reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 7 - Property Tax and Billing Calculation Standards › Section 7-24 - Delinquent personal property

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-23; IC 6-1.1-31.5
Sec. 24.
Tax and billing software must be able to capture delinquent
				  personal property data required for the following:
(1) Inclusion in a written demand served upon
				the taxpayer according to IC 6-1.1-23.
(2) A record of delinquencies for filing with
				the clerk of the circuit court and update the tax duplicate according to
				requirements specified in IC 6-1.1-23.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 7 - Property Tax and Billing Calculation Standards › Section 7-25 - Maintenance of tax and billing data from prior years

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.
(a) The tax
				and billing system shall maintain and make available for electronic retrieval
				all tax and billing system data relative to the following:
(1) The current tax year.
(2) The two (2) tax years before the current
				tax year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 7 - Property Tax and Billing Calculation Standards › Section 7-26 - Maintenance of tax and billing data for future years

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.
The tax and billing system shall permit a county to maintain,
				  enter, update, and retrieve tax and billing records for the following:
(1) The current tax year.
(2) Two (2) tax years subsequent to the
				current tax year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 8 - Data and File Format Requirements › Section 8-1 - Real parcel numbering system for real property

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 32-19-3-1
Sec. 1.
(a) A county
				shall maintain a parcel index numbering system in accordance with subsection
				(b).
(b) The county parcel index
				numbering system shall be as follows:
(1)
				Keyed to the geographic location of each parcel on a county section map that:
(A) was established using United States
				public land surveys referenced in IC 32-19-3-1; and
(B) is otherwise based on the applicable
				Indiana coordinate systems referenced in IC 32-19-3-Sec. 1.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 8 - Data and File Format Requirements › Section 8-2 - Property numbering system for personal property which includes business personal property, annually assessed mobile homes, oil, and gas

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.
A county shall maintain an index numbering system in
				  accordance with the following requirements:
(1) The property number identifier must start
				with the 2-digit county number. If the county number is one (1) digit, a
				leading zero (0) is to be applied.
(2) The property number identifier must be
				unique within the county.
(3) The
				property number identifier for a given taxpayer shall be carried forward into
				following years if a return is subsequently filed by the taxpayer.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 8 - Data and File Format Requirements › Section 8-3 - Sales ratio study file format requirements

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.
A county shall transmit sales ratio study data required under
				  50 IAC 27-9-3 to the department, including validated sales and parcel workbook
				  information. All sales records must be verified and validated for ratio study
				  consideration prior to submission to 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 8 - Data and File Format Requirements › Section 8-4 - Property tax input-output file format requirements

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-17-12; IC 6-1.1-31.5
Sec. 4.
A county shall import data provided by the department
				  according to the file format requirements provided in the property tax
				  input-output file format requirements found in 50 IAC 26-21 for the following
				  data set: County budget order.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 8 - Data and File Format Requirements › Section 8-5 - Deadline for annual data submissions to the department and the legislative services agency

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-4-25; IC 6-1.1-31.5; IC 36-2-9-20
Sec. 5.
A county shall transmit the following:
(1) Property tax assessment, tax, and billing
				data, with the exception of sales disclosure data, to the department and the
				legislative services agency according to the requirements set forth in IC
				6-1.1-4-25 and IC 36-2-9-20.
(2)
				Verified and validated sales disclosure data to the department according to the
				requirements set forth in
				50 IAC
				27-9-1.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 8 - Data and File Format Requirements › Section 8-6 - Annual data transmission file format requirements

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.
A county shall transmit property tax assessment, tax, and
				  billing data to the department in the format prescribed by the property tax
				  file format requirements found in
				  50
				  IAC 26-20 and when applicable in the format prescribed
				  by the department for upload to the Indiana gateway for government units
				  portal.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 8 - Data and File Format Requirements › Section 8-7 - Data transmission instructions

