Ind. Admin. Code tit. 50, r. 4.2-2-9
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3; IC 6-1.1-10-10; IC 6-1.1-10-44; IC 6-1.1-12.1; IC 6-1.1-12.7; IC 6-1.1-37-3; IC 6-1.1-45
Sec. 9. (a) The department is required by statute to adopt tax return forms and schedules for personal property assessment purposes.
(b) The following are the authorized return forms provided for personal property assessment purposes pursuant to this article:
| No. | Forms |
|---|---|
| 102 | Farmer's Tangible Personal Property Assessment Return |
| 103-SR | Single Return – Business Tangible Personal Property |
| 103-Short | Business Tangible Personal Property Return (Short Form) |
| 103-Long | Business Tangible Personal Property Return (Long Form) |
| 103-CTP | Schedule of Deduction from Assessed Valuation Personal Property in Certified Technology Park |
| 103-CTP/EL | Equipment List for New Additions to CTP Deduction Personal Property in Certified Technology Park |
| 103-EL | Equipment List for New Additions to ERA Deductions Personal Property in Economic Revitalization Area |
| 103-I | Return for Interstate Carriers |
| 103-IT | Claim for Exemption of Enterprise Information Technology Equipment |
| 103-N | Information Return of Not Owned Personal Property |
| 103-O | Information Return of Owned Personal Property |
| 103-P | Claim for Exemption of Air or Water Pollution Control Facilities |
| 103-P5 | Business Tangible Personal Property Depreciable Assets in Pool 5 |
| 103-SPD | Supporting Schedule for Deduction of Assessed Valuation on a Personal Property Solar Power Device |
| 103-T | Return of Special Tools |
| 104 | Business Tangible Personal Property Return |
| 104-SR | Single Return Business Tangible Personal Property |
| 106 | Schedule of Adjustments to Business Tangible Personal Property Return |
(c) In lieu of using the actual return form prescribed in subsection (b), a taxpayer may use a computer or machine prepared substitute tax return form or schedule if that substitute:
(d) The following are certain authorized administrative forms provided for personal property assessment purposes pursuant to this article:
| No. | Forms |
|---|---|
| 111/PP | Notice of Review of Current Year's Assessment (For Personal Property by Assessing Official or County Property Tax Assessment Board of Appeals) |
| 113/PP | Notice of Assessment or Change in Assessment by Assessing Official |
| 114/PP | Notice of Hearing on Petition – Personal Property (By County Property Tax Assessment Board of Appeals) |
| 115 | Notice of Final Assessment Determination |
| 130 | Taxpayer's Notice to Initiate an Appeal |
| 134 | Joint Report by Taxpayer/Assessor to the County Board of Appeals of a Preliminary Informal Meeting |
| MOD-1 | Application for Deduction from Assessed Valuation – Maritime Opportunity District |
| EZ2 | Enterprise Zone Investment Deduction Application |
| 103-ERA | Schedule of Deduction from Assessed Valuation for Personal Property in Economic Revitalization Area |
| CF-1/PP | Compliance with Statement of Benefits – Personal Property |
| SB-1/PP | Statement of Benefits for Personal Property |
| 103-P5/ERA | Schedule of Deduction from Assessed Valuation for Pool 5 Property in Economic Revitalization Area |
(e) Every person required to file a personal property tax return under section 2 of this rule must report all personal property on the form currently authorized as provided herein. The return form as provided in subsections (a) and (b) does not constitute a return unless it is signed under the penalties of perjury by a person authorized to file such return.
(Department of Local Government Finance; 50 IAC 4.2-2-9; filed Dec 7, 1988, 9:35 a.m.: 12 IR 824, eff Mar 1, 1989; reinstated by IC 6-1.1-3-22, eff Jul 1, 2003; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR-050190636FRA; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)