Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC26. COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM |
Rule 50IAC26-20. Property Tax File Format Requirements for 2011-Pay-2012 Data and Forward |
Section 50IAC26-20-4. Real property assessment data
-
(a) HEADER RECORD (the first record in each file):
(1) The HEADER RECORD must be placed as the first record in each real property assessment file including the PARCEL, LAND, IMPROVE, DWELLING, BUILDING, BLDDETL, APPEAL, SALEDISC, SALECONTAC, and SALEPARCEL files.
(2) The format of the HEADER RECORD must be consistent with the following data format:
Column
Start
End
Length
Type
Comments/Format
Filename
1
10
10
A
Name of data file (e.g., PARCEL or IMPROVE).
County Number
11
12
2
A
State designated county ID (e.g., 23). See code list 59.
County Description
13
32
20
A
State designated county name (e.g., LAKE). See code list 59.
File Format ID
33
37
5
A
Constant value of 2010A. This communicates the version of the structure used to create the data.
County Contact Name
38
77
40
A
Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith).
County Contact Phone
78
95
18
A
Complete telephone number of individual at the county who can answer questions specific to this data extract – format required is ###-###-#### ##### (e.g., 219-555-5555 44444).
File create date
96
105
10
D
Date the file was created – format required is mm/dd/yyyy format (e.g., 10/01/2010).
File create time
106
109
4
A
Time the file was created – format required is #### in military time (e.g., 1400).
Assessment Year
110
113
4
A
The assessment year specific to the data submission – format required is yyyy (e.g., 2009).
Pay Year
114
117
4
A
The tax payment year specific to the data submission – format required is yyyy (e.g., 2010).
Software Vendor Name
118
177
60
A
Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith).
Software Vendor Company
178
237
60
A
Full name of the vendor company preparing the data extract.
Software Package Name and Version
238
287
50
A
Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5).
Software Vendor Phone Number
288
305
18
A
Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract – format required is ###-###-#### ##### (e.g., 317-555-5555 44444).
Software Vendor Email
306
353
48
A
E-mail of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com).
Location Cost Multiplier
354
358
5
N
Format 1.4 (e.g., 12345; Implied: 1.2345).
Transmission Description
359
458
100
A
Description of transmission. Comment field, free text.
(b) REAL PROPERTY PARCEL DATA FILE (one (1) record per parcel) - Filename = PARCEL:
(1) The PARCEL file contains a record for each real property in the county. As required by IC 6-1.1-11-9, the county assessor is required to maintain an electronic data file of the information contained on the real property for each township in the county.
(2) The PARCEL file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated LAND, IMPROVE, DWELLING, BUILDING, BLDDETL, and APPEAL files.
(3) All records for real property required to be assessed under IC 6-1.1-11-9 must be included in the real property assessment data files submitted to the department and the legislative services agency and also must appear in the auditor's tax billing data submission.
(4) Primary Key for the PARCEL file:
(A) Parcel Number. The Parcel Number field must be unique within this file. In compliance with 50 IAC 26-8-1, no duplicate Parcel Numbers are allowed.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1, and match the associated records in TAXDATA Data File(s). Parcel number must be unique within the county.
Local Assessor Parcel Number
26
50
25
A
Unique number designated by the county assessor for each record in the computer assisted mass appraisal system. May be system generated.
State-Assigned Township Number
51
54
4
N
The state-assigned township number as designated on the county budget order. See code list 61.
Local Tax District Number
55
57
3
A
Locally-assigned tax district number.
State-Assigned District Number
58
60
3
N
The state-assigned tax district number as designated on the county budget order. See code list 60.
Section and Plat
61
68
8
A
Routing Number
69
93
25
A
Property Street Address
94
153
60
A
Complete street address for property. If no address has been assigned to a vacant lot, identify the full possible address range of the vacant lot.
Property Address City
154
183
30
A
City for property.
Property Address Zip Code
184
193
10
A
Postal code for property. Format xxxxx-xxxx.
Property Class Code
194
196
3
A
Valid property class code assigned to the property based on code list 1.
Neighborhood Identifier
197
208
12
A
Identification of neighborhood to which this property has been assigned. The neighborhood identifier is assigned by local government.
Neighborhood Factor
209
213
5
N
The neighborhood factor based on the neighborhood identifier. Format 3.2 (e.g., 08950; Implied: 089.50).
Annual Adjustment Factor - Land
214
218
5
N
Annual adjustment factor applied to the land records of the property. Format 3.2 (e.g., 08950; Implied: 089.50).
Annual Adjustment Factor - Improvements
219
223
5
N
Annual adjustment factor applied to the improvement records of the property. Format 3.2 (e.g., 08950; Implied: 089.50).
Owner Name
224
303
80
A
Full name for owner of record.
Owner Street Address or P.O. Box
304
363
60
A
Street address or P.O. box for owner of record.
Owner Address City
364
393
30
A
City for owner of record.
Owner Address State or Province or Territory
394
423
30
A
State, province, or territory for owner of record. If state, should be two character post office designation.
Owner Address Postal Code
424
433
10
A
Postal code for owner of record. Primary format xxxxx-xxxx.
Owner Country
434
436
3
A
Country for owner of record. See code list 62.
Date Transferred to Current Owner
437
446
10
D
Date the property was transferred to the current owner, format mm/dd/yyyy.
Level (Y/N)
447
447
1
A
Is the property level?
High (Y/N)
448
448
1
A
Is the property on high ground?
Low (Y/N)
449
449
1
A
Is the property on low ground?
Rolling (Y/N)
450
450
1
A
Does the property have rolling hills?
Swampy (Y/N)
451
451
1
A
Is the property swampy?
Water (Y/N)
452
452
1
A
Is the property connected to municipal water?
Sewer (Y/N)
453
453
1
A
Is the property connected to municipal sewer?
Gas (Y/N)
454
454
1
A
Is the property connected to local gas service?
Electricity (Y/N)
455
455
1
A
Is the property connected to local electric service?