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.
(a)
				Instructions for annual data transmission provided within the property tax file
				format requirements found in 50 IAC 26-20 shall be met during data transmission
				by a county.
(b) Instructions for
				input-output file transmission provided within the property tax input-output
				file format requirements found in 50 IAC 26-21 shall be met during data
				transmission by a county.
(c)
				Instructions for data transmission provided along with the file format
				requirements prescribed by the department for upload to the Indiana gateway for
				government units portal shall be met during data transmission by 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 9 - General Reporting Requirements › Section 9-1 - Histories and transaction logs

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.
(a) The
				database system shall be able to generate a historical transaction log for
				managerial and audit purposes. Reports using history data must do the
				following:
(1) Include the following:
(A) The username or user
				identification.
(B) The date and
				time.
(C) Terminal
				identification.
(D) Transaction
				type.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 10 - Assessment Reporting Requirements › Section 10-1 - User-defined reports for assessment

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.
(a) The
				reporting system shall provide a facility for user-defined reports that
				provides the following capabilities:
(1)
				Screen prints.
(2) Selection of any
				group of the following:
(A) Database fields
				within a year or across multiple years for inclusion in a report.
(B) Records for inclusion in a
				report.
(3) Creation by
				the user of report fields computed from database fields or other computed
				fields.
(4) User-specified summary
				statistics for all report fields, overall and by group.
(5) Printing in any user-specified
				order.
(6) Grouping on any
				user-specified criterion.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 10 - Assessment Reporting Requirements › Section 10-2 - Assessment forms and reports

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 reporting system shall make available on demand
				  management reports to county assessors or designees within the offices that
				  provide the following information:
(1)
				The total assessed value under appeal by the following:
(A) Taxing district.
(B) Township.
(C)
				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 10 - Assessment Reporting Requirements › Section 10-3 - Assessment forms and reports

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-3-15; IC 6-1.1-3-18; IC 6-1.1-4-22; IC
				  6-1.1-7; IC 6-1.1-9-1; IC 6-1.1-15-4
Sec. 3.
The assessment system shall maintain data necessary to
				  generate the following reports:
(1) A
				notice of assessment required by IC 6-1.1-4-22.
(2) A notice of assessment required by IC
				6-1.1-3-15 or IC 6-1.1-9-1.
(3) A
				notice of assessment for annually assessed mobile homes required by IC
				6-1.1-7.
(4) A notice of final
				determination of assessment as required by IC 6-1.1-15-4.
(5) A notice of change of assessment for oil
				and gas assessments required by IC 6-1.1-3-18.
(6) A property record card required by the
				Real Property Assessment Guidelines established under
				50 IAC
				2.4-1-2. If photo or video imaging is provided, it
				must be possible for an operator to print any photographic images associated
				with the current record.
(7) Any
				other form or report required by the department. Reasonable facsimiles of the
				above forms may be generated if they contain all information required on the
				department's forms and have been approved 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 11 - Tax and Billing Reporting Requirements › Section 11-1 - User-defined reports for tax and billing

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.
(a) The
				reporting system shall provide a facility for user-defined reports that
				provides the following capabilities:
(1)
				Screen prints.
(2) Selection of any
				group of the following:
(A) Database fields
				within a year or across multiple years for inclusion in a report.
(B) Records for inclusion in a
				report.
(3) Creation by
				the user of report fields computed from database fields or other computed
				fields.
(4) User-specified summary
				statistics for all report fields, overall and by group.
(5) Printing in any user-specified
				order.
(6) Grouping on any
				user-specified criterion.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 11 - Tax and Billing Reporting Requirements › Section 11-2 - Tax and billing management reports

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.
(a) The
				reporting system shall make available on demand management reports to county
				auditors and county treasurers or designees within the offices that provide the
				following information:
(1) The amount of
				property tax remaining to collect in current cycle, how much was billed, and
				how much has been paid.
(2) Lists
				of the following:
(A) Taxpayers in bankruptcy
				by parcel or tax identification number.
(B) Properties pending tax of sheriff sale
				including total or summary information.
(3) Total assessed value under appeal by
				taxing district, township, and county.
(4) Total number of corrections of error
				processed and resulting change in assessed value by type of error within a
				taxing district with totals for taxing district and county.
(5) Lists of the following:
(A) Adjustments made to the assessed value
				through exemption or deduction with ability to run by parcel or in summary
				showing grand totals by deduction or exemption type and totals by deduction or
				exemption type within the taxing district and county.
(B) User-specified data fields for adjacent
				parcels owned by the same taxpayer.
(6) Billing detail comparison among years or
				billing cycles specified by the user.
(7) A list of all records on which a refund
				is due.
(8) A list of all taxpayers
				who are requesting electronic notification of their tax statements.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 11 - Tax and Billing Reporting Requirements › Section 11-3 - Tax and billing forms and reports

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-22-9; IC 6-1.1-31.5
Sec. 3.
(a) The
				reporting system shall be able to print and generate the following reports in
				an electronic format:
(1) For one (1) or two
				(2) installments as required by IC 6-1.1-22-9 or as authorized by the
				department, generate one (1) statement of taxes and assessments per each of the
				following:
(A) Record of the tax
				duplicate.
(B) Real or personal
				property in a tax increment revenues allocation area.
(C) Ad hoc output by county
				officials.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 12 - Internal Control and Accounting Standards for Property Tax Management Systems › Section 12-1 - Data integrity

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
1. The property tax management system must
				have features to ensure data integrity, including the following:
(1) Field or record locking to prevent
				simultaneous updates while permitting read-only access.
(2) On transaction records, the following:
(A) The date of the transaction.
(B) The user identification of the operator
				who entered the transaction.
(3) Not allowing a duplicate of a key that
				uniquely identifies a record in a file.
(4) Validity checks for data, such as not
				allowing an alphabetic character to be stored in an all-numeric field,
				immediately following entry of the data into the system.
(5) Checks for:
(A) data that are out-of-range or
				unreasonable, such as a:
(i) transaction date
				of August 13, 2997; or
(ii)
				negative net assessed value;
(B) logically impossible combinations of
				values across fields;
(C) data that
				fall outside of a range, or above a threshold, specified by the local computer
				system administrator;
(D) null or
				empty data fields that will result in noncompliance with the property tax file
				format requirements found in 50 IAC 26-20; and
(E) data that is inconsistent with data entry
				fields specified by code lists published in the Property Tax Management System
				Code List Manual;
immediately following entry of the data into the
				  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 12 - Internal Control and Accounting Standards for Property Tax Management Systems › Section 12-2 - Password and login requirements

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 property tax management system must include a security
				  feature whereby individual users can be assigned a username or user
				  identification, with a corresponding password, each of which must be input by
				  the user in order to log onto the system. The security feature must meet the
				  following requirements:
(1) Users must
				be prompted to change their passwords in accordance with standards set by the
				state board of accounts.
(2)
				Passwords must be as follows:
(A) Contain a
				minimum of eight (8) characters.
(B) Combine at least three (3) of the
				following four (4) types of characters:
(i)
				Alpha.
(ii) Numeric.
(iii) Special.
(iv) Uppercase and lowercase.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 12 - Internal Control and Accounting Standards for Property Tax Management Systems › Section 12-3 - Data backups

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.
To preserve ongoing work in the event of equipment failure or
				  other catastrophe, the property tax management system:
(1) shall backup records daily; and
(2) must backup records by:
(A) electronically mirroring and storing data
				in a secondary location; or
(B)
				transferring records to removable media that can be taken to a secondary
				location.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 12 - Internal Control and Accounting Standards for Property Tax Management Systems › Section 12-4 - System and data security

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.
The property tax management system must log activities of all
				  system administrators.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 13 - Internal Control and Accounting Standards for Assessment Systems › Section 13-1 - Capture and maintenance of data on assessment record addition, update, and deletion

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.
(a) The
				assessment system shall capture the following:
(1) A date and time stamp showing the date
				and time each record was created.
(2) A username or user identification stamp
				showing the operator who created the record.
(3) A date and time stamp on each record
				showing the date and time of each update.
(4) A username or user identification stamp
				showing the operator who performed each update.
(5) A date and time stamp on each record
				showing the date and time a record was deleted.
(6) A username or user identification stamp
				showing the operator who deleted a record.
(7) A reason code for each change to an
				assessment from Code List 5 - Reason for Change Codes of the property tax file
				format requirements found in the Property Tax Management System Code List
				Manual.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 13 - Internal Control and Accounting Standards for Assessment Systems › Section 13-2 - Data integrity

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 assessment system must have features to ensure data
				  integrity, including the following:
(1) The inability to add, modify, or remove
				certified assessment data in the current tax year following certification of
				assessed values to the county auditor.
(2) Any corrections needed to a parcel's
				assessment data for appeals, corrections of error, or other allowable changes
				in a current tax year may be entered into the system but must not overwrite the
				certified assessment data for that parcel. A separate posting of the
				corrections shall be created. Both the certified assessment data and the
				updated assessment data shall be available for review in the system.
(3) The system must not allow the change of
				records from years before current tax year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 13 - Internal Control and Accounting Standards for Assessment Systems › Section 13-3 - Changes to parcel numbers

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.
Where parcel numbers have changed, all parcel records must
				  include the old parcel number.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 13 - Internal Control and Accounting Standards for Assessment Systems › Section 13-4 - System and data security

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.
(a) The
				assessment system shall include a security system to ensure computer system and
				data security. The security system must provide for the following:
(1) Adequate access controls to the system as
				a whole.
(2) Appropriate levels of
				control for access to database functions.
It must be possible for a local computer system administrator
				  to define users and assign them rights to the system. Rights must be
				  user-specific and not device-specific.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 13 - Internal Control and Accounting Standards for Assessment Systems › Section 13-5 - Assessment system indicators

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.5-3.5
Affected: IC 6-1.1-12; IC
				  6-1.1-21.2-3;
				  IC 6-1.1-31.5; IC 36-1-8.5
Sec. 5.
The assessment system shall indicate records that meet any
				  of the following criteria:
(1)
				Property located in an allocation area as defined in IC
				6-1.1-21.2-3.
(2) Parcels for which a standard deduction
				for homestead could be claimed under IC 6-1.1-12.
(3) An individual associated with the
				property is requesting anonymity from public records disclosure pursuant to IC
				36-1-8.5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 13 - Internal Control and Accounting Standards for Assessment Systems › Section 13-6 - Data archiving requirements

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.
The assessment system shall automatically archive records
				  immediately following certification of gross assessed values 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 14 - Internal Control and Accounting Standards for Tax and Billing Systems › Section 14-1 - Capture and maintenance of data on tax and billing record

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.
(a) The tax
				and billing system shall capture the following:
(1) A date and time stamp showing the date
				and time each record was created.
(2) A username or user identification stamp
				showing the operator who created the record.
(3) A date and time stamp on each record
				showing the date and time of each update.
(4) A username or user identification stamp
				showing the operator who performed each update.
(5) A date and time stamp on each record
				showing the date and time a record was deleted.
(6) A username or user identification stamp
				showing the operator who deleted a record.
(7) A reason code for each change resulting
				in a change to taxes charged from Code List 5 - Reason for Change Codes of the
				property tax file format requirements found in the Property Tax Management
				System Code List Manual.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 14 - Internal Control and Accounting Standards for Tax and Billing Systems › Section 14-2 - Data integrity

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 tax and billing system must have features to ensure data
				  integrity, including the following:
(1) The inability to add, modify, or remove
				certified gross assessed value received from the assessment system in the
				current tax year.
(2) The inability
				to add, modify, or remove certified net assessed value data in the current tax
				year following certification of net assessed values.
(3) Any modifications needed to a parcel's
				net assessed value for appeals, corrections of error, appropriate filing of
				deduction applications, or other allowable changes in a current tax year may be
				entered into the system, but must not overwrite the certified gross assessed
				value data or the certified net assessed value data for that parcel. A separate
				posting of the modifications shall be created. The certified gross assessed
				value data, the certified net assessed value data, the modified gross assessed
				value data, and the modified net assessed value data shall be available for
				review in the system.
(4) The
				inability to add, modify, or remove tax data after calculation of tax liability
				in the current tax year unless through one (1) of the following:
(A) A correction of error by the county
				auditor.
(B) An assessment
				adjustment for the purpose of omitted or undervalued property by the county
				auditor.
(C) An adjudication by an
				administrative agency or court.
(D)
				A legislative change that retroactively affects the calculation of
				taxes.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 14 - Internal Control and Accounting Standards for Tax and Billing Systems › Section 14-3 - System and data security

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.
(a) The tax
				and billing system shall include a security system to ensure computer system
				and data security. The security system must provide for the following:
(1) Adequate access controls to the system as
				a whole.
(2) Appropriate levels of
				control for access to database functions.
It must be possible for a local computer system administrator
				  to define users and assign them rights to the system that correspond to
				  employee job responsibilities and functions and that are not in violation with
				  segregation of duties. Rights must be user-specific and not be
				  device-specific.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 14 - Internal Control and Accounting Standards for Tax and Billing Systems › Section 14-4 - Notices to operator

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 36-1-8.5
Sec. 4.
The tax and billing system shall flag records that meet any
				  of the following criteria:
(1)
				Bankruptcy.
(2) Under
				appeal.
(3) Tax sale.
(4) History of payment by check despite
				insufficient funds.
(5) Overpayment
				of taxes.
(6) Demand
				notice.
(7) Sheriff sale.
(8) Escrow companies.
(9) Public employees.
(10) Taxpayer requesting electronic
				notification and receipt of the taxpayer's tax statement.
(11) An individual associated with the
				property is requesting anonymity from public records disclosure pursuant to IC
				36-1-8.5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 14 - Internal Control and Accounting Standards for Tax and Billing Systems › Section 14-5 - Data archiving requirements

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. 5.
The tax and billing system shall automatically archive
				  records after the following:
(1)
				Certification of net assessed values to the department.
(2) Billing and abstract of taxes to the
				auditor of state.
(3) Each
				settlement period.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-1 - Electronic integration requirement

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.
(a) The
				property tax management system must do the following:
(1) Perform all subsequent integration
				standards of this rule electronically.
(2) Not rely upon manual rekeying of data
				into external subsystems.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-2 - Addition, modification, or deletion of parcel address

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 property tax management system must do the following:
(1) Allow authorized county personnel
				the ability to add, modify, and delete if applicable the following:
(A) A real property parcel address.
(B) A personal property address.
(C) An annually assessed mobile home
				address.
(D) An oil interest
				property address.
(E) A gas
				interest property address.
(F) A
				railroad property address.
(G) A
				utility property address.
Such changes shall impact only the appropriate assessment and
				  tax years.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-3 - Addition, modification, or deletion of owner data

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.
The property tax management system must do the following:
(1) Allow authorized county personnel
				the ability to add, modify, and delete if applicable the following:
(A) A real property owner's name and
				address.
(B) A personal property
				owner's name and address.
(C) An
				annually assessed mobile home owner's name and address.
(D) An oil interest owner's name and
				address.
(E) A gas interest owner's
				name and address.
(F) A railroad
				owner's name and address.
(G) A
				utility owner's name and address.
Such changes shall impact only the appropriate assessment and
				  tax years.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-4 - Addition, modification, or deletion of billing data

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.
The property tax management system must do the following:
(1) Allow authorized county personnel
				the ability to add, modify, and delete if applicable the following:
(A) A real property taxpayer's name and
				billing address.
(B) A personal
				property taxpayer's name and billing address.
(C) An annually assessed mobile home
				taxpayer's name and billing address.
(D) An oil taxpayer's name and billing
				address.
(E) A gas taxpayer's name
				and billing address.
(F) A railroad
				taxpayer's name and address.
(G) A
				utility taxpayer's name and address.
Such changes shall impact only the appropriate assessment and
				  tax years.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-5 - Annual certification of real property and personal property gross assessed values to county auditor

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-12-37; IC 6-1.1-20.6; IC 6-1.1-31.5
Sec. 5.
(a) The
				property tax management system must perform an annual update of the following:
(1) Real property and personal property gross
				assessed values for each property, accessible by authorized county auditor and
				treasurer office personnel, after recalculation by the county assessor for the
				current assessment year.
(2)
				Classification of real property and personal property by authorized assessing
				officials for access by county auditor and treasurer office
				personnel.
(3) The amount of real
				property and personal property gross assessed value of all property within the
				county.
(4) The amount of real
				property gross assessed value eligible to receive a standard deduction for
				homestead under IC 6-1.1-12-37 for each real property parcel. The property tax
				management system must also update the separations of the gross assessed value
				eligible by the gross assessed value of each of the following:
(A) Land eligible for the one percent (1%)
				tax cap under the definition in IC 6-1.1-12-37.
(B) Improvements eligible for the one percent
				(1%) tax cap under the definition in IC 6-1.1-12-37.
(C) Land eligible for the two percent (2%)
				tax cap under the definitions in IC 6-1.1-20.6-0.5, IC 6-1.1-20.6-2.3, and IC
				6-1.1-20.6-4.
(D) Improvements
				eligible for the two percent (2%) tax cap under the definitions in IC
				6-1.1-20.6-0.5, IC 6-1.1-20.6-2.3, and IC 6-1.1-20.6-4.
(E) Land eligible for the three percent (3%)
				tax cap under the definition in IC 6-1.1-20.6-2.Sec. 5.
(F) Improvements and personal property
				eligible for the three percent (3%) tax cap under the definition in IC
				6-1.1-20.6-2.Sec. 5.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-6 - Annually assessed mobile homes

Current through July 10, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-12-37; IC 6-1.1-31.5
Sec. 6.
The property tax management system must do the
				  following:
(1) Perform an annual update
				of individual annually assessed mobile home gross assessed values, accessible
				by authorized county auditor and treasurer office personnel, after
				recalculation by the county assessor for the current assessment year.
(2) Not allow subsequent electronic update of
				individual annually assessed mobile home certified assessed values by the
				county assessor for the current tax year.
(3) Perform an annual update of the amount of
				gross assessed value eligible to receive a standard deduction for homestead
				under IC 6-1.1-12-37 for each annually assessed mobile home. The property tax
				management system must also update the separations of the gross assessed value
				eligible by the gross assessed value of each of the following:
(A) Improvement eligible for the standard
				deduction for homestead under IC 6-1.1-12-37.
(B) Improvements ineligible for the standard
				deduction for homestead under IC 6-1.1-12-37.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-7 - Oil and gas assessments

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.
The property tax management system must do the following:
(1) Perform an annual update of
				individual oil and gas assessed values accessible by authorized county auditor
				and treasurer office personnel after recalculation by the county assessor for
				the current assessment year.
(2)
				Not allow subsequent electronic update of individual oil and gas certified
				assessed values by the county assessor for the current tax year.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-8 - Modification of gross assessed value as a result of final appeal determination, correction of error, omitted or undervalued property, or legislative changes

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.5-3.5
Affected: IC
				  6-1.1-15-10;
				  IC 6-1.1-31.5
Sec. 8.
The property tax management system must do the
				  following:
(1) Allow update of the
				real or personal property gross assessed value by authorized county officials
				for the current or subsequent assessment years and the current tax year after
				any of the following:
(A) Final appeal
				determination.
(B) Correction of
				error.
(C) Omitted or undervalued
				property.
(D) Legislative changes
				that retroactively affect the calculation of taxes.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-9 - Creation of new parcel or property records by the assessor

