Indiana Code - Taxation - Title 6

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Applicability Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise. (Formerly: ...

"Assessing official" defined Sec. 1.5. (a) "Assessing official" means: (1) a township assessor; or (2) a member of a county property tax assessment board ...

"Assessment date" defined Sec. 2. "Assessment date" means: (1) March 1 for all tangible property, except mobile homes as defined in IC 6-1.1-7-1. (2) ...

"Assessed value" or "assessed valuation" defined Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to: ...

"Base rate" defined Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural ...

"Common council of city" or "county council" defined Sec. 4. "Common council of a city" or "county council" includes a city-county council. (Formerly: Acts ...

"Deduction" defined Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed ...

"Elected township assessor" defined Sec. 5.5. "Elected township assessor" means a township assessor elected under IC 36-6-5-1. As added by P.L.88-2005, SEC.4. ...

"Exemption" defined Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable ...

"Filing date" defined Sec. 7. "Filing date" means May 15th. (Formerly: Acts 1975, P.L.47, SEC.1.) ...

"General assessment provisions of this article" defined Sec. 8. "General assessment provisions of this article" means the law contained in: (1) chapters 3, 4, 5, ...

"Indiana board" defined Sec. 8.3. "Indiana board" refers to the Indiana board of tax review established by IC 6-1.5-2-1. As added by P.L.198-2001, SEC.4. ...

"Key number" defined Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that: (1) ...

"Mobile home" defined Sec. 8.7. "Mobile home" has the meaning set forth in IC 6-1.1-7-1. As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3. ...

"Owner" defined Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section. ...

"Person" defined Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual. (Formerly: Acts 1975, P.L.47, SEC.1.) As ...

Version a "Personal property" defined Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Version b "Personal property" defined Note: This version of section effective 1-1-2006. See also preceding version of this section, effective until 1-1-2006. ...

"Political subdivision" defined Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation. (Formerly: Acts ...

Repealed ( Repealed by P.L.1-1988, SEC.10.) ...

"Property taxation" defined Sec. 14. "Property taxation" means the taxation of property under this article. (Formerly: Acts 1975, P.L.47, SEC.1.) ...

"Real property" defined Sec. 15. "Real property" means: (1) land located within this state; (2) a building or fixture situated on land located within ...

"School corporation" defined Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is ...

"Special assessment" defined Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, ...

"State agency" defined Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university ...

"Tangible property" defined Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter. (Formerly: Acts 1975, ...

"Taxing district" defined Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total ...

"Taxing unit" defined Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes. (Formerly: Acts 1975, P.L.47, ...

"Township assessor" defined Sec. 22. "Township assessor" includes: (1) an elected township assessor; and (2) a trustee assessor. (Formerly: Acts 1975, P.L.47, ...

"Tract" defined Sec. 22.5. "Tract" means any area of land that is under common ownership and is contained within a continuous border. As added ...

"Trustee assessor" defined Sec. 22.7. "Trustee assessor" means a township executive who performs the duties of assessor under IC 36-6-5-2. As added by P.L.88-2005, ...

Gender pronoun; singular nouns Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever ...

Property subject to tax Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment ...

Assessment methods Sec. 2. All tangible property which is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal ...

Rate of tax; use of revenues Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of ...

Liability for tax; assessment of improvement or appurtenance separately from land Sec. 4. (a) The owner of any real property on the assessment date of a ...

Partnership property Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable ...

Repealed ( Repealed by P.L.1-1990, SEC.65.) ...

Exempt property Sec. 7. The following property is not subject to assessment and taxation under this article: (1) A commercial vessel that is subject to ...

Residents and nonresidents; place of assessment; evidence of filing Sec. 1. (a) Except as provided in subsection (c) and section 11 of this chapter, personal property ...

Property held by trustee, party, or receiver Sec. 2. If residence determines the place of assessment of personal property and the property is held by a ...

Estate of deceased individuals Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, ...

Conflicts involving assessment location; settlement Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine ...

Assessment books and blanks; delivery Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor the proper assessment ...

Return; furnishing to taxpayer Sec. 6. Between the assessment date and the filing date of each year, the appropriate township assessor shall furnish each person whose ...

Filing returns; extension of time; consolidated returns Sec. 7. (a) Except as provided in subsections (b) and (d), a taxpayer shall, on or before the ...

Amended returns; tax adjustments; credits Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the ...

Vending machine owners Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identificatiion device which accurately reveals ...

Return; necessary information Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required ...

Property located in two or more townships or taxing districts; additional or separate returns Sec. 10. (a) If a taxpayer owns, holds, possesses, or controls personal ...

"Inventory" defined; "dealer" defined; "established place of business" defined; average method election; place of assessment of dealer inventory Sec. 11. (a) ...

Average method of valuing inventory; bookkeeping Sec. 12. (a) A taxpayer who elects to use the average method provided by section 11 of this chapter shall ...

"Processor" and "product" defined; assessment of processor's inventory Sec. 13. (a) For purposes of this section: (1) "processor" means a first processor of products; and ...

Verification of returns Sec. 14. The township assessor shall: (1) examine and verify; or (2) allow a contractor under IC 6-1.1-36-12 to examine and ...

Failure to file return; alternative assessment procedures; election to file Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or ...

Property converted for tax avoidance; assessment Sec. 16. If, from the evidence before him, a township assessor determines that a person has temporarily converted any part ...

Assessment list; certification to county auditor Sec. 17. (a) On or before June 1 of each year, each township assessor of a county shall deliver to ...

Reports to county assessors and auditors; copies of returns Sec. 18. (a) Each township assessor of a county shall periodically report to the county assessor and ...

Information available to county assessor and county property tax assessment board of appeals Sec. 19. While a county property tax assessment board of appeals is ...

Change in valuation; notice Sec. 20. If an assessing official or board changes a valuation made by a person on his personal property return or adds ...

Public inspection of assessment documents; assessor's office Sec. 21. (a) Subject to the limitations contained in IC 6-1.1-35-9, assessment returns, lists, and any other documents and ...

Reinstatement of personal property rules; prohibition against amendment of certain rules for department of local government finance Sec. 22. (a) Except to the extent ...

Election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment Sec. 23. (a) For purposes of this section: (1) "adjusted cost" ...

Place of assessment; person liable Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the ...

Assessment of property held by fiduciary Sec. 2. Real property which is controlled by an executor, administrator, guardian, ...

Heirs or devisees; assessment Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator ...

Schedule of general reassessment of real property; notice Sec. 4. (a) A general reassessment, involving a physical inspection of all real property in Indiana, shall begin ...

Annual adjustment of assessed value of real property; state review and certification; base rate methodology Sec. 4.5. (a) The department of local government finance shall adopt ...

Training of assessors and county auditors in sales disclosure form verification Sec. 4.7. (a) For purposes of this section, "assessor" means: (1) a township assessor; ...

Petition for reassessment Sec. 5. (a) A petition for the reassessment of real property situated within a township may be filed with the ...

Reassessment order Sec. 6. If the department of local government finance determines that a petition filed under section 5 of this chapter has been signed by ...

Repealed ( Repealed by P.L.41-1993, SEC.54.) ...

Repealed ( Repealed by P.L.41-1993, SEC.54.) Revisor's Note: The repeal of IC 6-1.1-4-8 appearing in the 1993 Edition of the Indiana ...

