Section 50 IAC 26-15-6 - Annually assessed mobile homesAuthority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-12-37; IC 6-1.1-31.5
Sec. 6.
The property tax management system must do the following:
(1) Perform an annual update of individual annually assessed mobile home gross assessed values, accessible by authorized county auditor and treasurer office personnel, after recalculation by the county assessor for the current assessment year.(2) Not allow subsequent electronic update of individual annually assessed mobile home certified assessed values by the county assessor for the current tax year.(3) Perform an annual update of the amount of gross assessed value eligible to receive a standard deduction for homestead under IC 6-1.1-12-37 for each annually assessed mobile home. The property tax management system must also update the separations of the gross assessed value eligible by the gross assessed value of each of the following: (A) Improvement eligible for the standard deduction for homestead under IC 6-1.1-12-37.(B) Improvements ineligible for the standard deduction for homestead under IC 6-1.1-12-37.Department of Local Government Finance; 50 IAC 26-15-6; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRAReadopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA