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 50IAC26-20. Property Tax File Format Requirements for 2011-Pay-2012 Data and Forward |
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)