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Number of matches: 88

11.   [Latest Update] 50 IAC 5.1 PUBLIC UTILITY ASSESSMENT   (PDF)
...  personal property tax purposes, is taxable as inventory as provided in 50 IAC 4.2-5-1 or 50 IAC 5.1-8 and is not construction in progress. (Department of Local Government Finance; 50 IAC 5.1-1-7  ...

12.   [Latest Update] 45 IAC 17 TAXATION OF FINANCIAL INSTITUTIONS   (PDF)
...  advisor, in connection with leasing real and personal property that is the economic equivalent of the extension of credit if the transaction is not treated as a lease for federal income tax  ...

13.   [Latest Update] 50 IAC 30 MARKET SEGMENTATION OF REAL PROPERTY IMPROVEMENTS   (PDF)
...  segmentation analysis" defined 50 IAC 30-2-8 "Real property improvements" defined 50 IAC 30-2-9 "Submarket" defined 50 IAC 30-2-10 "True tax value" defined 50 IAC 30-2-1 Applicability Authority: IC  ...

14.   [Latest Update] 50 IAC 2.4 REAL PROPERTY ASSESSMENT MANUAL   (PDF)
...  correct. Any evidence relevant to the true tax value of the property as of the assessment date may be presented to rebut the presumption of correctness of the assessment. Such evidence may include  ...

15.   [Latest Update] 50 IAC 29 PROCEDURES FOR THE ASSESSMENT OF GOLF COURSES   (PDF)
...  Income capitalization 50 IAC 29-3-4 Income and expense statement 50 IAC 29-3-5 Calculating value of property 50 IAC 29-3-6 Capitalization rate 50 IAC 29-3-7 True tax value and zero or negative  ...

16.   [Latest Update] 50 IAC 18 INDUSTRIAL FACILITY; REAL PROPERTY ASSESSMENT   (PDF)
...  the true tax value of the property under 50 IAC 2.3-1-1(d). (Department of Local Government Finance; 50 IAC 18-4-2; filed Apr 22, 2004, 10:05 a.m.: 27 IR 2711) 50 IAC 18-4-3 Review  ...

17.   [Latest Update] 52 IAC 4 PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW   (PDF)
...  -1.5-4-1; IC 6-1.5-5-1 Sec. 3. The board shall conduct an impartial review of an appeal from: (1) a determination by an assessing official or a county property tax assessment board of  ...

18.   [Latest Update] 45 IAC 1 GROSS INCOME TAX   (PDF)
...  Corporate advertising gross receipts rate (Repealed) 45 IAC 1-1-112 Other income (Repealed) 45 IAC 1-1-113 Payment of tax on receipts from real property sales (Repealed) 45 IAC 1-1-114 Exempt  ...

19.   [Latest Update] 50 IAC 3.3 ASSESSMENT OF MOBILE HOMES   (PDF)
...  -IR- 050060560FRA; filed Jan 12, 2012, 10:45 a.m.: 20120208-IR-050110567FRA) Rule 3. Method 50 IAC 3.3-3-1 Method 50 IAC 3.3-3-2 Liability for property tax 50 IAC 3.3-3-1 Method  ...

20.   [Latest Update] 50 IAC 9 CAPITAL PROJECTS FUND   (PDF)
...  . The department of local government finance may seek the recommendation of the school property tax control board. The department of local government finance shall certify its order to the  ...

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Number of matches: 88
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