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

Affected: IC 6-1.1-31.5

Sec. 1. (a) The assessment system shall capture the following:

1. (1) A date and time stamp showing the date and time each record was created.
2. (2) A username or user identification stamp showing the operator who created the record.
3. (3) A date and time stamp on each record showing the date and time of each update.
4. (4) A username or user identification stamp showing the operator who performed each update.
5. (5) A date and time stamp on each record showing the date and time a record was deleted.
6. (6) A username or user identification stamp showing the operator who deleted a record.
7. (7) A reason code for each change to an assessment from Code List 5 - Reason for Change Codes of the property tax file format requirements found in the Property Tax Management System Code List Manual.

(b) The assessment system shall maintain and make available for electronic retrieval the data required under subsection (a) relative to the following:

1. (1) The year preceding the effective date of the last general reassessment through the current assessment year.
2. (2) The two (2) assessment years subsequent to the current assessment year.

(c) In addition to subsection (b), the assessment system shall permit a county to do the following:

1. (1) Maintain current records.
2. (2) Enter, update, and retrieve records for an ongoing reassessment.

(d) Assessment data relating to dates not specified in subsection (b), that is purged from the online system, shall be stored offline in a flat ASCII file in machine-readable form. Field and file definitions must also be included with the data in machine-readable form.

(e) The system must not allow the change of data contained under subsection (a) from years before the current tax year.

(Department of Local Government Finance; 50 IAC 26-13-1; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)