Chapter 50

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE NOTE: Under IC 6-1.1-31-1, the name of the State Board of Tax Commissioners is changed to Department of Local Government Finance, effective January 1, 2002. ARTICLE 1. GENERAL PROVISIONS (REPEALED) (Repealed by Department of Local G…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 10. ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION Rule 1. Definitions 50 IAC 10-1-1 Applicability Authority: IC 6-1.1-12.1-13; IC 6-1.1-31-1 Affected: IC 6-1.1-12.1-1; IC 6-1.1-45 Sec. 1. (a…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 11. CONTROL BOARD PROCEDURES (REPEALED) (Repealed by Department of Local Government Finance; filed Dec 30, 2009, 2:03 p.m.: 20100127-IR- 050090597FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 12. COMPUTER STANDARDS (REPEALED) (Repealed by Department of Local Government Finance; filed Jun 15, 2006, 11:25 a.m.: 20060719-IR- 050050143FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 13. LAND VALUATION (REPEALED) (Repealed by Department of Local Government Finance; Jun 9, 2006, 3:40 p.m.: 20060712-IR-050050253FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 14. EQUALIZATION STANDARDS (REPEALED) (Repealed by Department of Local Government Finance; filed Apr 8, 2010, 1:45 p.m.: 20100505-IR- 050090502FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 15. ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES Rule 1. Definitions 50 IAC 15-1-1 Applicability Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3; IC 6-1.1-35.5-8.5 Affected: IC 6-1.1-31.7; IC 6-1.1-35.5; I…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 16. AMENDED PERSONAL PROPERTY RETURNS Rule 1. Applicability 50 IAC 16-1-1 Applicability Authority: IC 6-1.1-31-10 Affected: IC 6-1.1-3-7.5 Sec. 1. (a) This article applies to the filing of amended personal property returns u…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 17. PROCEDURAL RULES (REPEALED) (Repealed by Department of Local Government Finance; filed Jan 13, 2009, 11:51 a.m.: 20090211-IR- 050080603FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 18. INDUSTRIAL FACILITY; REAL PROPERTY ASSESSMENT Rule 1. Purpose 50 IAC 18-1-1 Purpose Authority: IC 6-1.1-8.7-9 Affected: IC 6-1.1-8.7 Sec. 1. The purpose of this article is to establish procedures to govern the assessment…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 19. LAKE COUNTY INDUSTRIAL FACILITY; REAL PROPERTY ASSESSMENT Rule 1. Applicability 50 IAC 19-1-1 Scope Authority: IC 6-1.1-8.5-12 Affected: IC 6-1.1-8.5 Sec. 1. This article applies to the assessment of industrial facilitie…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 2. REAL PROPERTY APPRAISAL (REPEALED) (Repealed by Department of Local Government Finance; filed Dec 13, 1989, 5:00 p.m.: 13 IR 864; errata filed Feb 19, 1990, 3:35 p.m.: 13 IR 1187)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 2.1. REAL PROPERTY ASSESSMENT (REPEALED) (Repealed by Department of Local Government Finance; filed Sep 14, 1992, 12:00 p.m.: 16 IR 662, eff Mar 1, 1995; errata filed Dec 1, 1992, 5:00 p.m.: 16 IR 1178)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 2.2. REAL ESTATE PROPERTY ASSESSMENT Rule 1. Definitions 50 IAC 2.2-1-1 Real estate appraisal terms (Repealed) (Repealed by Department of Local Government Finance; filed May 23, 2001, 4:01 p.m.: 24 IR 3016, eff Mar 1, 2002) …

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 2.3. REAL PROPERTY ASSESSMENT MANUAL (REPEALED) (Repealed by Department of Local Government Finance; filed Aug 22, 2008, 10:03 a.m.: 20080917-IR-050080054FRA, eff Mar 2, 2010)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 2.4. REAL PROPERTY ASSESSMENT MANUAL Rule 1. 2011 Real Property Assessment Manual 50 IAC 2.4-1-1 Applicability; provisions; procedures Authority: IC 4-22-2-21; IC 6-1.1-4-26; IC 6-1.1-31; IC 6-1.1-35-1 Affected: IC 5-3-1; IC…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 20. REMUNERATION FOR INITIAL TRAINING AND CONTINUING EDUCATION SESSIONS Rule 1. Purpose 50 IAC 20-1-1 Scope Authority: IC 6-1.1-35.2 Affected: IC 6-1.1-1-1.5; IC 6-1.1-35.2-2; IC 6-1.1-35.2-3 Sec. 1. The purpose of this arti…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 21. ANNUAL ADJUSTMENTS Rule 1. Purpose and Applicability (Repealed) (Repealed by Department of Local Government Finance; filed Apr 8, 2010, 1:45 p.m.: 20100505-IR-050090502FRA) Rule 2. Definitions (Repealed) (Repealed by Dep…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 22. INVESTMENT DEDUCTION (VOIDED) NOTE: Voided by P.L.148-2015, SECTION 9, effective May 4, 2015.

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 23. COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM (REPEALED) (Repealed by Department of Local Government Finance; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 24. STANDARD DEDUCTION FOR HOMESTEADS (REPEALED) (Repealed by Department of Local Government Finance; filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 25. DEDUCTION FOR MODEL RESIDENCE (VOIDED) NOTE: Voided by P.L.148-2015, SECTION 12, effective May 4, 2015.