Street or Road Code
456
456
1
A
Identify the street or road code. Refer to code list 2.
Sidewalk (Y/N)
457
457
1
A
Is there a municipal sidewalk on the property?
Alley (Y/N)
458
458
1
A
Does the property abut an alley?
Neighborhood Type
459
459
1
A
Identify the neighborhood type code. Refer to code list 3.
Waterfront Property Type
460
462
3
A
Identify the waterfront property type. Refer to code list 66.
Zoning
463
467
5
A
Identify the zoning code assigned to the property. The zoning code is assigned by local government.
Flood Hazard (Y/N)
468
468
1
A
Is the property in a flood zone?
AV - Total Land
469
480
12
N
Sum of the current assessed value of the land records from the LAND file for a property, plus the Land AV Adjustment amount.
AV - Total Improvements
481
492
12
N
Sum of the total current assessed value of the improvements from the IMPROVE file for a property, plus the Improvements AV Adjustment amount.
AV - Total Land and Improvements
493
504
12
N
Sum of total current assessed value of the land and total current assessed value of improvements for a property.
Land AV Adjustment
505
516
12
N
Amount of adjustment (+ or -) applied to land AV from the LAND file to arrive at AV – Total Land.
Improvement AV Adjustment
517
528
12
N
Amount of adjustment (+ or -) applied to improvement AV from the IMPROVE file to arrive at AV – Total Improvements.
Farmland AV Adjustment
529
540
12
N
Amount of adjustment (+ or -) applied to farmland AV from the LAND file to arrive at AV – Farmland.
AV – Land Eligible for 1% Circuit Breaker Cap
541
552
12
N
Portion of AV – Total Land that is eligible for the 1% circuit breaker cap. AV of homestead eligible land value for all residential properties that would be eligible for the standard deduction, if applied for.
AV – Improvements Eligible for 1% Circuit Breaker Cap
553
564
12
N
Portion of AV – Total Improvements that is eligible for the 1% circuit breaker cap. AV of homestead eligible improvement value for all residential properties that would be eligible for the standard deduction, if applied for.
AV – Non-Homestead Residential Land Subject to 2% Circuit Breaker Cap
565
576
12
N
Portion of AV - Total Land that is attributable to non-homestead residential land and is subject to the 2% circuit breaker cap.
AV - Non-Homestead Residential Improvements Subject to 2% Circuit Breaker Cap
577
588
12
N
Portion of AV - Total Improvements that is attributable to non-homestead residential improvements and is subject to the 2% circuit breaker cap.
AV – Commercial Apartment Land Subject to 2% Circuit Breaker Cap
589
600
12
N
Portion of AV - Total Land that is attributable to apartment land and is subject to the 2% circuit breaker cap.
AV - Commercial Apartment Improvements Subject to 2% Circuit Breaker Cap
601
612
12
N
Portion of AV - Total Improvements that is attributable to apartment improvements and is subject to the 2% circuit breaker cap.
AV - Long Term Care Facility Land Subject to 2% Circuit Breaker Cap
613
624
12
N
Portion of AV - Total Land that is attributable to Long Term Care Facility land and is subject to the 2% circuit breaker cap.
AV - Long Term Care Facility Improvements Subject to 2% Circuit Breaker Cap
625
636
12
N
Portion of AV - Total Improvements that is attributable to Long Term Care Facility improvements and is subject to the 2% circuit breaker cap.
AV - Farmland Subject to 2% Circuit Breaker Cap
637
648
12
N
Portion of AV - Total Land that is attributable to farmland and is subject to the 2% circuit breaker cap.
AV - Mobile Home Land Subject to 2% Circuit Breaker Cap
649
660
12
N
Portion of AV - Total Land that is attributable to mobile home land and is subject to the 2% circuit breaker cap.
AV – Land Subject to 3% Circuit Breaker Cap
661
672
12
N
Portion of AV – Total Land that is subject to the 3% circuit breaker cap.
AV – Improvements Subject to 3% Circuit Breaker Cap
673
684
12
N
Portion of AV – Total Improvements that is subject to the 3% circuit breaker cap.
AV - Classified Land
685
696
12
N
Total AV of classified land records from the Land file, refer to code list 6 (Land Type 02).
Legally Deeded Acreage
697
708
12
N
The sum of the legally deeded acreage from the Land file. Format 8.4 e.g., 000200001000; Implied: 00020000.1000.
Appraisal Date
709
718
10
D
The date the appraisal was finished. Format mm/dd/yyyy
Reason for Change Code
719
720
2
A
Refer to code list 5.
Prior AV - Total Land
721
732
12
N
This field should contain the assessed value at last tax lien date. The value prior to it being reassessed or trended.
Prior AV - Total Improvements
733
744
12
N
This field should contain the assessed value at last tax lien date. The value prior to it being reassessed.
Adjustment Factor Applied
745
749
5
N
A location cost multiplier. Not to be used as neighborhood adjustment factor. Format 3.2 e.g., 00125; Implied: 001.25 Field should contain a "bottom line" adjustment factor in the event of equalization if applicable.
Legal Description
750
1249
500
A
Legal description of property.
(c) LAND FILE (0, 1, or many records per parcel) - Filename = LAND:
(1) The LAND file contains land records related to real properties in the county.
(2) The LAND file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated PARCEL, IMPROVE, DWELLING, BUILDING, BLDDETL, and APPEAL files.
(3) Primary Key for the LAND file: The combination of the following fields must be unique within the LAND file:
(A) Parcel Number. Each Parcel Number value in the LAND table must match a valid Parcel Number in the PARCEL file.
(B) Land Instance Number. The Land Instance Number must be unique to a Parcel Number within the LAND file. No duplicate Land Instance Numbers are allowed for a given Parcel Number.
(C) Land/Lot Type Code.
(4) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the LAND table must match a valid Parcel Number in the PARCEL file.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1 and match the associated records in the PARCEL Data File(s). May be many to one relationship with the PARCEL file.
