Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 2 - Definitions and Abbreviations
Section 2-50 - "Tax identification number" defined
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. 50.
"Tax identification number" means a unique identifier assigned to:
(1) a real property parcel;
(2) a personal property record;
(3) an annually assessed mobile home;
(4) an oil and gas lease;
(5) a municipally billable utility assessment;
(6) a special assessment that is not associated with a record for which a tax identification number would exist under one (1) of the other parts of this section;
(7) a state assessed distributable property record; or
(8) other assessment for which a tax bill is required;
for use by assessment officials and the county auditor and county treasurer offices.