Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 1 - Administration; Procedure
Section 1-2 - Powers and duties of the department
Universal Citation: 50 IN Admin Code 1-2
Current through September 18, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3
Sec. 2.
The department is responsible under Indiana law for promulgating rules, appraisal manuals, bulletins, returns, and forms to govern the assessment of personal property subject to the ad valorem (tax on value) property tax. The department promulgates this article as guidelines for the assessment of personal property. Assessing officials and persons filing personal property tax returns shall follow the department's guidance as given in these guidelines, and any subsequent memoranda issued pursuant to these guidelines, as well as applicable Indiana law.
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