Land Instance Number
26
28
3
N
Numeric value used to distinguish among multiple land records for the same real property. Note: the combination of Parcel Number and Land Instance Number identifies a unique record within the county's LAND file.
Land/Lot Type Code
29
30
2
A
Identify the land/lot type code. Refer to code list 6.
Actual Frontage
31
38
8
N
Actual frontage of land in feet. Format 7.1 e.g., 00070005; Implied: 0007000.5.
Effective Frontage
39
46
8
N
Effective frontage of land in feet. Format 7.1 e.g., 00070005; Implied: 0007000.5.
Effective Depth
47
54
8
N
Effective depth of land in feet. Format 7.1 e.g., 00070005; Implied: 007000.5.
Depth Factor
55
57
3
N
Depth factor for consideration with this land record. Format 1.2 e.g., 100; Implied: 1.00.
Base Rate
58
69
12
N
Base rate for land data and computations for a particular soil type. Format 10.2 (e.g., 000001050050; Implied 0000010500.50).
Appraised Value with Influence Factor
70
81
12
N
Field should contain the final AV of the land record after influence factors have been applied.
Acreage
82
93
12
N
Legally deeded acreage of record. Format 8.4 (e.g., 012300555543; Implied: 01230055.5543).
Acreage Factor
94
96
3
N
Acreage factor for consideration with this land record. Format 1.2 e.g., 100; Implied: 1.00.
Square Feet
97
106
10
N
Area of land record in square feet.
Soil ID
107
111
5
A
Identification of soil ID as provided by the Natural Resources Conservation Service of the U.S. Dept. of Agriculture & Purdue. Soil IDs will vary by county.
Soil Productivity Factor
112
115
4
N
Identification of soil productivity factor as defined by the Natural Resources Conservation Service of the U.S. Dept. of Agriculture & Purdue. Soil productivity factors will vary by county. Format 2.2 e.g., 0155; Implied: 01.55.
Influence Factor Code 1
116
116
1
A
Identify the influence factor code. Refer to Code List 7.
Influence Factor 1
117
120
4
N
The influence factor as a percent of the total influence factor record. Format +/- (e.g., -050 or 0025).
Influence Factor Code 2
121
121
1
A
Identify the influence factor code. Refer to Code List 7.
Influence Factor 2
122
125
4
N
The influence factor as a percent of the total influence factor record. Format +/- (e.g., -050 or 0025).
Influence Factor Code 3
126
126
1
A
Identify the influence factor code. Refer to Code List 7.
Influence Factor 3
127
130
4
N
The influence factor as a percent of the total influence factor record. Format +/- (e.g., -050 or 0025).
(d) IMPROVEMENT FILE (0, 1, or many records per parcel) - Filename = IMPROVE:
(1) The IMPROVE file contains a record for each real property improvement.
(2) The IMPROVE file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated PARCEL, LAND, DWELLING, BUILDING, BLDDETL, and APPEAL files.
(3) Primary Key for the IMPROVE file: The combination of the following fields must be unique within the IMPROVE file:
(A) Parcel Number. Each Parcel Number value in the IMPROVE table must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. The Improvement Instance Number must be unique to a Parcel Number in the IMPROVE file. No duplicate Improvement Instance Numbers are allowed for a given Parcel Number.
(4) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the IMPROVE table must match a valid Parcel Number in the PARCEL file.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1 and match the associated records in the PARCEL File. May be many to one relationship with the PARCEL file.
Improvement Instance Number
26
28
3
N
Numeric value used to distinguish among multiple improvement records for the same real property. Note: the combination of Parcel Number and Improvement Instance Number identify a unique record within the county's IMPROVE file.
Dwelling or Building Number (if applicable)
29
44
16
A
The same values and formats as used in the Dwelling and/or Building files.
Improvement Type Code
45
52
8
A
Refer to code list 21A for residential and 21B and 32 for commercial.
Story Height or Height
53
57
5
N
Format 3.2 e.g., 00750; Implied: 007.50.
Construction Type Code
58
60
3
A
Identify construction type code. See to code list 18.
Year Constructed
61
64
4
N
Year improvement construction was finished. Format YYYY.
Year Remodeled
65
68
4
N
Year improvement remodel was finished. Format YYYY.
Effective Construction Year
69
72
4
N
Effective construction year for a record. Format YYYY.
Grade
73
77
5
A
Quality grade and design factor code. Refer to code list 17.
Condition Code
78
79
2
A
Condition code for improvement. Refer to code list 22.
Neighborhood Improvement Code
80
81
2
A
Neighborhood improvement code related to the "desirability rating". Refer to code list 23.
Improvement Size
82
89
8
N
Total of all building, dwelling, or improvement size provided in square feet. The size is already indicated or able to be derived at the dwelling/building level.
Replacement Cost
90
101
12
N
Identify the cost of replacing the improvement.
Appraised Value
102
113
12
N
Field should contain the final AV of the improvement following all assessment valuation.
Physical Depreciation %
114
116
3
N
The physical depreciation of the improvement, as a percent of total. Format (e.g., 100 or 055).
Obsolescence Depreciation %
117
119
3
N
The obsolescence depreciation of the improvement, as a percent of total. Format (e.g., 100 or 055).
Percent Complete
120
122
3
N
The percent complete of the improvement, as a percent of total. Format (e.g., 100 or 055).
(e) DWELLING FILE (0 or 1 record per improvement) - Filename = DWELLING:
(1) The DWELLING file contains a record for each residential dwelling real property improvement.
(2) The DWELLING file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated PARCEL, LAND, IMPROVE, BUILDING, BLDDETL, and APPEAL files.
(3) Primary Key for the DWELLING file: The combination of the following fields must be unique within the DWELLING file:
(A) Parcel Number. Each Parcel Number value must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(C) Dwelling Instance Number. The Dwelling Instance Number must be unique to a Parcel Number and Improvement Instance Number in the DWELLING file. No duplicate Dwelling Instance Numbers are allowed for a given Improvement Instance Number.
