20080611-IR-050080440ERA Temporarily amends the Department of Local Government Finance Computer Standards for a Uniform and Common Property Tax System at 50 IAC 23-20-4(a) through 50 IAC 23-20-4(g) and 50 IAC 23-20-4(i), 50 ...
- TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Emergency Rule LSA Document #08-440(E)
DIGEST
Temporarily amends the Department of Local Government Finance Computer Standards for a Uniform and Common Property Tax System at50 IAC 23-20-4 (a) through50 IAC 23-20-4 (g) and50 IAC 23-20-4 (i),50 IAC 23-20-5 ,50 IAC 23-20-6 ,50 IAC 23-20-7 , and50 IAC 23-20-8 to require data submissions to the Department of Local Government Finance to conform to format version 2003A along with certain instructional changes. Amends the Department of Local Government Finance Computer Standards for a Uniform and Common Property Tax System at50 IAC 23-20-4 (h) to require data submissions to the Department of Local Government Finance to conform to format version 2004A along with certain instructional changes. Amends the Department of Local Government Finance Computer Standards for a Uniform and Common Property Tax Management System at50 IAC 23-20-3 ,50 IAC 23-21-3 ,50 IAC 23-21-4 ,50 IAC 23-21-5 ,50 IAC 23-21-6 ,50 IAC 23-21-7 ,50 IAC 23-22-3 , and50 IAC 23-22-4 . Authority: P.L.146-2008 (HEA 1001-2008), SECTION 866. Effective June 11, 2008.
SECTION 1. (a) This SECTION supersedes50 IAC 23-20-4 (a) through50 IAC 23-20-4 (g) and50 IAC 23-20-4 (i).
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format Filename 1 18 18 A Filename (e.g. "Filename: PARCEL", or "Filename: IMPROVE") County Number 19 35 17 A Constant value (e.g. "County Number: 23") County Description 36 75 40 A Constant value (e.g. "County Description: LAKE COUNTY ") Location Cost Multiplier 76 84 9 A Constant value (e.g. "LCM: 1.01") File Format ID 85 105 21 A Constant value of "File Format ID: 2003A This communicates the version of the structure used to create the data. County Contact Name 106 145 40 A Constant value (e.g. "County Contact Name: Robert Smith ") County Contact Phone 146 185 40 A Constant value (e.g. "County Contact Phone: 219-555-5555 ") File create date 186 215 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File create time 216 237 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 238 258 21 A Constant value (e.g. "Assessment Year: 2002) Pay Year 259 272 14 A Constant value (e.g. "Pay Year: 2003") Software Vendor Name 273 312 40 A Constant value (e.g. "Software Vendor Name: ABC Vendor") Software Package Name and Version 313 372 60 A Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5) Software Vendor Phone Number 373 420 48 A Constant value (e.g. "Software Vendor Phone Number: 317-555-5555 ") Software Vendor Email 421 468 48 A Constant value (e.g. "Software Vendor Email: Help@ABCVendor.com ") Transmission Description 469 568 100 A Constant value (e.g. "Transmission Description: Preliminary Data Submission - Test ")
(c) REAL PROPERTY PARCEL DATA FILE (one record per parcel) - Filename = PARCEL
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. GIS Parcel Number 26 50 25 A State Township Number 51 54 4 A District Number 55 57 3 A State-Assigned District Number 58 60 3 A Section and Plat 61 68 8 A Routing Number 69 93 25 A Property Address 94 133 40 A Property Address City 134 163 30 A Property Address Zip Code 164 173 10 A Format xxxxx-xxxx Property Class Code 174 176 3 A Refer to Code List 1 Legal Description 177 676 500 A Neighborhood Identifier 677 688 12 A Neighborhood Factor 689 693 5 N Format 3.2, e.g.: 08950; Implied: 089.50 Owner Name 694 773 80 A Owner Street Address or PO Box 774 813 40 A Owner Address City 814 843 30 A Owner Address State 844 845 2 A Owner Address Zip Code 846 855 10 A Format xxxxx-xxxx Date Transferred to Current Owner 856 865 10 A Level (Y/N) 866 866 1 A High (Y/N) 867 867 1 A Low (Y/N) 868 868 1 A Rolling (Y/N) 869 869 1 A Swampy (Y/N) 870 870 1 A Water (Y/N) 871 871 1 A Sewer (Y/N) 872 872 1 A Gas (Y/N) 873 873 1 A Electricity (Y/N) 874 874 1 A Street or Road Code 875 875 1 A Refer to Code List 2 Sidewalk (Y/N) 876 876 1 A Alley (Y/N) 877 877 1 A Neighborhood Type 878 878 1 A Refer to Code List 3 Waterfront Property Type 879 881 3 A Zoning 882 886 5 A Flood Hazard (Y/N) 887 887 1 A Current AV - Total Land 888 899 12 N Current AV - Total Improvements 900 911 12 N AV - Total Land and Improvements 912 923 12 N AV - Commercial Land 924 935 12 N Should break AV up by Land Type Code. For Commercial/Industrial Land, refer to Code List 6 AV - Commercial Improvements 936 947 12 N Should break AV up by Improvement Type Code. For Commercial/Industrial Improvements, refer to Code List 21B and 32 AV - Commercial Land and Improvements 948 959 12 N Field should contain the sum of Commercial Land and Commercial Improvements broken out by Improvement Type Code and Land Type Code AV - Residential Land and Lots 960 971 12 N AV - Residential Improvements 972 983 12 N AV - Residential Land and Improvements 984 995 12 N AV - Non-residential Land 996 1007 12 N AV - Non-residential Improvements 1008 1019 12 N AV - Non-residential Land and Improvements 1020 1031 12 N AV - Dwelling 1032 1043 12 N If multiple dwellings exist, field should contain the total value of all dwellings on the parcel. AV - Farmland 1044 1055 12 N AV - Classified Land 1056 1067 12 N AV - Homesite(s) 1068 1079 12 N Legally Deeded Acreage 1080 1088 9 N Format 5.4 e.g.: 200001000; Implied: 20000.1000 Average AV/Acre 1089 1102 14 N Appraisal Date 1103 1112 10 A Format mm/dd/yyyy Reason for Change Code 1113 1114 2 A Refer to Code List 5. Prior AV - Total Land 1115 1126 12 N This field should contain the assessed value at last tax lien date. The value prior to it being reassessed. Prior AV - Total Improvements 1127 1138 12 N This field should contain the assessed value at last tax lien date. The value prior to it being reassessed. Adjustment Factor Applied 1139 1143 5 N Format 3.2 e.g.: 00125; Implied: 001.25 Field should contain a "bottom line" adjustment factor in the event of equalization if applicable.
(d) LAND FILE (0, 1, or many records per parcel) - Filename = LAND
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. Land/Lot Type Code 26 27 2 A Refer to Code List 6 Actual Frontage 28 35 8 N Format 7.1 e.g.: 00070005; Implied: 0007000.5 Effective Frontage 36 43 8 N Format 7.1 e.g.: 00070005; Implied: 0007000.5 Effective Depth 44 51 8 N Format 7.1 e.g.: 00070005; Implied: 007000.5 Base Rate 52 61 10 N Format 8.2 (e.g.: 00010500.50) Appraised Value 62 73 12 N Field should contain the final AV of the land record after influence factors have been applied. Acreage 74 83 10 N Format 6.4 (e.g.: 12300.5555) Square Feet 84 93 10 N Format 8.2 (e.g.: 00010500.50) Soil ID 94 98 5 A Soil Productivity Factor 99 102 4 N Format 2.2 e.g.: 0155; Implied: 01.55 Influence Factor Code 1 103 103 1 A Refer to Code List 7 Influence Factor 1 104 107 4 N Format +/- (e.g. -050 or 0025) Influence Factor Code 2 108 108 1 A Refer to Code List 7 Influence Factor 2 109 112 4 N Format +/- (e.g. -050 or 0025) Influence Factor Code 3 113 113 1 A Refer to Code List 7 Influence Factor 3 114 117 4 N Format +/- (e.g. -050 or 0025) Depth Factor 118 120 3 N Format 1.2 e.g.: 100; Implied: 1.00 Acreage Factor 121 123 3 N Format 1.2 e.g.: 100; Implied: 1.00
(e) IMPROVEMENT FILE (0, 1, or many records per parcel) - Filename = IMPROVE
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. Dwelling or Building Number (if applicable) 26 41 16 A Identification Number 42 44 3 A Improvement Type Code 45 52 8 A Refer to Code List 21A for residential and 21B and 32 for commercial. Story Height or Height 53 57 5 N Format 3.2 e.g.: 00750; Implied: 007.50 Construction Type Code 58 60 3 A Refer to Code List 18 Year Constructed 61 64 4 A Year Remodeled 65 68 4 A Effective Construction Year 69 72 4 A Grade 73 77 5 A Refer to Code List 17 Condition Code 78 79 2 A Refer to Code List 22 Neighborhood Code 80 81 2 A Refer to Code List 23. Note, this is related to the "desirability rating". Improvement Size 82 89 8 N If the improvement is a dwelling or a commercial building, leave blank. The size is already indicated or able to be derived at the dwelling/building level. Replacement Cost 90 101 12 N Appraised Value 102 113 12 N Field should contain the final AV of the improvement following all adjustments. Physical Depreciation % 114 116 3 N Format (e.g.: 100 or 055) Obsolescence Depreciation % 117 119 3 N Format (e.g.: 100 or 055) Percent Complete 120 122 3 N Format (e.g.: 100 or 055)
(f) DWELLING FILE (0 or 1 record per improvement) - Filename = DWELLING
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. Dwelling Number 26 41 16 A Same value as entered in the respective improvement record. Occupancy Code 42 42 1 A Refer to Code List 8 Story Configuration Code 43 43 1 A Refer to Code List 9 Story Height 44 48 5 A Predominant Roofing Material Code 49 49 1 A Refer to Code List 13 Heating System Code 50 50 1 A Refer to Code List 15 Central Air Conditioning (Y/N) 51 51 1 A Number of Finished Rooms 52 53 2 N Attic Code 54 54 1 A Refer to Code List 10 Attic Base Area 55 59 5 N Attic Finished Living Area 60 64 5 N Basement Code 65 65 1 A Refer to Code List 11 Basement Base Area 66 70 5 N Basement Finished Living Area 71 75 5 N Crawl Space Code 76 76 1 A Refer to Code List 12 Crawl Space Base Area 77 81 5 N Floor(s) Total Base Area 82 86 5 N Floor(s) Total Finished Living Area 87 91 5 N Total Base Value 92 101 10 N Row Type Adjustment 102 106 5 N Unfinished Interior Value Adjustment 107 112 6 N Extra Living Units Value Adjustment 113 122 10 N Rec Room Value Adjustment 123 132 10 N Loft Value Adjustment 133 142 10 N Fireplace Value adjustment 143 152 10 N No Heating Value Adjustment 153 158 6 N Air Conditioning Value Adjustment 159 168 10 N No Electrical Value Adjustment 169 178 10 N Plumbing Value Adjustment 179 188 10 N Garage value Adjustment 189 198 10 N Exterior Features Value Adjustment 199 208 10 N Total Bedrooms 209 210 2 N Number of Family Rooms 211 211 1 N Number of Dining Rooms 212 212 1 N Number of Full Baths 213 214 2 N Number of Half Baths 215 216 2 N Total Plumbing Fixtures 217 218 2 N If no plumbing, indicate 00 Number of Masonry Fireplace Stacks 219 220 2 N Number of Masonry Fireplace Openings 221 222 2 N Number of Steel Fireplace Stacks 223 224 2 N Number of Steel Fireplace Openings 225 226 2 N Integral Garage (Y/N) 227 227 1 A Attached Garage (Y/N) 228 228 1 A Attached Carport (Y/N) 229 229 1 A Basement Garage (Y/N) 230 230 1 A Garage Capacity (# Cars) 231 232 2 N Garage Sq. ft. 233 237 5 N
(g) COMMERCIAL/INDUSTRIAL BUILDING FILE (0 or 1 record per improvement) - Filename = BUILDING
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. Building Number 26 41 16 A Same value as entered in the respective improvement record. Pricing Key, Predominant Use 42 46 5 A Refer to Code List 31 (e.g. GCM47) Number of Floors 47 48 2 N Total Square Foot Area 49 57 9 N Total Base Value 58 69 12 N Plumbing Fixtures Value 70 83 14 N Special Features Value 84 97 14 N Exterior Features Value 98 111 14 N
(h) BUILDING DETAIL FILE (1 or many records per building) - Filename = BLDDETL
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. Building Number 26 41 16 A Floor Number 42 44 3 N Section Letter or Number 45 47 3 A Pricing Key 48 52 5 A Refer to Code List 31 (e.g. GCM47) Use Code 53 60 8 A Refer to Code List 32 Square Foot Area 61 66 6 N Square Foot Rate 67 71 5 N Format 3.2 e.g.: 02514; Implied 025.14 Framing Type 72 72 1 N Refer to Code List 30 Wall Type 73 73 1 N Refer to Code List 29 Wall Height 74 75 2 N Heating/AC Value Adjustment 76 79 4 N Format 2.2 e.g.: 1050; Implied: 10.50 Value adjustment per sq. ft. Sprinkler Value Adjustment 80 83 4 N Format 2.2 e.g.: 1050; Implied: 10.50 Value adjustment per sq. ft. Average Depth for Strip Retail 84 89 6 A Individually Owned (Y/N) (Apartments or Condos) 90 90 1 A Unit Size of Individually Owned Unit (Apt or Condo) 91 96 6 N Configuration Code (Motels or Hotels) 97 99 3 A Refer to Code List 33 Number of Units (Apartments, Condos, Motels, or Hotels) 100 102 3 N Average Unit Size (Sq. ft. for Apt, Condos, Motels, Hotels) 103 108 6 N
(i) APPEALS TRACKING FILE (0, 1, or many records per parcel) - Filename = APPEAL
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A The State 18-digit parcel number. Reason for Change (Appeal Form Number) 26 28 3 A Grounds for Appeal Code 29 48 20 A Refer to Code List 45 Prior Value 49 60 12 N New Value 61 72 12 N Date of Adjustment 73 82 10 A Format mm/dd/yyyy Petitioner's Name 83 162 80 A Petitioner's Address or PO Box 163 202 40 A Petitioner's Address City 203 232 30 A Petitioner's Address State 233 234 2 A Petitioner's Zip Code 235 244 10 A Format xxxxx-xxxx Date Appeal was Filed 245 254 10 A Format mm/dd/yyyy Date the Board of Review Mailed the Determination to the Taxpayer 255 264 10 A Format mm/dd/yyyy
(j) TRAILER RECORD (the last record in each file)
Column Start End Length Type Comments/Format Record ID 1 10 10 A Constant value of "TRAILER " Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.
SECTION 2. (a) This SECTION supersedes50 IAC 23-20-5 .
(b) HEADER RECORD (appears once per file)
Column Start End Length Type Comments/Format Filename 1 18 18 A Filename (e.g. "Filename: PERSPROP", or "Filename: POOLDATA") County Number 19 35 17 A Constant value (e.g. "County Number: 23") County Description 36 75 40 A Constant value (e.g. "County Description: LAKE COUNTY ") File Format ID 76 96 21 A Constant value of "File Format ID: 2003A This communicates the version of the structure used to create the data. County Contact Name 97 136 40 A Constant value (e.g. "County Contact Name: Robert Smith ") County Contact Phone 137 176 40 A Constant value (e.g. "County Contact Phone: 219-555-5555 ") File create date 177 206 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File create time 207 228 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 229 249 21 A Constant value (e.g. "Assessment Year: 2002) Pay Year 250 263 14 A Constant value (e.g. "Pay Year: 2003") Software Vendor Name 264 303 40 A Constant value (e.g. "Software Vendor Name: ABC Vendor") Software Package Name and Version 304 363 60 A Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5) Software Vendor Phone Number 364 411 48 A Constant value (e.g. "Software Vendor Phone Number: 317-555-5555 ") Software Vendor Email 412 459 48 A Constant value (e.g. "Software Vendor Email: Help@ABCVendor.com ") Transmission Description 460 559 100 A Constant value (e.g. "Transmission Description: Preliminary Data Submission - Test ")
(c) PERSONAL PROPERTY FILE - (appears 0 times or once per taxpayer - Filename = PERSPROP
Column Start End Length Type Comments/Format Tax Identification Number 1 25 25 A Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number. Federal Tax Number 26 37 12 A Counties should enter the Federal ID number (or Social Security number when appropriate) in the "Federal Tax Number" field of the PERSPROP file. Taxpayer Type Code 38 50 13 A Refer to Code List 38 Taxpayer Name 51 130 80 A Taxpayer Street Address 131 170 40 A City 171 200 30 A State 201 217 17 A Zip Code 218 227 10 A Format xxxxx-xxxx AV - Vehicles 228 237 10 N AV - Boats and Boat Equipment 238 247 10 N AV - Farm Implements and Equipment 248 257 10 N AV - Livestock, Poultry, and Fur-Bearing Animals 258 267 10 N AV - Grain, Seeds, and Forage Crops 268 277 10 N AV - Inventories from Form 103, Schedule B 278 287 10 N AV - Business Depreciable Personal Property 288 297 10 N AV - Inventories of Public Utility Companies 298 307 10 N AV - Fixed Depreciable Personal Property of Public Utility Companies 308 317 10 N Principal Business Activity Code 318 323 6 A This field should contain North American Industry Classification System (NAICS) codes.
(d) POOL DATA FILE - (appears 0, 1, or many times per taxpayer) - Filename = POOLDATA
Column Start End Length Type Comments/Format Tax Identification Number 1 25 25 N Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number. Pool Number 26 26 1 N Acquisition Start Date 27 36 10 A Format mm/dd/yyyy Acquisition End Date 37 46 10 A Format mm/dd/yyyy Adjusted Cost 47 58 12 N Total Cost (or Base Year Value) 59 70 12 N
(e) APPEALS TRACKING FILE (0, 1, or many records per taxpayer) - Filename = APPEALPP
Column Start End Length Type Comments/Format Tax Identification Number 1 25 25 Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number. Reason for Change (Appeal Form Number) 26 28 3 A Grounds for Appeal Code 29 48 20 A Refer to Code List 45 Prior Value 49 60 12 N New Value 61 72 12 N Date of Adjustment 73 82 10 A Petitioner's Name 83 162 80 A Petitioner's Address or PO Box 163 202 40 A Petitioner's Address City 203 232 30 A Petitioner's Address State 233 234 2 A Petitioner's Zip Code 235 244 10 A Format mm/dd/yyyy Date Appeal was Filed 245 254 10 A Format mm/dd/yyyy Date the Board of Review Mailed the Determination to the Taxpayer 255 264 10 A Format mm/dd/yyyy
(f) TRAILER RECORD (appears once per file)
Column Start End Length Type Comments/Format Record ID 1 10 10 A Constant value of "TRAILER " Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.
SECTION 3. (a) This SECTION supersedes50 IAC 23-20-6 .
(b) HEADER RECORD (appears once per file)
Column Start End Length Type Comments/Format Filename 1 18 18 A Filename (e.g. "Filename: MOBILE", or "Filename: APPEALMH") County Number 19 35 17 A Constant value (e.g. "County Number: 23") County Description 36 75 40 A Constant value (e.g. "County Description: LAKE COUNTY ") File Format ID 76 96 21 A Constant value of "File Format ID: 2003A This communicates the version of the structure used to create the data. County Contact Name 97 136 40 A Constant value (e.g. "County Contact Name: Robert Smith ") County Contact Phone 137 176 40 A Constant value (e.g. "County Contact Phone: 219-555-5555 ") File create date 177 206 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File create time 207 228 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 229 249 21 A Constant value (e.g. "Assessment Year: 2002) Pay Year 250 263 14 A Constant value (e.g. "Pay Year: 2003") Software Vendor Name 264 303 40 A Constant value (e.g. "Software Vendor Name: ABC Vendor") Software Package Name and Version 304 363 60 A Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5) Software Vendor Phone Number 364 411 48 A Constant value (e.g. "Software Vendor Phone Number: 317-555-5555 ") Software Vendor Email 412 459 48 A Constant value (e.g. "Software Vendor Email: Transmission Description 460 559 100 A Constant value (e.g. "Transmission Description: Preliminary Data Submission - Test ")
(c) PERSONAL PROPERTY - ANNUALLY ASSESSED MOBILE HOMES FILE (0, 1, or many records per taxpayer) - Filename = MOBILE
Column Start End Length Type Comments/Format Tax Identification Number 1 25 25 A Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number. Township Number 26 29 4 A State Standard Township Number District Number 30 32 3 A State Standard District Number Owner Name 33 72 40 A Property Address Street 73 112 40 A Property Address City 113 142 30 A Property Address Zip Code 143 152 10 A Annually Assessed Mobile Home Year 153 156 4 N Annually Assessed Mobile Home Make 157 181 25 A Annually Assessed Mobile Home Size 182 186 5 A This field should contain the area of the mobile in sq. ft. AV - Annually Assessed Mobile Home 187 192 6 N This field should include the Assessed Value of the mobile home and all of its appurtenances Annually Assessed Mobile Home Park Name 193 232 40 A
(d) APPEALS TRACKING FILE (0, 1, or many records per taxpayer) - Filename = APPEALMH
Column Start End Length Type Comments/Format Tax Identification Number 1 25 25 Personal property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number. Reason for Change (Appeal Form Number) 26 28 3 A Grounds for Appeal Code 29 48 20 A Refer to Code List 45 Prior Value 49 60 12 N New Value 61 72 12 N Date of Adjustment 73 82 10 A Petitioner's Name 83 162 80 A Petitioner's Address or PO Box 163 202 40 A Petitioner's Address City 203 232 30 A Petitioner's Address State 233 234 2 A Petitioner's Zip Code 235 244 10 A Format mm/dd/yyyy Date Appeal was Filed 245 254 10 A Format mm/dd/yyyy Date the Board of Review Mailed the Determination to the Taxpayer 255 264 10 A Format mm/dd/yyyy
(e) TRAILER RECORD (appears once per file)
Column Start End Length Type Comments/Format Record ID 1 10 10 A Constant value of "TRAILER " Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.
SECTION 4. (a) This SECTION supersedes50 IAC 23-20-7 .
(b) HEADER RECORD (appears once per file)
Column Start End Length Type Comments/Format Filename 1 18 18 A Filename (e.g. "Filename: OILGAS") County Number 19 35 17 A Constant value (e.g. "County Number: 23") County Description 36 75 40 A Constant value (e.g. "County Description: LAKE COUNTY ") File Format ID 76 96 21 A Constant value of "File Format ID: 2003A This communicates the version of the structure used to create the data. County Contact Name 97 136 40 A Constant value (e.g. "County Contact Name: Robert Smith ") County Contact Phone 137 176 40 A Constant value (e.g. "County Contact Phone: 219-555-5555 ") File create date 177 206 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File create time 207 228 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 229 249 21 A Constant value (e.g. "Assessment Year: 2002) Pay Year 250 263 14 A Constant value (e.g. "Pay Year: 2003") Software Vendor Name 264 303 40 A Constant value (e.g. "Software Vendor Name: ABC Vendor") Software Package Name and Version 304 363 60 A Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5) Software Vendor Phone Number 364 411 48 A Constant value (e.g. "Software Vendor Phone Number: 317-555-5555 ") Software Vendor Email 412 459 48 A Constant value (e.g. "Software Vendor Email: Help@ABCVendor.com ") Transmission Description 460 559 100 A Constant value (e.g. "Transmission Description: Preliminary Data Submission - Test ")
(c) OIL AND GAS WELL ASSESSMENTS FILE (0 or many records per parcel) - Filename = OILGAS
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A Oil and gas property ID numbers must be unique within the county. The first two digits must correspond with the county number. Social security numbers and Federal ID numbers may not be used as a tax identification number. Well Type 26 28 3 A Field should include one of "OIL" or "GAS" Lease 29 48 20 A Owner or Operator? 49 58 10 A Acreage 59 67 9 N Format 5.4 e.g.: 510005020; Implied: 51000.5020 Barrels of Oil or MCM Gas in Storage 68 76 9 N Format 7.2 e.g.: 001050050; Implied: 0010500.50 Average Daily Production (Bbls or MCM) 77 85 9 N Format 7.2 e.g.: 001050050; Implied: 0010500.50
(d) TRAILER RECORD (appears once per file)
Column Start End Length Type Comments/Format Record ID 1 10 10 A Constant value of "TRAILER " Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.
SECTION 5. (a) This SECTION supersedes50 IAC 23-20-8 .
(b) HEADER RECORD (first record in each file)
Column Start End Length Type Comments/Format Filename 1 18 18 A Filename (e.g. "Filename: TAXDATA", or "Filename: ADJMENTS") County Number 19 35 17 A Constant value (e.g. "County Number: 23") County Description 36 75 40 A Constant value (e.g. "County Description: LAKE COUNTY ") File Format ID 76 96 21 A Constant value of "File Format ID: 2003A This communicates the version of the structure used to create the data. County Contact Name 97 136 40 A Constant value (e.g. "County Contact Name: Robert Smith ") County Contact Phone 137 176 40 A Constant value (e.g. "County Contact Phone: 219-555-5555 ") File create date 177 206 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File create time 207 228 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 229 249 21 A Constant value (e.g. "Assessment Year: 2002) Pay Year 250 263 14 A Constant value (e.g. "Pay Year: 2003") Software Vendor Name 264 303 40 A Constant value (e.g. "Software Vendor Name: ABC Vendor") Software Package Name and Version 304 363 60 A Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5) Software Vendor Phone Number 364 411 48 A Constant value (e.g. "Software Vendor Phone Number: 317-555-5555 ") Software Vendor Email 412 459 48 A Constant value (e.g. "Software Vendor Email: Help@ABCVendor.com ") Transmission Description 460 559 100 A
(c) REAL AND PERSONAL TAX DATA FILE (one record per parcel) - Filename = TAXDATA
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A Real properties must match the State 18-digit parcel number in the Real Property Parcel Data File. Personal properties must be unique within the county and match the Personal Property Data File. The first two digits must correspond with the county number. Tax Identification Number 26 50 25 A Taxpayer Name 51 130 80 A Taxpayer Street Address 131 170 40 A Taxpayer City 171 200 30 A Taxpayer State 201 217 17 A Taxpayer Zip Code 218 227 10 A Format xxxxx-xxxx Tax District Number 228 230 3 A Tax District Rate 231 235 5 N Format 3.2 e.g.: 01015; Implied: 010.15 State-Assigned District Number 236 239 4 A County Tax Rate 240 244 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - Township Number 245 248 4 A Township Tax Rate 249 253 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - School Corporation Number 254 263 10 A School Corporation Tax Rate 264 268 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - Library District Number 269 278 10 A Library District Tax Rate 279 283 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - City Number 284 293 10 A City Tax Rate 294 298 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - Special District 1 Name 299 328 30 A Special District 1 Tax Rate 329 333 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - Special District 2 Name 334 363 30 A Special District 2 Tax Rate 364 368 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - Special District 3 Name 369 398 30 A Special District 3 Tax Rate 399 403 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Taxing Authority - Special District 4 Name 404 433 30 A Special District 4 Tax Rate 434 438 5 N Format 3.2 e.g.: 01015; Implied: 010.15 Federal Tax ID Number 439 450 12 N Government Owned Code 451 470 20 A Total Net AV 471 484 14 N Gross Tax Due 485 498 14 N Format 12.2 e.g.: 00000013000050; Implied: 000000130000.50 State Property Tax Replacement Credit Amount -Total 499 512 14 N Format 12.2 e.g.: 00000013000050; Implied: 000000130000.50 Property Tax Replacement Credit % 513 518 6 N Format 3.3 e.g.: 010155; Implied: 010.155% Homestead % 519 524 6 N Format 3.3 e.g.: 010155; Implied: 010.155% Net Tax Due 525 538 14 N Format 12.2 e.g.: 00000013000050; Implied: 000000130000.50 Late Penalty - Personal Property 539 552 14 N Undervalued Penalty - Personal Property 553 566 14 N Prior Delinquency 567 580 14 N Format 12.2 e.g.: 00000013000050; Implied: 000000130000.50 Prior Penalty 581 594 14 N Format 12.2 e.g.: 00000013000050; Implied: 000000130000.50 Total Tax + Penalty Billed 595 608 14 N Format 12.2 e.g.: 00000013000050; Implied: 000000130000.50 Current AV - Total Land 609 620 12 N Current AV - Total Improvements 621 632 12 N AV - Total Land and Improvements 633 644 12 N AV - Residential Land and Lots 645 656 12 N AV - Residential Improvements 657 668 12 N AV - Residential Land and Improvements 669 680 12 N AV - Non-residential Land 681 692 12 N AV - Non-residential Improvements 693 704 12 N AV - Non-residential Land and Improvements 705 716 12 N
(d) ADJUSTMENTS FILE (0, 1, or many records per parcel) - Filename = ADJMENTS
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A Real properties must match the State 18-digit parcel number in the Real Property Parcel Data File. Personal properties must be unique within the county and match the Personal Property Data File. The first two digits must correspond with the county number. Adjustment Type (C/E/D) 26 26 1 A C = Credit, E = Exemption, D = Deduction Adjustment Code 27 28 2 A Refer to Code List 37 Amount 29 40 12 N Format 10.2 e.g.: 000010050010; Implied 0000100500.10 Starting Year 41 44 4 A Number of Years 45 46 2 N
(e) TRAILER RECORD (appears once per file)
Column Start End Length Type Comments/Format Record ID 1 10 10 A Constant value of "TRAILER " Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.
