Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
Sec. 2. The assessment system must have features to ensure data integrity, including the following:
- (1) The inability to add, modify, or remove certified assessment data in the current tax year following certification of assessed values to the county auditor.
- (2) Any corrections needed to a parcel's assessment data for appeals, corrections of error, or other allowable changes in a current tax year may be entered into the system but must not overwrite the certified assessment data for that parcel. A separate posting of the corrections shall be created. Both the certified assessment data and the updated assessment data shall be available for review in the system.
- (3) The system must not allow the change of records from years before current tax year.
(Department of Local Government Finance; 50 IAC 26-13-2; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)