Reinstatement of personal property rules; prohibition against
amendment of certain rules for department of local government
finance
Sec. 22. (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been terminated or a statute that has been repealed or amended shall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.
As added by P.L.192-2002(ss), SEC.28. Amended by P.L.245-2003,
SEC.2.
Last modified: May 28, 2006