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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 50IAC26. COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM |
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Rule 50IAC26-20. Property Tax File Format Requirements for 2011-Pay-2012 Data and Forward |
Section 50IAC26-20-5. Personal property data
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(a) HEADER RECORD (appears once per file):
(1) The HEADER RECORD must be placed as the first record in each personal property assessment file including the PERSPROP, POOLDATA, and APPEALPP 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., PERSPROP or POOLDATA).
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 Company
118
177
60
A
Full name of the vendor company preparing the data extract.
Software Package Name and Version
178
237
60
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 Contact Name
238
287
50
A
Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith).
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 Contact E-mail
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).
Transmission Description
354
453
100
A
Description of transmission. Comment field, free text.
(b) PERSONAL PROPERTY FILE - (appears once per personal property return) - Filename = PERSPROP:
(1) The PERSPROP file contains a record for each personal property return. As required by IC 6-1.1-4-25, the county assessor is required to maintain an electronic data file of the information contained on the personal property returns for each township in the county.
(2) The PERSPROP 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 POOLDATA and APPEALPP files.
(3) Primary Key for the PERSPROP file:
(A) Property Number. The Property Number field must be unique within this file. In compliance with 50 IAC 26-8-2, no duplicate Property Numbers are allowed.
(4) Foreign Key to the TAXDATA file:
(A) Property Number. Each Property Number value must match a valid Property Number in the TAXDATA file.
Column
Start
End
Length
Type
Comments/Format
Property Number
1
25
25
A
Personal properties must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match the associated TAXDATA Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.
Federal Tax Number
26
37
12
A
Counties should enter the federal ID number. No Social Security number should be used.
State-Assigned Township Number
38
41
4
N
The state-assigned township number as designated on the county budget order. See code list 61.
State-Assigned District Number
42
44
3
N
The state-assigned tax district number as designated on the county budget order. See code list 60.
Taxpayer Type Code
45
45
1
A
Determination of taxpayer type – either business or individual. Refer to Code List 38.
Property Street Address
46
105
60
A
Complete street address of property. If no address has been assigned to a vacant lot, identify the full possible address range of the vacant lot.
Property Address City
106
135
30
A
City of property.
Property Address Zip Code
136
145
10
A
Zip code of property. Format xxxxx-xxxx.
Taxpayer Name
146
225
80
A
Full name for taxpayer of record.
Taxpayer Company
226
305
80
A
Full name for taxpayer company or business.
Taxpayer Street Address
306
365
60
A
Street address for taxpayer of record used for tax billing purposes.
Taxpayer City
366
395
30
A
City for taxpayer of record address used for tax billing purposes.
Taxpayer State or Province or Territory
396
425
30
A
State/province/territory for taxpayer of record address used for tax billing purposes.
Taxpayer Postal Code
426
437
12
A
U.S. postal code or country code of address, for taxpayer of record. Address used for tax billing purposes. Primary format xxxxx-xxxx for U.S.
Taxpayer Country
438
440
3
A
Country for taxpayer of record address used for tax billing purposes. See code list 62.
Form Type
441
444
4
A
Form number: 102, 103L (long form), 103S (short form).
Return Type Code
445
445
1
A
Indication of whether this return is the original return, forced return, or an amended return. See code list 63.
AV - Farm Implements and Equipment
446
457
12
N
Assessed value of farm implements and equipment.
AV - Business Depreciable Personal Property
458
469
12
N
Assessed value of business depreciable personal property.
Principal Business Activity Code
470
475
6
A
North American Industry Classification System (NAICS) codes. The six digit NAICS code must be from the code list identified on the form or from the latest code list available for the year identified on the form.
Taxpayer Economic Revitalization Amount
476
487
12
N
Amount of economic revitalization deduction as provided on form 103 ERA, as reported by the taxpayer on form 103 Long Form.
(c) POOL DATA FILE - (appears 0, 1, or many times per personal property instance) - Filename = POOLDATA:
(1) The POOLDATA file contains a single record for each line of the schedule containing the pool data values for which data has been entered, as reported on the personal property return corresponding to the PERSPROP file.
(2) The POOLDATA 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 PERSPROP and APPEALPP files.
(3) POOLDATA records containing null or 0 values for all amounts should not be provided in data submissions to the department and LSA.
(4) POOLDATA record content is CONFIDENTIAL and must be administered by the county as CONFIDENTIAL records, with appropriate security.
(5) Primary Key for the POOLDATA file: The combination of the following fields must be unique within the POOLDATA file:
(A) Property Number. Each Property Number value in the POOLDATA table must match a valid Property Number in the PERSPROP file.
(B) Pool Data Instance Number. The Pool Data Instance Number must be unique to a Property Number within this file. No duplicate Pool Data Instance Numbers are allowed for a given Property Number.
(6) Foreign Key to the PERSPROP file:
(A) Property Number. Each Property Number value in the POOLDATA table must match a valid Property Number in the PERSPROP file.
Column
Start
End
Length
Type
Comments/Format
Property Number
1
25
25
A
Personal properties must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the PERSPROP Data File. Social Security numbers and federal ID numbers may not be used as a Property Number.
Pool Data Instance Number
26
28
3
N
Numeric value used to distinguish among multiple pool records for the personal property return. Note: the combination of Property Number and Pool Data Instance Number identifies a unique record within this file.
Pool Number
29
29
1
N
Number of the pool table section in Schedule A.
Acquisition Start Date
30
39
10
D
Acquisition start date for property. Format mm/dd/yyyy.
Acquisition End Date
40
49
10
D
Acquisition end date for property. Format mm/dd/yyyy.
Total Cost (or Base Year Value)
50
61
12
N
Total cost of property or base year value of property.
Adjusted Cost
62
73
12
N
Column C Adjusted Cost for the Personal Property Return Forms 102 and 103 Long. No value will be present for Personal Property Return Form 103 Short.
True Tax Value
74
85
12
N
Column D True Tax Value for the Personal Property Return Forms 102 and 103 Long. Found in Column B True Tax Value for Personal Property Return Form 103 Short.
(d) PERSONAL PROPERTY APPEALS TRACKING FILE (0, 1, or many records per personal property instance) - Filename = APPEALPP:
(1) The APPEALPP file contains one (1) record for each personal property appeal. Each record must have a corresponding record in the PERSPROP file, and the data contained in each APPEALPP record contains data specific to the corresponding PERSPROP record.
(2) The APPEALPP 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 PERSPROP and POOLDATA files.
(3) Primary Key for the APPEALPP file: The combination of the following fields must be unique within the APPEALPP file:
(A) Property Number. Each Property Number value in the APPEALPP table must match a valid Property Number in the PERSPROP file.
(B) Appeal for Personal Property Instance Number. The Appeal for Personal Property Instance Number must be unique to a Property Number within this file. No duplicate Appeal for Personal Property Instance Numbers are allowed for a given Property Number.
(4) Foreign Key to the PERSPROP file:
(A) Property Number. Each Property Number value in the APPEALPP table must match a valid Property Number in the PERSPROP file.
Column
Start
End
Length
Type
Comments/Format
Property Number
1
25
25
A
Personal properties, including oil, gas, rail, and utility, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the PERSPROP Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.
Appeal for Personal Property Instance Number
26
28
3
N
Numeric value used to distinguish among multiple records for the personal property appeals. Note: the combination of Property Number, Personal Property Instance Number, and Appeal for Personal Property Instance Number identifies a unique record within this 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 of petitioner.
Petitioner's Address City
207
236
30
A
City of 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 of 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 PERSPROP 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.
(e) TRAILER RECORD (appears once per file):
(1) The TRAILER RECORD must be placed as the last record in each personal property assessment file including the PERSPROP, POOLDATA, and APPEALPP 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 excluding header and trailer records.
(Department of Local Government Finance; 50 IAC 26-20-5; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)