50 Ind. Admin. Code 26-20-6

Current through October 23, 2024

Section 50 IAC 26-20-6 - Annually assessed mobile homes

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

Affected: IC 6-1.1-31.5; IC 36-1-8.5

Sec. 6.

(a) HEADER RECORD (appears once per file):

(1) The HEADER RECORD must be placed as the first record in each annually assessed mobile home file including the MOBILE and APPEALMH files.

(2) The format of the HEADER RECORD must be consistent with the following data format:

Column	Start	End	Length	Type	Comments/Format
Filename	1	10	10	A	Name of data file (e.g., MOBILE or APPEALMH).
County Number	11	12	2	A	State designated county ID (e.g., 23). See code list 59.
County Description	13	32	20	A	State designated county name (e.g., LAKE). See code list 59.
File Format ID	33	37	5	A	Constant value of 2017A. This communicates the version of the structure used to create the data.
County Contact Name	38	77	40	A	Full name of the individual at the county who can answer questions specific to this data extract (e.g., Robert Smith).
County Contact Phone	78	95	18	A	Complete telephone number of individual at the county who can answer questions specific to this data extract - format required is ###-###-#### ##### (e.g., 219-555-5555 44444).
File Create Date	96	105	10	D	Date the file was created - format required is mm/dd/yyyy format (e.g., 10/01/2010).
File Create Time	106	109	4	A	Time the file was created - format required is #### in military time (e.g., 1400).
Assessment Year	110	113	4	A	The assessment year and pay year specific to the data submission - format required is yyyy (e.g., 2010).
Pay Year	114	117	4	A	The tax payment year and assessment year specific to the data submission - format required is yyyy (e.g., 2010).
Software Vendor Company	118	177	60	A	Full name of the vendor company preparing the data extract.
Software Package Name and Version	178	237	60	A	Complete name of the software package along with the version of the software used to build this data extract (e.g., ABC Assessor System Version 1.5).
Software Vendor Contact Name	238	287	50	A	Full name of the individual at the vendor who can answer questions specific to this data extract (e.g., Robert Smith).
Software Vendor Phone Number	288	305	18	A	Complete telephone number of the individual at the vendor's company who can answer questions specific to this data extract - format required is ###-###-#### ##### (e.g., 317-555-5555 44444).
Software Vendor Contact Email	306	353	48	A	Email of the individual at the vendor's company who can answer questions specific to this data extract (e.g., Help@ABCVendor.com).
Transmission Description	354	453	100	A	Description of transmission. Comment field, free text.

(b) PERSONAL PROPERTY - ANNUALLY ASSESSED MOBILE HOMES FILE - Filename = MOBILE:

(1) The MOBILE file contains records for annually assessed mobile homes.

(2) The MOBILE file must be submitted to the department by the county assessor on or before March 1 of the year of assessment and billing and must be submitted with the associated APPEALMH file. County assessors are responsible for delivery of the data to the department.

(3) Primary Key for the MOBILE file:

(A) Property Number. The Property Number field must be unique within this file. In compliance with 50 IAC 26-8-2, no duplicate Property Numbers are allowed.

(4) Foreign Key to the TAXDATA file:

(A) Property Number. Each Property Number value in the MOBILE table must match a valid Property Number in the TAXDATA file.

Column	Start	End	Length	Type	Comments/Format
Property Number	1	25	25	A	Personal properties, including annually assessed mobile home, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2, and match a Property Number in the TAXDATA Data File(s). Social Security numbers or federal ID numbers may not be used as a Property Number.
State-Assigned Township Number	26	29	4	A	The state-assigned township number as designated on the county budget order. See code list 61.
State-Assigned District Number	30	32	3	A	The state-assigned tax district number as designated on the county budget order. See code list 60.
Owner Name	33	112	80	A	Full name of property owner.
Property Address Street	113	172	60	A	Street address of property.
Property Address City	173	202	30	A	City of property.
Property Address ZIP Code	203	212	10	A	U.S. ZIP code or country code of petitioner address. Primary format xxxxx-xxxx for U.S.
Annually Assessed Mobile Home Year	213	216	4	N	This field should contain the year of manufacture of the mobile home.
Annually Assessed Mobile Home Make	217	241	25	A	This field should contain the make of the mobile home.
Annually Assessed Mobile Home Size	242	246	5	A	This field should contain the area of the mobile home in square feet.
AV - Annually Assessed Mobile Home	247	258	12	N	This field should include the assessed value of the mobile home and all of its appurtenances.
AV - Eligible for 1% Circuit Breaker Cap	259	270	12	N	This field should contain the portion of the total mobile home AV that is eligible for the 1% circuit breaker cap.
AV - Subject to 2% Circuit Breaker Cap	271	282	12	N	This field should contain the portion of the total mobile home AV that is subject to the 2% circuit breaker cap.
AV - Subject to 3% Circuit Breaker Cap	283	294	12	N	This field should contain the portion of the total mobile home AV that is subject to the 3% circuit breaker cap.
Annually Assessed Mobile Home Park Name	295	334	40	A	This field should contain the name of the mobile home park where the mobile home is located.
Anonymity from public records request? (Y/N)	335	335	1	A	Is there an individual associated with the record who is requesting anonymity from public records pursuant to IC 36-1-8.5?
Vehicle Identification Number (VIN)	336	355	20	A
Mailing Owner Name 1	356	435	80	A	Full name of Mailing Owner Name 1.
Mailing Owner Name 2	436	515	80	A	Full name of Mailing Owner Name 2.
Mailing Address Line 1	516	575	60	A	Mailing Address Line 1.
Mailing Address Line 2	576	635	60	A	Mailing Address Line 2.
Mailing Address City	636	665	30	A	Mailing Address City.
Mailing Address State	666	695	30	A	Mailing Address State.
Mailing Address ZIP Code	696	705	10	A	Primary format xxxxx-xxxx for U.S.
Mailing Address Country	706	708	3	A	See code list 62.
Taxpayer Email Address	709	758	50	A	Email Address.
Email Tax Statement? (Y/N)	759	759	1	A	Has the taxpayer indicated they would like to receive tax bills by email (Y/N)? If this field is "Y", the field "Taxpayer Email Address" must not be null.
Alternate PIN	760	784	25	A	Local Personal Property Number or Tax ID, including dashes and dots (when applicable).
Government Owned Property? (Y/N)	785	785	1	A	Is mobile home government owned property?
Lot #	786	835	50	A
Unformatted PIN	836	860	25	A	Property Number, without dashes and dots.
Reason for Change Code	861	862	2	A	See code list 5.
Status Code	863	863	1	A	"C" = Changed. "N" = New. "R" = Retired.

