-IR- Database Guide
-IR- Database: Indiana Register

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 at 50 IAC 23-20-4(a) through 50 IAC 23-20-4(g) and 50 IAC 23-20-4(i), 50 IAC 23-20-5, 50 IAC 23-20-6, 50 IAC 23-20-7, and 50 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 at 50 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 at 50 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, and 50 IAC 23-22-4. Authority: P.L.146-2008 (HEA 1001-2008), SECTION 866. Effective June 11, 2008.


SECTION 1. (a) This SECTION supersedes 50 IAC 23-20-4(a) through 50 IAC 23-20-4(g) and 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 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 supersedes 50 IAC 23-21-6.

(b) HEADER RECORD (the first record in each file)

Column  Start  End