Section 50IAC26-6-7. Maintenance of data on annually assessed mobile homes

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(a) The assessment system shall maintain and make available for electronic retrieval all annually assessed mobile home data for all annually assessed mobile homes required to be reported to assessing officials as described in the property tax file format requirements of 50 IAC 26-20 relative to the following minimum standard:

(1) The current year.

(2) The two (2) years before the current year.

(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 26-6-7; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)

                    
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