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 50IAC26-2. Definitions and Abbreviations |
Section 50IAC26-2-50. "Tax identification number" defined
Latest version.
-
"Tax identification number" means a unique identifier assigned to:
(1) a real property parcel;
(2) a personal property record;
(3) an annually assessed mobile home;
(4) an oil and gas lease;
(5) a municipally billable utility assessment;
(6) a special assessment that is not associated with a record for which a tax identification number would exist under one (1) of the other parts of this section;
(7) a state assessed distributable property record; or
(8) other assessment for which a tax bill is required;
for use by assessment officials and the county auditor and county treasurer offices. (Department of Local Government Finance; 50 IAC 26-2-50; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)