Reassessment resolution of department of local government finance; hearing; reassessment order Sec. 9. In order to maintain a just and equitable valuation of real ...

Notice of reassessments; publication Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing ...

Destroyed property; reassessment Sec. 11. (a) If a substantial amount of real and personal property in a township has been partially or totally destroyed as a ...

Subdivided land; rezoned land; improvements; reassessment Sec. 12. If land assessed on an acreage basis is subdivided into lots, the land shall be reassessed on the ...

"Oil or gas interest" defined; assessment Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes, but is not limited to: ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Assessed value of oil or gas interests Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to ...

Agricultural land; assessment Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural ...

Repealed ( Repealed by P.L.84-1995, SEC.6.) ...

Submission of values to county property tax assessment board of appeals; review Sec. 13.6. (a) The township assessor shall determine the values of all classes of ...

County land valuation commission; determinations; appeal and review; vote to abolish commission Sec. 13.8. (a) As used in this section, "commission" refers to a county land ...

Adjacent property holders; assessment or exemption of various rights-of-way Sec. 14. (a) Except as provided in subsection (b) of this section, land may not be assessed ...

Appraisal; examination of buildings Sec. 15. (a) If real property is subject to assessment or reassessment under ...

Assessors' assistants; appropriation Sec. 16. (a) For purposes of making a general reassessment of real property or annual adjustments under section 4.5 of this chapter, any ...

Professional appraisal Sec. 17. (a) Subject to the approval of the department of local government finance and the requirements of section 18.5 of this chapter, a: ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Professional appraisal; contract for services; bids required Sec. 18.5. (a) A township assessor, a group of township assessors, or the county assessor may not use the ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Professional appraisal; contract for services; provisions Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to ...

Professional appraisal; contract deadline Sec. 20. The department of local government finance may establish a period with respect to each ...

Appraisal completion date; reporting requirement Sec. 21. (a) If, during a period of general reassessment, a township assessor makes the ...

Repealed ( Repealed by P.L.84-1995, SEC.6.) ...

Amounts of assessment or reassessment; notice Sec. 22. (a) If any assessing official or any county property tax assessment board of appeals assesses or reassesses any ...

Repealed ( Repealed by Acts 1977, P.L.64, SEC.4.) ...

Notice to county auditor of assessed value Sec. 24. Immediately following an assessment or reassessment of real property, the county property tax assessment board of appeals ...

Record keeping; electronic data files Sec. 25. (a) Each township assessor shall keep the assessor's reassessment data and records current by securing the necessary field data ...

Adoption or promulgation of documents by the department of local government finance Sec. 26. The department of local government finance may adopt or promulgate ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Property reassessment fund; tax levies; petition to increase levy; appeal Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Version a Use of reassessment fund; soil maps; investment of fund; interest Note: This version of section amended by P.L.228-2005, SEC.10. See also following ...

Version b Property reassessment funds; use of money; soil maps; approval of appropriations Note: This version of section amended by P.L.88-2005, SEC.7. See also ...

Expenses of reassessment Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, ...

Interim assessments or reassessments; rules and regulations Sec. 30. In making any assessment or reassessment of real ...

Department of local government finance check of local assessment activities; state conducted activities; payment of bill for services Sec. 31. (a) The department of local government ...

State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability ...

Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment Sec. 31.6. (a) Subject to the other ...

Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court Sec. 31.7. (a) As used in ...

General reassessment of real property in certain counties Sec. 32. (a) As used in this section, "contract" refers to a contract entered into under this section. ...

Department of local government finance's informal hearing for general reassessments in certain counties Sec. 33. (a) This section applies if the department of local government finance ...

Appeals of department of local government finance general reassessments in certain counties Sec. 34. (a) As used in this section, "special ...

General reassessment of real property in certain counties Sec. 35. (a) This section applies to a county other than a county subject to section 32 of ...

Informal hearing for general reassessments in certain counties Sec. 36. (a) Subject to the other requirements of this section, the department of local government finance may: ...

Appeals of general reassessments in certain counties Sec. 37. (a) As used in this section, "special master" refers to a person designated by the Indiana board ...

Tax court orders to provide information Sec. 38. (a) As used in this section, "qualifying county" means a county in which the department of local government ...

Version a Assessment of rental property and mobile homes Note: This version of section effective until 1-1-2006. See also following version of this section, ...

Version b Assessment of rental property and mobile homes; low income rental housing exclusion Note: This version of section ...

Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property Sec. 40. The value of federal ...

Assessment of low income rental housing Effective 1-1-2006. Sec. 41. (a) For purposes of this section: (1) "low income rental ...

Plats Sec. 1. Except as provided in section 9 of this chapter, the auditor, or, if authorized by county ordinance, the surveyor of each county shall ...

Index numbering system Sec. 2. (a) Except as provided in section 9 of this chapter, county auditor may establish a real property index numbering system in ...

Plats; entry on tax list Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented ...

Transfer books Sec. 4. (a) Except as provided in section 9 of this chapter, the county auditor shall keep a transfer book, arranged by townships, cities, ...

Change of ownership; partition; apportionment of assessed value and delinquent taxes Sec. 5. If a division, partition, or change of ownership of any real property is ...

Real property interest created from previously existing parcel or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes ...

Auditor's endorsement required for recording of deed creating interest from previously existing parcel or parcels; effect of noncompliance Sec. ...

Partition or transfer of real property; transcript of judgment; entry in transfer book Sec. 6. (a) If a court of this state renders a judgment for ...

Heirs or devisees; transfer on tax duplicate Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of ...

List of property; delivery to township assessor Sec. 8. Except as provided in section 9 of this chapter, the county auditor of each county shall annually ...

Civil townships containing first class city; duties and authority of assessor Sec. 9. Except as provided in section 4(b) of this chapter, for all civil townships ...

Townships of 35,000 or more population; plats and lists Sec. 9.1. (a) Except: (1) as provided in subsection (b); and (2) for civil townships ...

Tract descriptions; delivery of title papers Sec. 10. If a township assessor believes that it is necessary to obtain an accurate description of a specific lot ...

Rules for determining land within tract; required survey Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall ...

Repealed ( Repealed by P.L.332-1989(ss) , SEC.48.) ...

Personal property return; information relating to real property Sec. 13. Each taxpayer shall provide on a personal property return any information related to real ...

Delivery of real property list Sec. 14. Not later than May 15, each assessing official shall prepare and deliver to the county assessor a detailed list ...

Assessment registration notices; building permits Sec. 15. (a) Except as provided in subsection (b), before an owner of real property demolishes, structurally modifies, or improves it ...

Consolidation of contiguous parcels into single parcel Sec. 16. If an owner of existing contiguous parcels makes a written request that includes a legal description of ...

"Conveyance" defined Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration except a transfer to a ...

"Conveyance document" defined Sec. 2. As used in this chapter, "conveyance document" means any document, deed, contract of sale, agreement, judgment, lease that includes the fee ...

Sales disclosure form; filing with county auditor; forwarding to assessors; use of information in forms; confidential information Sec. 3. (a) For purposes of this section, "party" ...

Sales disclosure form; filing fee; sales disclosure fund Sec. 4. (a) A person filing a sales disclosure form under this chapter shall pay a fee of ...

Sales disclosure funds Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund ...

Version a Assessment training fund Note: This version of section effective until 5-12-2005. See also following version of this section, effective 5-12-2005. ...

Version b Assessment training and administration fund; use of money in fund; investment of money in fund; no reversion to state general fund Note: ...

Sales disclosure form; requirements of form Sec. 5. The department of local government finance shall prescribe a sales disclosure form ...

Requirements for recording conveyance document Sec. 6. (a) The county auditor may not accept a conveyance document if: (1) the sales disclosure form signed by ...

Repealed ( Repealed by P.L.6-1997, SEC.239.) ...

Repealed ( Repealed by P.L.89-2001, SEC.8.) ...

Sales disclosure form; attestation Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the ...

Misdemeanors and infractions Sec. 10. (a) A person who knowingly and intentionally: (1) falsifies the value of transferred real property; or (2) omits or ...

Repealed ( Repealed by P.L.6-1997, SEC.239.) ...

Penalties Sec. 12. (a) A party to a conveyance who: (1) is required to file a sales disclosure form under this chapter; and (2) ...

Classification Sec. 1. For the purpose of property taxation, forest land may be classified and assessed under this chapter if the land satisfies the conditions prescribed ...

Forest plantations Sec. 2. Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of ...

Native forest land Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per ...

Open areas within parcel Sec. 3.5. (a) Open areas may exist within the confines of a parcel of land identified as a native forest or a ...

Nontimber producing trees Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ...

Size restrictions; native forest land or forest plantation Sec. 5. A parcel of land may not be classified as native forest land or a forest plantation ...

Application with state forester Sec. 5.5. (a) A landowner may file an application with the state forester under section 11 of this chapter to have classified ...

Buildings on parcel; effect on classification Sec. 6. A parcel of land may not be classified as native forest land or as a forest plantation if ...

Grazing confined animals; effect on classification Sec. 7. A parcel of land may not be classified as native forest land or as a forest plantation if ...

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Parcel description Sec. 9. (a) A person who wishes to have a parcel of land classified as native forest land or as a forest plantation must ...

Assessments required Sec. 10. (a) The county assessor shall assess the land at its fair market value, including any mineral, stone, oil, or gas value it ...

Applications for classification Sec. 11. A person who wishes to have a parcel of land classified as native forest land or as a forest plantation must ...

Approval of applications Sec. 12. If in the state forester's opinion an application filed under section 11 of this chapter and the land to be classified ...

Recording approved application Sec. 13. If an application filed under section 11 of this chapter is approved, the applicant shall record the approved application in his ...

Rate of assessment Sec. 14. Land which is classified under this chapter as native forest land or as a forest plantation shall be assessed at one ...

Minerals on land; assessment Sec. 15. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land ...

Timber and wildlife management standards Sec. 16. (a) The natural resources commission shall, by rule, establish minimum standards of good timber and wildlife management. (b) ...

Special permits Sec. 17. The state forester may issue special permits for other purposes if the land use authorized by the permit is not inconsistent with ...

Signs; posting on land Sec. 18. The owner of a parcel of land which is classified as native forest land or as a forest plantation shall ...

Inspection of land; records Sec. 19. At least once every five (5) years the state forester, or the state forester's deputy, shall inspect each parcel of ...

Withdrawal of classification; owner's request Sec. 20. If the owner of land which is classified as native forest land or as a forest plantation wishes to ...

Withdrawal of classification; mandatory withdrawal Sec. 21. The state forester shall withdraw land which is classified as native forest land or as a forest plantation from ...

Withdrawal of classification; appeals Sec. 22. If an assessment made by a county assessor under section 20 or section 21 of this chapter is not satisfactory ...

Withdrawal of classification; notice to county official Sec. 23. If land classified as native forest land or as a forest plantation is withdrawn from the classification, ...

Withdrawal of classification; tax payments; liens Sec. 24. (a) If land that is classified as native forest land or as a forest plantation is withdrawn from ...

Conveyance of classified land; effect Sec. 25. A conveyance of land which is classified as native forest land or as a forest plantation does not release ...

Plat and recording expenses Sec. 26. The expense of the surveyor's plat required by section 9 of this chapter shall be paid by the applicant. The ...

Landowner's report Sec. 27. The owner of a parcel of land which is classified as native forest land or as a forest plantation shall file a ...

Windbreak defined Sec. 1. As used in this chapter, "windbreak" refers to a field windbreak. As added by P.L.58-1985, SEC.1. ...

Application of chapter Sec. 2. This chapter applies to a parcel of land classified as a windbreak and assessed as provided in this chapter before July ...

Criteria for classification Sec. 3. A parcel of land may be classified as a windbreak if: (1) it abuts a fence line or a property ...

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Assessment in county of location; appeal Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a ...

( Repealed by P.L.186-2003, SEC.81.) ...

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

General property taxation assessment; ditch assessments Sec. 9. Land that is classified under this chapter as a windbreak shall be assessed at one dollar ($1) per ...

Assessment of parcel for mineral wealth; placement on tax duplicate Sec. 10. If any oil, gas, stone, coal, ...

Minimum standards of management Sec. 11. A person who owns or controls land that is classified as a windbreak must follow the minimum standards of windbreak ...

Issuance of special permits by department Sec. 12. The department of natural resources may issue special permits under this chapter. As added by P.L.58-1985, ...

Marking parcel signs Sec. 13. The owner of a parcel of land that is classified as a windbreak shall mark the parcel with four (4) signs. ...

Inspection of parcels by department; report to owner; record Sec. 14. At least once every two (2) years a representative of the department of natural resources ...

Withdrawal of land from classification; change in classification Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the ...

Grounds for withdrawal of land by department Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification ...

Appeal of assessment of land being withdrawn Sec. 17. If an assessment made by a county assessor under section 15 or 16 of this chapter is ...

Notice of withdrawal of land to recorder and auditor Sec. 18. If land classified as a windbreak is withdrawn from the classification, the department of natural ...

Liability upon withdrawal Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal ...

Obligations and liabilities of persons acquiring interest in windbreak Sec. 20. A conveyance of land that ...

Payment of expenses Sec. 21. The expense of the survey required by section 4 of this chapter shall be paid by the applicant. The expense of ...

Annual report of owner Sec. 22. The owner of a parcel of land that is classified as a windbreak shall file a report once each year ...

Dwellings or other buildings prohibited Sec. 23. A person may not erect a dwelling or other building on land classified as a windbreak. As ...

Grazing prohibited Sec. 24. A person may not graze or permit grazing by a domestic animal on land classified as a windbreak. As added ...

Alteration of land or vegetation; prohibition; permit Sec. 25. A person may not burn, mow, or otherwise engage in a practice that would alter land or ...

Cultivation or harvest of crops; permit Sec. 26. A person may not cultivate or harvest crops on land classified as a windbreak, except crops cultivated or ...

Furnishing trees and vegetation; advice and assistance Sec. 27. The department of natural resources shall furnish trees or other appropriate vegetation without charge to the owner ...

Classification; assessment Sec. 1. For the purpose of property taxation certain parcels of land may be classified as wildlife habitat or riparian land and assessed as ...

Requirements for classification as wildlife habitat or riparian land Sec. 2. (a) A parcel of land may be classified as a wildlife habitat if: (1) ...

Application with department Sec. 2.5. (a) A landowner may file an application with the department of natural resources under section 5 of this chapter to have ...

Survey; identification of parcel; plats; description Sec. 3. (a) A person who wishes to have a parcel of land classified as a wildlife habitat must have ...

Repealed ( Repealed by P.L.83-1995, SEC.7.) ...

Application for classification Sec. 5. (a) A person who wishes to have a parcel of land classified as a wildlife habitat must file an application with ...

Approval of application Sec. 6. If in its opinion an application filed under section 5 of this chapter and the land to be classified comply with ...

Recording approved application Sec. 7. If an application filed under section 5 of this chapter is approved, the applicant shall record the approved application in his ...

Amount of assessment Sec. 8. Land which is classified under this chapter as a wildlife habitat or as riparian land shall be assessed at one dollar ...

Assessment for mineral wealth Sec. 9. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as a wildlife habitat, ...

Following standards of good wildlife management Sec. 10. A person who owns or controls land which is classified as a wildlife habitat must follow the minimum ...

Special permits; issuance by department of natural resources Sec. 11. The department of natural resources may issue special permits under the provisions of this chapter. ...

Marking of parcel; boundary signs Sec. 12. The owner of a parcel of land which is classified as a wildlife habitat shall mark the parcel with ...

Inspection of parcel; recommendations; report; records Sec. 13. At least once every five (5) years a representative of the department of natural resources shall inspect each ...

Withdrawal or transfer of land from classification; request Sec. 14. (a) If the owner of land which is classified as a wildlife habitat wishes to have ...

Grounds for withdrawal by department Sec. 15. The department of natural resources shall withdraw land which is classified as a wildlife habitat from the classification if ...

Repealed ( Repealed by P.L.83-1995, SEC.7.) ...

Notice of withdrawal to recorder and auditor; notation in records Sec. 17. If land classified as a wildlife habitat is withdrawn from the classification, the ...

Withdrawal fee Sec. 18. (a) If land that is classified as a wildlife habitat is withdrawn from the classification, the owner shall pay an amount equal ...

Conveyance of classified land Sec. 19. A conveyance of land which is classified as a wildlife habitat does not release any person acquiring an interest in ...

Expense of survey Sec. 20. The expense of the survey required by section 3 of this chapter shall be paid by the applicant. As ...

Annual report Sec. 21. The owner of a parcel of land which is classified as a wildlife habitat shall file a report once each year with ...

Erection of buildings; prohibition Sec. 22. No person may erect a dwelling or other building on land classified as a wildlife habitat. As added ...

Grazing permit Sec. 23. No person may graze or permit grazing by a domestic animal on land classified as a wildlife habitat, unless he has been ...

Burning permit Sec. 24. No person may burn, mow, or otherwise engage in a practice which would alter land or vegetation on land classified as a ...

Cultivation or harvesting permit Sec. 25. No person may cultivate or harvest crops on land classified as ...

"Filter strip" defined Sec. 1. As used in this chapter, "filter strip" refers to a strip or an area of vegetation for removing sediment, organic matter ...

Classification of parcels for assessment as filter strips Sec. 2. For the purpose of property taxation, certain parcels of land may be classified as filter strips ...

Requirements for classification as filter strip Sec. 3. (a) A parcel of land may be classified as a filter strip if the parcel of land meets ...

Surveyor description of parcel; plats; photographs Sec. 4. (a) A person who wishes to have a parcel of land classified as a filter strip must ...

Assessment of parcel; appeal Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip must have the land ...

Application; form and contents Sec. 6. (a) A person who wishes to have a parcel of land classified as a filter strip must file an application ...

Approval of application; notice Sec. 7. If in the opinion of the county surveyor an application filed under section 6 of this chapter and the land ...

Recordation of approved application Sec. 8. If an application filed under section 6 of this chapter is approved, the applicant shall record the approved application in ...

Assessment rate of filter strips; ditch assessments Sec. 9. Land that is classified under this chapter as a filter strip shall be assessed at one dollar ...

Mineral production on land classified as filter strip; assessment Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land ...

Management of filter strip land Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards ...

Signs Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum ...

Inspection of parcels Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in ...

Withdrawal of land from filter strip classification; owner request Sec. 14. If the owner of land that is classified as a filter strip wishes to have ...

Withdrawal of land from filter strip classification; county surveyor findings Sec. 15. The county surveyor shall withdraw land that is classified as a filter strip from ...

Assessment of land following withdrawal; appeal Sec. 16. If an assessment made by a county assessor under section 14 or 15 of this chapter is not ...

Withdrawal of land by county surveyor; notice Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately ...

Payment upon withdrawal of land; lien Sec. 18. (a) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this ...

Conveyance of filter strip land Sec. 19. A conveyance of land that is classified as a filter strip does not release any person acquiring an interest ...

Expenses Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter. (b) The expense of an ...

Annual report Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with ...

Prohibited acts upon filter strip lands Sec. 22. (a) A person may not do any of the following on land classified as a filter strip: ...

Reconstruction of drains; withdrawal assessment Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter ...

County drainage boards; establishment and vegetation of filter strips Sec. 24. The county drainage board may allow the use ...

County surveyor advice and assistance for establishment and maintenance of filter strips Sec. 25. The county surveyor, in cooperation with ...

"Director" defined Sec. 1. As used in this chapter, "director" refers to the director of the division of historic preservation and archeology ...

Classification as cemetery land Sec. 2. For the purpose of property taxation, land on which a cemetery or burial ground (as defined by IC 14-21-1-3) is ...

Registry of Indiana cemeteries and burial grounds Sec. 3. Land may be classified as cemetery land if it is included in the registry of Indiana cemeteries ...

Buildings on property Sec. 4. A parcel of land may not be classified as cemetery land if a dwelling or other building is situated on the ...

Grazing land Sec. 5. A parcel of land may not be classified as cemetery land if it is grazed by a domestic animal. As ...

Surveys Sec. 6. (a) A person who wishes to have a parcel of land classified as cemetery land must have it surveyed by a registered land ...

Assessment by county assessor Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed ...

Application for assessment as cemetery land Sec. 8. (a) A person who wishes to have a parcel of land classified as cemetery land must file an ...

Approval of application Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be ...

Recordation of approved application Sec. 10. If an application filed under section 8 of this chapter is approved, the applicant shall record the approved application ...

Assessment rate Sec. 11. (a) Except as provided in subsection (b), land that is classified under this chapter as cemetery land shall be assessed at one ...

Mineral wealth Sec. 12. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as ...

Conveyance Sec. 13. A conveyance of land that is classified as cemetery land does not release any person acquiring an interest in the land from any ...

Payment of expenses Sec. 14. The expense of the survey required by section 6 of this chapter shall be paid by the applicant. The expense of ...

Access to cemetery land Sec. 15. The owner of land that is classified under this chapter as cemetery land must allow family members and descendants of ...

Assessment and taxation; "mobile home" defined Sec. 1. (a) Mobile homes which are located within this state on the assessment date of a year shall be ...

Assessing mobile homes Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules ...

Placement of mobile home; reports Sec. 3. A person who permits a mobile home to be placed on any land which he owns, possesses, or controls ...

Place of assessment Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the ...

Township assessor; duties Sec. 5. A mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within ...

Rate of tax; taxing district Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of ...

Liability for tax; installment payments Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes ...

Receipt for payment Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for ...

Late payment or nonpayment; penalties Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or ...

