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

Affected: IC 6-1.1-31.5; IC 32-19-3-1

Sec. 1. (a) A county shall maintain a parcel index numbering system in accordance with subsection (b).

(b) The county parcel index numbering system shall be as follows:

1. (1) Keyed to the geographic location of each parcel on a county section map that:

   1. (A) was established using United States public land surveys referenced in IC 32-19-3-1; and
   2. (B) is otherwise based on the applicable Indiana coordinate systems referenced in IC 32-19-3-1.

2. (2) Structured as "00-00-00-000-000.000-000". The digits indicated shall reference the following:

   1. (A) The first "00" digits shall reference the county.
   2. (B) The second "00" digits shall reference the congressional township and range.
   3. (C) The third "00" digits shall reference the section number assigned under the United States public lands survey.
   4. (D) The fourth "000" digits shall reference block numbers in urban areas (if no block number is necessary, they remain all zeros).
   5. (E) The fifth "000.000" digits shall reference the permanent parcel number assigned to identify each parcel.
   6. (F) The last "000" digits shall reference the state assigned taxing district in which the parcel is located (if it is only a two (2) digit number the first digit is to remain a zero (0)).

(Department of Local Government Finance; 50 IAC 26-8-1; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; errata filed Mar 4, 2011, 8:39 a.m.: 20110309-IR-050100165ACA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)