50 Ind. Admin. Code 26-15-7

Current through January 8, 2025
Section 50 IAC 26-15-7 - Oil and gas assessments

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

Sec. 7.

The property tax management system must do the following:

(1) Perform an annual update of individual oil and gas assessed values accessible by authorized county auditor and treasurer office personnel after recalculation by the county assessor for the current assessment year.
(2) Not allow subsequent electronic update of individual oil and gas certified assessed values by the county assessor for the current tax year.

50 IAC 26-15-7

Department of Local Government Finance; 50 IAC 26-15-7; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA
Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA