 IAC
				4.2-8-2 (c), shall be made by the lessor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 3 - Filing Procedures › Section 3-4 - Compliance with statement of benefits

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC
				  5-14-3-3;
				  IC 6-1.1-12.1
Sec. 4.
(a) The
				department has prescribed the following CF-1 forms for taxpayers to submit
				information to show compliance with the statement of benefits:
(1) Form CF-1/PP, Compliance with Statement
				of Benefits - Personal Property (State Form 51765).
(2) Form CF-1/Real Property, Compliance with
				Statement of Benefits - Real Estate Improvements (State Form 51766).
(3) Form CF-1/UD, Compliance with Statement
				of Benefits - Utility Distributable Property (State Form 52448).
(4) Form CF-1/VBD, Compliance with Statement
				of Benefits - Vacant Building Deduction (State Form 55183).
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 4 - Filing Procedures › Section 4-2 - Late-filed applications; factors to be considered for noncompliance

Current through July 10, 2024
Authority: IC
				  6-1.1-12.1-13;
				  IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-12.1-11.3
The factors to be considered for noncompliance are outlined
				  under IC
				  6-1.1-12.1-11.3.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 5 - Maritime Opportunity District Deduction › Section 5-1 - Maritime opportunity district deduction

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-40
Sec. 1.
(a)
				Applications for the maritime opportunity district deduction shall be filed in
				the same manner as applications for the economic revitalization area deduction
				as prescribed in
				50 IAC
				10-3. Applications for maritime opportunity district
				deductions shall also comply with the requirements of IC 6-1.1-40, and, to the
				extent there is any conflict between the provisions of
				50 IAC
				10-3 and IC 6-1.1-40, the provisions of IC 6-1.1-40
				shall govern.
(b) The department
				has prescribed Form MOD-1, Application for Deduction from Assessed
				Valuation--Maritime Opportunity District (State Form 42963), as the form on
				which the maritime opportunity district deduction shall be claimed.
(c) The department has prescribed Form MOD-1,
				Application for Deduction from Assessed Valuation--Maritime Opportunity
				District must have been installed on or before June 30, 2018.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 10 - ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION › Rule 6 - Enterprise Zone Investment Deduction › Section 6-1 - Enterprise zone investment deduction filing requirements; extension of time to file; late filings

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 5-28-15-13; IC 6-1.1-45
Sec. 1.
(a) A
				taxpayer that desires to claim the deduction for a particular year shall file
				the Form EZ-2 with the county auditor before May 15 of the assessment year to
				obtain the deduction. A copy of the taxpayer's business personal property tax
				return for the same assessment date must be attached to the Form
				EZ-2.
(b) The county auditor may
				grant a taxpayer an extension of not more than thirty (30) days to file the
				Form EZ-2 if the taxpayer submits a written application before May 15 and
				provides a sufficient reason for the request.
(c) If a taxpayer fails to file a timely or
				complete deduction application, the deduction shall not be granted for the
				subject year unless an urban enterprise association created under IC 5-28-15-13
				conducts a public hearing and adopts a resolution to waive the failure to
				timely file or complete the deduction application.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-1 - Applicability

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-31.7; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 1.
Unless otherwise stated, the definitions in this rule apply
				  throughout this article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-2 - "Assessor-appraiser" defined

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-31.7; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 2.
"Assessor-appraiser" means a person that is certified by the
				  department under IC 6-1.1-35.5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-2.5 - "Commissioner" defined

Current through July 10, 2024
Authority: IC
				  6-1.1-30-1.1;
				  IC
				  6-1.1-31-1
Affected: IC 6-1.1-31.7; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 2.5.
"Commissioner" means the commissioner of the department of
				  local government finance.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-2.6 - "Department" defined

Current through July 10, 2024
Authority: IC
				  6-1.1-30-1.1
Affected: IC 6-1.1-31.7; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 2.6.
"Department" means the department of local government
				  finance established under IC
				  6-1.1-30-1.1.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-3.6 - "Indiana board" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-4; IC 6-1.5
Sec. 3.6.
"Indiana board" means the Indiana board of tax
				  review.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-3.5 - "Gross incompetence" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1
Sec. 3.5.
(a) As
				applied to a certified assessor-appraiser, "gross incompetence" means repeated
				or pervasive failure to perform an assessment, including, but not limited to,
				the following:
(1) Repeated or pervasive
				failure to recognize and comply with the laws of the state that pertain to the
				assessment of tangible property, including, but not limited to, the following:
(A) IC 6-1.1-3 (procedures for personal
				property assessment).
(B) IC
				6-1.1-4 (procedures for real property assessment).
(C) IC 6-1.1-5-14 (delivery of real property
				list).
(D) IC 6-1.1-5.5-3 (sales
				disclosure form filing and review process).
(E) IC 6-1.1-7 (taxation of mobile
				homes).
(F) IC 6-1.1-9 (assessment
				of undervalued or omitted property).
(G) IC 6-1.1-11 (property tax exemption
				procedures).
(H) IC 6-1.1-15
				(procedures for review and appeal of assessment and correction of errors).
(I) IC 6-1.1-35.7 (assessor,
				appraiser, and tax representative standards of conduct).
(J) IC 6-1.1-37-2 (assessment violations by
				public officials or employees).
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-4 - "Professional appraiser" defined

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-4
Sec. 4.
"Professional appraiser" means a professional appraiser or
				  professional appraisal firm that contracts with a county under IC
				  6-1.1-4.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 1 - Definitions › Section 1-6 - "Voluntary waiver" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-35.5; IC 6-1.1-35-7
Sec. 6.
For purposes of 50 IAC 15-3-9 and 50 IAC 15-5-9, "voluntary
				  waiver" refers to State Form 56012 (Voluntary Waiver of Assessor-Appraiser
				  Certification and Tax Representative Certification), as prescribed by the
				  department.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 2 - Purpose › Section 2-1 - Purpose

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-31.7; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 1.
The purpose of this article is to establish rules regarding
				  the following:
(1) The training and
				education of assessor-appraisers certified under IC 6-1.1-35.5.
(2) Contracting with professional appraisers
				and appraisal firms required to be certified under IC 6-1.1-31.7.
(3) Establishing criteria for the revocation
				of a certification under IC
				6-1.1-35.5-6.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-1 - Level One requirements

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5
Sec. 1.
In order to be certified as a Level One assessor-appraiser,
				  an individual must:
(1) complete the
				Level One pre-examination course work designated by the department;
(2) pass the Level One examination designated
				by the department; and
(3) complete
				the continuing education requirements specified in section 2 of this
				rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-2 - Level One continuing education

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5
Sec. 2.
(a) The
				continuing education requirements for Level One certification are thirty (30)
				hours of course work approved by the department.
(b) The continuing education requirements
				specified in this section must be obtained in twenty-four (24) month cycles,
				beginning January 1 of the first year following certification, with at least
				ten (10) hours per year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-3 - Level Two requirements

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5
Sec. 3.
In order to be certified as a Level Two assessor-appraiser,
				  an individual must:
(1) complete Level
				Two preexamination course work designated by the department;
(2) pass the Level Two examination designated
				by the department;
(3) complete the
				continuing education requirements specified in section 4 of this rule;
				and
(4) first attain certification
				as a Level One assessor-appraiser.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-4 - Level Two continuing education

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5
Sec. 4.
(a) The
				continuing education requirements for Level Two certification are thirty (30)
				hours of course work approved by the department.
(b) The continuing education requirements
				specified in this section must be obtained in twenty-four (24) month cycles,
				beginning January 1 of the first year following certification, with at least
				ten (10) hours per year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-5 - Miscellaneous provisions

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-4; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 5.
(a) Subject
				to subsection (b), the department shall maintain and publish a list of courses
				that have been accredited as approved assessor-appraiser continuing education
				courses.
(b) Courses that are not
				included on the list described in subsection (a) may be submitted by an
				assessor-appraiser for inclusion and will, at the discretion of the department,
				be accredited. A course submitted for inclusion must be substantially related
				to:
(1) property assessment;
(2) property appraisal;
(3) general real estate principles;
				or
(4) property taxation; as
				evidenced by a course syllabus or other documentary evidence provided by the
				assessor-appraiser seeking inclusion. A course submitted for inclusion must
				have been taken or will be taken during the assessor-appraiser's current
				continuing education cycle. A course added to the list of courses accredited by
				the department pursuant to this subsection shall be considered accredited. Only
				one (1) petition to include a course on the list under subsection (a) is
				sufficient to include the course on the list maintained and published by the
				department.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-6 - Revocation of certification

