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

Affected: IC 6-1.1-31.5

Sec. 50. "Tax identification number" means a unique identifier assigned to:

1. (1) a real property parcel;
2. (2) a personal property record;
3. (3) an annually assessed mobile home;
4. (4) an oil and gas lease;
5. (5) a municipally billable utility assessment;
6. (6) a special assessment that is not associated with a record for which a tax identification number would exist under one (1) of the other parts of this section;
7. (7) a state assessed distributable property record; or
8. (8) other assessment for which a tax bill is required;

for use by assessment officials and the county auditor and county treasurer offices.

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