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

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE

Proposed Rule
LSA Document #12-548

DIGEST

Amends 50 IAC 26-20-7 concerning file formatting requirements for oil and gas assessments. Amends 50 IAC 26-20-8 concerning file formatting requirements for real and personal property tax data. Effective 30 days after filing with the Publisher.




SECTION 1. 50 IAC 26-20-7 IS AMENDED TO READ AS FOLLOWS:

50 IAC 26-20-7 Oil and gas assessments

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5


Sec. 7. (a) HEADER RECORD (appears once per file):
(1) The HEADER RECORD must be placed as the first record in each oil and gas assessment file including the OILGAS and OILGASALL files.
(2) The format of the HEADER RECORD must be consistent with the following data format:
Column  Start  End  Length  Type  Comments/Format 
Filename  10  10  Name of data file (e.g., OILGAS or OILGASALL). 
County Number  11  12  State designated county ID (e.g., 23). See code list 59. 
County Description  13  32  20  State designated county name (e.g., LAKE). See code list 59. 
File Format ID  33  37  Constant value of 2010A. This communicates the version of the structure used to create the data. 
County Contact Name  38  77  40  Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith). 
County Contact Phone  78  95  18  Complete telephone number of individual at the county who can answer questions specific to this data extract – format required is ###-###-#### ##### (e.g., 219-555-5555 44444). 
File Create Date  96  105  10  Date the file was created – format required is mm/dd/yyyy format (e.g., 10/01/2010). 
File Create Time  106  109  Time the file was created – format required is #### in military time (e.g., 1400). 
Assessment Year  110  113  The assessment year specific to the data submission – format required is yyyy (e.g., 2009). 
Pay Year  114  117  The tax payment year specific to the data submission – format required is yyyy (e.g., 2010). 
Software Vendor Company  118  177  60  Full name of the vendor company preparing the data extract. 
Software Package Name and Version  178  237  60  Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5). 
Software Vendor Contact Name  238  287  50  Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith). 
Software Vendor Phone Number  288  305  18  Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract – format required is ###-###-#### ##### (e.g., 317-555-5555 44444). 
Software Vendor Contact E-mail  306  353  48  E-mail of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com). 
Transmission Description  354  453  100  Description of transmission. Comment field, free text. 

(b) OIL AND GAS WELL ASSESSMENTS FILE (0, 1, or many records per parcel) - Filename = OILGAS:
(1) The OILGAS file contains records for individual oil and gas assessed values. One (1) record is required for each single OIL or each single GAS lease in a Tax District. One (1) record may not encompass more than one (1) Tax District or more than one (1) Well Type. A record may cover many wells encompassed by a single lease or multiple leases.
(2) The OILGAS file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated OILGASALL file.
(3) Primary Key for the OILGAS file:
(A) Property Oil and Gas Number. The Property Oil and Gas Number field must be unique within this file. In compliance with 50 IAC 26-8-2, no duplicate Property Numbers are allowed.
(4) Foreign Key to the TAXDATA PARCEL file:
(A) Property Number. Location. Each Property Number Location value in the OILGAS table must match a valid Property Parcel Number in the TAXDATA PARCEL file.
Column  Start  End  Length  Type  Comments/Format 
Property Oil and Gas Number  25  25  Personal properties, including oil and gas, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the TAXDATA Data File. Social Security numbers or federal ID numbers may not be used as a Property Number. A unique number to identify the Oil and Gas filing. This number identifies the main filing, which is then allocated to the interest holders. 
Parcel Number  26  50  25  A  Complete real property number upon which the well sets, if relevant. 
Well Type  51 26  53 28  Field should include one of "OIL" or "GAS" description. 
Lease?(Y/N)  54 29  54 29  Is the oil/gas property a lease? 
Owner or Operator (Y/N) or both? (Y/N/B)  55 30  55 30  Is the report filed by the owner or operator or both? (Y/N/B) 
Acreage  56 31  67 42  12  Acreage of oil/gas record. Format 8.4 (e.g., 000200001000; Implied: 00020000.1000). 
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 43  85 51  Format 7.2 (e.g., 001050050; Implied: 0010500.50). 
Total Assessed Value  86 52  97 63  12  Sum of total royalty interest assessment subject to allocation and total working interest subject to allocation. 
Secondary/Stimulated (Y/N)  98 64  98 64   
Location  99 65  123 89  25  The primary real property Parcel Number where this lease is located if available. 
State-Assigned District Number  124 90  126 92  The state-assigned tax district number as designated on the county budget order. 
Appurtenance Value  127 93  138 104  12   

