Section 50IAC26-13-2. Data integrity

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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.

(Department of Local Government Finance; 50 IAC 26-13-2; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)

                    
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