(4) Foreign Key to the IMPROVE file:
(A) Parcel Number. Each Parcel Number value must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(5) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the DWELLING table must match a valid Parcel Number in the PARCEL file.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1 and match the associated records in the PARCEL Data File. May be many to one relationship with the PARCEL file.
Improvement Instance Number
26
28
3
N
Numeric value used to distinguish among multiple improvement records for the same parcel.
Dwelling Instance Number
29
31
3
N
Numeric value used to distinguish among multiple dwelling records for the same parcel. Note: the combination of Parcel Number, the Improvement Instance Number, and the Dwelling Instance Number identifies a unique record within the county's DWELLING file.
Occupancy Code
32
32
1
A
The occupancy code. Refer to code list 8.
Story Configuration Code
33
33
1
A
The story configuration code. Refer to code list 9.
Story Height
34
36
3
N
The story height. Format 2.1 e.g., 075 (or 175); Implied: 07.5 (or 17.5).
Predominant Roofing Material Code
37
37
1
A
The predominant roofing material code. Refer to code list 13.
Heating System Code
38
38
1
A
The heating system code. Refer to code list 15.
Central Air Conditioning (Y/N)
39
39
1
A
Does the dwelling have central air conditioning?
Number of Finished Rooms
40
41
2
N
The number of finished rooms.
Attic Code
42
42
1
A
Identify the attic code. Refer to code list 10.
Attic Base Area
43
48
6
N
Area of the attic base area in square feet.
Attic Finished Living Area
49
54
6
N
Area of the finished living area of the attic provided in square feet.
Basement Code
55
55
1
A
The basement code. Refer to code list 11.
Basement Base Area
56
61
6
N
Area of the basement base area provided in square feet.
Basement Finished Living Area
62
67
6
N
Area of the finished living area of the basement provided in square feet.
Crawl Space Code
68
68
1
A
The crawl space code. Refer to code list 12.
Crawl Space Base Area
69
74
6
N
Area of the crawl space base area provided in square feet.
Floor(s) Total Base Area
75
80
6
N
Area of the total base area provided in square feet.
Floor(s) Total Finished Living Area
81
86
6
N
Area of the total finished living area provided in square feet.
Total Base Value
87
98
12
N
The total base value of the improvement.
Row Type Adjustment
99
103
5
N
The row type adjustment.
Unfinished Interior Value Adjustment
104
109
6
N
The unfinished interior value adjustment.
Extra Living Units Value Adjustment
110
119
10
N
The extra living units value adjustment.
Rec Room Value Adjustment
120
129
10
N
The recreation room value adjustment.
Loft Value Adjustment
130
139
10
N
The loft value adjustment.
Fireplace Value adjustment
140
149
10
N
The fireplace value adjustment.
No Heating Value Adjustment
150
155
6
N
The no heating value adjustment.
Air Conditioning Value Adjustment
156
165
10
N
The air conditioning value adjustment.
No Electrical Value Adjustment
166
175
10
N
The lack of electricity value adjustment.
Plumbing Value Adjustment
176
185
10
N
The plumbing value adjustment.
Garage Value Adjustment
186
195
10
N
The garage value adjustment.
Exterior Features Value Adjustment
196
205
10
N
The exterior features value adjustment.
Total Bedrooms
206
207
2
N
The total number of bedrooms.
Number of Family Rooms
208
208
1
N
The total number of family rooms.
Number of Dining Rooms
209
209
1
N
The total number of dining rooms.
Number of Full Baths
210
211
2
N
The total number of full baths.
Number of Half Baths
212
213
2
N
The total number of half baths.
Total Plumbing Fixtures
214
215
2
N
The total number of plumbing fixtures. If no plumbing, indicate 00.
Number of Masonry Fireplace Stacks
216
217
2
N
The total number of masonry fireplace stacks.
Number of Masonry Fireplace Openings
218
219
2
N
The total number of masonry fireplace openings.
Number of Steel Fireplace Stacks
220
221
2
N
The total number of steel fireplace stacks.
Number of Steel Fireplace Openings
222
223
2
N
The total number of fireplace openings.
Integral Garage (Y/N)
224
224
1
A
Does the dwelling have an integral garage?
Attached Garage (Y/N)
225
225
1
A
Does the dwelling have an attached garage?
Attached Carport (Y/N)
226
226
1
A
Does the dwelling have a carport?
Basement Garage (Y/N)
227
227
1
A
Does the dwelling have a basement garage?
Garage Capacity
228
229
2
N
The number of cars that can fit into the garage.
Garage Square Feet
230
234
5
N
The area of the garage provided in square feet.
(f) COMMERCIAL/INDUSTRIAL BUILDING FILE (0 or 1 record per improvement) - Filename = BUILDING:
(1) The BUILDING file contains a record for each commercial/industrial building real property improvement.
(2) The BUILDING file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated PARCEL, LAND, IMPROVE, DWELLING, BLDDETL, and APPEAL files.
(3) Primary Key for the BUILDING file: The combination of the following fields must be unique within the BUILDING file:
(A) Parcel Number. Each Parcel Number value in the BUILDING table must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(C) Building Instance Number. The Building Instance Number must be unique to a Parcel Number and Improvement Instance Number in the BUILDING file. No duplicate Building Instance Numbers are allowed for a given Improvement Instance Number.
(4) Foreign Key to the IMPROVE file:
(A) Parcel Number. Each Parcel Number value in the BUILDING table must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(5) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the BUILDING table must match a valid Parcel Number in the PARCEL file.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1 and match the associated records in the PARCEL Data File. May be many to one relationship with the PARCEL file.
Improvement Instance Number
26
28
3
N
Numeric value used to distinguish among multiple improvement records for the same real property.
Building Instance Number
29
31
3
N
Numeric value used to distinguish among multiple building records for the same real property. Note: the combination of Parcel Number, Improvement Instance Number, and the Building Instance Number identifies a unique record within the county's BUILDING file.
Building Number
32
47
16
A
Same value and format as entered in the respective improvement record.
Pricing Key Code
48
52
5
A
Predominant use code. Refer to code list 31 (e.g., GCM47).
