Section 50IAC26-6-5. Maintenance of assessment data from prior years

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(a) The assessment system shall maintain and make available for electronic retrieval all assessment system data, except data related to personal property, annually assessed mobile homes, state assessed distributable property, and sales disclosures, relative to the following minimum standard:

(1) The current date.

(2) The year preceding the effective date of the last general reassessment.

(3) The date of any other assessment made subsequent to the date specified in subdivision (2).

(b) Assessment data relating to dates not specified in subsection (a), that is purged from the online system, shall be stored offline in a flat ASCII file in machine-readable form. Field and file definitions must also be included with the data in machine-readable form. (Department of Local Government Finance; 50 IAC 26-6-5; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)

                    
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