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

Affected: IC 6-1.1-31.5

Sec. 6. "Assessment software" means all programs used for real and personal property assessment, valuation of annually assessed mobile homes, and sales ratio studies except the following:

1. (1) Systems software.
2. (2) Proprietary database management systems that are not proprietary to the assessment software vendor.

(Department of Local Government Finance; 50 IAC 26-2-6; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)