Number of Floors
53
54
2
N
The number of floors in the building.
Total Square Foot Area
55
63
9
N
The total square area of the building provided in square feet.
Total Base Value
64
75
12
N
The total base value of the building.
Plumbing Fixtures Value
76
87
12
N
The plumbing fixture value for the building.
Special Features Value
88
99
12
N
The special features value for the building.
Exterior Features Value
100
111
12
N
The exterior features value for the building.
(g) BUILDING DETAIL FILE (1 or many records per building) - Filename = BLDDETL:
(1) The BLDDETL file contains a record for each commercial/industrial building detail real property improvement.
(2) The BLDDETL file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated PARCEL, LAND, IMPROVE, DWELLING, BUILDING, and APPEAL files.
(3) Primary Key for the BLDDETL file: The combination of the following fields must be unique within the BLDDETL file:
(A) Parcel Number. Each Parcel Number value in the BLDDETL table must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value in the BLDDETL table must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(C) Building Instance Number. Each Building Instance Number value in the BLDDETL table must match a valid corresponding Building Instance Number in the BUILDING file.
(D) Building Detail Instance Number. The Building Detail Instance Number must be unique to a Parcel Number and Improvement Instance Number and Building Instance Number in the BLDDETL file. No duplicate Building Detail Instance Numbers are allowed for a given Building Instance Number.
(4) Foreign Key to the BUILDING file:
(A) Parcel Number. Each Parcel Number value in the BUILDING table must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value in the BLDDETL table must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(C) Building Instance Number. Each Building Instance Number value in the BLDDETL table must match a valid corresponding Building Instance Number in the BUILDING file.
(5) Foreign Key to the IMPROVE file:
(A) Parcel Number. Each Parcel Number value in the BLDDETL table must match a valid Parcel Number in the PARCEL file.
(B) Improvement Instance Number. Each Improvement Instance Number value in the BLDDETL table must match a valid corresponding Improvement Instance Number in the IMPROVE file.
(6) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the BLDDETL table must match a valid Parcel Number in the PARCEL file.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1 and match the associated records in the PARCEL Data File. May be many to one relationship with the PARCEL file.
Improvement Instance Number
26
28
3
N
Numeric value used to distinguish among multiple improvement records for the same real property.
Building Instance Number
29
31
3
N
Numeric value used to distinguish among multiple building records for the same real property.
Building Detail Instance Number
32
34
3
N
Numeric value used to distinguish among multiple building detail records for the same real property. Note: the combination of Parcel Number, Improvement Instance Number, Building Instance Number, and the Building Detail Instance Number identifies a unique record within the county's BLDDETL file.
Building Number
35
50
16
A
Same value and format as entered in the respective improvement record.
Floor Number
51
53
3
N
Floor number for the record.
Section Letter or Number
54
56
3
A
Section number or letter for designated area for the record.
Pricing Key Code
57
61
5
A
Predominant use code. Refer to code list 31 (e.g., GCM47).
Commercial/Industrial Improvement Use Type Code
62
69
8
A
The commercial/industrial improvement use type code. Refer to code list 32.
Square Foot Area
70
75
6
N
Area of the building detail record provided in square feet.
Square Foot Rate
76
84
9
N
The square foot rate. Format 7.2 (e.g., 000002514; Implied 0000025.14).
Framing Type Code
85
85
1
N
The framing type code. Refer to code list 30.
Wall Type Code
86
86
1
N
The wall type code. Refer to code list 29.
Wall Height
87
88
2
N
Height of the wall.
Heating/AC Value Adjustment
89
92
4
N
Format 2.2 e.g., 1050; Implied: 10.50 Value adjustment per square feet.
Sprinkler Value Adjustment
93
96
4
N
Format 2.2 e.g., 1050; Implied: 10.50 Value adjustment per square feet.
Average Depth for Strip Retail
97
102
6
N
The average depth for a strip retail space provided in linear feet.
Individually Owned (Y/N)
103
103
1
A
Identification if the apartment or condo is individually owned.
Unit Size of Individually Owned Unit
104
109
6
N
If individually owned, the unit size in square feet.
Hotel/Motel Configuration Code
110
111
2
A
The hotel/motel configuration code. Refer to code list 33.
Number of Units
112
114
3
N
The number of units for apartments, condos, motels, or hotels.
Average Unit Size
115
120
6
N
The average area in square feet for apartments, condos, motels, or hotels.
(h) APPEALS TRACKING FILE (0, 1, or many records per parcel) - Filename = APPEAL:
(1) The APPEAL file contains one (1) record for each real property appeal. Each record must have a corresponding record in the PARCEL file, and the data contained in each APPEAL record contains data specific to the corresponding PARCEL record.
(2) The APPEAL file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated PARCEL, LAND, IMPROVE, DWELLING, BUILDING, and BLDDETL files.
(3) Primary Key for the APPEAL file: The combination of the following fields must be unique within the APPEAL file:
(A) Parcel Number. Each Parcel Number value in the APPEAL table must match a valid Parcel Number in the PARCEL file.
(B) Appeal Instance Number. The Appeal Detail Instance Number must be unique to a Parcel Number and Parcel Instance in the APPEAL file, No duplicate Appeal Instance Numbers are allowed for a given Parcel Number.
(4) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the APPEAL table must match a valid Parcel Number in the PARCEL file.
Column
Start
End
Length
Type
Comments/Format
Parcel Number
1
25
25
A
Parcel number must adhere to format as defined in 50 IAC 26-8-1 and match the associated records in the PARCEL Data File(s). May be many to one relationship with the PARCEL file.
Appeal Instance Number
26
28
3
N
Numeric value used to distinguish among multiple appeal records for the same parcel. Note: the combination of Parcel Number and the Appeal Instance Number identifies a unique record within the county's APPEAL file.
Reason for Change (Appeal Form Number)
29
31
3
A
Identify the form number used to submit an appeal.
Grounds for Appeal Code
32
32
1
N
Identify grounds for the appeal. Refer to code list 45.