SECTION 6. (a) This SECTION supersedes50 IAC 23-20-3 .
(b) Code List 1 - Property Class Codes
CODE VALUE 100 AGRICULTURAL - VACANT LAND 101 AGRICULTURAL - CASH GRAIN/GENERAL FARM 102 AGRICULTURAL - LIVESTOCK OTHER THAN DAIRY OR POULTRY 103 AGRICULTURAL - DAIRY FARM 104 AGRICULTURAL - POULTRY FARM 105 AGRICULTURAL - FRUIT & NUT FARM 106 AGRICULTURAL - VEGETABLE FARM 107 AGRICULTURAL - TOBACCO FARM 108 AGRICULTURAL - NURSERY 109 AGRICULTURAL - GREENHOUSES 110 AGRICULTURAL - HOG FARM 111 AGRICULTURAL - BEEF FARM 120 AGRICULTURAL - TIMBER 141 AGRICULTURAL LAND WITH MOBILE HOME 149 AGRICULTURAL LAND WITH PP MOBILE HOME 198 AGRICULTURAL BUILD LEASE LAND 199 AGRICULTURAL - OTHER AGRICULTURAL USE 200 MINERAL 300 INDUSTRIAL VACANT LAND 309 PARCEL CLASSIFIED AS VACANT BUT IS PART OF THE SUPPORT LAND FOR ANOTHER PARCEL 310 INDUSTRIAL FOOD & DRINK 320 INDUSTRIAL FOUNDRIES & HEAVY MANUFACTURING 330 INDUSTRIAL MEDIUM MANUFACTURING & ASSEMBLY 340 INDUSTRIAL LIGHT MANUFACTURING & ASSEMBLY 345 INDUSTRIAL OFFICE 346 INDUSTRIAL RESEARCH AND DEVELOPMENT FACILITY 350 INDUSTRIAL WAREHOUSE 360 INDUSTRIAL TRUCK TERMINALS 370 INDUSTRIAL SMALL SHOPS 380 INDUSTRIAL MINES AND QUARIES 385 INDUSTRIAL LANDFILL 390 INDUSTRIAL GRAIN ELEVATORS 398 INDUSTRIAL BUILDING ON LEASED LAND 399 INDUSTRIAL OTHER STRUCTURES 400 COMMERCIAL VACANT LAND 401 COMMERCIAL 4-19 FAMILY APARTMENTS 402 COMMERCIAL 20-39 FAMILY APARTMENTS 403 COMMERCIAL 40 OR MORE FAMILY APARTMENTS 409 COMMERCIAL PARCEL CLASSIFIED AS VACANT BUT IS PART OF THE SUPPORT LAND FOR ANOTHER PARCEL 410 COMMERCIAL MOTELS OR TOURIST CABINS 411 COMMERCIAL HOTELS 412 COMMERCIAL NURSING HOMES & HOSPITALS 415 COMMERCIAL MOBILE HOME PARKS 416 COMMERCIAL CAMP GROUNDS 419 COMMERCIAL OTHER HOUSEING 420 COMMERCIAL SMALL RETAIL 421 COMMERCIAL SUPERMARKETS 422 COMMERCIAL DISCOUNT & JUNIOR DEPARTMENT STORES 424 COMMERCIAL FULL LINE DEPARTMENT STORES 425 COMMERCIAL NEIGHBORHOOD SHOPPING CENTER 426 COMMERCIAL COMMUNITY SHOPPING CENTER 427 COMMERCIAL REGIONAL SHOPPING CENTER 428 COMMERCIAL CONVENIENCE MARKET 429 COMMERCIAL OTHER RETAIL STRUCTURES 430 COMMERCIAL RESTAURANT, CAFÉ, OR BAR 431 COMMERCIAL FRANCHISE-TYPE RESTAURANT 435 COMMERCIAL DRIVE-IN RESTAURANT 439 COMMERCIAL OTHER FOOD SERVICE 440 COMMERCIAL DRY CLEAN PLANT OR LAUNDRY 441 COMMERCIAL FUNERAL HOME 442 COMMERCIAL MEDICAL CLINIC OR OFFICES 443 COMMERCIAL DRIVE-UP / WALK-UP BANK ONLY 444 COMMERCIAL FULL SERVICE BANKS 445 COMMERCIAL SAVINGS AND LOANS 447 COMMERCIAL OFFICE BUILDING 1 OR 2 STORY 448 COMMERCIAL OFFICE O/T 47 WALK-UP 449 COMMERCIAL OFFICE O/T 47 ELEVATOR 450 COMMERCIAL CONVENIENCE MARKET WITH GASOLINE SALES 451 COMMERCIAL CONVENIENCE MARKET / FRANCHISE-TYPE RESTAURANT WITH GASOLINE SALES 452 COMMERCIAL AUTO SERVICE STATION 453 COMMERCIAL CAR WASHES 454 COMMERCIAL AUTO SALES & SERVICE 455 COMMERCIAL GARAGE 456 COMMERCIAL PARKING LOT OR STRUCTURE 460 COMMERCIAL THEATERS 461 COMMERCIAL DRIVE-IN THEATERS 462 GOLF RANGE OR MINIATURE COURSE 463 COMMERCIAL GOLF COURSE 464 COMMERCIAL BOWLING ALLEY 465 COMMERCIAL LODGE HALL OR AMUSEMENT PARK 466 COMMERCIAL AMUSEMENT PARK 467 COMMERCIAL HEALTH CLUB 468 COMMERCIAL ICE RINK 469 COMMERCIAL RIVERBOAT GAMING RESORT 480 COMMERCIAL WAREHOUSE 481 COMMERCIAL MINI-WAREHOUSE 482 COMMERCIAL TRUCK TERMINALS 490 COMMERCIAL MARINE SERVICE FACILITY 495 COMMERCIAL MARINA 496 COMMERCIAL MARINA - SMALL BOATS 498 COMMERCIAL BUILDING ON LEASED LAND 499 COMMERCIAL OTHER STRUCTURE 500 RESIDENTIAL VACANT PLATTED LOT 501 RESIDENTIAL VACANT UNPLATTED LAND OF 0-9.99 ACRES 502 RESIDENTIAL VACANT UNPLATTED LAND OF 10-19.99 ACRES 503 RESIDENTIAL VACANT UNPLATTED LAND OF 20-29.99 ACRES 504 RESIDENTIAL VACANT UNPLATTED LAND OF 30-39.99 ACRES 505 RESIDENTIAL VACANT UNPLATTED LAND OF 40 OR MORE ACRES 509 RESIDENTIAL PARCEL CLASSIFIED AS VACANT BUT IS PART OF THE SUPPORT LAND FOR ANOTHER PARCEL 510 RESIDENTIAL ONE FAMILY DWELLING ON A PLATTED LOT 511 RESIDENTIAL ONE FAMILY DWELLING ON UNPLATTED LAND OF 0-9.99 ACRES 512 RESIDENTIAL ONE FAMILY DWELLING ON UNPLATTED LAND OF 10-19.99 ACRES 513 RESIDENTIAL ONE FAMILY DWELLING ON UNPLATTED LAND OF 20-29.99 ACRES 514 RESIDENTIAL ONE FAMILY DWELLING ON UNPLATTED LAND OF 30-39.99 ACRES 515 RESIDENTIAL ONE FAMILY DWELLING ON UNPLATTED LAND OF 40 OR MORE ACRES 520 RESIDENTIAL TWO FAMILY DWELLING ON A PLATTED LOT 521 RESIDENTIAL TWO FAMILY DWELLING ON UNPLATTED LAND OF 0-9.99 ACRES 522 RESIDENTIAL TWO FAMILY DWELLING ON UNPLATTED LAND OF 10-19.99 ACRES 523 RESIDENTIAL TWO FAMILY DWELLING ON UNPLATTED LAND OF 20-29.99 ACRES 524 RESIDENTIAL TWO FAMILY DWELLING ON UNPLATTED LAND OF 30-39.99 ACRES 525 RESIDENTIAL TWO FAMILY DWELLING ON UNPLATTED LAND OF 40 OR MORE ACRES 530 RESIDENTIAL THREE FAMILY DWELLING ON A PLATTED LOT 531 RESIDENTIAL THREE FAMILY DWELLING ON UNPLATTED LAND OF 0-9.99 ACRES 532 RESIDENTIAL THREE FAMILY DWELLING ON UNPLATTED LAND OF 10-19.99 ACRES 533 RESIDENTIAL THREE FAMILY DWELLING ON UNPLATTED LAND OF 20-29.99 ACRES 534 RESIDENTIAL THREE FAMILY DWELLING ON UNPLATTED LAND OF 30-39.99 ACRES 535 RESIDENTIAL THREE FAMILY DWELLING ON UNPLATTED LAND OF 40 OR MORE ACRES 540 RESIDENTIAL MOBILE/MANUFACTURED HOME FAMILY DWELLING ON A PLATTED LOT 541 RESIDENTIAL MOBILE/MANUFACTURED HOME FAMILY DWELLING ON UNPLATTED LAND OF 0-9.99 ACRES 542 RESIDENTIAL MOBILE/MANUFACTURED HOME FAMILY DWELLING ON UNPLATTED LAND OF 10-19.99 ACRES 543 RESIDENTIAL MOBILE/MANUFACTURED HOME FAMILY DWELLING ON UNPLATTED LAND OF 20-29.99 ACRES 544 RESIDENTIAL MOBILE/MANUFACTURED HOME FAMILY DWELLING ON UNPLATTED LAND OF 30-39.99 ACRES 545 RESIDENTIAL MOBILE/MANUFACTURED HOME FAMILY DWELLING ON UNPLATTED LAND OF 40 OR MORE ACRES 550 RESIDENTIAL CONDOMINIUM UNIT FAMILY DWELLING ON A PLATTED LOT 551 RESIDENTIAL CONDOMINIUM UNIT FAMILY DWELLING ON UNPLATTED LAND OF 0-9.99 ACRES 552 RESIDENTIAL CONDOMINIUM UNIT FAMILY DWELLING ON UNPLATTED LAND OF 10-19.99 ACRES 553 RESIDENTIAL CONDOMINIUM UNIT FAMILY DWELLING ON UNPLATTED LAND OF 20-29.99 ACRES 554 RESIDENTIAL CONDOMINIUM UNIT FAMILY DWELLING ON UNPLATTED LAND OF 30-39.99 ACRES 555 RESIDENTIAL CONDOMINIUM UNIT FAMILY DWELLING ON UNPLATTED LAND OF 40 OR MORE ACRES 556 RESIDENTIAL CONDOMINIUMS 557 RESIDENTIAL CONDOMINIUMS COMMON AREAS 558 RESIDENTIAL CONDOMINIUMS MASTER CARD 590 RESIDENTIAL PP MOBILE HOME (PLAT) 591 RESIDENTIAL PP MOBILE HOME (NO PLAT) 598 RESIDENTIAL ON LEASED LAND 599 RESIDENTIAL OTHER STRUCTURES 600 EXEMPT PROPERTY OWNED BY THE UNITED STATES OF AMERICA 610 EXEMPT PROPERTY OWNED BY THE STATE OF INDIANA 620 EXEMPT PROPERTY OWNED BY A COUNTY 621 EXEMPT PROPERTY CERTIFIED FOR TREASURER'S SALE 622 EXEMPT PROPERTY HELD FOR RESALE 630 EXEMPT PROPERTY OWNED BY A TOWNSHIP 640 EXEMPT PROPERTY OWNED BY A MUNICIPALITY 645 EXEMPT PROPERTY OWNED BY A MUNICPAL HOUSING AUTHORITY 650 EXEMPT PROPERTY OWNED BY A BOARD OF EDUCATION 660 EXEMPT PROPERTY OWNED BY A PARK DISTRICT 661 EXEMPT PROPERTY OWNED BY A CONSERVANCY DISTRICT 662 EXEMPT PROPERTY OWNED BY A SANITARY DISTRICT 665 EXEMPT PROPERTY OWNED BY A PUBLIC LIBRARY 669 OTHER EXEMPT PROPERTY OWNED BY A GOVERNMENTAL UNIT 670 EXEMPT PROPERTY OWNED BY A PRIVATE ACADEMY OR COLLEGE 680 EXEMPT PROPERTY OWNED BY A CHARITABLE ORG THAT IS GRANTED AN EXEMPTION 685 EXEMPT PROPERTY OWNED BY A RELIGIOUS ORG THAT IS GRANTED AN EXEMPTION 686 CHURCH, CHAPEL, MOSQUE, SYNAGOGUE, TABERNACLE, OR TEMPLE THAT IS GRANTED AN EXEMPTION 690 EXEMPT PROPERTY OWNED BY A CEMETERY ORG THAT IS GRANTED AN EXEMPTION 699 OTHER EXEMPT PROPERTY OWNED BY AN ORG THAT IS GRANTED AN EXEMPTION 800 LOCALLY ASSESSED VACANT UTILITY LAND-COMMERCIAL 805 LOCALLY ASSESSED VACANT UTILITY LAND-INDUSTRIAL 810 LOCALLY ASSESSED PROPERTY OWNED BY A BUS COMPANY-COMMERCIAL 811 STATE ASSESSED PROPERTY OWNED BY A BUS COMPANY 815 LOCALLY ASSESSED PROPERTY OWNED BY A BUS COMPANY-INDUSTRIAL 