Taxpayer Return

7.1. The Tax Commissioner shall print taxpayer return forms. Such forms shall be furnished to each assessor who will distribute said forms to taxpayers for completion and return.

7.2. To assure equality and uniformity in administration, no assessor or taxpayer shall substitute or supplement any other form for the Tax Commissioner's prescribed returns, without the prior approval of the Tax Commissioner. All such approvals granted by the Tax Commissioner prior to the effective date of this rule are hereby continued.

7.3. All taxpayers shall prepare one (1) copy of appropriate property tax returns and file it with the assessor of the county wherein the real property lies, or where the taxpayer lives when reporting personal property.

7.4. All other property appraisal returns required by this rule shall be filed no later than October 1st of each year.

7.5. The assessor, for good cause shown, may grant an extension of filing deadlines.