Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-22
Personal property tax rules; prohibition against amendment of
certain rules; voided rules
Sec. 22. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.
(b) Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1,
2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as in effect January 1, 2001).
(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative Code.
(d) 50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.
(e) A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.
(f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):
# (1)
50 IAC 4.2-4-3(f).
# (2)
50 IAC 4.2-4-7.
# (3)
50 IAC 4.2-4-9.
# (4)
50 IAC 4.2-5-7.
# (5)
50 IAC 4.2-5-13.
# (6)
50 IAC 4.2-6-1.
# (7)
50 IAC 4.2-6-2.
# (8)
50 IAC 4.2-8-9.
However, the department of local government finance may amend these rules to conform with statutory changes.
(g) Notwithstanding any other provision of this section, 50 IAC 4.2-4-6(c) is void effective July 1, 2015. The publisher of the Indiana Administrative Code and the Indiana Register shall remove this provision from the Indiana Administrative Code.
(h) Notwithstanding any other provision of this section, the department of local government finance shall adopt rules amending 50 IAC 4.2 to reflect the enactment of section 29 of this chapter.
As added by P.L.192-2002(ss), SEC.28. Amended by P.L.245-2003, SEC.2; P.L.245-2015, SEC.1; P.L.159-2020, SEC.4; P.L.68-2025, SEC.7.
Amendment history
As added by P.L.192-2002(ss), SEC.28. Amended by P.L.245-2003, SEC.2; P.L.245-2015, SEC.1; P.L.159-2020, SEC.4; P.L.68-2025, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-3-10 · Property located in two or more townships; additional…
- 6-1.1-3-11 · Repealed
- 6-1.1-3-12 · Repealed
- 6-1.1-3-13 · Repealed
- 6-1.1-3-14 · Verification of returns
- 6-1.1-3-15 · Failure to file return; alternative assessment procedures;
- 6-1.1-3-16 · Property converted for tax avoidance; assessment
- 6-1.1-3-17 · Assessment list; certification to county auditor
- 6-1.1-3-18 · Reports to county assessors and auditors; copies of returns
- 6-1.1-3-19 · Information available to county assessor and county…
- 6-1.1-3-20 · Change in valuation; notice
- 6-1.1-3-21 · Preservation of records; inspection
- 6-1.1-3-22 · Personal property tax rules; prohibition against amendment…
- 6-1.1-3-22.5 · Personal property tax; depreciable property; year of
- 6-1.1-3-23 · General assembly findings; election of valuation method for
- 6-1.1-3-23.5 · Election of valuation method for mini-mill equipment
- 6-1.1-3-24 · Valuation; outdoor advertising signs
- 6-1.1-3-25 · Exemption from valuation limitations for property located…
- 6-1.1-3-26 · Online portal for personal property tax returns;…
- 6-1.1-3-27 · Fees
- 6-1.1-3-28 · Personal property online submission portal fund
- 6-1.1-3-29 · Depreciable personal property 30% minimum valuation
- 6-1.1-4-1 · Place of assessment; person liable
- 6-1.1-4-2 · Assessment of property held by fiduciary
- 6-1.1-4-3 · Heirs or devisees; assessment