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-4; IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 6.
(a) The
				department may revoke the Level One, Level Two, or Level Three
				assessor-appraiser certification of an individual for:
(1) conduct proscribed by IC
				6-1.1-35.5-6(b);
(2) gross incompetence in the performance of
				an assessment; or
(3) noncompliance
				with:
(A) the continuing education provisions
				of this article;
(B) the provisions
				of the contract entered under IC 6-1.1-4; or
(C) assessing laws under IC 6-1.1 and rules
				of the department.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-7 - Level Three requirements

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-35.5-4.5
Affected: IC 6-1.1-4; IC 6-1.1-35.5-6
Sec. 7.
(a) In order
				to be certified as a Level Three assessor-appraiser, an individual must do the
				following:
(1) Attain certification as a
				Level Two assessor-appraiser under
				50 IAC
				15-3-3.
(2) Successfully complete the following core
				curriculum:
(A) International Association of
				Assessing Officers (IAAO) Course 101, Fundamentals of Real Property Appraisal,
				or an equivalent course approved by the department.
(B) IAAO Course 102, Income Approach to
				Value, or an equivalent course approved by the department.
(C) IAAO Course 300, Fundamentals of Mass
				Appraisal, or an equivalent course approved by the department.
(D) IAAO Course 400, Assessment
				Administration, or an equivalent course approved by the department.
(E) IAAO Uniform Standards of Professional
				Appraisal Practice (USPAP) Workshop 151: Uniform Standards of Appraisal
				Practice, or an equivalent course approved by the department.
(3) Complete the continuing
				education requirements specified in section 8 of this rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-8 - Level Three continuing education

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-35.5-4.5;
				  IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-4; IC 6-1.1-35.5
Sec. 8.
(a) The
				continuing education requirements for Level Three certification are thirty (30)
				hours of course work approved by the department per education cycle with at
				least ten (10) hours of course work each year.
(b) The continuing education requirements
				specified in this section must be obtained in twenty-four (24) month cycles,
				beginning January 1 of the first year following certification.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-9 - Voluntary withdrawal of certification

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 9.
(a) This
				section does not apply to an assessor-appraiser who has received a notice under
				section 6(b) of this rule.
(b) An
				assessor-appraiser who wishes to withdraw his or her certification as an
				assessor-appraiser must complete and submit to the department a voluntary
				waiver by U.S. mail, facsimile, or e-mail. A copy of the voluntary waiver is
				sufficient for submission. However, the voluntary waiver must be signed. The
				assessor-appraiser's signature on the voluntary waiver indicates that the
				assessor-appraiser wholly exonerates and holds harmless the department,
				including its employees, agents, and hearing officers, with respect to the
				voluntary waiver.
(c) Upon receipt
				of the voluntary waiver, the department will review the voluntary waiver and
				verify that the assessor-appraiser qualifies to withdraw his or her
				assessor-appraiser certification. An assessor-appraiser shall be deemed
				qualified to withdraw his or her certification if the assessor-appraiser meets
				the qualifications under subsection (b).
(d) Upon verification that the
				assessor-appraiser qualifies for a voluntary waiver, the department will
				acknowledge, in writing, that the assessor-appraiser has withdrawn his or her
				certification as an assessor-appraiser and his or her name will be removed from
				the list of certified assessor-appraisers posted on the department's
				website.
(e) A voluntary waiver
				under subsection (b) is deemed to be a request to withdraw from all levels of
				assessor-appraiser certification that the assessor-appraiser has attained as of
				the date of the voluntary waiver. Submission of the voluntary waiver or a
				refusal of the department to acknowledge the voluntary waiver because of the
				assessor-appraiser's ineligibility to voluntarily withdraw certification does
				not, by itself, constitute grounds for initiating a proceeding under section 6
				of this rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-10 - Certification reinstatement

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 10.
(a) The
				previous holder of an assessor-appraiser certification may request that the
				department reinstate a certification up to three (3) years after the
				certification lapsed upon meeting the following requirements:
(1) Submission of the completed reinstatement
				application.
(2) Submission of
				documentation verifying that the applicant has met the applicable requirements
				under:
(A) section 1 of this rule;
(B) section 3 of this rule; or
(C) section 7 of this rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 3 - Assessor-Appraisers Certification › Section 3-11 - Standards for continuing education courses

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-35.5-8.5
Affected: IC 6-1.1-35.5; IC 6-1.1-35.7
Sec. 11.
(a) A
				continuing education course offered under this rule must meet the following
				standards:
(1) Be substantially related to:
(A) property assessment;
(B) property appraisal;
(C) general real estate principles;
				or
(D) property taxation.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 4 - Professional Appraisers › Section 4-1 - Certification requirements

