Indiana · Regulations
Rule 8 — Valuation of Leased Personal Property
10 sections
10 sections
- 50 IAC 4.2-8-150 IAC 4.2-8-1 "Leased personal property" defined
- 50 IAC 4.2-8-250 IAC 4.2-8-2 "Capital and operating leases" defined
- 50 IAC 4.2-8-350 IAC 4.2-8-3 Operating leases
- 50 IAC 4.2-8-450 IAC 4.2-8-4 Capital leases
- 50 IAC 4.2-8-550 IAC 4.2-8-5 Liability for taxes
- 50 IAC 4.2-8-650 IAC 4.2-8-6 Assessment of leased personal property
- 50 IAC 4.2-8-750 IAC 4.2-8-7 Valuation; base year value defined
- 50 IAC 4.2-8-850 IAC 4.2-8-8 Pools for base year values; summation by year placed in service
- 50 IAC 4.2-8-950 IAC 4.2-8-9 Determination of true tax value
- 50 IAC 4.2-8-1050 IAC 4.2-8-10 Abnormal obsolescence adjustment