TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE

Under IC 4-22-2-23, the Department of Local Government Finance intends to adopt a rule concerning the following:

OVERVIEW: Amends 50 IAC 26-4-1, 50 IAC 26-6-5, 50 IAC 26-6-6, 50 IAC 26-6-7, 50 IAC 26-6-8, 50 IAC 26-7-1, 50 IAC 26-7-10, 50 IAC 26-8-6, 50 IAC 26-8-7, 50 IAC 26-10-2, 50 IAC 26-11-2, 50 IAC 26-11-3, 50 IAC 26-13-5, 50 IAC 26-14-4, 50 IAC 26-15-8, 50 IAC 26-17-1, 50 IAC 26-18-1, 50 IAC 26-18-2, 50 IAC 26-18-3, 50 IAC 26-18-4, 50 IAC 26-18-6, 50 IAC 26-20-2, 50 IAC 26-20-4, 50 IAC 26-20-5, 50 IAC 26-20-6, 50 IAC 26-20-7, 50 IAC 26-20-8, 50 IAC 26-21-2, 50 IAC 26-21-4, 50 IAC 26-21-5, and 50 IAC 26-21-6 to require GIS functionality to be linked to an assessment system; standardize the number of years that data in an assessment system must be stored; allow a waiver from storing oil and gas assessed value data if the assessed value constitutes 0.01% or less of the county's total gross assessed value; require unique identifiers for tax increment finance allocation areas; specify the order of the application of property tax deductions across assessed value allocations and to annually assessed mobile homes; require counties to be able to generate file extracts from their property tax management system to be uploaded onto Gateway; require that reporting systems include a list of taxpayers requesting electronic tax statements and a lock modification tracking document for tax and billing systems; require integration of parcels under appeal in the computer aided mass appraisal system to the tax and billing system; include in the definition of "major change" a county conversion of one or modules of its property tax management system; clarify the vendor certification process to more closely follow the phases of testing functionality, including recertification; and update the property tax data file formats for real property, personal property, annually assessed mobile homes, and state distributable property. Adds 50 IAC 26-6-14 to require unique identifiers for personal property filers. Repeals 50 IAC 26-18-5. Statutory authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5.

For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:

David Marusarz

Department of Local Government Finance

Indiana Government Center North

100 North Senate Avenue, Room 1058(B)

Indianapolis, IN 46204

(317) 233-6770

dmarusarz@dlgf.in.gov

For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is:

Katelyn Colclazier

Small Business Ombudsman

Indiana Economic Development Corporation

One North Capitol, Suite 700

Indianapolis, IN 46204

(317) 431-1560

kcolclazier@iedc.in.gov

Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator.

DIN: 20180110-IR-050180006NIA

Composed: May 04,2024 1:01:31PM EDT

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