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

Affected: IC 6-1.1-31.5

Sec. 45. "Systems software" means the following:

1. (1) Computer operating systems.
2. (2) Computer system utilities.
3. (3) Database management utilities.
4. (4) Proprietary database management systems.
5. (5) Networking software.
6. (6) Communication software.

7. (7) All other software necessary to the operation of a computer system except the following:

   1. (A) Assessment software.
   2. (B) Tax and billing software.
   3. (C) Other property tax management software.

(Department of Local Government Finance; 50 IAC 26-2-45; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)