(c) OIL AND GAS WELL ASSESSMENTS FILE (0, 1, or many records per parcel) oil and gas number) - Filename = OILGASALL:
(1) The OILGASALL file contains records for individual oil and gas assessed values. One (1) or many OILGASALL records may exist for each OILGAS record. There may be up to sixty-four (64) records for Working Interest and sixty-four (64) records for Royalty Interest for each OILGAS lease record.
(2) The OILGASALL file must be submitted to the department and the legislative services agency by the county assessor on or before October 1 of the year of assessment and must be submitted with associated OILGAS file.
(3) Primary Key for the OILGASALL file: The combination of the following fields must be unique within the OILGASALL file:
(A) Property Oil and Gas Number. Each Property Oil and Gas Number value in the OILGASALL table must match a valid Property Oil and Gas Number in the OILGAS file.
(B) OILGASALL Instance Property Number. The OILGASALL Instance Property Number must be unique to a Property an Oil and Gas Number within this file. No duplicate OILGASALL Instance Property Numbers are allowed for a given Property Oil and Gas Number.
(4) Foreign Key to the OILGAS file:
(A) Property Oil and Gas Number. Each Property Oil and Gas Number value in the OILGASALL table must match a valid Property Oil and Gas Number in the OILGAS file.
(5) Foreign Key to the TAXDATA file:
(A) Property Number. Each Property Number value in the OILGASALL table must match a valid Parcel Number or Property Number in the TAXDATA file.
Column  Start  End  Length  Type  Comments/Format 
Property Oil and Gas Number  25  25  Personal properties, including oil and gas, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the OILGAS Data File. Social Security numbers or federal ID numbers may not be used as a Property Number. A unique number to identify the Oil and Gas filing. This number identifies the main filing which is then allocated to the interest holders. 
OILGASALL Instance Number  26  28  3  N  Numeric value used to distinguish among multiple records for the oil/gas. Note: the combination of Property Number and OILGASALL Instance Number identifies a unique record within this file. 
Property Number  26  50  25  A  Personal properties, including oil and gas, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2. The Property Number identifies a unique record for a certain individual interest owner within this file and must match a Property Number in the TAXDATA data file. 
Interest Type  29 51  29 51  Working Interest (W) or Royalty Interest (R). 
Oil and Gas Allocation Interest Factor  30 52  38 60  % of total interest in the lease. The total of each Interest Type must add to 100%. Format 3.6 (e.g., 000015625; Implied 000.015625). 
Calculated Assessment  39 61  50 72  12  Field should contain the calculated assessment of the interest for this owner. 
Owner Name  51 73  130 152  80  Name of owner. 
Owner Street Address  131 153  190 212  60  Street address or P.O. Box for owner. 
Owner City  191 213  220 242  30  City for owner. 
Owner State or Province or Territory  221 243  250 272  30  State/ State/province/territory for owners. owner. 
Owner Postal Code  251 273  260 282  10  U.S. postal code or country code of address, for owner. Primary format xxxxx-xxxx for U.S. 
Owner Country  261 283  263 285  Country for owner. See code list 62. 
Appurtenance Value  264  275  12  N  Value of accessories associated with the oil/gas well. 

(d) TRAILER RECORD (appears once per file):
(1) The TRAILER RECORD must be placed as the last record in each oil and gas assessment file including the OILGAS and OILGASALL files.
(2) The format of the TRAILER RECORD must be consistent with the following data format:
Column  Start  End  Length  Type  Comments/Format 
Record ID  10  10  Constant value of Constant value of TRAILER. 
Total Record Count  11  30  20  Total number of records in the file excluding header and trailer records. 
(Department of Local Government Finance; 50 IAC 26-20-7; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)


SECTION 2. 50 IAC 26-20-8 IS AMENDED TO READ AS FOLLOWS:

50 IAC 26-20-8 Real and personal tax data

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5


Sec. 8. (a) HEADER RECORD (first record in each file):
(1) The HEADER RECORD must be placed as the first record in each real and personal tax data file including the TAXDATA and ADJMENTS files.
(2) The format of the HEADER RECORD must be consistent with the following data format:
Column  Start  End  Length  Type  Comments/Format 
Filename  10  10  Name of data file (e.g., TAXDATA or ADJMENTS). 
County Number  11  12  State designated county ID (e.g., 23). See code list 59. 
County Description  13  32  20  State designated county name (e.g., LAKE). See code list 59. 
File Format ID  33  37  Constant value of 2010A. This communicates the version of the structure used to create the data. 
County Contact Name  38  77  40  Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith). 
County Contact Phone  78  95  18  Complete telephone number of individual at the county who can answer questions specific to this data extract – format required is ###-###-#### ##### (e.g., 219-555-5555 44444). 
File Create Date  96  105  10  Date the file was created – format required is mm/dd/yyyy format (e.g., 10/01/2010). 
File Create Time  106  109  Time the file was created – format required is #### in military time (e.g., 1400). 
Assessment Year  110  113  The assessment year specific to the data submission – format required is yyyy (e.g., 2009). 
Pay Year  114  117  The tax payment year specific to the data submission – format required is yyyy (e.g., 2010). 
Software Vendor Company  118  177  60  Full name of the vendor company preparing the data extract. 
Software Package Name and Version  178  237  60  Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5). 
Software Vendor Contact Name  238  287  50  ull Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith). 
Software Vendor Phone Number  288  305  18  Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract – format required is ###-###-#### ##### (e.g., 317-555-5555 44444). 
Software Vendor Contact E-mail  306  353  48  E-mail of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com). 
Transmission Description  354  453  100  Description of transmission. Comment field, free text. 

