Section 50IAC26-6-10. Maintenance of assessment data for current and future years  


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  •    The assessment system shall permit a county to maintain, enter, update, and retrieve the following:

    (1) Real and personal property assessment records and sales disclosure records for the current assessment year, the current tax year as well as two (2) assessment years subsequent to the current assessment year.

    (2) Annually assessed mobile home records for the current tax year as well as two (2) years subsequent to the current year.

    (Department of Local Government Finance; 50 IAC 26-6-10; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)