50 IAC 26-15-7
50 IAC 26-15-7 Oil and gas assessments
Cite as Ind. Admin. Code tit. 50, r. 26-15-7
Sec. 7. The property tax management system must do the following:
(1) Perform an annual update of individual oil and gas 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 oil and gas certified assessed values by the county assessor for the current
tax year.