Movement of mobile home; transfer of title; permits Sec. 10. (a) A mobile home may not be moved from one location to another unless the owner ...

Sale of mobile home Sec. 10.4. The owner of a mobile home who sells the mobile home to another person shall provide the purchaser with the ...

Movers of mobile homes; possession of permit Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless ...

Violation of IC 6-1.1-7-11(a); offense Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction. (Formerly: Acts 1975, ...

Violation of IC 6-1.1-7-3; offense Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction. (Formerly: Acts 1975, ...

Violation of IC 6-1.1-7-10.4; offense Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction. As added by ...

Property owned or used by public utility company Sec. 1. The property owned or used by a public utility company shall be taxed in the manner ...

Definitions Sec. 2. As used in this chapter: (1) The term "bridge company" means a company which owns or operates a toll ...

Companies subject to taxation Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter: (1) ...

Companies within and partially outside state; tax determinations Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, ...

Fixed property; definite-situs distributable property; indefinite-situs distributable property Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 ...

Bridge companies Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way ...

Bus companies Sec. 7. (a) The fixed property of a bus company consists of real property and tangible personal property which is located within or on ...

Express companies Sec. 8. (a) The fixed property of an express company consists of real property and tangible personal property which has a definite situs. ...

Light, heat, or power companies Sec. 9. (a) The fixed property of a light, heat, or power company consists of: (1) automotive and other mobile ...

Pipe line companies Sec. 10. (a) The fixed property of a pipe line company consists of: (1) real property which is not part of a ...

Railroad companies Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad ...

Railroad car companies Sec. 12. (a) The fixed property of a railroad car company consists of real property and tangible personal property which has a ...

Repealed ( Repealed by P.L.59-1985, SEC.37.) ...

Sleeping car companies Sec. 13. (a) The fixed property of a sleeping car company consists of real property and tangible personal property which has a definite ...

Street railway companies Sec. 14. (a) The fixed property of a street railway company consists of: (1) real property which is not part of the ...

Telephone, telegraph, or cable companies Sec. 15. (a) The fixed property of a telephone, telegraph, or cable company consists of: (1) tangible personal property which ...

Tunnel companies Sec. 16. (a) The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. ...

Water distribution companies Sec. 17. (a) The fixed property of a water distribution company consists of: (1) tangible personal property which is not used as ...

Other companies Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections ...

Statement of value and description of property; filing deadline Sec. 19. Each year a public utility company shall file a statement concerning the value and description ...

Failure to file statement; penalty; action by attorney general Sec. 20. (a) If a public utility company does not file a statement with the department of ...

Copies of various reports; requests from department of local government finance Sec. 21. The department of local government ...

Assessment by department of local government finance Sec. 22. The department of local government finance shall assess the property of a public utility company based upon ...

Filing statement with township and county assessors Sec. 23. Each year a public utility company shall file a statement with the assessor of each township and ...

Township assessor; certification of assessed values Sec. 24. (a) Each year a township assessor shall assess the fixed property which as of the assessment date of ...

Assessment of distributable property Sec. 25. (a) Each year the department of local government finance shall assess the distributable property which as of the assessment date ...

Valuation of company property Sec. 26. (a) On or before June 1st of each year, the department of local government finance shall determine the just value ...

Certification of assessed value; notification of appeal; review by county assessor Sec. 27. (a) As soon as the department of local government finance determines its final ...

Tentative assessment; notice; objection; hearings Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of: (1) the ...

Hearing; final assessment; notice Sec. 29. If a public utility company files its objections to, and demands a hearing on, a ...

Appeal of final assessment Sec. 30. If a public utility company files its objections to the department of local government finance's tentative assessment of the company's ...

Appeal of final judgment; court procedure Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court ...

Setting aside final determination; grounds Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set ...

Appeal of township assessor's assessment of fixed property Sec. 33. A public utility company may appeal a township ...

Rate of tax; time of payment Sec. 34. Except for: (1) a railroad car company's indefinite-situs distributable property; and (2) the ...

Indefinite-situs distributable property of railroad car companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds Sec. 35. (a) Each year the department ...

Repealed ( Repealed by P.L.59-1985, SEC.37.) ...

Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property Sec. 36. (a) A public utility company shall pay any ...

Reassessment of distributable property; refunds or taxes due Sec. 37. (a) If: (1) the department of local government finance's reassessment of distributable property is less ...

Lien; collection of delinquent taxes; penalties Sec. 38. (a) Taxes which are based upon an assessment which is made under this chapter are a lien upon ...

Omitted property; assessment Sec. 39. The annual assessments of a public utility company's property are presumed to include all the company's property which is subject to ...

Omitted property; rate of assessment; interest Sec. 40. When the department of local government finance assesses distributable ...

Valuation methods used in other states Sec. 41. The department of local government finance shall keep itself informed about the methods which other states use to ...

Rules and regulations; promulgation Sec. 42. (a) The department of local government finance shall promulgate rules and regulations to provide equal treatment for the public utility ...

Purpose of chapter; conflicting provisions Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If ...

Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance Sec. 44. (a) Except to ...

"Qualified expenditures" defined Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the ...

"Taxpayer" defined Sec. 2. As used in this chapter, "taxpayer" means a railroad car company (as defined by IC 6-1.1-8-2). As added by P.L.253-1999, ...

"Tax liability" defined Sec. 3. As used in this chapter, "tax liability" means a railroad car company's tax liability under IC 6-1.1-8-35. The term does not ...

Entitlement to credit Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of ...

Determination of amount of credit Sec. 5. (a) Subject to subsection (b), the amount of the credit that a taxpayer is entitled to ...

Filing expenditure statement Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a ...

"Industrial company" defined Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property. As added by P.L.151-2001, ...

"Industrial facility" defined Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property ...

"Qualifying county" defined Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) but ...

Repealed ( Repealed by P.L.90-2002, SEC.528.) ...

Facility to be assessed in prescribed manner Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this ...

List of facilities in qualifying county Sec. 6. Before: (1) January 1, 2004; and (2) January 1 of each year ...

Notice of newly constructed facilities Sec. 7. (a) The township assessor of each township in a qualifying county shall notify the department of local government finance ...

Reassessment Sec. 8. For purposes of the general reassessment under IC 6-1.1-4-4 or a new assessment, ...

Support of department's assessor Sec. 9. The county assessor of the qualifying county in which an industrial facility is located shall provide support to the assessor ...

Certification of true tax values Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, ...

Appeal of assessment Sec. 11. (a) A taxpayer or the county assessor of the qualifying county in which the industrial facility is located may appeal an ...

Rules Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter. As added ...

Conflicts with provisions in other chapters Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a ...

"Industrial company" and "department" defined Sec. 1. As used in this chapter: (1) "industrial company" means an owner or user of industrial property; and ...

"Industrial facility" defined Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property ...

Petitions for assessments Sec. 3. (a) Before January 1, 2003, two hundred fifty (250) or more owners of real property in a ...

Assessments by department of local government finance Sec. 4. The department of local government finance may assess the real property of an industrial facility pursuant to ...

Scheduling of assessments Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(a) or 3(c) of ...

Support from county assessors Sec. 6. The county assessor of the county in which the industrial facility is located shall provide support to the department's assessor ...

Certification of values; appeal and review Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true ...