820 LOCALLY ASSESSED PROPERTY OWNED BY A LIGHT, HEAT, OR POWER COMPANY-COMMERCIAL 821 STATE ASSESSED PROPERTY OWNED BY A LIGHT, HEAT, OR POWER COMPANY THAT CONSTITUTES A PART OF ANY RIGHT-OF-WAY OF THE LIGHT, HEAT, OR POWER CO 825 LOCALLY ASSESSED PROPERTY OWNED BY A LIGHT, HEAT, OR POWER COMPANY-INDUSTRIAL 830 LOCALLY ASSESSED PROPERTY OWNED BY A PIPELINE COMPANY-COMMERCIAL 831 STATE ASSESSED PROPERTY OWNED BY A PIPELINE COMPANY THAT CONSTITUTES A PART OF ANY RIGHT-OF-WAY OF THE DISTRIBUTION SYSTEM 835 LOCALLY ASSESSED PROPERTY OWNED BY A PIPELINE COMPANY-INDUSTRIAL 840 LOCALLY ASSESSED PROPERTY OWNED BY A RAILROAD COMPANY-COMMERCIAL 841 STATE ASSESSED OPERATING PROPERTY OWNED BY A RAILROAD COMPANY 845 LOCALLY ASSESSED PROPERTY OWNED BY A RAILROAD COMPANY-INDUSTRIAL 850 LOCALLY ASSESSED PROPERTY OWNED BY A SEWAGE COMPANY-COMMERCIAL 851 STATE ASSESSED PROPERTY OWNED BY A SEWAGE COMPANY THAT CONSTITUTES A PART OF ANY RIGHT-OF-WAY OF THE COLLECTION SYSTEM 855 LOCALLY ASSESSED PROPERTY OWNED BY A SEWAGE COMPANY-INDUSTRIAL 860 LOCALLY ASSESSED PROPERTY OWNED BY A TELEPHONE, TELEGRAPH, OR CABLE COMPANY-COMMERCIAL 861 STATE ASSESSED PROPERTY OWNED BY A TELEPHONE, TELEGRAPH, OR CABLE COMPANY THAT CONSTITUTES A PART OF ANY RIGHT-OF-WAY OF THE DISTRIBUTION SYSTEM 865 LOCALLY ASSESSED PROPERTY OWNED BY A TELEPHONE, TELEGRAPH, OR CABLE COMPANY-INDUSTRIAL 870 LOCALLY ASSESSED PROPERTY OWNED BY A WATER DISTRIBUTION COMPANY-COMMERCIAL 871 STATE ASSESSED PROPERTY OWNED BY A WATER DISTRIBUTION COMPANY THAT CONSTITUTES A PART OF ANY RIGHT-OF-WAY OF THE DISTRIBUTION SYSTEM 875 LOCALLY ASSESSED PROPERTY OWNED BY A WATER DISTRIBUTION COMPANY-INDUSTRIAL
(c) Code List 2 – Street Codes
CODE VALUE A PAVED B UNPAVED C PROPOSED
(d) Code List 3 – Neighborhood Type Codes
CODE VALUE A IMPROVING B STATIC C DECLINING D BLIGHTED
(e) Code List 4 - Data Source
CODE VALUE O OWNER T TENANT E ESITMATED N NOT ENTERED
(f) Code List 5 – Reason for Change Codes
CODE VALUE 1 SPLIT 2 COMBINATION 3 RECLASSIFICATION OF USE 4 BOARD OR REVIEW DETERMINATION (FORM 130) 5 ERROR CORRECTION (FORM 133) 6 TAX BOARD DETERMINATION (FORM 131) 7 TAX COURT DETERMINATION 8 REVALUATION DUE TO FORM 134 9 GENERAL REVALUATION 10 GENERAL REVALUATION - INCOMPLETE STRUCTURE) 11 NEW CONSTRUCTION - INCOMPLETE STRUCTURE 12 NEW CONSTRUCTION - COMPLETE STRUCTURE 13 ADDITION TO EXISTING STRUCTURE 14 DESTROYED STRUCTURE 15 OMITTED OR UNDERVALUED PROPERTY 16 MINERAL CHANGES 17 MISCELLANEOUS 18 COUNTY EQUALIZATION 19 ANNUAL ADJUSTMENT 20 IBTR DETERMINATION (FORM 118) 21 INFORMAL
(g) Code List 6 - Land Type Codes
CODE VALUE 1 COMMERCIAL / INDUSTRIAL LAND 2 CLASSIFIED LAND 3 UNDEVELOPED LAND 4 TILLABLE LAND 5 NONTILLABLE LAND 6 WOODLAND 7 OTHER FARMLAND 8 AGRICULTURAL SUPPORT LAND 9 HOMESITE 11 PRIMARY 12 SECONDARY 13 UNDEVELOPED USABLE 14 UNDEVELOPED UNUSABLE 21 CLASSIFIED FOREST 22 WILDLIFE HABITAT 23 RIPARIAN LAND 24 WINDBREAK 25 FILTER STRIP 26 CEMETERY LAND 41 FLOODED OCCASIONALLY 42 FLOODED SEVERELY 43 FARMED WETLANDS 71 FARM BUILDINGS 72 FARM POND 73 WETLANDS 81 LEGAL DITCH 82 PUBLIC ROAD/ROW 83 UTILITY TRANSMISSION TOWERS 91 RESIDENTIAL EXCESS ACREAGE 92 AGRICULTURAL EXCESS ACREAGE F FRONT LOT GC GOLF COURSE LAND R REAR LOT
(h) Code List 7 – Influence Factor Codes
CODE VALUE 1 TOPOGRAPHY 2 UNDER IMPROVED 3 EXCESS FRONTAGE 4 SHAPE OR SIZE 5 MISIMPROVEMENT 6 RESTRICTIONS 7 TRAFFIC FLOW 8 VIEW 9 CORNER INFLUENCE
(i) Code List 8 – Occupancy Codes
CODE VALUE 1 Single Family 2 Duplex 3 Triplex 4 4-6 Family 5 Mobile Home 6 Row-Type
(j) Code List 9 – Story Configuration Codes
CODE VALUE 1 ENTER STORY HEIGHT 2 BI-LEVEL 3 TRI-LEVEL
(k) Code List 10 – Attic Codes
CODE VALUE 0 None 1 Unfinished 2 1/2 Finished 3 3/4 Finished 4 Finished
(l) Code List 11 – Basement Codes
CODE VALUE 0 None 1 1/4 2 1/2 3 3/4 4 Full
(m) Code List 12 - Crawl Space Codes
CODE VALUE 0 None 1 1/4 2 1/2 3 3/4 4 Full
(n) Code List 13 – Roofing Codes
CODE VALUE 1 Asphalt Shingles 2 Slate or Tile 3 Other 4 Metal
(o) Code List 15 – Heating Codes
CODE VALUE 1 CENTRAL WARM AIR 2 HOT WATER OR STEAM 3 HEAT PUMP 4 OTHER 5 NO HEAT GRAVITY 6 NO HEAT WALL 7 NO HEAT SPACE 8 GEOTHERMAL OR SOLAR HEATING
(p) Code List 17 – Quality Grade and Design Factor Codes
CODE VALUE AAA Quality Grade Factor 360% AAA-1 Quality Grade Factor 330% AA+2 Quality Grade Factor 300% AA+1 Quality Grade Factor 270% AA Quality Grade Factor 240% AA-1 Quality Grade Factor 220% A+2 Quality Grade Factor 200% A+1 Quality Grade Factor 180% A Quality Grade Factor 160% A-1 Quality Grade Factor 150% B+2 Quality Grade Factor 140% B+1 Quality Grade Factor 130% B Quality Grade Factor 120% B-1 Quality Grade Factor 115% C+2 Quality Grade Factor 110% C+1 Quality Grade Factor 105% C Quality Grade Factor 100% C-1 Quality Grade Factor 95% D+2 Quality Grade Factor 90% D+1 Quality Grade Factor 85% D Quality Grade Factor 80% D-1 Quality Grade Factor 70% E+2 Quality Grade Factor 60% E+1 Quality Grade Factor 50% E Quality Grade Factor 40% E-1 Quality Grade Factor 30%
(q) Code List 18 - Construction Type Codes
CODE VALUE 1 WOOD FRAME 1A LIGHT CONSTRUCTION 1B MEDIUM CONSTRUCTION 1C HEAVY CONSTRUCTION 2 STUCCO 3 TILE 4 CONCRETE BLOCK 5 METAL 5A METAL - SINGLE WALL 5B METAL - DOUBLE WALL 5C METAL - TRIPPLE WALL STEEL 6 CONCRETE 6A LIGHT CONSTRUCTION 6B HEAVY CONSTRUCTION 6C 4" CONCRETE 6D 6" CONCRETE 6E 8" CONCRETE 7 BRICK 8 STONE 9 FRAME W/MASONRY 10 ALUMINUM 11 WOOD SLAT 12 WELD WIRE 13 PLANK 14 BASK WEAVE 15 REDBOOD 16 OREOSOTED WOOD 17 FIBERGLASS 41A 4" CONCRETE BLOCK 41B 6" CONCRETE BLOCK 41C 8" CONCRETE BLOCK 42A 6X6 SOLAR SCREENING BLOCK 42B 8X8 SOLAR SCREENING BLOCK 42C 12X12 SOLAR SCREENING BLOCK 51A PREFAB STEEL 51B GUNTED STEEL 51C 7 GAUGE GALVANIZED STEEL 51D 8 GAUGE GALVANIZED STEEL 51E 9 GAUGE GALVANIZED STEEL 51F 10 GAUGE GALVANIZED STEEL 51G GLASS LINED STEEL 51H BOLTED STEEL 51I WELDED STEEL 51J 1/4" STEEL PLATE 51K 3/8" STEEL PLATE 51L 1/2" STEEL PLATE 51M PORCELAIN STEEL 51N FIREPROOF STEEL 52 STEEL TUBULAR FRAME GLASS (GREENHOUSE) 53 CORRUGATED METAL 54 METAL GUARD RAIL 55A 40# RAILS 55B 60# RAILS 55C 80# RAILS 55D 100# RAILS 55E 115# RAILS 55F 130# RAILS 56 PIPE 61 SANDBASE PLASTIC LINER (POOL) 62 REINFORCED CONCRETE 63 CONCRETE STAVE 64 CONCRETE BARRIERS 71A 8" COMMON BRICK 71B 12" COMMON BRICK 72A 4" FACE BRICK 72B 8" FACE BRICK 72C 12" FACE BRICK 81 MACADAM 82 CRUSHED STONE 83 CLAY 84 SOD 85 ASPHALT 85A HEAVY DUTY ASPHALT 85B RUBBERIZED ASPHALT 86 EARTH 87 CINDER 88A RESILIENT MATERIAL COLORED 88C ARTIFICIAL RESILIENT MATERIAL 89 INSULATION MATERIAL 89A CORK BOARD 89B STYRENE 89C FIBERGLASS BOARD 89D FOAM GLASS BOARD 89E MINERAL WOOL BATTS 89F URETHANE 91A 1/6 MASONRY 92 2/6 MASONRY 93 3/6 MASONRY 94 4/6 MASONRY 95 5/6 MASONRY
(r) Code List 21A - Summary of Improvements (Residential and Agricultural Use Codes)
CODE VALUE ADDN ADDITIONS BATHHSE BATH HOUSE BLMSILO BUTLER LOW MOISTURE SILAGE SILO BOATHSE BOAT HOUSE BSILO BUNKER SILO CARSHEDE CAR SHED ENCLOSED CARSHEDO CAR SHED OPEN CONCAPRN CONCRETE APRON CRIBFS CORN CRIP FREE STANDING CRIBOT CORN CRIP DRIVE THROUGH DETGAR DETACHED GARAGE DWELL DWELLING FLCNPY FEED LOT CANOPY FLCONC FEED LOT CONCRETE FLAT WORK GAZEBO GAZEBO GEO GEOTHERMAL HEAT GRANARY GRANARY GRBIN STEEL GRAIN BIN GRNHSEAE GREENHOUSE - ATTACHED 1 END GRNHSEFS GREENHOUSE - FREE STANDING GRNHSELT GREENHOUSE - LEAN-TO HOG HOG CONFINEMENT FACILITY LEANTO LEAN-TO SLTRND SLURRY TANK ROUND MILKH MILK HOUSE MLKP MILKING PARLOR POOLAGC ABOVE GROUND POOL CIRCULAR POOLAGO ABOVE GROUNT POOL OVAL/RECTANGULAR POOLENC1 POOL ENCLOSURE TYPE 1 (UNFINISHED) POOLENC2 POOL ENCLOSURE TYPE 2 (SEMI-FINISHED) POOLENC3 POOL ENCLOSURE TYPE 3 (FINISHED) POTATO POTATO STORAGE POULTRY POULTRY CONFINEMENT POULTRYM POULTRY HOUSE QUONSET QUONSET BUILDING SILO SILO SLTAG SLURRY TANK ABOVE GROUND SLTRCT SLURRY TANK RECTANGULAR SOLAR SOLAR HEAT STABLE STABLE T1 TYPE 1 DAIRY BARN T2 TYPE 2 BANK OR FLAT BARN T31SO TYPE 3 ONE SIDE OPEN T34SO TYPE 3 NO WALLS T3AW TYPE 3 POLE BARN ALL WALS T3AWI TYPE 3 ALL WALLS INSULATED TENNIS TENNIS COURT TOBACCO TOBACCO BARN TSILO TRENCH SILO TURKEY TURKEY BARNS UTLSHED UTILITY SHED VEAL VEAL CONFINEMENT FACILITY WCRIB WIRE CORN CRIB
(s) Code List 21B – Summary of Improvements (Commercial Industrial Use Codes)
CODE VALUE ANNEX GRAIN ELEVATOR ANNEX BIN STEEL TANKS AND CORRUGATED METAL BINS BINCYL DRY STORAGE BIN - CYLINDRICAL TYPE BINHOP DRY STORAGE BIN - HOPPER TYPE BLEACHER BLEACHERS BRIDGEHC HIGHWAY BRIDGE - HIGH COST BRIDGELC HIGHWAY BRIDGE - LOW COST BRIDGEMC HIGHWAY BRIDGE - MEDIAN COST BRIDGEP PEDESTRIAN BRIDGE BULKHEAD BULKHEAD PILING CARSELFA CAR WASH - DO IT YOURSELF AVERAGE CARSELFG CAR WASH - DO IT YOURSELF GOOD CARSELFL CAR WASH - DO IT YOURSELF LOW COST CARWASHA CAR WASH BUILDING - AVERAGE CARWASHG CAR WASH BUILDING - GOOD CARWASHL CAR WASH BUILDING - LOW COST CELLRND CELLS, STEEL PILING, ROUND CELLSQ CELLS, STEEL PILING, SQ CGRNHSE COMMERCIAL GREENHOUSE CHIMNEY CHIMNEY CHIMNEY2 CHIMNEY WITH 2 FLUES COMCNPYA COMM CANOPY - AVERAGE COMCNPYG COMM CANOPY - GOOD COMCNPYH COMM CANOPY - HIGH COST COMCNPYL COMM CANOPY - LOW COST CONCAPPRN CONCRETE APRON CONCCLSD CONCRETE CRIBBING - CLOSED CONCOPEN CONCRETE CRIBBING - OPEN CONCRWLB CONCRETE RETAINING WALL - LEVEL BACKFILL CONCRWSS CONCRETE RETAINING WALL - SLOPING SURCHARGE CONCTANK CONCRETE WATER TANK DECK DECK DIKE EARTH DIKE DRIVEIN DRIVE IN THEATRE DRRANGE DRIVING RANGE ELEVTANK ELEVATED STEEL TANK ENCLSTAD ENCLOSED SPORTS STADIUM EXECGOLF EXECUTIVE COURSE FENCECL FENCING - CHAIN LINK FENCEW FENCING - WOOD FUELTANK FUEL OIL TANK GOLFCRSE GOLF COURSE GRAINEL GRAIN ELEVATORS GUARD GUARDRAILS HGRAIN HORIZONTAL GRAIN STORAGE HSTANK HORIZ BULK STORAGE TANK INCINER INCINERATOR LAKE GOLF COURSE LAKE METCHIM METAL CHIMNEY MHPARK MOBIL HOME PARK MINGOLF MINIATURE GOLF MOOR3 MOORING CLUSTER, 3 PILES MOOR5 MOORING CLUSTER, 5 PILES MOOSTAD MODERN TYPE PARKS MUNPOOL MUNICIPAL SWIMMING POOL OILTANK OIL TANK OLKSTAD OLD TYPE PARKS PAR3GOLF PAR 3 COURSE PAVING PAVING PIPE WELDED STEEL STANDPIPE POOL SWIMMING POOL PRESTANK WELD. STEEL PRESS. TANK PTCHPUTT PITCH AND PUTT COURSE PTENNISD PADDLE TENNIS COURTS - DELUXE PTENNISS PADDLE TENNIS COURTS - DSTANDARD RAILROAD RAILROAD SIDING RCONCRW CONCRETE RETAINING WALL - REINFORCED RESERVOIR RESERVOIR - SURFACE RESTRM REST ROOM RESTROOM CAR WASH RESTROOM FIXTURES SBWALL RETAINING WALL - STEEL BIN TYPE SHBOARD SHUFFLEBOARD COURTS SILO1 TRENCH AND BUNKER SILO TYPE 1 (CONCRETE PANELS PRECAST WALL SUPPORTS SEALED, CONCRETE FLOOR) SILO2 TRENCH AND BUNKER SILO TYPE 2 (POLES, BRACES, CONC. PANELS, CONC. FLOOR) SILO3 TRENCH AND BUNKER SILO TYPE 3 (CANT. POLES, PLYWOOD OR TONGUE AND GROOVE WALLS, CONCRETE FLOOR) SKYWAYHC ENCLOSED WALKWAY - HIGH COST SKYWAYLC ENCLOSED WALKWAY - LOW COST SKYWAYMC ENCLOSED WALKWAY - MEDIAN COST SLIP SMALL BOAT MARINA SSCBAV SELF-SVC CASHIER BOOTH AVERAGE SSCBGD SELF-SVC CASHIER BOOTH GOOD SSCBL SELF-SVC CASHIER BOOTH LOW STACK BRICK OR CONCRETE STACK STANDS STANDS OVER DRESSING ROOM STLSTACK STEEL STACK TENNISD TENNIS COURTS - DELUXE TENNISS TENNIS COURTS - STANDARD TOWER TOWER TRACK RUNNING TRACK TURF ARTIFICIAL TURF VSTANK VERT. BULK STORAGE TANK WADEPOOL WADING POOL WALLS MASONRY WALLS WHPOOL WHIRLPOOL WOODTANK WOOD WATER STORAGE
(t) Code List 22 – Condition Codes
CODE VALUE AV AVERAGE EX EXCELLENT F FAIR G GOOD NV NO VALUE P POOR SV SOUND VALUE VG VERY GOOD VP VERY POOR
(u) Code List 23 – Neighborhood Improvement Code
CODE VALUE AV AVERAGE EX EXCELLENT F FAIR G GOOD P POOR VG VERY GOOD VP VERY POOR
(v) Code List 29 – Wall Type Codes
CODE VALUE 1 CONCRETE BLOCK, STUCCO, TILE, WOOD, ALUMINUM, METAL SIDING, OR EQUAL 2 BRICK, STONE, CONCRETE, OR EQUAL 3 ALUMINUM, METAL, OR STEEL SIDING OR STEEL FRAMING 4 GUARD WALL, PARKING GARAGE
(w) Code List 30 – Frame Type Codes
CODE VALUE 1 WOOD JOIST 2 FIRE RESISTANT 3 REINFORCED CONCRETE 4 FIREPROOF STEEL
(x) Code List 31 – Pricing Key Codes
CODE VALUE GCM___ GENERAL COMMERCIAL MERCANTILE (MODEL NUMBERS 1 - 47) GCI___ GENERAL COMMERCIAL INDUSTRIAL (MODEL NUMBERS 1 - 33) GCR___ GENERAL COMMERCIAL RESIDENTIAL (MODEL NUMBERS 1 - 15) GCK___ GENERAL COMMERCIAL KIT (NO MODEL NUMBERS)
(y) Code List 32 – Commercial/Industrial Improvement Use Type Codes
CODE VALUE APART APARTMENT AUTOSERV AUTO SERVICE AUTOSHOW AUTO SHOWROOM BANK BANK BOWL BOWLING ALLEY CARWASH CAR WASH AUTO CLUB COUNTRY CLUB COMGAR COMMERCIAL GARAGE CONVMRKT CONVENIENCE MARKET DEPTSTOR DEPARTMENT STORE DINING DINING / LOUNGE DISCOUNT DISCOUNT STORE DRIVEIN DRIVE-IN FASTFOOD FAST FOOD FUNEHOME FUNERAL HOME GENOFF GENERAL OFFICE GENRET GENERAL RETAIL HANGAR HANGAR HEALTH HEALTH CLUP HMFG HEAVY MANUFACTURING HOSERV HOTEL/MOTEL SERVICE HOUNIT HOTEL/MOTEL UNIT HUTLSTOR HEAVY UTILITY STORAGE ICERINK ICE RINK INDOFF INDUSTRIAL OFFICE LFTMFG LOFT MANUFACTURING LFTWRHSE LOFT WAREHOUSE LMFG LIGHT MANUFACTURING LUTLSTOR LIGHT UTILITY STORAGE LWRHSE LIGHT WAREHOUSE MALLSHOP MALL SHOPS MEDOFF MEDICAL OFFICE MHPARK MOBILE HOME PARK MILLMFG MILL MANUFACTURING MWRHSE MINI WAREHOUSE NBHSHOP NEIGHBORHOOD SHOPPING CENTER NURSHOME NURSING HOME PARKGAR PARKING GARAGE PARKING PARKING PWRPLANT POWER GENERATING PLANT REGSHOP REGIONAL SHOPPING CENTER RESDEV RESEARCH / DEVELOPMENT SABSMT STAND ALONE BASEMENT SERVICE SERVICE STATION SMSHOP SMALL SHOP SUPRMRKT SUPER MARKET THEATRE THEATRE TRCKBUNK TRUCK TERMINAL BUNK ROOM TRCKWARE TRUCK TERMINAL WAREHOUSE UTLSTOR UTILITY / STORAGE VACANT VACANT OR ABANDONED
(z) Code List 33 – Hotel/Motel Configuration Codes
CODE VALUE ST STRIP BB BACK TO BACK CH CENTER HALL
(aa) Code List 37 – Adjustment Codes (Deductions and Credits)
CODE VALUE 1 MORTGAGE 2 HOMESTEAD CREDIT (STATE, COIT, CEDIT) 3 STANDARD DEDUCTION 4 OVER 65 5 BLIND 6 DISABLED 7 VET TOTAL DISABILITY 8 VET PARTIAL DISABILITY 9 VETERAN WORLD WAR 1 10 SPOUSE VETERAN WORLD WAR 1 11 REHABILITATED RESIDENTIAL PROPERTY 12 REHABILITATED PROPERTY 13 SOLAR ENERGY SYSTEMS/WIND POWER DEVICES 14 RESOURCE RECOVERY SYSTEMS 15 HYDROELECTRIC POWER OR GEOTHERMAL ENERGY HEATING OR COOLING DEVICE 16 REHABILITATION OR REDEVELOPMENT OF REAL PROPERTY IN ECONOMIC REVITALIZATION AREAS ABATEMENT 17 TIF EXEMPTION 18 PERSONAL PROPERTY SOLDIERS EXEMPTION 19 RESOURCE RECOVER/COAL OR OIL SHALE SYSTEM 20 ECONOMIC REVITALIZATION AREA-PERSONAL PROPERTY ABATEMENT 21 ENTERPRISE ZONE 22 TIF REPLACEMENT CREDIT 23 FERTILIZER DEDUCTION 24 PROPERTY TAX REPLACEMENT CREDIT (STATE) 25 GOVERNMENT-OWNED, NON-TAXABLE 26 EDUCATIONAL 27 LITERARY 28 SCIENTIFIC 29 RELIGIOUS 30 CHARITABLE 31 HOSPITAL 32 LOW INCOME RESIDENCE 33 INDUSTRIAL WASTE CONTROL FACILITY 34 POLLUTION CONTROL-PERSONAL PROPERTY 35 LAKE/RESERVOIR 36 LOW INCOME HOUSING 37 FINE ARTS-PERSONAL PROPERTY 38 FRATERNITY/SORORITY 39 SPECIFIED ORGANIZATION 40 INTERSTATE COMMERCE-PERSONAL PROPERTY 41 TRUCK CHASSIS 42 NON-RESIDENT AUTO DEALER 43 BUS CHASSIS 44 OTHER 45 CEMETERY 50 REAL INVESTMENT DEDUCTION 51 PP INVESTMENT DEDUCTION 52 UTILITY INVESTMENT DEDUCTION 53 REAL EZ INVESTMENT DEDUCTION 54 PERSONAL PROPERTY EZ INVESTMENT DEDUCTION 55 CIRCUIT BREAKER CREDIT (EXCEPT OVER 65 CREDIT) 56 OVER 65 CIRCUIT BREAKER CREDIT 57 CEDIT RESIDENTIAL CREDIT 58 LOIT HOMESTEAD CREDIT (HEA 1478-2007) 59 LOIT RESIDENTIAL CREDIT (HEA 1478-2007) 60 LOIT PTRC – ALL PROPERTY (HEA 1478-2007)
(bb) Code List 38 – Taxpayer Type Codes
CODE VALUE B Business I Individual
(cc) Code List 45 – Grounds for Appeal Codes
CODE VALUE 1 GRADE 2 AGE 3 CONDITION 4 PHYSICAL DESCRIPTION IMPROVEMENTS 5 OBSOLESCENCE 6 PHYSICAL DESCRIPTION LAND 7 INFLUENCE FACTOR
(dd) Code List 53 – Exempt Transaction Codes