Original Value
33
44
12
N
The original value of the property.
Revised Value
45
56
12
N
The revised value of the property.
Date of Revision
57
66
10
D
Date the revised value was applicable. Format mm/dd/yyyy.
Petitioner's Name
67
146
80
A
Complete name of appeal petitioner.
Petitioner's Address or P.O. Box
147
206
60
A
Full street address or P.O. box for petitioner.
Petitioner's Address City
207
236
30
A
City for petitioner.
Petitioner's Address State or Province or Territory
237
266
30
A
State/province/territory for petitioner.
Petitioner's Postal Code
267
276
10
A
U.S. postal code or country code for petitioner address. Primary format xxxxx-xxxx for U.S.
Petitioner's Country
277
279
3
A
Country for petitioner. See code list 62.
Date Appeal was Filed
280
289
10
D
Date the appeal was filed. Format mm/dd/yyyy.
Date the Board of Review Mailed the Determination to the Taxpayer
290
299
10
D
Date the PTABOA board mailed the final determination to the taxpayer. Format mm/dd/yyyy.
Adjustment to Assessment File (Y/N)
300
300
1
A
Identify if an adjustment was made to the associated PARCEL file(s) submitted to the department at the same time.
Appeal Done Before Bill (Y/N)
301
301
1
A
Identify if the appeal was processed before the bill was sent to the taxpayer.
(i) SALES DISCLOSURE SUBMISSION FILE (1 record per sales disclosure) - Filename = SALEDISC:
(1) The SALEDISC file contains one (1) record for each real property sales disclosure submitted to the county for processing. All sales records must be verified and validated for ratio study consideration prior to submission to the department. Each record combination of the SALEDISC, SALECONTAC and SALEPARCEL files must have a corresponding record in the PARCEL file.
(2) If a county utilizes the State Online Sales Disclosure Application to handle their sales disclosures, they do not need to submit the SALEDISC, SALECONTAC, or SALEPARCEL files as all this data is online and available to the department and legislative services agency. If a county utilizes another vendor to handle their sales disclosure data, they must submit the SALEDISC, SALECONTAC, and SALEPARCEL files together on a weekly basis to the department. The department will then integrate these data files into a central database and make the data available to the legislative services agency.
(3) In weekly data submissions, only those records that are new or have changed since the previous transmission are to be included.
(4) Primary Key for the SALEDISC file: The combination of the following fields must be unique within the SALEDISC file:
(A) SDF_ID. The SDF_ID field must be unique within this file.
(5) Foreign Key to the SALEPARCEL file:
(A) SDF_ID. Each SDF_ID value in the SALEDISC table must match a minimum of one (1) record in the SALEPARCEL file for the calendar year.
(6) Foreign Key to the SALECONTAC file:
(A) SDF_ID. Each SDF_ID value in the SALEDISC table must match a minimum of three (3) records (one (1) Seller, one (1) Buyer, and one (1) Preparer) in the SALECONTAC file for the calendar year.
Column
Start
End
Length
Type
Comments/Format
SDF_ID
1
16
16
A
Unique number for all SDF files logged into the system. Format = "C" + County Number + Sales Year + Unique SDF record ID (e.g., "C02-2008-0000001"). Foreign key to SALECONTACT and SALEPARCEL files.
County_ID
17
18
2
A
State county ID number. Left pad with zero as necessary.
County_Name
19
43
25
A
State designated county name.
B1_Valuable_Consider
44
44
1
A
Buyer is purchasing the property for valuable consideration (Y/N).
B2_Buyer_Adjacent
45
45
1
A
Buyer is an adjacent property owner (Y/N).
B3_Vacant_Land
46
46
1
A
Vacant land (Y/N).
B4_Trade
47
47
1
A
Exchange for other real property ("Trade") (Y/N).
B4_Trade_Assessor
48
48
1
A
Exchange for other real property ("Trade") as corrected by county assessor (Y/N).
B5_Seller_Points
49
49
1
A
Seller paid points (Y/N).
B6_Primary_Change
50
50
1
A
Change planned in the primary use of the property (Y/N).
B7_Relationship
51
51
1
A
Existence of family or business relationship between buyer and seller (Y/N).
B8_Land_Contract
52
52
1
A
Land contract (Y/N).
B8_Land_Contract_Term
53
56
4
N
Contract term (in years). Only populate if B8_Land_Contract = Y.
B8_Land_Contract_Date
57
66
10
D
Contract date. Only populate if B8_Land_Contract = Y.
B9_PersProp
67
67
1
A
Personal property included in transfer (Y/N).
B10_Physical_Change
68
68
1
A
Physical changes to property between March 1 and date of sale (Y/N).
B11_Partial_Interest
69
69
1
A
Partial interest (Y/N).
B12_Court_Order
70
70
1
A
Document for compulsory transactions as a result of foreclosure or express threat of foreclosure, divorce, court order, judgment, condemnation, or probate (Y/N).
B13_Partition
71
71
1
A
Documents involving the partition of land between tenants in common, joint tenants, or tenants by the entirety (Y/N).
B14_Charity
72
72
1
A
Transfer to a charity, not-for-profit organization, or government (Y/N).
B15_Easement
73
73
1
A
Easements or right-of-way grants (Y/N).
C1_Conveyance_Date
74
83
10
D
Conveyance date.
C2_Num_Parcels
84
87
4
N
Total number of parcels.
C3_Special_Comment
88
342
255
A
Describe any unusual or special circumstances related to this sale, including the specification of any less-than-complete ownership interest and terms of seller financing.
C4_Relationship
343
343
1
A
Family or business relationship existing between buyer and seller (Y/N).
C4_Discount
344
357
14
N
Amount of discount. Format 12.2
C5_Value_PersProp
358
371
14
N
Estimated value of personal property. Format 12.2
C6_Sales_Price
372
385
14
N
Sales price. Format 12.2
C7_Seller_Financed
386
386
1
A
Is the seller financing sale? (Y/N).