Appeal of assessments Sec. 8. (a) The industrial company that owns or uses the industrial facility assessed under this chapter, a taxpayer that petitioned for assessment ...

Adoption of rules Sec. 9. The department shall adopt rules to provide just valuations of industrial facilities under this chapter. As added by P.L.198-2001, ...

Conflict of laws Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of ...

Notice to taxpayers Sec. 1. If a township assessor, county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has ...

Adjustment statement; filing Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or ...

Increasing assessment; limitation; failure to file or fraudulent filing Sec. 3. (a) If a taxpayer files a personal property return for a particular year, personal ...

Prior year assessments; notice; bona fide purchasers; lien exemptions Sec. 4. (a) Real property may be assessed, or its assessed ...

Petition for review; changing tax duplicate Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the ...

Discovering undervalued or omitted property; examination of record Sec. 6. The county assessor shall obtain from the county auditor or the township assessors all returns for ...

Examination of records; expenses Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that ...

Repealed ( Repealed by P.L.41-1993, SEC.52.) ...

Petition to department of local government finance not required Sec. 9. A petition to the department of local government finance is not necessary with respect to ...

United States property Sec. 1. (a) The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that ...

State property Sec. 2. Except as otherwise provided by law, the property owned by this state, a state agency, or the ...

Bridges and tangible appurtenant property Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if: (1) the ...

Political subdivision property Sec. 4. Except as otherwise provided by law, the property owned by a political subdivision of this state is exempt from property taxation. ...

Municipal property Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a ...

Urban homesteading property Sec. 5.5. Real property held under IC 36-7-17, which is conveyed by contract with retention of the deed by the city is deemed ...

Municipally owned water company property Sec. 6. (a) Property which is owned by a domestic corporation of this state is exempt from property taxation if: ...

Nonprofit water companies Sec. 7. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in the sale and ...

Nonprofit sewage disposal company Sec. 8. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in a sewage ...

Industrial waste control facilities Sec. 9. (a) For purposes of this section, "industrial waste control facility" means personal property which is: (1) included either as ...

Industrial waste control facilities; claiming exemptions; investigations; determinations of department Sec. 10. (a) The owner of an industrial waste control facility who wishes to obtain the ...

Industrial waste control facilities; appeal of exemption claims Sec. 11. A determination by the department of environmental management under section 10 of this chapter may be ...

Stationary or unlicensed mobile air pollution control system Sec. 12. (a) Personal property is exempt from property taxation if: (1) it is part of a ...

Stationary or unlicensed mobile air pollution control system; claim for exemption Sec. 13. (a) The owner of personal property which is part of a stationary or ...

Industrial waste control facility; stationary air purification system; review of assessments Sec. 14. The action taken by a township assessor on an exemption claim filed under ...

Public airports Sec. 15. (a) The acquisition and improvement of land for use by the public as an airport and the ...

Commercial passenger aircraft; resolution required; tenancy and use requirement; term of exemption Sec. 15.5. (a) As used in this section, "airport development zone" means an airport ...

Exemption of building, land, and personal property used for various purposes; termination of eligibility for exemption Sec. 16. (a) All or ...

Nonprofit corporation property located under or adjacent to lake or reservoir Sec. 16.5. (a) This section applies to real property located in the following: (1) ...

Real property Sec. 16.7. All or part of real property is exempt from property taxation if: (1) the improvements on the real property were constructed, ...

Memorial corporation property Sec. 17. Tangible property is exempt from property taxation if it is owned by a corporation which is organized and operated under IC ...

Nonprofit corporations supporting fine arts Sec. 18. (a) Tangible property is exempt from property taxation if it is owned by an Indiana not-for-profit corporation which is ...

Nonprofit corporation property used in operation of health facility or home for the aged Sec. 18.5. (a) This section does not exempt from property tax an ...

Public libraries Sec. 19. Tangible property is exempt from property taxation if it is: (1) owned by a corporation which has established a public library ...

Manual labor, technical, or trade schools; colleges Sec. 20. Tangible property is exempt from property taxation if it is: (1) owned by a manual labor ...

Churches or religious societies Sec. 21. (a) The following tangible property is exempt from property taxation if it is owned by, or held in trust for ...

Dormitories of church colleges and universities Sec. 22. A tract of land, not exceeding one (1) acre, and the improvements situated on the land are exempt ...

Fraternal benefit associations Sec. 23. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it ...

College fraternities or sororities Sec. 24. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt from property ...

Miscellaneous organizations Sec. 25. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is ...

County or district agricultural associations Sec. 26. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt ...

Cemetery corporations Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c) the following tangible property is exempt from property taxation if it ...

Free medical clinics Sec. 28. A building and the land on which the building is located are exempt from property taxation if: (1) the building ...

Exemption for property held for shipment to out-of-state destination; manufacturer's or processor's property stored in in-state warehouse; inventory; printed material held by ...

Personal property shipped into state for transshipment out of state Sec. 29.3. Personal property shipped into Indiana is exempt from property taxation if the owner or ...

Required record keeping for interstate exemption Sec. 29.5. (a) For purposes of determining under sections 29, 29.3, 30(a), and 30(c) of this chapter the amount and ...

Property in original package in warehouse for transshipment Sec. 30. (a) Subject to the limitation contained in subsection (d) of this section, personal property is exempt ...

Property held in foreign trade zone Sec. 30.5. (a) Subject to the limitations contained in subsection (b), tangible personal property is exempt from property taxation, ...

Repealed ( Repealed by P.L.11-1987, SEC.11.) ...

Nonresidents; personal property shipped into state for transshipment out; claiming exemptions Sec. 31.1. A person who: (1) is required to file a personal property return; ...

Truck chassis Sec. 31.4. A chassis for a truck (as defined in IC 9-13-2-188(a)) is exempt from personal property tax if the chassis is: (1) ...

Passenger motor vehicles; exemption Sec. 31.5. A passenger motor vehicle (as defined in IC 9-13-2-123) is exempt from personal property tax if the vehicle is: ...

School bus bodies and chassis Sec. 31.6. A school bus body and chassis are exempt from personal property tax if the body and chassis: (1) ...

Claims for motor vehicle, school bus body and chassis, and truck chassis exemptions Sec. 31.7. (a) Subject to subsection (c), in order to claim a property ...

Certain exempt property under control of executor Sec. 32. Tangible property is exempt from property taxation if it: (1) is under the control of an ...

Certain exempt property under control of executor or trustee Sec. 33. (a) Tangible property which is under the control of an executor or a trustee is ...

Contracts relating to certain exempt property; unenforceability Sec. 34. (a) A contract is not valid or enforceable in any court of this state if: (1) ...

School lands; when considered sold Sec. 35. (a) For purposes of this chapter, school lands have been sold if: (1) a certificate of sale has ...

Repealed ( Repealed by P.L.66-1983, SEC.3.) ...

Property used or occupied for one or more stated purposes; applicability of exemption; limitations Sec. 36.3. (a) For ...

Property of exempt organization used in nonexempt trade or business Sec. 36.5. (a) Tangible property is not exempt from property ...

Leases of exempt property; effect Sec. 37. (a) This section does not apply to the lease of a dwelling unit within a public housing project by ...

Property tax exemption provisions; enumeration Sec. 38. This chapter does not contain all of the property tax exemption provisions. The property taxation exemption provisions include but ...

