50 IAC 26-8-2 Property numbering system for personal property which includes business personal property, annually assessed mobile homes, oil, and gas

Sec. 2. A county shall maintain an index numbering system in accordance with the following requirements: (1) The property number identifier must start with the 2-digit county number. If the county number is one (1) digit, a leading zero (0) is to be applied. (2) The property number identifier must be unique within the county. (3) The property number identifier for a given taxpayer shall be carried forward into following years if a return is subsequently filed by the taxpayer.