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 26. COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM Rule 1. General Provisions 50 IAC 26-1-1 Purpose Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5 Affected: IC 6-1.1-31.5 Sec. 1. The purpose of this …

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 27. ANNUAL ADJUSTMENTS AND EQUALIZATION STANDARDS Rule 1. Purpose and Applicability 50 IAC 27-1-1 Purpose Authority: IC 6-1.1-31-1; IC 6-1.1-31-12; IC 6-1.1-4-4.5 Affected: IC 6-1.1-4; IC 6-1.1-13 Sec. 1. The purpose of this…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 28. DEDUCTION FOR RESIDENCE IN INVENTORY (VOIDED) NOTE: Voided by P.L.148-2015, SECTION 14, effective May 4, 2015.

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 29. PROCEDURES FOR THE ASSESSMENT OF GOLF COURSES Rule 1. General Provisions 50 IAC 29-1-1 Purpose Authority: IC 6-1.1-4-42 Affected: IC 6-1.1-4-42 Sec. 1. The purpose of this article is to establish uniform procedures to be…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 3. TAXATION OF MOBILE HOMES (REPEALED) (Repealed by Department of Local Government Finance; Reg 13-1978; filed Nov 8, 1979, 10:45 am: 2 IR 1722)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 3.1. TAXATION OF MOBILE HOMES Rule 1. General Provisions (Repealed) (Repealed by Department of Local Government Finance; filed Sep 23, 2002, 10:04 a.m.: 26 IR 328) Rule 2. Assessment Guide 50 IAC 3.1-2-1 Criteria for assessm…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 3.2. ASSESSMENT OF MOBILE HOMES (REPEALED) (Repealed by Department of Local Government Finance; filed Aug 15, 2007, 10:12 a.m.: 20070912-IR-050060560FRA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 3.3. ASSESSMENT OF MOBILE HOMES Rule 1. Purpose 50 IAC 3.3-1-1 Purpose Authority: IC 6-1.1-7-2; IC 6-1.1-31-1 Affected: IC 6-1.1-7 Sec. 1. The purpose of this article is to provide the method for the assessment of mobile hom…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 30. MARKET SEGMENTATION OF REAL PROPERTY IMPROVEMENTS Rule 1. General Provisions 50 IAC 30-1-1 Purpose Authority: IC 6-1.1-31-1; IC 6-1.1-31-6 Affected: IC 6-1.1-31-6 Sec. 1. The purpose of this article is to provide guidanc…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 4. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY (REPEALED) (Repealed by Department of Local Government Finance; filed Jan 23, 1980, 2:33 pm: 3 IR 1311; errata, 7 IR 389)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 4.1. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY (REPEALED) (Repealed by Department of Local Government Finance; filed Dec 7, 1988, 9:35 a.m.: 12 IR 907, eff Mar 1, 1989)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 4.2. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY NOTE: Reinstated by IC 6-1.1-3-22, effective July 1, 2003. Rule 1. Administration; Procedure 50 IAC 4.2-1-1 Primary definitions (Repealed) (Repealed by Department of Local Govern…

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 4.3. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY (VOIDED) NOTE: Under P.L.192-2002(ss), SECTION 28, 50 IAC 4.3 and any other rule to the extent that it conflicts with IC 6-1.1- 3-22, is void. Effective January 1, 2003.

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 5. PUBLIC UTILITY ASSESSMENT (REPEALED) (Repealed by Department of Local Government Finance; filed Dec 15, 1993, 5:00 p.m.: 17 IR 969)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 5.1. PUBLIC UTILITY ASSESSMENT NOTE: Reinstated by IC 6-1.1-8-44, effective July 1, 2003. Rule 1. Definitions 50 IAC 5.1-1-1 Applicability Authority: IC 6-1.1-31-1 Affected: IC 6-1.1-8-2 Sec. 1. (a) The definition [sic.] in …

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 5.2. PUBLIC UTILITY ASSESSMENT (VOIDED) NOTE: Under P.L.192-2002(ss), SECTION 29, 50 IAC 5.2 and any other rule to the extent that it conflicts with IC 6-1.1- 8-44, is void. Effective January 1, 2003.

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 6. ASSESSMENT OF SOLAR ENERGY AND WIND POWERED DEVICES (REPEALED) (Repealed by Department of Local Government Finance; filed Feb 15, 1995, 1:30 p.m.: 18 IR 1819)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 6.1. SOLAR AND GEOTHERMAL HEATING AND COOLING SYSTEMS' ASSESSMENT (REPEALED) (Repealed by Department of Local Government Finance; filed May 23, 2001, 4:01 p.m.: 24 IR 3017, eff Mar 1, 2002)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 7. INTERSTATE MOTOR CARRIER COMPANIES (REPEALED) (Repealed by Department of Local Government Finance; filed Nov 19, 1985, 9:31 am: 9 IR 706)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 8. TAX INCREMENT FINANCE (REPEALED) (Repealed by Department of Local Government Finance; filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)

TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE ARTICLE 9. CAPITAL PROJECTS FUND (REPEALED) (Repealed by Department of Local Government Finance; filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)