Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 14 - Internal Control and Accounting Standards for Tax and Billing Systems
Section 14-2 - Data integrity
Current through September 18, 2024
Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 2.
The tax and billing system must have features to ensure data integrity, including the following:
(1) The inability to add, modify, or remove certified gross assessed value received from the assessment system in the current tax year.
(2) The inability to add, modify, or remove certified net assessed value data in the current tax year following certification of net assessed values.
(3) Any modifications needed to a parcel's net assessed value for appeals, corrections of error, appropriate filing of deduction applications, or other allowable changes in a current tax year may be entered into the system, but must not overwrite the certified gross assessed value data or the certified net assessed value data for that parcel. A separate posting of the modifications shall be created. The certified gross assessed value data, the certified net assessed value data, the modified gross assessed value data, and the modified net assessed value data shall be available for review in the system.
(4) The inability to add, modify, or remove tax data after calculation of tax liability in the current tax year unless through one (1) of the following:
(5) When an owner has filed for bankruptcy, that owner's property cannot be marked for a tax sale.
(6) Deductions, exemptions, and credits must be rolled to the following year, if applicable.
(7) The inability to do the following:
