Tag Rule Index
The tag rule index, which is enabled by default, is an index on the Tag Dictionary Service. The index improves performance in evaluating tag rules for implied tags during NEQL searches. The index, which is built as NEQL queries are executed, maps tags to the tag rules that imply those tags. This index should not require a significant amount of system memory.

To ensure that the index is kept up-to-date, it is cleared automatically whenever changes are made in the Tag Dictionary Service. For example, if you delete a tag from the tag list under a tag rule, the index is automatically cleared. This prevents incorrect or incomplete results from occurring in your hierarchies, searches, and anything else that uses NEQL queries. As you execute subsequent searches the index is rebuilt.

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the number of implied tags, technically, tagIDs in the index referred to as “# of indexed tags”
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the number of tag rules in the index implying those tags; a single rule may appear many times in the index and indicates via these values whether the index has been cleared. For example, when the index is cleared or disabled both the "# of indexed tags" and "# of tag rules" values on the Spy page will be zero.

Imply tags in a different tag dictionary
Tag rule index allows you to imply tags in a different tag dictionary than the one containing the tag rule doing the implying. Stated another way, this permits you to use tags from other tag dictionaries with a different namespace, such as the Niagara tag dictionary which is frozen in the tag rules of your custom smart tag dictionaries. Frozen means that you cannot add rules that persist through a station restart.
For example, the following image shows the property sheet for a custom smart tag dictionary in which a tag rule contains several tags, one of which is a marker tag for “isBooleanWritable”. Notice that this tag is not fully qualified, meaning that the tag name does not include the namespace of the source tag dictionary. In this situation the tag automatically assumes the namespace of the dictionary in which it is being used, in this case the “Custom” tag dictionary: c:isBooleanWritable. The other tags in the tag rule are fully qualified and reference a completely different tag dictionary, the Niagara tag dictionary as indicated by the namespace, n:.

c:isBooleanWritable) as well as tags from a different tag dictionary (Niagara, n:geo*).
More significantly, when you search for "n:geoCountry", for example, you will get booleanWritable points in the results.