Rule 50 IAC 4.2-8 - Valuation of Leased Personal Property
- Section 50 IAC 4.2-8-1 - "Leased personal property" defined
- Section 50 IAC 4.2-8-2 - "Capital and operating leases" defined
- Section 50 IAC 4.2-8-3 - Operating leases
- Section 50 IAC 4.2-8-4 - Capital leases
- Section 50 IAC 4.2-8-5 - Liability for taxes
- Section 50 IAC 4.2-8-6 - Assessment of leased personal property
- Section 50 IAC 4.2-8-7 - Valuation; base year value defined
- Section 50 IAC 4.2-8-8 - Pools for base year values; summation by year placed in service
- Section 50 IAC 4.2-8-9 - Determination of true tax value
- Section 50 IAC 4.2-8-10 - Abnormal obsolescence adjustment