Learn More
Log In
Sign Up
Valuation of Depreciable Tangible Personal Property | Midpage
Collections
Indiana Administrative Code
Title 50
4.2
Rule 4
Valuation of Depreciable Tangible Personal Property
Department of Local Government Finance
1
"Depreciable personal property" defined
2
Book cost determinative
3
Fully depreciated, retired, or nominally valued property; computer equipment; report and valuation
4
Adjustments to cost
5
Pools of property; determination of costs by acquisition year
6
Determination of the year of acquisition
7
True tax value determination; exception
8
Adjustment for obsolescence
9
Minimum valuation
10
Determination of property as real or personal