C8_Buyer_Loan
387
387
1
A
Is buyer/borrower personally liable for loan (Y/N). Only populate if C7_Seller_Financed = Y.
C9_Mortgage_Loan
388
388
1
A
Is this a mortgage loan (Y/N) Only populate if C7_Seller_Financed = Y.
C10_Amount_Loan
389
402
14
N
Amount of loan. Format 12.2 Only populate if C7_Seller_Financed = Y.
C11_Interest_Rate
403
408
6
N
Interest rate as a percent. Format 2.4 Only populate if C7_Seller_Financed = Y.
C12_Points
409
422
14
N
Amount in points, principal amount deducted. Format 12.2 Only populate if C7_Seller_Financed = Y.
C13_Amortization_Period
423
425
3
N
Amortization period preferred in years. Format 3.0 Only populate if C7_Seller_Financed = Y.
F1_Primary_Residence
426
426
1
A
Will this property be the buyer's primary residence? If no, provide complete address of primary residence, including county (Y/N).
F1_CountyNumber
427
428
2
A
State designated county ID for county of primary residence. Left pad with zero as necessary.
F1_Street1
429
488
60
A
Primary residence street address 1.
F1_City
489
518
30
A
Primary residence address city.
F1_State
519
520
2
A
Primary residence address state.
F1_PostalCode
521
530
10
A
Primary residence address zip code.
F1_County
531
555
25
A
Primary residence address county.
F2_Vacated_Homestead
556
556
1
A
Does the buyer have a homestead to be vacated for this residence? If yes, provide complete address of residence vacating, including county (Y/N).
F2_CountyNumber
557
558
2
A
State designated county ID for county of vacated residence. Left pad with zero as necessary.
F2_Street1
559
618
60
A
Vacated street address 1.
F2_City
619
648
30
A
Vacated address city.
F2_State
649
650
2
A
Vacated address state.
F2_PostalCode
651
660
10
A
Vacated address zip code.
F2_County
661
685
25
A
Vacated address county name.
F3_Homestead
686
686
1
A
Application for homestead deduction (Y/N).
F4_Solar
687
687
1
A
Application for solar energy heating/cooling system deduction (Y/N).
F5_Wind
688
688
1
A
Application for wind power device deduction (Y/N).
F6_Hydroelectric
689
689
1
A
Application for hydroelectric device deduction (Y/N).
F7_Geothermal
690
690
1
A
Application for geothermal heating/cooling device deduction (Y/N).
F8_Res_Rental
691
691
1
A
Is this property a residential rental property? (Y/N).
P2_10_Physical_Changes
692
1191
500
A
Identify physical changes to property between March 1 and date of sale.
P2_11_Form_Complete
1192
1192
1
A
Is form completed (Y/N).
P2_12_Fee_Required
1193
1193
1
A
Sales fee required (Y/N).
P2_13_Date_Sale
1194
1203
10
D
Date of sale.
P2_14_Date_Received
1204
1213
10
D
Date form received.
P2_15_Special_Circum
1214
1713
500
A
If applicable, identify any additional special circumstances relating to validation of sale.
P2_16_Valid_Trending
1714
1714
1
A
Sale valid for trending (Y/N).
P2_17_Validation_Complete
1715
1715
1
A
Validation of sale complete (Y/N).
P2_18_Validated_By
1716
1740
25
A
Validated by.
P2_Assessor_Stamp
1741
1741
1
A
Verification of county assessor stamp is placed on form (Y/N).
P3_1_Disclosure_Fee
1742
1745
4
N
Disclosure fee amount collected. Format 2.2
P3_2_Local_Fee
1746
1749
4
N
Other Local Fee. Format 2.2
P3_3_Total_Fee
1750
1753
4
N
Total Fee Collected. Format 2.2
P3_4_Receipt_Num
1754
1778
25
A
Auditor receipt book number.
P3_5_Transfer_Date
1779
1788
10
D
Date of transfer.
P3_6_Form_Complete
1789
1789
1
A
Is form completed (Y/N).
P3_7_Fee_Collected
1790
1790
1
A
Is fee collected (Y/N).
P3_8_Attach_Complete
1791
1791
1
A
Attachments complete (Y/N).
P3_Auditor_Stamp
1792
1792
1
A
Verification of county auditor stamp is placed on form (Y/N).
(j) SALES DISCLOSURE CONTACT FILE (at least three (3) records per sales disclosure) - Filename = SALECONTAC:
(1) The SALECONTAC file contains a minimum of three (3) records (one (1) Seller, one (1) Buyer, and one (1) Preparer) for each real property sales disclosure submitted to the county for processing as reported in the SALEDISC file.
(2) If a county utilizes the State Online Sales Disclosure Application to handle their sales disclosures, they do not need to submit the SALEDISC, SALECONTAC, or SALEPARCEL files as all this data is online and available to the department and legislative services agency. If a county utilizes another vendor to handle their sales disclosure data, they must submit the SALEDISC, SALECONTAC, and SALEPARCEL files together on a weekly basis to the department. The department will then integrate these data files into a central database and make the data available to the legislative services agency.
(3) In weekly data submissions, only those records that are new or have changed since the previous transmission are to be included.
(4) Primary Key for the SALECONTAC file: The combination of the following fields must be unique within the SALECONTAC file:
(A) SDF_ID. Unique number for all SDF files logged into system.
(B) Contact_Instance_No. Iterative instance of contact information entered for SDF file logged into system.
(5) Foreign Key to the SALEDISC file:
(A) SDF_ID. Unique number for all SDF files logged into system.
Column
Start
End
Length
Type
Comments/Format
SDF_ID
1
16
16
A
Unique number for all SDF files logged into the system. Format = "C" + County Number + Sales Year + Unique SDF record ID (e.g., "C02-2008-0000001"). Foreign Key to SALEDISC file.
Contact_Instance_No
17
19
3
N
Iterative instance of contact.
Contact_Type
20
20
1
A
Type of contact. Refer to Code List 71.
FirstName
21
50
30
A
First name.
MiddleName
51
65
15
A
Middle name.
