Indiana § 6-1.1-3-22 Personal property tax rules; prohibition against amendment of certain
rules; voided rules

Indiana Statutes

§ 6-1.1-3-22 — Personal property tax rules; prohibition against amendment of certain rules; voided rules

Indiana § 6-1.1-3-22

Art. 1.1PROPERTY TAXES

Ch. 3Procedures for Personal Property Assessment

This text of Indiana § 6-1.1-3-22 (Personal property tax rules; prohibition against amendment of certain rules; voided rules) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-3-22 (2026).

Text

(a)Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.

(b)Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as in effect January 1, 2001).

(c)The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative Code.

(d)50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.

(e)A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has been

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(a) Except to the extent that it conflicts with
a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January
1, 2001), which was formerly incorporated by reference into this
section, is reinstated as a rule.
(b) Tangible personal property within the scope of 50 IAC 4.2 (as
in effect January 1, 2001) shall be assessed on the assessment dates in
calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as
in effect January 1, 2001).
(c) The publisher of the Indiana Administrative Code shall publish
50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative
Code.
(d) 50 IAC 4.3 and any other rule to the extent that it conflicts with
this section is void.
(e) A reference in 50 IAC 4.2 to a governmental entity that has been
terminated or a statute that has been repealed or amended shall be
treated as a reference to its successor.
(f) The department of local government finance may not amend or
repeal the following (all as in effect January 1, 2001):
(1) 50 IAC 4.2-4-3(f).
(2) 50 IAC 4.2-4-7.
(3) 50 IAC 4.2-4-9.
(4) 50 IAC 4.2-5-7.
(5) 50 IAC 4.2-5-13.
(6) 50 IAC 4.2-6-1.
(7) 50 IAC 4.2-6-2.
(8) 50 IAC 4.2-8-9.
However, the department of local government finance may amend
these rules to conform with statutory changes.
(g) Notwithstanding any other provision of this section, 50 IAC
4.2-4-6(c) is void effective July 1, 2015. The publisher of the Indiana
Administrative Code and the Indiana Register shall remove this
provision from the Indiana Administrative Code.
(h) Notwithstanding any other provision of this section, the
department of local government finance shall adopt rules amending 50
IAC 4.2 to reflect the enactment of section 29 of this chapter.