Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC4.2. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY |
Rule 50IAC4.2-4. Valuation of Depreciable Tangible Personal Property |
Section 50IAC4.2-4-1. "Depreciable personal property" defined |
Section 50IAC4.2-4-2. Book cost determinative |
Section 50IAC4.2-4-3. Fully depreciated, retired, or nominally valued property; computer equipment; report and valuation |
Section 50IAC4.2-4-4. Adjustments to cost |
Section 50IAC4.2-4-5. Pools of property; determination of costs by acquisition year |
Section 50IAC4.2-4-6. Determination of the year of acquisition |
Section 50IAC4.2-4-7. True tax value determination; exception |
Section 50IAC4.2-4-8. Adjustment for obsolescence |
Section 50IAC4.2-4-9. Minimum valuation |
Section 50IAC4.2-4-9.1. Election of valuation method for special integrated steel mill or oil refinery/petrochemical equipment |
Section 50IAC4.2-4-10. Determination of property as real or personal |