(b) REAL AND PERSONAL TAX DATA FILE (one (1) record per property) - Filename = TAXDATA:
(1) The TAXDATA file contains one (1) record for each property requiring a tax bill to be generated by the county. As required by IC 36-2-9-20, the county auditor is required to maintain an electronic data file of the information contained on the tax duplicate for all real and personal property returns for each township in the county as of each assessment date. This data is used to determine how much property tax was actually billed and to provide a county wide snapshot of property tax billing. Details must agree with the abstract information, also provided to the state. The Abstract and the TAXDATA file should be created at the same time from the same data in order to expedite data compliance.
(2) Those fields and calculations prepared for the TS-1 are to be provided based on the instructions specific to the current year's release of the TS-1.
(3) The TAXDATA file must be submitted to the department and the legislative services agency by the county auditor on or before March 1 following the year of assessment and must be submitted with associated ADJMENTS file.
(4) All records for real and personal property required to be assessed under IC 6-1.1-11-9 must be included in the real and personal tax data files submitted to the department and the legislative services agency and also must appear in the assessor's real and personal property assessment data submissions. Assessed values must not be supplied for properties that are prohibited from assessment under IC 6-1.1-11-9(b).
(5) Primary Key for the TAXDATA file:
(A) Parcel Number or Property Number. The Parcel Number or Property Number field must be unique within this file. In compliance with 50 IAC 26-8-1 and 50 IAC 26-8-2, no duplicate Parcel Number or Property Numbers are allowed.
(6) Foreign Key to the PARCEL, LAND, IMPROVE, DWELLING, BUILDING, BLDDETL, and APPEAL files:
(A) Parcel Number. Each Parcel Number value in the TAXDATA table must match a valid Parcel Number in the PARCEL file.
(7) Foreign Key to the PERSPROP, POOLDATA, and APPEALPP files:
(A) Property Number. Each Property Number value in the TAXDATA table for a personal property return must match a valid Property Number in the PERSPROP and POOLDATA files.
(8) Foreign Key to the OILGAS and OILGASALL files: file:
(A) Property Number. Each Property Number value in the TAXDATA table for an oil/gas assessment must match a valid Property Number in the OILGAS and OILGASALL files. file.
(9) Foreign Key to the MOBILE and APPEALMH file:
(A) Property Number. Each Property Number value in the TAXDATA table for a mobile home must match a valid Property Number in the MOBILE file.
Column  Start  End  Length  Type  Comments/Format 
Parcel Number or Property Number  25  25  The Parcel Number and Property Number must be unique within the file. Real properties must match the State 18-digit parcel number in the Real Property PARCEL File. Parcel numbers must adhere to format as defined in Indiana Administrative Code 50 IAC 26-8-1. Personal properties, including mobile home, oil and gas, must match the State 18-digit property number in the associated PERSPROP, MOBILE, and OILGAS OILGASALL data files. Personal Property numbers must adhere to format as defined in Indiana Administrative Code 50 IAC 26-8-2
Auditor Tax Identification Number  26  50  25  Unique number designated by the county auditor for each record in the tax billing system. May be system generated. 
Property Type Code  51  51  Property type of record within the tax billing file. See code list 64. 
Taxpayer Name  52  131  80  Full name for taxpayer of record. 
Taxpayer Street Address  132  191  60  Street address for taxpayer of record used for tax billing purposes. 
Taxpayer City  192  221  30  City for taxpayer of record address used for tax billing purposes. 
Taxpayer State or Province or Territory  222  251  30  State/province/territory for taxpayer of record address used for tax billing purposes. 
Taxpayer Postal Code  252  261  10  U.S. postal code or country code of address, for taxpayer of record. Address used for tax billing purposes. Primary format xxxxx-xxxx for U.S. 
Taxpayer Country  262  264  Country for taxpayer of record address used for tax billing purposes. See code list 62. 
Property Address Street  265  324  60  Street address of property. 
Property Address City  325  354  30  City of property. 
Property Address Zip Code  355  364  10  Zip code of property. Format xxxxx-xxxx. 
Local Tax District Number  365  367  Locally-assigned tax district number. 
State-Assigned District Number  368  370  The state-assigned tax district number as designated on the county budget order. See code list 60. 
State-Assigned Township Number  371  374  The state-assigned township number as designated on the county budget order. See code list 61. 
State-Assigned School Corporation Number  375  378  The state-assigned school district number as designated on the county budget order. 
Late Personal Property Return Penalty  379  392  14  Total amount of late personal property return penalty. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Undervalued Personal Property Return Penalty  393  406  14  Total amount of undervalued personal property return penalty. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Prior Delinquency  407  420  14  Total amount of prior delinquency associated with any type of property record. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Prior Penalty  421  434  14  Total amount of prior penalty associated with any type of property record. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Total Net Tax + Penalty Billed  435  448  14  Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
AV - Total Land  449  460  12  Total assessed value of land. 
AV - Total Improvements  461  472  12  Total assessed value of improvements. 
AV - Total Land and Improvements  473  484  12  Total assessed value of both land and improvements. 
AV – Land Subject To 1% Circuit Breaker Cap  485  496  12  Portion of AV – Total Land that is subject to the 1% circuit breaker cap. 
AV – Improvements Subject to 1% Circuit Breaker Cap  497  508  12  Portion of AV – Total Improvements that is subject to the 1% circuit breaker cap. 
AV – Non-Homestead Residential Land Subject to 2% Circuit Breaker Cap  509  520  12  Portion of AV - Total Land that is attributable to non-homestead residential land and is subject to the 2% circuit breaker cap. 
AV – Non-Homestead Residential Improvements Subject to 2% Circuit Breaker Cap  521  532  12  Portion of AV - Total Improvements that is attributable to non-homestead residential improvements and is subject to the 2% circuit breaker cap. 
AV – Commercial Apartment Land Subject to 2% Circuit Breaker Cap  533  544  12  Portion of AV - Total Land that is attributable to apartment land and is subject to the 2% circuit breaker cap. 
AV – Commercial Apartment Improvements Subject to 2% Circuit Breaker Cap  545  556  12  Portion of AV - Total Improvements that is attributable to apartment improvements and is subject to the 2% circuit breaker cap. 
AV – Long Term Care Facility Land Subject to 2% Circuit Breaker Cap  557  568  12  Portion of AV - Total Land that is attributable to Long Term Care Facility land and is subject to the 2% circuit breaker cap. 
AV – Long Term Care Facility Improvements Subject to 2% Circuit Breaker Cap  569  580  12  Portion of AV - Total Improvements that is attributable to Long Term Care Facility improvements and is subject to the 2% circuit breaker cap. 
AV – Farmland Subject to 2% Circuit Breaker Cap  581  592  12  Portion of AV - Total Land that is attributable to farmland and is subject to the 2% circuit breaker cap. 
AV – Mobile Home Land Subject to 2% Circuit Breaker Cap  593  604  12  Portion of AV - Total Land that is attributable to mobile home land and is subject to the 2% circuit breaker cap. 
AV – Land Subject to 3% Circuit Breaker Cap  605  616  12  Portion of AV – Total Land that is subject to the 3% circuit breaker cap. 
AV – Improvements Subject to 3% Circuit Breaker Cap  617  628  12  Portion of AV – Total Improvements that is subject to the 3% circuit breaker cap. 
AV – Personal Property Local  629  640  12  Assessed value of personal property that is locally assessed. 
AV – Personal Property State  641  652  12  Assessed value of personal property that is state assessed. 
AV – TIF  653  664  12  Allocated AV of property in a Tax Increment Financing (TIF) area. 
Gross Assessed Value of Property This Year  665  676  12  Gross assessed value for the current pay year as reported on the TS-1. 
Net Assessed Value This Tax Year  677  688  12  Total net assessed value for the current pay year as reported on the TS-1. 
Local Tax Rate This Tax Year  689  694  Local gross tax rate for this the current pay as reported on the TS-1. Format 2.4 e.g., 012345; Implied: 01.2345. 
Gross Tax Due This Tax Year  695  708  14  Gross tax due for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Local Tax Relief This Tax Year  709  722  14  Total local property tax relief for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Property Tax Cap This Tax Year  723  736  14  Total property tax cap applied or the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Total Property Tax Due This Tax Year  737  750  14  Total net tax due for year for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Total Other Charges This Tax Year  751  764  14  Total other charges due for year for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Total Current Year Overdue Taxes This Tax Year  765  778  14  Total current year overdue taxes for the current pay year as reported on the TS-1. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 

(c) ADJUSTMENTS FILE (0, 1, or many records per parcel or property) - Filename = ADJMENTS:
(1) The ADJMENTS file contains a record for each adjustment made for every tax record contained in the TAXDATA file. Adjustments may be in the form of a credits, deductions, or exemptions. Each record contained in the ADJMENTS file must link back to the TAXDATA file via the Parcel Number/Property Number field. Credit, deduction, or exemption amounts must be within valid ranges.
(2) The ADJMENTS file must be submitted to the department and the legislative services agency by the county auditor on or before March 1 following the year of assessment and must be submitted with associated TAXDATA file.
(3) Primary Key for the ADJMENTS file: The combination of the following fields must be unique within this file:
(A) Parcel Number or Property Number. Each Parcel Number or Property Number value in the ADJMENTS table must match a valid Parcel Number or Property Number in the TAXDATA file.
(B) Adjustment Instance Number. The Adjustment Instance Number must be unique to a Parcel Number or Property Number within this file. No duplicate Adjustment Instance Numbers are allowed for a given Parcel Number or Property Number.
(4) Foreign Key to the TAXDATA file:
(A) Parcel Number or Property Number. Each Parcel Number or Property Number value in the ADJMENTS table must match a valid Parcel Number or Property Number in the TAXDATA file.
(5) Foreign Key to the PARCEL file:
(A) Parcel Number. Each Parcel Number value in the ADJMENTS table must match a valid Parcel Number in the PARCEL file.
(6) Foreign Key to the PERSPROP file:
(A) Property Number. Each Property Number value in the ADJMENTS table must match a valid Property Number in the PERSPROP file.
Column  Start  End  Length  Type  Comments/Format 
Parcel Number or Property Number  25  25  ID must match TAXDATA Parcel Number or Property Number field. May be a single TAXDATA record to many ADJMENTS records relationship. 
Adjustment Instance Number  26  28  Numeric value used to distinguish among multiple adjustment records for the same parcel. Note: the combination of Parcel Number or Property Number and the Adjustment Instance Number identifies a unique record within the county's ADJMENTS file. 
Adjustment Type Code  29  29  Single code designating adjustment type. See code list 65. 
Adjustment Code  30  31  Adjustment code assigned to record. Numeric value used to distinguish among multiple adjustment records for the same property. Note: the combination of Parcel Number or Property Number, Adjustment Instance Number, and Adjustment Code identifies a unique record within the county's ADJMENTS file. Refer to code list 37. 
Total Adjustment Amount  32  45  14  Total amount of adjustment. Must equal sum of Adjustment Amounts Subject to 1%, 2% and 3% Circuit Breaker Caps. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Adjustment Amount Subject to 1% Circuit Breaker Cap  46  59  14  Portion of Total Adjustment Amount that is attributable to AV subject to 1% Circuit Breaker Cap. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Adjustment Amount Subject to 2% Circuit Breaker Cap  60  73  14  Portion of Total Adjustment Amount that is attributable to AV subject to 2% Circuit Breaker Cap. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Adjustment Amount Subject to 3% Circuit Breaker Cap  74  87  14  Portion of Total Adjustment Amount that is attributable to AV subject to 3% Circuit Breaker Cap. Format 12.2 e.g., 00000013000050; Implied: 000000130000.50. 
Starting Year  88  91  The year the adjustment started applied to abatements. 
Number of Years  92  93  The number of years the adjustment is applicable as applied to abatements. 

(d) TRAILER RECORD (the last record in each file):
(1) The TRAILER RECORD must be placed as the last record in each real and personal tax data file including the TAXDATA, and ADJMENTS files.
(2) The format of the TRAILER RECORD must be consistent with the data format below.
Column  Start  End  Length  Type  Comments/Format 
Record ID  10  10  Constant value of TRAILER. 
Total Record Count  11  30  20  Total number of records in the file excluding header and trailer records. 
(Department of Local Government Finance; 50 IAC 26-20-8; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)



Posted: 11/28/2012 by Legislative Services Agency

DIN: 20121128-IR-050120548PRA
Composed: Aug 20,2014 4:38:12PM EDT
A PDF version of this document.