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

Affected: IC 6-1.1-31.5

Sec. 12. (a) As used in this section, "update" means adding new records to a database or modifying or deleting existing records, or both. It must be possible for an operator with the appropriate security level to modify an existing record once it is found, regardless of the order of the original search. Updates must take immediate effect in the master file so that all data retrievals will be current. Updates under this section shall be made and applied to only the applicable assessment or tax years.

(b) An operator with the authority to:

1. (1) add records must be able to do so online;
2. (2) split parcels must be able to do so online; and

3. (3) inactivate a record must be able to inactivate the current record, and the property tax management system must:

   1. (A) allow an operator to change the status of a record from active to inactive;
   2. (B) maintain a copy of a record with a status of inactive; and
   3. (C) provide for the retrieval and viewing of a record with a status of inactive on the same retrieval keys as those provided for records with a status of active.

(c) It must be possible for an operator to find a record with a status of inactive and restore it to active status. In the case of real estate parcel records, all records must be considered to be permanent archive records unless they were added in error. A record created in error may be inactivated, subject to subsection (b)(3). A record that is replaced as a result of another transaction, for example, one replaced as a result of the split of a parcel, must be retained as part of the history of the appropriate parcel.

(Department of Local Government Finance; 50 IAC 26-3- 12; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR- 050230833RFA)