Intangible personal property exemptions Sec. 39. Intangible personal property, including the following, is exempt from taxation under this article: (1) A promissory note. (2) ...

Commodity stored in warehouse; exemption Sec. 40. (a) The following definitions apply throughout this section: (1) "Commodity Exchange Act" means the act of the United ...

Exempt property purchased under contract of sale by person not qualifying for exemption Sec. 41. (a) This section does not apply to a contract described in ...

Small business incubator program Sec. 42. (a) A corporation that is: (1) nonprofit; and (2) participates in the small business incubator program under IC ...

Inventory defined; out-of-state owned wholesale automobile inventory exempt Sec. 43. (a) As used in this section, "inventory" has the meaning set ...

Application Sec. 1. (a) This chapter applies only to a county having a population of ...

"Designating body" defined Sec. 2. As used in this chapter, "designating body" means the commission established under section 6 of this chapter. As added ...

"Designation application" defined Sec. 3. As used in this chapter, "designation application" means an application that is filed with a designating body to assist the body ...

"High impact business" defined Sec. 4. As used in this chapter, "high impact business" means a manufacturing business that has business locations: (1) within the ...

"Inventory" defined Sec. 5. As used in this chapter "inventory" has the meaning set forth in IC 6-1.1-3-11. As added by P.L.146-2002, SEC.1. ...

High impact business commission established; membership; jurisdiction Sec. 6. (a) There is established a high impact business commission in the ...

Findings by high impact business commission; fees; authorization to designate one high impact business Sec. 7. (a) A designating body may find that a business within ...

Designation of high impact business; maps; resolution; notice; public hearing; final determination Sec. 8. (a) If a designating body finds that a business in its jurisdiction ...

Statement of benefits; form; findings Sec. 9. (a) An applicant must provide a completed statement of benefits form to the designating body before the hearing required ...

Annual property tax credit; amount; duration of credit Sec. 10. (a) A high impact business is entitled to a credit against the business's property tax liability ...

Property tax credit application; required information; effect of a change in ownership of high impact business Sec. 11. (a) A high impact business that desires to ...

Compliance with statement of benefits; hearing; consequences of noncompliance; appeal Sec. 12. (a) At any time within twenty (20) years after the date that a business ...

Penalty for noncompliance; amount; distribution of penalty among taxing units Sec. 13. (a) If the fiscal body adopts a resolution under section 12 of this chapter ...

Effect of a high impact business ceasing operations before January 1, 2024; resolution; findings; penalty; appeal; penalty distribution among taxing units Sec. 14. (a) A high ...

Waiver of exemption Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that ...

Applicability of chapter Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by ...

Application for exemption; required information; notice to applicant if required information not provided Sec. 3. (a) Subject to subsections (e) ...

Not-for-profit corporation property; eligibility; application; review Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 2000 or for a year ...

Notice to county assessor of lease of certain property; county assessor notice to department of local government finance; department rules ...

Application for exemption; when not required Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt ...

County auditor notice to county assessor of previously exempt property; notice to property owner of requirement to file exemption application ...

Submission of tax exemption applications for examination Sec. 6. Before the convening of the county property tax ...

Notice of action by the county property tax assessment board of appeals; action by county assessor and county auditor; appeal Sec. 7. (a) The county property ...

Review of approved application by department of local government finance; department action, report, and rules Sec. 8. (a) On or before August 1 of each year, ...

Assessment method; exemption for public properties Sec. 9. (a) Except as provided in subsection (b) of this section, all property otherwise subject to assessment under this ...

No application fee permitted Sec. 10. No fee may be charged by a county auditor or county assessor, or the county auditor's or county assessor's employees, ...

Basis for taxation after deduction Sec. 0.5. For each year that a deduction from the assessed value of tangible property is allowed, the assessed value remaining ...

Mortgage deduction; filing; appointees to act for elderly, blind, or disabled persons Sec. 0.7. Any individual who is sixty-five (65) years of age, blind, or disabled ...

Mortgage or contract deductions; eligibility; amount deducted Sec. 1. (a) Each year a person who is a resident of this state may receive a deduction from ...

Mortgage deductions; statement; verification Sec. 2. (a) Except as provided in section 17.8 of this chapter, a person who desires to claim the deduction provided by ...

Mortgage or contract deductions; members of armed forces Sec. 3. An individual who is a resident of this state on the assessment date of any year ...

Mortgage or contract deductions; members of armed forces; filing claims; procedure Sec. 4. (a) An individual who satisfies the requirements of section 3 of this chapter ...

Mortgage or contract deductions; members of armed forces; amount of deduction without claim Sec. 5. A county auditor shall ...

Mortgage or contract deductions; transmission of application to second county Sec. 6. (a) The auditor of a county (referred to in this section as the "first ...

Mortgage or contract deductions; granting Sec. 7. Each year, the county auditor shall ascertain if more than one (1) application has been filed by the same ...

Repealed ( Repealed by P.L.98-2000, SEC.30.) ...

Real property or mobile or manufactured home; persons over 65; surviving spouse Sec. 9. (a) An individual may obtain a ...

Repealed ( Repealed by Acts 1980, P.L.39, SEC.11.) ...

Repealed ( Repealed by Acts 1980, P.L.40, SEC.2.) ...

Persons over 65 or surviving spouse; filing claim Sec. 10.1. (a) Except as provided in section 17.8 of this chapter, an individual who desires to claim ...

Blind or disabled persons; prerequisites for deduction Sec. 11. (a) Except as provided in section 40.5 of this chapter, an individual may have the sum of ...

Blind persons; filing claim; proof of blindness; contents of application Sec. 12. (a) Except as provided in section 17.8 of ...

Partially disabled veteran; prerequisite for deduction Sec. 13. (a) Except as provided in section 40.5 of this chapter, an individual may have twenty-four thousand nine hundred ...

Disabled veteran; prerequisites for deduction Sec. 14. (a) Except as provided in subsection (c) and except as provided in section 40.5 of this chapter, an individual ...

Disabled veteran; filing claim Sec. 15. (a) Except as provided in section 17.8 of this chapter, an individual who desires to claim the deduction provided by ...

Surviving spouse of veteran; prerequisites for deduction Sec. 16. (a) Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum ...

Surviving spouse of veteran; filing claim Sec. 17. Except as provided in section 17.8 of this chapter, a surviving spouse who desires to claim the deduction ...

World War I veterans; prerequisites for deduction Sec. 17.4. (a) Except as provided in section 40.5 of this chapter, a World War I veteran who is ...

Veteran's mortgage deduction; filing claim Sec. 17.5. (a) Except as provided in section 17.8 of this chapter, a veteran who desires to claim the deduction provided ...

Deductions; subsequent applications; notice of ineligibility Sec. 17.8. (a) An individual who receives a deduction provided under section 1, 9, 11, 13, 14, 16, or 17.4 ...

Rehabilitated residential property; prerequisites for deduction Sec. 18. (a) If the assessed value of residential real property described in subsection (d) is ...

Rehabilitated residential property; duration of deduction Sec. 19. The deduction from assessed value provided by section 18 of this chapter is first available in the year ...

Rehabilitated residential property; application for deduction Sec. 20. (a) A property owner who desires to obtain the deduction provided by section 18 of this chapter must ...

Rehabilitated real property; reassessment; notice of deductions required Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the ...