(c) ANNUALLY ASSESSED MOBILE HOME APPEALS TRACKING FILE (0, 1, or many records per MOBILE instance) - Filename = APPEALMH:

(1) The APPEALMH file contains one (1) record for each mobile home appeal. Each record must have a corresponding record in the MOBILE file, and the data contained in each APPEALMH record contains data specific to the corresponding MOBILE record.

(2) The APPEALMH file must be submitted to the department by the county assessor on or before March 1 of the year of year of assessment and billing and must be submitted with the associated MOBILE file. County assessors are responsible for delivery of the data to the department.

(3) Primary Key for the APPEALPP file: The combination of the following fields must be unique within the APPEALMH file:

(A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the MOBILE file.

(B) Mobile Home Appeal Instance Number. The Mobile Home Appeal Instance Number must be unique to a Property Number within this file. No duplicate Mobile Home Appeal Instance Numbers are allowed for a given Property Number.

(4) Foreign Key to the MOBILE file:

(A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the MOBILE file.

(5) Foreign Key to the TAXDATA file:

(A) Property Number. Each Property Number value in the APPEALMH table must match a valid Property Number in the TAXDATA file.

Column	Start	End	Length	Type	Comments/Format
Property Number	1	25	25	A	Personal properties, including annually assessed mobile home, must be unique within the county, must adhere to format as defined in 50 IAC 26-8-2 and match a Property Number in the MOBILE Data File. Social Security numbers or federal ID numbers may not be used as a Property Number.
Mobile Home Appeal Instance Number	26	28	3	N	Numeric value used to distinguish among multiple records for mobile home appeals. Note: the combination of Property Number and Mobile Home Appeal Instance Number identifies a unique record within this file.
Reason for Change (Appeal Form Number)	29	31	3	A	Identify the form number used to submit an appeal.
Grounds for Appeal Code	32	32	1	N	Identify grounds for the appeal. Refer to code list 45.
Original Value	33	44	12	N	The original value of the property.
Revised Value	45	56	12	N	The revised value of the property.
Date of Revision	57	66	10	D	Date the revised value was applicable. Format mm/dd/yyyy.
Petitioner's Name	67	146	80	A	Complete name of appeal petitioner.
Petitioner's Address or P.O. Box	147	206	60	A	Full street address or P.O. box of petitioner.
Petitioner's Address City	207	236	30	A	City of petitioner.
Petitioner's Address State or Province or Territory	237	266	30	A	State/province/territory for petitioner.
Petitioner's ZIP Code	267	276	10	A	U.S. ZIP code or country code of petitioner address. Primary format xxxxx-xxxx for U.S.
Petitioner Country	277	279	3	A	Country for petitioner. See code list 62.
Date Appeal was Filed	280	289	10	D	Date the appeal was filed. Format mm/dd/yyyy.
Date the Board of Review Mailed the Determination to the Taxpayer	290	299	10	D	Date the PTABOA board mailed the final determination to the taxpayer. Format mm/dd/ yyyy.
Adjustment to Assessment File (Y/N)	300	300	1	A	Identify if an adjustment was made to the associated MOBILE file(s) submitted to the department at the same time.
Appeal Done Before Bill (Y/N)	301	301	1	A	Identify if the appeal was processed before the bill was sent to the taxpayer.

(d) TRAILER RECORD (appears once per file):

(1) The TRAILER RECORD must be placed as the last record in each annually assessed mobile home file including the MOBILE and APPEALMH files.

(2) The format of the TRAILER RECORD must be consistent with the following data format:

Column	Start	End	Length	Type	Comments/Format
Record ID	1	10	10	A	Constant value of TRAILER.
Total Record Count	11	30	20	N	Total number of records in the file excluding header and trailer records.

50 IAC 26-20-6

Department of Local Government Finance; 50 IAC 26-20-6; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA

Filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA

Filed 11/2/2020, 8:59 a.m.: 20201202-IR-050190635FRA