Section 50IAC26-8-2. Property numbering system for personal property which includes business personal property, annually assessed mobile homes, oil, and gas

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A county shall maintain an index numbering system in accordance with the following requirements:

(1) The property number identifier must start with the 2-digit county number. If the county number is one (1) digit, a leading zero (0) is to be applied.

(2) The property number identifier must be unique within the county.

(3) The property number identifier for a given taxpayer shall be carried forward into following years if a return is subsequently filed by the taxpayer.

(Department of Local Government Finance; 50 IAC 26-8-2; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)

                    
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