Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 4 - Valuation of Depreciable Tangible Personal Property
- Section 4-1 - "Depreciable personal property" defined
- Section 4-2 - Book cost determinative
- Section 4-3 - Fully depreciated, retired, or nominally valued property; computer equipment; report and valuation
- Section 4-4 - Adjustments to cost
- Section 4-5 - Pools of property; determination of costs by acquisition year
- Section 4-6 - Determination of the year of acquisition
- Section 4-7 - True tax value determination; exception
- Section 4-8 - Adjustment for obsolescence
- Section 4-9 - Minimum valuation
- Section 4-9.1 - Election of valuation method for special integrated steel mill or oil refinery/petrochemical equipment (Repealed)
- Section 4-10 - Determination of property as real or personal
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