Ind. Code § 6-1.1-4-25
(b) The county assessor shall:
(1) maintain an electronic data file of:
(B) the personal property return characteristics and assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the information in the file with the standard data, field, and record coding required and approved by:
(c) The appropriate county officer, as designated by the county executive, shall:
(d) An assessor under subsection (b) and an appropriate county officer under subsection (c) shall do the following:
(c) does not comply with the requirements of subsection (b) or (c), as determined by the legislative services agency, the department of local government finance, or the geographic information office of the office of technology, as applicable.
An electronic data file maintained for a particular assessment date may not be overwritten with data for a subsequent assessment date until a copy of an electronic data file that preserves the data for the particular assessment date is archived in the manner prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-9 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.21; P.L.198-2001, SEC.16; P.L.178-2002, SEC.6; P.L.177-2005, SEC.27; P.L.146-2008, SEC.77; P.L.111-2014, SEC.14; P.L.203-2016, SEC.1; P.L.273-2019, SEC.4; P.L.159-2020, SEC.6; P.L.174-2022, SEC.8; P.L.1-2025, SEC.76; P.L.157-2026, SEC.35.