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC
				  6-1.1-4-19.5;
				  IC 6-1.1-31.7; IC 6-1.1-35.5
Sec. 1.
(a) To be
				designated as a professional appraiser, an individual must:
(1) be a certified Level Three
				assessor-appraiser under IC 6-1.1-35.5;
(2) enter a contract that contains all
				applicable standard contract provisions developed by the department under IC
				6-1.1-4-19.5;
(3) specify in the contract entered under IC
				6-1.1-4-19.5
				that the contract is void if the individual's appraiser certification, issued
				under IC 6-1.1-31.7, is revoked; and
(4) specify in the contract entered under IC
				6-1.1-4-19.5
				the precise contractual duties that:
(A) the
				professional appraiser will personally:
(i)
				fulfill; and
(ii) review, direct,
				administer, supervise, or oversee;
(B) will be conducted by an administrative
				assistant or any person other than the professional appraiser; and
(C) will remain the responsibility of the
				township or county.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 4 - Professional Appraisers › Section 4-2 - Revocation of certification

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3
Affected: IC
				  6-1.1-31.7-4
Sec. 2.
(a) In
				addition to the grounds listed in IC
				6-1.1-31.7-4,
				the following are grounds on which the department may revoke a certification
				issued to a firm or appraiser under section 1 of this rule:
(1) Knowingly misrepresenting any information
				or acting in a fraudulent manner.
(2) Knowingly holding oneself out as
				representing an entity in a property assessment appeal without authorization
				from the entity.
(3) Knowingly
				submitting false or erroneous information in a property assessment
				appeal.
(4) Acting with gross
				incompetence.
(5) Knowingly
				violating any rule applicable to certification or practice before the
				department or the property tax assessment board of appeals.
With respect to the ground described in IC
				  6-1.1-31.7-4(a)(1),
				  the department may revoke a certification if the appraiser applicant provided
				  false information knowingly.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-1 - Definitions

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3
Affected: IC
				  6-1.1-2-4;
				  IC 6-1.1-15; IC 6-1.1-28; IC 6-1.5
Sec. 1.
The following definitions apply throughout this rule:
(1) "Practice before the property tax
				assessment board of appeals or the department" means the participation in all
				matters connected with a presentation to the property tax assessment board of
				appeals, the department, or any of their officers or employees relating to a
				client's rights, privileges, or liabilities under Indiana's property tax laws
				or rules. Such presentations include the following:
(A) Preparing and filing necessary documents,
				except personal property returns.
(B) Corresponding and communicating with the
				property tax assessment board of appeals or the department.
(C) Representing a client at hearings,
				on-site inspections, and meetings.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-2 - Practice requirements

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3
Affected: IC 6-1.1-15; IC 6-1.1-31.7
Sec. 2.
(a) In order
				to practice before the property tax assessment board of appeals or the
				department, a tax representative must:
(1) be
				properly certified in writing by the department; and
(2) have a copy of a properly executed power
				of attorney from the taxpayer.
The power of attorney shall be on the form prescribed by the
				  department and need not be refiled if the form is later revised.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-3 - Recertification

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3; IC
				  6-1.1-35.5-8.5
Affected: IC 6-1.1-15; IC 6-1.1-31.7; IC 6-1.1-35.5; IC
				  6-1.1-37.5
Sec. 3.
Tax representative certifications expire on the same date as
				  the tax representative's certification as a Level Three assessor-appraiser
				  under
				  50 IAC
				  15-3-7.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-5 - Communication as a tax representative

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3
Affected: IC 6-1.1-15; IC
				  6-1.1-2-4;
				  IC 6-1.1-31.7; IC 6-1.1-37.5
Sec. 5.
(a) A
				certified property tax representative shall not use or participate in the use
				of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or
				deceptive statement or claims with respect to any matter relating to the
				practice before the property tax assessment board of appeals or the
				department.
(b) A property tax
				representative shall advise the client or prospective client in writing, using
				a typeface of not less than 12-point, either on the power of attorney or in
				some other form that may be reasonably interpreted by the taxpayer (the
				property owner, or person liable for the taxes under IC
				6-1.1-2-4
				) to set forth the rights of the taxpayer with regard to his or her appeal, the
				following:
"I understand that by authorizing _________________ to serve
				  as my certified property tax representative, I am aware of and accept the
				  possibility that the property value may increase as a result of filing an
				  administrative appeal with the property tax assessment board of appeals and
				  that I may be compelled to appear at a hearing before the property tax
				  assessment board of appeals or the department of local government finance. I
				  further understand that the certified property tax representative is not an
				  attorney and may not present arguments of a legal nature on my behalf.".
(c) The disclosure shall be signed
				by the taxpayer. The certified property tax representative shall provide the
				taxpayer with a copy of the disclosure and shall be required to provide a copy
				of the disclosure to the property tax assessment board of appeals. Failure to
				provide a signed copy of disclosure upon request may be grounds for an action
				for revocation of the tax representative's certification under section 8 of
				this rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-6 - Prohibitions; obligations

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3
Affected: IC
				  6-1.1-2-4;
				  IC 6-1.1-15; IC 6-1.1-31.7; IC 6-1.1-37.5
Sec. 6.
A certified tax representative shall:
(1) not knowingly use or participate in the
				use of any false, fraudulent, unduly influencing, coercive, unfair, misleading,
				or deceptive statements or claims with respect to any matter relating to the
				practice before the property tax assessment board of appeals or the
				department;
(2) not knowingly
				misrepresent any information or act in a fraudulent manner;
(3) not prepare documents or provide evidence
				in a property assessment appeal unless the representative is authorized by the
				property owner (or person liable for the taxes under IC
				6-1.1-2-4
				) to do so and any required authorization form has been filed;
(4) not knowingly submit false or erroneous
				information in a property assessment appeal;
(5) not perform his or her duties in a
				grossly incompetent manner;
(6) not
				knowingly violate any rule applicable to certification or practice before the
				department or the property tax assessment board of appeals;
(7) use the appraisal standards and methods
				required by rules adopted by the department, Indiana board, or property tax
				assessment board of appeals when the representative submits appraisal
				information in a property assessment appeal; and
(8) notify the property owner (or person
				liable for the taxes under IC
				6-1.1-2-4
				) of all matters relating to the review of the assessment of taxpayers'
				property before the property tax assessment board of appeals or the department,
				including, but not limited to, the following:
(A) The tax representative's filing of all
				necessary documents, correspondence, and communications with the property tax
				assessment board of appeal or department.
(B) The dates and substance of all hearings,
				on-site inspections, and meetings.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-7 - Contingent fees

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1
Sec. 7.
(a) In the
				event a tax representative or the entity with which the tax representative is
				affiliated charges a contingent fee for any matter relating to practice before
				the property tax assessment board of appeals, the Indiana board or the
				department, the tax representative must disclose, upon request, the existence
				of a contingent fee arrangement to the property tax assessment board of
				appeals, Indiana board, or department.
(b) As used in this section, "contingent fee"
				includes a fee charged by the tax representative or the entity with which the
				tax representative is affiliated that is based on:
(1) a percentage of the refund
				obtained;
(2) a percentage of the
				taxes saved; or
(3) a percentage of
				the reduction in property value.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-8 - Certification; revocation

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.7-3
Affected: IC 6-1.1-15; IC 6-1.1-31.7; IC
				  6-1.1-35.7-7
Sec. 8.
(a) With
				respect to the grounds by which the department may revoke the certification
				under IC
				6-1.1-35.7-7:
(1) a violation of the standards of ethics or
				rules of solicitation adopted by the department, as provided in IC
				6-1.1-35.7-7(5),
				refers to a violation of section 2(a) or 6 of this rule, or both; and
(2) "material deception" means a falsehood,
				made by word or act, with the intent to mislead or
				misrepresent.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-9 - Certification reinstatement

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3
Affected: IC 6-1.1-31.7; IC 6-1.1-35.7
Sec. 9.
(a) The
				previous holder of a tax representative certification may request that the
				department reinstate a certification up to three (3) years after the
				certification lapsed upon meeting the following requirements:
(1) Submission of the completed reinstatement
				application.
(2) Submission of
				documentation verifying that the applicant has met the requirements under
				section 2 of this rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES › Rule 5 - Tax Representatives › Section 5-10 - Voluntary withdrawal of certification

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-35.5-8.5
Affected: IC 6-1.1-35.7
Sec. 10.
(a) This
				section does not apply to a tax representative who received a notice under
				section 8(b) of this rule.
(b) A
				tax representative who wishes to withdraw his or her certification as a tax
				representative must complete and submit to the department a voluntary waiver by
				U.S. mail, facsimile, or e-mail. A copy of the voluntary waiver is sufficient
				for submission. However, the voluntary waiver must be signed. The tax
				representative's signature on the voluntary waiver indicates that the tax
				representative wholly exonerates and holds harmless the department, including
				its employees, agents, and hearing officers, with respect to the voluntary
				waiver.
(c) Upon receipt of the
				voluntary waiver, the department will review the voluntary waiver and verify
				that the tax representative qualifies to withdraw his or her tax representative
				certification. A tax representative shall be deemed qualified to withdraw his
				or her certification if the tax representative meets the qualifications under
				subsection (b).
(d) Upon
				verification that the tax representative qualifies for a voluntary waiver, the
				department will acknowledge, in writing, that the tax representative has
				withdrawn his or her certification as a tax representative and his or her name
				will be removed from the list of tax representatives posted on the department's
				website.
(e) Submission of the
				voluntary waiver or a refusal of the department to acknowledge the voluntary
				waiver because of the tax representative's ineligibility to voluntarily
				withdraw certification does not, by itself, constitute grounds for initiating a
				proceeding under section 8 of this rule.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 16 - AMENDED PERSONAL PROPERTY RETURNS › Rule 1 - Applicability › Section 1-1 - Applicability

Current through July 10, 2024
Authority: IC 6-1.1-31-10
Affected: IC 6-1.1-3-7.5
Sec. 1.
(a) This
				article applies to the filing of amended personal property returns under IC
				6-1.1-3-7.5.
(b) The provisions of
				this article do not supersede, but are supplemental to, the provisions of 50
				IAC 4.2.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 16 - AMENDED PERSONAL PROPERTY RETURNS › Rule 2 - Definitions › Section 2-1 - Applicability

Current through July 10, 2024
Authority: IC 6-1.1-31-10
Affected: IC 6-1.1-3
Sec. 1.
The definitions in this rule apply throughout this
				  article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 16 - AMENDED PERSONAL PROPERTY RETURNS › Rule 2 - Definitions › Section 2-2 - "Assessed valuation" defined

Current through July 10, 2024
Authority: IC 6-1.1-31-10
Affected: IC 6-1.1-3
Sec. 2.
"Assessed valuation" means the proper assessed valuation of
				  all nonexempt property reported on a taxpayer's personal property return and on
				  which property taxes may be assessed under IC 6-1.1-3.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 16 - AMENDED PERSONAL PROPERTY RETURNS › Rule 3 - Filing Procedures › Section 3-1 - Amendments

Current through July 10, 2024
Authority: IC 6-1.1-31-10
Affected: IC 6-1.1-3-7.5
Sec. 1.
Subject to this article, a taxpayer who files a personal
				  property tax return under IC 6-1.1-3 may file no more than one (1) amended
				  return under IC 6-1.1-3-7.5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 16 - AMENDED PERSONAL PROPERTY RETURNS › Rule 3 - Filing Procedures › Section 3-2 - Amended return form

Current through July 10, 2024
Authority: IC
				  6-1.1-31-10
Affected: IC
				  6-1.1-3-7;
				  IC
				  6-1.1-3-7.5
Sec. 2.
(a) A
				taxpayer must file an amended return by completing the return and writing,
				typing, or otherwise indicating the word "Amended" at the top of the return.
				The amended return must be adequately completed and filed with the township
				assessor or county assessor (as applicable) in the same manner as is required
				for the initial personal property tax return.
(b) For a filing date after May 14, 2011, a
				taxpayer may file an amended return not more twelve (12) months after the later
				of the following:
(1) May 15, the filing date
				of the original personal property tax return under IC
				6-1.1-3-7.
(2) The extension date for the original
				personal property tax return, if the taxpayer is granted an extension under IC
				6-1.1-3-7.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 16 - AMENDED PERSONAL PROPERTY RETURNS › Rule 4 - Prohibited Amendments › Section 4-1 - Prohibited amendments

Current through July 10, 2024
Authority: IC 6-1.1-31-10
Affected: IC 6-1.1-3
Sec. 1.
A township assessor, if any, or the county assessor may, as
				  part of the initial review required under 50 IAC 16-5, find an amended return
				  defective if, in the discretion of the assessor, it is evident from the amended
				  return that the original return provided false information intended for the
				  purpose of avoiding taxes.