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Citations Affected: IC 6-1.1-3-0.5.

Synopsis: Personal property taxation. Incorporates the rules of the state board of tax commissioners on the assessment of tangible personal property into the Indiana Code by reference, and prohibits the board from adopting changes to the rules or new rules on the same subject matter.

Effective: Upon passage.

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Kenley

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    January 16, 2001, read first time and referred to Committee on Finance.

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PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2000 General Assembly.

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    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

    SECTION 1. IC 6-1.1-3-0.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 0.5. (a) 50 IAC 4.2, as in effect on January 1, 2001, is incorporated by reference.
    (b) A rule that:
        (1) amends;
        (2) repeals; or
        (3) adds to;
50 IAC 4.2, as in effect on January 1, 2001, is void.
    (c) A rule adopted after January 1, 2001, that concerns the subject matter of 50 IAC 4.2, as in effect on January 1, 2001, is void.
    SECTION 2. An emergency is declared for this act.