CODE VALUE 0 NONE - NOT AN EXEMPT TRANSACTION 1 SECURITY INTEREST DOCUMENT SUCH AS MORTGAGE OR TRUST DEED 2 LEASES THAT ARE FOR A TERM OF LESS THAN NINETY (90) YEARS 3 DOCUMENT FOR COMPULSORY TRANSACTIONS AS A RESULT OF FORECLOSURE OR EXPRESS THREAT OF FORECLOSURE, DIVORCE, COURT ORDER, CONDEMNATION OR PROBATE 4 TRANSFER TO A CHARITY 5 AGREEMENTS AND OTHER DOCUMENTS FOR MERGERS, CONSOLIDATIONS AND INCORPORATIONS INVOLVING SOLELY NONLISTED STOCK 6 QUITCLAIM DEEDS NOT SERVING AS A SOURCE OF TITLE 7 TRANSFER FOR NO CONSIDERATION OR GIFT 8 DOCUMENTS INVOLVING THE PARTITION OF LAND TENANTS IN COMMON, JOINT TENANTS OR TENANTS BY THE ENTIRETY 9 RE-RECORDING TO CORRECT PRIOR RECORDED DOCUMENT 10 RIGHT-OF-WAY GRANTS FOR NO CONSIDERATION 11 EASEMENTS WITH NO TRANSFER OF TITLE
(ee) Code List 56 – Deed Type Codes
CODE VALUE AD ADMINISTRATOR'S DEED AS AFFIDAVIT OF SURVIVORSHIP AU AUDITOR'S DEED CD CORRECTIVE WARRANTY DEED CM COMMISSIONER'S DEED CO COURT ORDER CT CONTRACT SALE CW CORPORATE WARRANTY DD DEED OF DISTRIBUTION DF DEED IN LIEU OF FORECLOSURE DM DISSOLUTION OF MARRIAGE EX EXECUTOR'S DEED GD GUARDIAN'S DEED IT DEED IN TRUST LW LIMITED WARRANTY DEED OD ORDER OF DISTRIBUTION PR PERSONAL REPRESENTATIVE DEED QC QUIT CLAIM DEED RD RECEIVER'S DEED SH SHERIFF'S DEED SW SPECIAL WARRANTY TD TRUSTEE'S DEED UM U.S. MARSHALL'S DEED WR WARRANTY XD TAX DEED
SECTION 7. (a) This SECTION supersedes50 IAC 23-21-3 .
(b) Code List 57 – Taxing Unit Type Codes
CODE VALUE 0 STATE 1 COUNTY 2 TOWNSHIP 3 CITY/TOWN 4 SCHOOL 5 LIBRARY 6 SPECIAL UNIT 7 CONSERVANCY 8 TAX INCREMENT REPLACEMENT
SECTION 8. (a) This SECTION supersedes50 IAC 23-22-3 .
(b) Code List 58 – Property Class Type for Statistics Codes
CODE VALUE IMPRES IMPROVED RESIDENTIAL UNIRES UNIMPROVED RESIDENTIAL IMPCOM IMPROVED COMMERCIAL UNICOM UNIMPROVED COMMERCIAL IMPIND IMPROVED INDUSTRIAL UNIIND UNIMPROVED INDUSTRIAL AGLAND AGRICULTURAL LAND AGHMSTS AGRICULTURAL HOMESITES
SECTION 9. (a) This SECTION supersedes50 IAC 23-20-4 (h).
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format Filename 1 18 18 A Filename (e.g. "Filename: SALEDISC") County Number 19 35 17 A Constant value (e.g. "County Number: 23") County Description 36 75 40 A Constant value (e.g. "County Description: LAKE COUNTY ") Location Cost Multiplier 76 84 9 A Constant value (e.g. "LCM: 1.01") File Format ID 85 105 21 A Constant value of "File Format ID: 2004A This communicates the version of the structure used to create the data. County Contact Name 106 145 40 A Constant value (e.g. "County Contact Name: Robert Smith ") County Contact Phone 146 185 40 A Constant value (e.g. "County Contact Phone: 219-555-5555 ") File create date 186 215 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File create time 216 237 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 238 258 21 A Constant value (e.g. "Assessment Year: 2002) Pay Year 259 272 14 A Constant value (e.g. "Pay Year: 2003") Software Vendor Name 273 312 40 A Constant value (e.g. "Software Vendor Name: ABC Vendor") Software Package Name and Version 313 372 60 A Constant value (e.g. "Software Package Name: ABC Assessor System Version 1.5) Software Vendor Phone Number 373 420 48 A Constant value (e.g. "Software Vendor Phone Number: 317-555-5555 ") Software Vendor Email 421 468 48 A Constant value (e.g. "Software Vendor Email: Help@ABCVendor.com ") Transmission Description 469 568 100 A Constant value (e.g. "Transmission Description: Preliminary Data Submission - Test ")
(c) SALES DISCLOSURE FILE (0, 1, or many records per parcel) - Filename = SALEDISC
Column Start End Length Type Comments/Format Parcel Number 1 1 25 25 A Real properties must match the State 18-digit parcel number in the Real Property Parcel Data File. Personal properties must be unique within the county and match the Personal Property Data File. The first two digits must correspond with the county number. Parcel 1 Acreage 26 32 7 A Format 4.3 Parcel 1 Split (Y/N) 33 33 1 A Parcel Number 2 34 58 25 A Real properties must match the State 18-digit parcel number in the Real Property Parcel Data File. Personal properties must be unique within the county and match the Personal Property Data File. The first two digits must correspond with the county number. Parcel 2 Acreage 59 65 7 A Format 4.3 Parcel 2 Split (Y/N) 66 66 1 A Parcel Number 3 67 91 25 A Real properties must match the State 18-digit parcel number in the Real Property Parcel Data File. Personal properties must be unique within the county and match the Personal Property Data File. The first two digits must correspond with the county number. Parcel 3 Acreage 92 98 7 A Format 4.3 Parcel 3 Split (Y/N) 99 99 1 A Street Address of Property Transferred 100 139 40 A City of Property Transferred 140 169 30 A State of Property Transferred 170 171 2 A Zip Code of Property Transferred 172 181 10 A Format xxxxx-xxxx Tax Bill Street Address 182 221 40 A Tax Bill City 222 251 30 A Tax Bill State 252 253 2 A Tax Bill Zip Code 254 263 10 A Format xxxxx-xxxx Number of Parcels 264 266 3 N Adjacent Property Owner (Y/N) 267 267 1 A Vacant Land (Y/N) 268 268 1 A Exchange for Other Real Property ("Trade") (Y/N) 269 269 1 A Seller-provided Financing (Y/N) 270 270 1 A Seller Paid Points 271 282 12 N Change in use (Y/N) 283 283 1 A Existence of a Family or Business Relationship Between Buyer and Seller (Y/N) 284 284 1 A Land Contract (Y/N) 285 285 1 A Land Contract Date 286 295 10 A Format mm/dd/yyyy Personal Property Included in Transfer (Y/N) 296 296 1 A Amount of Personal Property Included in Transfer 297 308 12 N Buyer/Seller Significant Physical Changes to Property Between March 1 and Date of Sales (Y/N) 309 309 1 A Non-warranty deed (Y/N) 310 310 1 A Type of Deed (other than warranty) 311 312 2 A Partial Interest (Y/N) 313 313 1 A Security Interest (Y/N) 314 314 1 A Leases (Y/N) 315 315 1 A Foreclosure (Y/N) 316 316 1 A Mergers (Y/N) 317 317 1 A Quitclaim deeds (Y/N) 318 318 1 A Partition Documents (Y/N) 319 319 1 A Transfer to charity, NFP, government (Y/N) 320 320 1 A No/discount consideration (Y/N) 321 321 1 A Rerecording (Y/N) 322 322 1 A Easement/ROW (Y/N) 323 323 1 A Contract Date 324 333 10 A Format mm/dd/yyyy Total Sales Price 334 348 15 N Special Circumstances 349 848 500 A Name of Seller1 849 883 35 A Street Address of Seller1 884 923 40 A City of Seller1 924 953 30 A State of Seller1 954 955 2 A Zip Code of Seller1 956 965 10 A Format xxxxx-xxxx Name of Seller2 966 1000 35 A Street Address of Seller2 1001 1040 40 A City of Seller2 1041 1070 30 A State of Seller2 1071 1072 2 A Zip Code of Seller2 1073 1082 10 A Format xxxxx-xxxx Title Company Name 1083 1112 30 A Title Company Phone 1113 1124 12 A Format xxx-xxx-xxxx Name of Buyer 1 1125 1159 35 A Street Address of Buyer 1 1160 1199 40 A City of Buyer 1 1200 1229 30 A State of Buyer 1 1230 1231 2 A Zip Code of Buyer 1 1232 1241 10 A Format xxxxx-xxxx Buyer Primary Residence (Y/N) 1242 1242 1 A Name of Buyer 2 1243 1277 35 A Street Address of Buyer 2 1278 1317 40 A City of Buyer 2 1318 1347 30 A State of Buyer 2 1348 1349 2 A Zip Code of Buyer 2 1350 1359 10 A Format xxxxx-xxxx Telephone Number of Seller or Representative 1360 1371 12 A Format xxx-xxx-xxxx Telephone Number of Buyer or Representative 1372 1383 12 A Format xxx-xxx-xxxx Assessor Significant Changes (Y/N) 1384 1384 1 A AV - Land 1385 1399 15 N AV - Improvements 1400 1414 15 N AV - Total 1415 1429 15 N Neighborhood Code 1430 1441 12 A Property Class Code 1442 1444 3 A Taxing District 1445 1449 5 A
(d) TRAILER RECORD (appears once per file)
Column Start End Length Type Comments/Format Record ID 1 10 10 A Constant value of "TRAILER " Total Record Count 11 30 20 N Total number of records in the file excluding header and trailer records.
SECTION 10. (a) This SECTION supersedes50 IAC 23-21-4 .
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format FileName 1 18 18 A Filename (e.g. "FILENAME: TABRATES") County Number 19 35 17 A 2 digit County Number (e.g. "County Number: 09") County Description 36 75 40 A County Name (e.g. "County Description: CASS COUNTY") File Format ID 76 96 21 A "File Format ID: 2006A" County Contact Name 97 136 40 A Name of person in county to contact regarding submittal (e.g. "County Contact Name Robert Smith") County Contact Phone Number 137 176 40 A Phone number of Contact person (e.g. "County Contact Phone: 555-555-5555") File Create Date 177 206 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2005") File Create Time 207 228 22 A e.g. "File Create Time: 1400" Pay Year 229 242 14 A e.g. "Pay Year: 2006" Transmission Description 243 342 100 A e.g. "Transmission Description: Preliminary Data Submission - Test"
(c) TAB TAX RATES (appears once per unit's fund/district combination) - Filename = TABRATES
Column Start End Length Type Comments/Format County Code 1 3 2 A 2 digit County Code Unit Type Code 4 4 1 A 1 digit Unit Type Code See Code List 57 Unit Code 5 8 4 A 4 digit Unit Code Fund Code 9 12 4 A 4 digit Fund Code State Tax District Code 13 17 5 A Must be 5 digits (e.g.: 41026) The first 2 digits are the county number. Refer to the Certified Tax Rate Order Tax Rate 18 23 6 N Format 2.4 (e.g.: 010015; Implied 01.0015)
(d) TRAILER RECORD (the last record in each file)
Column Start End Length Type Comments/Format Record Id 1 10 10 A Constant value of "TRAILER" Total Record Count 11 30 20 N Total Number of Records excluding Header & Trailer
SECTION 11. (a) This SECTION supersedes50 IAC 23-21-5 .
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format FileName 1 18 18 A Filename (e.g. "FILENAME: CERTDRATES") County Number 19 35 17 A 2 digit County Number (e.g. "County Number: 09") County Description 36 75 40 A County Name (e.g. "County Description: CASS COUNTY") File Format ID 76 96 21 A "File Format ID: 2006A" File Create Date 97 126 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2005") File Create Time 127 148 22 A e.g. "File Create Time: 1400" Pay Year 149 162 14 A e.g. "Pay Year: 2006" Transmission Description 163 262 100 A e.g. "Transmission Description: Preliminary Data Submission - Test"
(c) TAX RATES (appears once per unit's fund/district combination) - Filename = CERTDRATES
Column Start End Length Type Comments/Format County Code 1 3 2 A 2 digit County Code Unit Type Code 4 4 1 A 1 digit Unit Type Code See Code List 57 Unit Code 5 8 4 A 4 digit Unit Code Fund Code 9 12 4 A 4 digit Fund Code State Tax District Code 13 17 5 A Must be 5 digits (e.g. 41026) The first 2 digits are the county number. Refer to the Certified Tax Rate Order Tax Rate 18 23 6 N Format 2.4 (e.g.: 010015; Implied 01.0015)
(d) ALL TAX & CREDIT RATES (appears once per unit's fund/district combination) - Filename = ALLCERTDRATES)
Column Start End Length Type Comments/Format County Code 1 3 2 A 2 digit County Code State Tax District Code 4 8 5 A Must be 5 digits (e.g. 41026) The first 2 digits are the county number. Refer to the Certified Tax Rate Order Total Tax Rate 9 14 6 N Format 2.4 (e.g.: 010015; Implied 01.0015) SPTRC Real & Non-Business PP 15 20 6 N SPTRC Business PP 21 26 6 N State Homestead 27 32 6 N COIT Homestead 33 38 6 N
(e) TRAILER RECORD (the last record in each file)
Column Start End Length Type Comments/Format Record Id 1 10 10 A Constant value of "TRAILER" Total Record Count 11 30 20 N Total Number of Records excluding Header & Trailer
SECTION 12. (a) This SECTION supersedes50 IAC 23-21-6 .
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format FileName 1 18 18 A Filename (e.g. "FILENAME: UTILITYAV") County Number 19 35 17 A 2 digit County Number (e.g. "County Number: 09") County Description 36 75 40 A County Name (e.g. "County Description: CASS COUNTY") File Format ID 76 96 21 A "File Format ID: 2006A" File Create Date 97 126 30 A mm/dd/yyyy format (e.g. File Create Date: 03/03/2005") File Create Time 127 148 22 A e.g. "File Create Time: 1400" Pay Year 149 162 14 A e.g. "Pay Year: 2006" Transmission Description 163 262 100 A e.g. "Transmission Description: Preliminary Data Submission - Test"
(c) STATE UTILITY ASSESSMENTS (appears once per Taxpayer/district combination) - Filename = UTILITYAV
Column Start End Length Type Comments/Format Tax Payer Name 1 41 40 A Company/Organization Name Contact Name 42 81 40 A Address 82 156 75 A City 157 186 30 A State 187 188 2 A Zip Code 189 198 10 A Format XXXXX-XXXX DLGF Taxing District 199 203 5 A Must be 5 digits (e.g.: 41026) The first 2 digits are the county number. Refer to the Certified Tax Rate Order Uncontested DLGF Distributable 204 215 12 N Contested DLGF Distributable 216 227 12 N
(d) TRAILER RECORD (the last record in each file)
Column Start End Length Type Comments/Format Record Id 1 10 10 A Constant value of "TRAILER" Total Record Count 11 30 20 N Total Number of Records excluding Header & Trailer
SECTION 13. (a) This SECTION supersedes50 IAC 23-21-7 .
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format FileName 1 18 18 A Filename (e.g. "FILENAME: RAILAV") County Number 19 35 17 A 2 digit County Number (e.g. "County Number: 09") County Description 36 75 40 A County Name (e.g. "County Description: CASS COUNTY") File Format ID 76 96 21 A "File Format ID: 2006A" File Create Date 97 126 30 A mm/dd/yyyy format (e.g. File Create Date: 03/03/2005") File Create Time 127 148 22 A e.g. "File Create Time: 1400" Pay Year 149 162 14 A e.g. "Pay Year: 2006" Transmission Description 163 262 100 A e.g. "Transmission Description: Preliminary Data Submission - Test"
(c) STATE RAILROAD ASSESSMENTS (appears once per Taxpayer/district combination) - Filename = RAILAV
Column Start End Length Type Comments/Format Tax Payer Name 1 41 40 A Company/Organization Name Contact Name 42 81 40 A Address 82 156 75 A City 157 186 30 A State 187 188 2 A Zip Code 189 199 11 A Format XXXXX-XXXX Line Description 200 249 50 A DLGF Taxing District 250 254 5 A Must be 5 digits (e.g.: 41026) The first 2 digits are the county number. Refer to the Certified Tax Rate Order Track Value 255 266 12 N Personal Property AV 267 278 12 N Improvements 279 290 12 N Contested DLGF Distributable 291 302 12 N
(d) TRAILER RECORD (the last record in each file)
Column Start End Length Type Comments/Format Record Id 1 10 10 A Constant value of "TRAILER" Total Record Count 11 30 20 N Total Number of Records excluding Header & Trailer
SECTION 14. (a) This SECTION supersedes50 IAC 23-22-4 .
(b) HEADER RECORD (the first record in each file)
Column Start End Length Type Comments/Format Filename 1 21 21 A Filename (e.g. "Filename: VALIDSALES") County number 22 38 17 A Constant Value (e.g. "County Number: 23") County Description 39 78 40 A Constant Value (e.g. County Description: LAKE COUNTY") File Format ID 79 99 21 A Constant value of "File Format ID: 2006A" County Contact Name 100 139 40 A Constant value (e.g. "County Contact Name: Robert Smith") County Contact Phone 140 179 40 A Constant value (e.g. "County Contact Phone: 219-555-5555") File Create Date 180 209 30 A mm/dd/yyyy format (e.g. "File Create Date: 03/03/2003") File Create Time 210 231 22 A Constant value (e.g. "File Create Time: 1400") Assessment Year 232 252 21 A Constant value (e.g. "Assessment Year: 2002") Pay Year 253 266 14 A Constant value (e.g. "Pay Year: 2003) Name of Vendor Performing Ratio Study 267 306 40 A Constant value (e.g. "Vendor Name: ABC Vendor") Software Vendor Phone Number 307 331 25 A Constant value (e.g. "Vendor Phone: 317-555-555") Software Vendor Email 332 356 25 A Constant value (e.g. "Vendor Email: Help@ABCVendor.com") Transmission Description 357 456 100 A Constant value (e.g. "Transmission Description: Preliminary Data Submission – Test")
(c) VALID SALES FILE (0, 1, or many records) - Filename = VALIDSALES
Column Start End Length Type Comments/Format Parcel Number 1 25 25 A Real properties must match the State 18-digit parcel number in the Real Property Parcel Data File. Personal properties must be unique within the county and match the Personal Property Data File. The first two digits must correspond with the county number. GIS Parcel Number 26 50 25 A This is the State Standard Parcel Number AV - Land 51 62 12 N AV - Improvements 63 74 12 N AV - Total 75 86 12 N Date of Sale 87 96 10 A Format mm/dd/yyyy Net Sales Price 97 111 15 N Township Number 112 115 4 A DLGF Taxing District Number 116 118 3 A Neighborhood Code 119 130 12 A Property Class Code 131 133 3 A Refer to Code List 1 Assessment to Sales Ratio 134 138 5 A
(d) RATIO STUDY STATISTICS FILE (one record per class, per township) - Filename = STATISTICS
Column Start End Length Type Comments/Format Township Number 1 4 4 A Property Class for Stats 5 7 3 A Refer to Code List 58 Mean Assessment Ratio 8 12 5 N Expressed as a decimal carried to 4 decimal places (e.g. "0.9852" or "1.0243") Weighted Mean Assessment Ratio 13 17 5 N Expressed as a decimal carried to 4 decimal places (e.g. "0.9852" or "1.0243") Median Assessment Ratio 18 22 5 N Expressed as a decimal carried to 4 decimal places (e.g. "0.9852" or "1.0243") Coefficient of Dispersion about the Median 23 27 5 N Expressed as a decimal carried to 4 decimal places (e.g. "0.1533") Price-Related Differential 28 32 5 N Expressed as a decimal carried to 4 decimal places (e.g. "1.0324")
(e) TRAILER RECORD (the last record in each file)
Column Start End Length Type Comments/Format Record Id 1 10 10 A Constant value of "TRAILER" Total Record Count 11 30 20 N Total Number of Records excluding header and trailer records.
SECTION 15. This document takes effect upon filing with the publisher. This document applies to data sets for 2007 pay 2008 and forward. The sections of50 IAC 23 not affected by this document apply to data sets for 2009 pay 2010.
SECTION 16. This document expires on the earlier of the following:(1) The date that the department of local government finance adopts another emergency rule under P.L.146-2008 (HEA 1001-2008), SECTION 866, or a rule underIC 4-22-2 that amends, repeals, or otherwise supersedes this document.(2) July 1, 2009.
LSA Document #08-440(E)Filed with Publisher: June 11, 2008, 8:21 a.m.Posted: 06/11/2008 by Legislative Services Agency
DIN: 20080611-IR-050080440ERAComposed: Nov 01,2016 12:25:01AM EDTA PDF version of this document.
