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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
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Article 50IAC4.2. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY |
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Rule 50IAC4.2-8. Valuation of Leased Personal Property |
| Section 50IAC4.2-8-1. "Leased personal property" defined |
| Section 50IAC4.2-8-2. "Capital and operating leases" defined |
| Section 50IAC4.2-8-3. Operating leases |
| Section 50IAC4.2-8-4. Capital leases |
| Section 50IAC4.2-8-5. Liability for taxes |
| Section 50IAC4.2-8-6. Assessment of leased personal property |
| Section 50IAC4.2-8-7. Valuation; base year value defined |
| Section 50IAC4.2-8-8. Pools for base year values; summation by year placed in service |
| Section 50IAC4.2-8-9. Determination of true tax value |
| Section 50IAC4.2-8-10. Abnormal obsolescence adjustment |