FORM  103 – P5                       JANUARY 1, 2024 
              BUSINESS TANGIBLE PERSONAL PROPERTY                                            PRIVACY NOTICE                     For Assessor's Use Only 
              DEPRECIABLE ASSETS IN POOL 5 
              State Form 52497 (R18 / 1-24)                                                  This form contains confidential 
                                                                                         information pursuant to IC 6-1.1-35-9. 
              Prescribed by the Department of Local Government Finance 

INSTRUCTIONS:  
1. This form may be used by those entities eligible to make an election under IC 6-1.1-3-23 or IC 6-1.1-3-23.5.
2. This schedule supplements the pooling schedules on Page 3 of the Form 103 – Long.
3. This schedule must be submitted with the Form 103 – Long.

SECTION 1                                                   TAXPAYER INFORMATION 
Name of Taxpayer                                                                                               Federal Identification Number 

Full Address (number and street, city, state, and ZIP code) 

Name of Contact Person             Title                                         Telephone Number              Email Address 
                                                                                 (         ) 
County                             Township                                      DLGF Taxing District          DLGF Taxing District Number 

SECTION 2                                    TANGIBLE PERSONAL PROPERTY OTHER THAN INVENTORY 
The total cost of special tools, dies, jigs, fixtures, etc., as well as permanently retired equipment, commercial aircraft, and commercial bus line 
fleet not subject to excise tax is to be deducted in full in Column B below. All Column B adjustments must be supported on Form(s) 103 – T 
and 106, respectively, and recorded on the appropriate lines on the Form 103 – Long. 
SCHEDULE A                                                             POOL NUMBER 5 
                                   Total Cost or            Adjustments                  Adjusted Cost         TTV %              True Tax Value 
                                   Base Year Value          (see note above) 
01     1-2-2 3To 1-1-2 4         $                                                     $                       40%              $ 
02     1-2-2 2To 1-1-2 3         $                                                     $                       56%              $ 
03     1-2-2 1To 1-1-2 2         $                                                     $                       42%              $ 
04     1-2-20 To 1-1-21          $                                                     $                       32%              $ 
05     1-2-1 9To 1-1-  20        $                                                     $                       24%              $ 
06     1-2-1 8To 1-1-1 9         $                                                     $                       18%              $ 
07     1-2-1 7To 1-1-1 8         $                                                     $                       15%              $ 
08     Prior To 1-2-1  7         $                                                     $                       10%              $ 
09 TOTAL POOL NUMBER 5*          $                                                     $                                        $ 

* Include line 9 totals in entries on the Total All Pools on the Form 103 – Long (Page 2, Line 52).
IC 6-1.1-3-23 
(b) For purposes of this section:
   …
   (3) “integrated steel mill” means a person, including a subsidiary of a corporation, that produces steel by processing iron ore and other raw materials in a
   blast furnace in Indiana;
   (4) “oil refinery/petrochemical company’ means a person that produces a variety of petroleum products by processing an annual average of at least one
   hundred thousand (100,000) barrels of crude oil per day;
   …
   (7) “special integrated steel mill or oil refinery/petrochemical equipment” mean depreciable personal property, other than special tools and permanently
   retired depreciable personal property: (A) that: (i) is owned, leased, or used by an integrated steel mill or an entity that is at least fifty percent (50%)
   owned by an affiliate of an integrated steel mill; and (ii) falls within Asset Class 33.4 as set forth in IRS Rev. Proc. 87-56, 1987-2, C.B. 647; or (B) that: (i)
   is owned, leased, or used as an integrated part of an oil refiner/petrochemical company or its affiliate; and (ii) falls within Asset Class 13.3 or 28.0 as set
   forth in IRS Rev. Proc. 87-56, 1987-2, C.B. 647;
   …
IC 6-1.1-3-23.5 
(a) For purposes of this section:
   …
   (3) “mini-mill” means a person, including a subsidiary of a corporation, that produces steel using an electric arc furnace in Indiana;
   …
   (6) “mini-mill equipment” means depreciable personal property, other than special tools and permanently retired depreciable personal property, that is
   owned, leased, or used by a mini-mill or an entity that is at least fifty percent (50%) owned by an affiliate of a mini-mill in the production of steel;
   …

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