Section 50IAC26-20-6. Annually assessed mobile homes  


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  •    (a) HEADER RECORD (appears once per file):

    (1) The HEADER RECORD must be placed as the first record in each annually assessed mobile home file including the MOBILE and APPEALMH 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., MOBILE or APPEALMH).

    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 and pay year specific to the data submission – format required is yyyy (e.g., 2010).

    Pay Year

    114

    117

    4

    A

    The tax payment year and assessment 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 - ANNUALLY ASSESSED MOBILE HOMES FILE - Filename = MOBILE:

    (1) The MOBILE file contains records for annually assessed mobile homes.

    (2) The MOBILE file must be submitted to the department and the legislative services agency by the county assessor on or before March 1 of the year of assessment AND billing and must be submitted with the associated APPEALMH file. County Assessors are responsible for delivery of the data to the department and the legislative services agency.

    (3) Primary Key for the MOBILE 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 in the MOBILE table 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, including annually assessed mobile home, 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 TAXDATA Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.

    State-Assigned Township Number

    26

    29

    4

    A

    The state-assigned township number as designated on the county budget order. See code list 61.

    State-Assigned District Number

    30

    32

    3

    A

    The state-assigned tax district number as designated on the county budget order. See code list 60.

    Owner Name

    33

    112

    80

    A

    Full name of property owner.

    Property Address Street

    113

    172

    60

    A

    Street address of property.

    Property Address City

    173

    202

    30

    A

    City of property.

    Property Address Postal Code

    203

    212

    10

    A

    U.S. postal code or country code of petitioner address. Primary format xxxxx-xxxx for U.S.

    Annually Assessed Mobile Home Year

    213

    216

    4

    N

    This field should contain the year of manufacture of the mobile home.

    Annually Assessed Mobile Home Make

    217

    241

    25

    A

    This field should contain the make of the mobile home.

    Annually Assessed Mobile Home Size

    242

    246

    5

    A

    This field should contain the area of the mobile in square feet.

    AV - Annually Assessed Mobile Home

    247

    258

    12

    N

    This field should include the assessed value of the mobile home and all of its appurtenances.

    AV – Eligible for 1% Circuit Breaker Cap

    259

    270

    12

    N

    This field should contain the portion of the total mobile home AV that is eligible for the 1% Circuit Breaker Cap.

    AV – Subject to 2% Circuit Breaker Cap

    271

    282

    12

    N

    This field should contain the portion of the total mobile home AV that is subject to the 2% Circuit Breaker Cap.

    AV – Subject to 3% Circuit Breaker Cap

    283

    294

    12

    N

    This field should contain the portion of the total mobile home AV that is subject to the 3% Circuit Breaker Cap.

    Annually Assessed Mobile Home Park Name

    295

    334

    40

    A

    This field should contain the name of the mobile home park where the mobile home is located.

      (c) ANNUALLY ASSESSED MOBILE HOME APPEALS TRACKING FILE (0, 1, or many records per MOBILE instance) - Filename = APPEALMH:

    (1) The APPEALMH file contains one (1) record for each mobile home appeal. Each record must have a corresponding record in the MOBILE file, and the data contained in each APPEALMH record contains data specific to the corresponding MOBILE record.

    (2) The APPEALMH file must be submitted to the department and the legislative services agency by the county assessor on or before March 1 of the year of year of assessment AND billing and must be submitted with the associated MOBILE file. County Assessors are responsible for delivery of the data to the department and the legislative services agency.

    (3) Primary Key for the APPEALPP file: The combination of the following fields must be unique within the APPEALMH file:

    (A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the MOBILE file.

    (B) Mobile Home Appeal Instance Number. The Mobile Home Appeal Instance Number must be unique to a Property Number within this file. No duplicate Mobile Home Appeal Instance Number are allowed for a given Property Number.

    (4) Foreign Key to the MOBILE file:

    (A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the MOBILE file.

    (5) Foreign Key to the TAXDATA file:

    (A) Property Number. Each Property Number value in the APPEALMH table 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, including annually assessed mobile home, 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 MOBILE Data File. Social Security numbers or federal ID numbers may not be used as a Property Number.

    Mobile Home Appeal Instance Number

    26

    28

    3

    N

    Numeric value used to distinguish among multiple records for mobile home appeals. Note: the combination of Property Number and Mobile Home Appeal 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 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 MOBILE 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.

      (d) TRAILER RECORD (appears once per file):

    (1) The TRAILER RECORD must be placed as the last record in each annually assessed mobile home file including the MOBILE and APPEALMH 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 26-20-6; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)