LastName
66
95
30
A
Last name.
Suffix
96
105
10
A
Suffix.
Title
106
145
40
A
Contact title.
Company
146
205
60
A
Company.
Street1
206
265
60
A
Street address 1.
Street2
266
325
60
A
Street address 2.
City
326
355
30
A
Address city.
State
356
357
2
A
Address state.
PostalCode
358
367
10
A
Address zip code.
Phone
368
387
20
A
Phone number.
Extension
388
397
10
A
Phone extension.
EmailAddress
398
469
72
A
E-mail address.
Sign_Verified
470
470
1
A
Signature verified as present on form by the assessor (Y/N).
Email Tax Statement
471
471
1
A
Has the contact indicated they would like to receive tax bills by e-mail (Y/N)? Only required for "Contact_Type" of B, and if this field is "Y", the field "EmailAddress" must not be null.
(k) SALES DISCLOSURE PARCEL FILE (at least one (1) record per sales disclosure) - Filename = SALEPARCEL:
(1) The SALEPARCEL file contains a minimum of one (1) record for each real property sales disclosure submitted to the county for processing as reported in the SALEDISC file. Each record must have a corresponding record in the PARCEL file, and the data contained in each SALEPARCEL record contains data specific to the corresponding PARCEL record.
(2) If a county utilizes the State Online Sales Disclosure Application to handle their sales disclosures, they do not need to submit the SALEDISC, SALECONTAC, or SALEPARCEL files as all this data is online and available to the department and legislative services agency. If a county utilizes another vendor to handle their sales disclosure data, they must submit the SALEDISC, SALECONTAC, and SALEPARCEL files together on a weekly basis to the department. The department will then integrate these data files into a central database and make the data available to the legislative services agency.
(3) In weekly data submissions, only those records that are new or have changed since the previous transmission are to be included.
(4) Primary Key for the SALEPARCEL file: The combination of the following fields must be unique within the SALEPARCEL file:
(A) SDF_ID. Unique number for all SDF files logged into system.
(B) Parcel_Instance_No. Iterative instance of contact information entered for SDF file logged into system.
(5) Foreign Key to the SALEDISC file:
(A) SDF_ID. Unique number for all SDF files logged into system.
(6) Foreign Key to the PARCEL file:
(A) A1_Parcel_Number. Each A1_Parcel_Number must match a valid Parcel Number in the PARCEL file for the assessment year.
Column
Start
End
Length
Type
Comments/Format
SDF_ID
1
16
16
A
Unique number for all SDF files logged into the system. Format = "C" + County Number + Sales Year + Unique SDF record ID (e.g., "C02-2008-0000001"). Foreign Key to SALEDISC file.
Parcel_Instance_No
17
19
3
N
Iterative instance of parcel.
A1_Parcel_Number
20
37
18
A
State designated 18 digit parcel ID (no dots and dashes).
A1_Subdiv_Name
38
87
50
A
Subdivision name.
A1_Subdiv_Lot_Num
88
92
5
A
Subdivision lot number.
A2_Split
93
93
1
A
Parcel is a split (Y/N).
A3_Land
94
94
1
A
Parcel is land only (Y/N).
A4_Improvement
95
95
1
A
Parcel has at least one improvement (Y/N).
A5_Street1
96
155
60
A
Property street address 1.
A5_City
156
185
30
A
Property address city.
A5_State
186
187
2
A
Property address state.
A5_PostalCode
188
197
10
A
Property address zip code.
A6_Street1
198
257
60
A
Mailing street address 1.
A6_City
258
287
30
A
Mailing address city.
A6_State
288
289
2
A
Mailing address state.
A6_PostalCode
290
299
10
A
Mailing address zip code.
A7_Legal_Description
300
799
500
A
Legal description of parcel.
P2_1_Parcel_Num_Verified
800
817
18
A
Verified state designated 18 digit parcel ID (no dots and dashes) by assessor.
P2_2_AV_Land
818
829
12
N
Assessed value of the land for this parcel. Format 12.0
P2_3_AV_Improvement
830
841
12
N
Assessed value of the improvements for this parcel. Format 12.0
P2_4_AV_PersProp
842
853
12
N
Assessed value of personal property for this parcel. Format 12.0
P2_5_Total_AV
854
865
12
N
Total assessed value of land + improvements + personal property for this parcel. Format 12.0
P2_6_Prop_Class_Code
866
868
3
A
Property class code for this parcel as defined in code list 1.
P2_7_Neighborhood_Code
869
878
10
A
Neighborhood code for this parcel.
P2_8_Tax_District
879
881
3
A
State assigned tax district for this parcel. Left pad with zeros as necessary.
P2_9_Acreage
882
893
12
N
Acreage for this parcel. Format 8.4
F3_Homestead_Verified
894
894
1
A
Auditor verified homestead deduction (Y/N).
F4_Solar_Verified
895
895
1
A
Auditor verified solar energy heating/cooling system deduction (Y/N).
F5_Wind_Verified
896
896
1
A
Auditor verified wind power device deduction (Y/N).
F6_Hydroelectric_Verified
897
897
1
A
Auditor verified hydroelectric device deduction (Y/N).
F7_Geothermal_Verified
898
898
1
A
Auditor verified geothermal heating/cooling device deduction (Y/N).
F8_Res_Rental_Verified
899
899
1
A
Auditor verified residential rental property (Y/N).
(l) TRAILER RECORD (the last record in each file):
(1) The TRAILER RECORD must be placed as the last record in each real property assessment file including the PARCEL, LAND, IMPROVE, DWELLING, BUILDING, BLDDETL, APPEAL, SALEDISC, SALECONTAC and SALEPARCEL files.
(2) The format of the TRAILER RECORD must be consistent with the following data format:
Column
Start
End
Length
Type
Comments/Format
Record ID
1
10
10
A
Constant value of TRAILER.
Total Record Count
11
30
20
N
Total number of records in the file the excluding header and trailer records.
(Department of Local Government Finance; 50 IAC 26-20-4; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)