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.
The property tax management system must provide authorized
				  auditor and treasurer personnel immediate access to new real or personal
				  property records created by the county assessor.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-10 - Inactivation of parcel or property records by the assessor

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.
The property tax management system must notify authorized
				  auditor and treasurer personnel immediately upon an assessing official's
				  inactivation of real or personal property records.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 15 - County Office Integration Standards › Section 15-11 - Sales disclosure data

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.
The property tax management system must perform an annual
				  update of sales disclosure data for incorporation of current sales data into
				  any valuation method, calculation of neighborhood factors, or sales ratio
				  studies by the 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 16 - External Agency Integration Standards › Section 16-1 - Budget order file

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.
Tax and billing systems must be able to import the department
				  issued county budget order according to the electronic file format prescribed
				  by 50 IAC 26-8-4.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 16 - External Agency Integration Standards › Section 16-2 - State assessed distributable property files

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.
Tax and billing systems must be able to import department
				  issued data related to state assessed distributable properties according to the
				  electronic file format prescribed by 50 IAC 26-8-4.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 17 - Vendor Eligibility › Section 17-1 - Vendor eligibility

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.
(a) For
				purposes of this section, "quantity purchase agreement" or "QPA" refers to a
				legal agreement between the state and a vendor whereby the state or one (1) of
				its political subdivisions may purchase particular goods or services, or both,
				from the vendor at a specified rate.
(b) Assessment software vendors and tax and
				billing software vendors must do the following:
(1) Demonstrate that their products can:
(A) successfully meet the requirements of
				this article; and
(B) be included
				as part of a certified property tax management system:
(i) before entering into any contract or
				sales agreement with a county; and
(ii) each time that major changes are
				made.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 17 - Vendor Eligibility › Section 17-2 - Computer services providers

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.
Computer services providers must:
(1) possess a detailed knowledge of all
				computer hardware and computer software that comprise the computer system of
				the county, as it is certified;
(2)
				have a thorough understanding of the requirements of this article;
				and
(3) not perform any service
				activity for the county that alters the computer system such that the computer
				system, subsequent to the service activity, would no longer be in compliance
				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 17 - Vendor Eligibility › Section 17-3 - Computer hardware providers

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.
Computer hardware providers must provide an industry standard
				  warranty.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM › Rule 18 - Certification › Section 18-1 - General certification provisions

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1;
				  IC
				  6-1.1-31.5-3.5
Affected: IC 6-1.1-4; IC 6-1.1-31.5
Sec. 1.
(a) Except
				as provided in subsection (b), a county may not use, purchase, contract for the
				purchase of, or otherwise acquire:
(1)
				computer software; or
(2) computer
				services;
unless the computer system to be used and any software or
				  services are certified by the department or its designee under 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 18 - Certification › Section 18-2 - Phase I software certification

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.
(a) As used
				in this section, "phase I testing" refers to the testing of the stand-alone
				functionality of the individual components of a property tax management system
				for certification under this article.
(b) Assessment and tax and billing software
				subject to certification under section 1 of this rule must initially be tested
				and certified under this section. The software will be tested by the department
				or its designee on a stand-alone PC, or a larger system if no PC version is
				available, on which the software has been installed. A vendor or data
				processing department shall schedule a testing date with the department at
				least thirty (30) days before submitting its assessment software or tax and
				billing software for test. The department reserves the right to proactively
				coordinate testing dates per the department prescribed time frame allotted for
				initial phase I testing and reserves the right to conduct the testing session
				either in person or via a virtual environment (e.g., webinar). The test shall
				include, but will not be limited to, a demonstration of the following:
(1) The software's internal control
				mechanisms and accounting standards required under this article.
(2) The software's ability to:
(A) perform calculations required under this
				article;
(B) export all state
				specified data in the format required under this article;
(C) generate and produce required forms and
				both standard and user-defined reports; and
(D) allow for record searching and retrieval;
				as applicable to fulfill its function within an overall property tax management
				system.