Rehabilitated property; amount of deduction; limitations Sec. 22. (a) If the assessed value of property is increased because it has been rehabilitated and the owner has ...

Rehabilitated property; duration of deduction Sec. 23. The deduction from assessed value provided by section 22 of this chapter is first available after the first assessment ...

Rehabilitated property; certified deduction application Sec. 24. (a) A property owner who desires to obtain the deduction provided by section 22 of this chapter must file ...

Rehabilitated property; electing either IC 6-1.1-12-18 or IC 6-1.1-12-22 deduction Sec. 25. For repairs or improvements made to a particular building or structure, a person may ...

Rehabilitated property; deductions; denial; appeal Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the ...

Solar energy heating or cooling system Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which ...

Repealed ( Repealed by Acts 1980, P.L.40, SEC.4.) ...

Solar energy heating or cooling system; filing claim Sec. 27.1. Except as provided in section 36 of this chapter, a person who desires to claim the ...

Repealed ( Repealed by Acts 1979, P.L.52, SEC.5.) ...

Resource recovery system; prerequisites for deduction; definitions Sec. 28.5. (a) For purposes of this section: "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) ...

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Wind power device; definition Sec. 29. (a) For purposes of this section, "wind power device" means a device, such as a windmill or a wind turbine, ...

Wind power device; filing of claim Sec. 30. Except as provided in section 36 of this chapter, a person who desires to claim the deduction provided ...

Coal conversion system; definition; computation Sec. 31. (a) For purposes of this section, "coal conversion system" means tangible property directly used to convert coal into a ...

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Hydroelectric power device Sec. 33. (a) For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is ...

Geothermal energy heating or cooling device Sec. 34. (a) For purposes of this section, "geothermal energy heating or cooling device" means a device that is installed ...

Deduction; coal combustion products used Sec. 34.5. (a) As used in this section, "coal combustion product" has the meaning set forth in IC 6-1.1-44-1. (b) ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Certified statements; determinations of deductions; appeals Sec. 35.5. (a) Except as provided in section 36 of this chapter, a person who desires to claim the deduction ...

Deductions; eligibility for following year Sec. 36. (a) A person who receives a deduction provided under section 26, 29, 33, 34, 34.5, or 38 of this ...

Standard deduction for homesteads Sec. 37. (a) Each year a person who is entitled to receive the homestead credit provided under IC 6-1.1-20.9 for property taxes ...

Improvements made to comply with rules for storage of fertilizer or pesticides; prerequisites for deduction; filing certified statement and certification Sec. 38. (a) A person is ...

Person not qualified for exemption purchasing exempt property under contract for sale; entitlement to deduction Sec. 39. (a) A person who is: (1) purchasing property ...

Deductions for real property located in enterprise zones Sec. 40. (a) This section applies only to real property that is located in an enterprise zone established ...

Limits on deductions for mobile or manufactured homes Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile ...

Optional countywide property tax exemption for inventory; adoption of ordinance; expiration Sec. 41. (a) This section does not apply to assessment ...

Statewide property tax exemption for inventory Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application ...

Information provided by closing agents to customers in residential financing transactions; penalty; compliance Sec. 43. (a) For purposes of this section: (1) ...

Definitions Sec. 1. For purposes of this chapter: (1) "Economic revitalization area" means an area which is within the corporate limits of a city, town, ...

Findings by designating body; economic revitalization area; residentially distressed area; conditions; property tax deductions; fees Sec. 2. (a) A designating body may ...

Repealed ( Repealed by P.L.216-2005, SEC.9.) ...

Economic revitalization area; maps; boundaries; resolution; notice; determination; appeal Sec. 2.5. (a) If a designating body finds that an area in ...

Statement of benefits; form; findings; period of deduction; resolution; excluded facilities Sec. 3. (a) An applicant must provide a ...

Annual deduction; amount; percentage; period of deduction; effect of reassessment Sec. 4. (a) Except as provided in section 2(i)(4) of this chapter, the amount of the ...

Application of sections; residentially distressed areas; deduction allowed Sec. 4.1. (a) Section 4 of this chapter applies ...

Statement of benefits; findings by designating body; deduction periods, amounts, and limitations Sec. 4.5. (a) For purposes of this section, "personal property" means personal ...

Relocation of new manufacturing equipment Sec. 4.6. (a) A designating body may adopt a resolution to authorize a property owner to relocate new manufacturing equipment for ...

Deduction for new manufacturing equipment; exemptions Sec. 4.7. (a) Section 4.5(f) of this chapter does not apply to new manufacturing equipment located in a township having ...

Real property application; filing requirements; change in property ownership; township assessor review; county auditor; determination; appeal Sec. 5. (a) A property owner who ...

Application; compliance with statement of benefits Sec. 5.1. (a) This subsection applies to: (1) all deductions under section 3 of this chapter for property ...

Version a Personal property application; filing requirements; change in property ownership; township assessor review; county auditor determination; appeal ...

Version b Personal property schedule; filing requirements; township assessor or county assessor review; change in property ownership; appeal Note: This version ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Version a Compliance with statement of benefits; confidentiality of information Note: This version of section amended by P.L.216-2005, SEC.3. See also following version of ...

Version b Compliance with statement of benefits; confidentiality of information Note: This version of section amended by P.L.193-2005, SEC.4, effective 1-1-2006. See also ...

Repealed ( Repealed by P.L.56-1988, SEC.16 and P.L.1-2002, SEC.171.) ...

Waiver of statement of benefits Sec. 5.8. In lieu of providing the statement of benefits required by section 3 or 4.5 of this chapter and the ...

Version a Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal Note: This version of section ...

Version b Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal Note: This version ...

Multiple deductions barred Sec. 6. (a) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if he ...

Economic development target area; designation Sec. 7. (a) After favorable recommendation by an economic development commission, the fiscal body of a city or town may by ...

Version a Publishing and filing of deduction information Note: This version of section effective until 1-1-2006. See also following version of this section, effective ...

Version b Publishing and filing deduction information Note: This version of section effective 1-1-2006. See also preceding version ...

Statement of benefits; approval deadline Sec. 9. Notwithstanding any other provision of this chapter, a designating body may not approve a statement of benefits for a ...

Retroactive approval of statement of benefits; applicability Sec. 10. (a) This section applies to a town having a population of more than two thousand five hundred ...

Fiscal analysis; report Sec. 11. On a quadrennial basis, the general assembly shall provide for an evaluation of the provisions of this chapter, giving first priority ...

Waiver of noncompliance Sec. 11.3. (a) This section applies only to the following requirements: (1) Failure to provide the completed ...

Repayment of deduction falsely obtained; applicability; appeal; calculation; distribution of repayment Sec. 12. (a) A property owner that has received a deduction under section 3 or ...

Department of local government finance rules Sec. 13. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter. ...

Version a Local government authority to impose fee with consent of property owner; fee amount; distribution Note: This version of section effective until 1-1-2006. ...

Version b Local government authority to impose fee with consent of property owner; fee amount; distribution Note: This version of ...

Application of chapter Sec. 1. This chapter applies only to the following: (1) Aircraft that: (A) have a seating capacity of not more than ...

"Abatement property" Sec. 2. As used in this chapter "abatement property" refers to aircraft described in section 1 of this chapter. As added by ...

"Aircraft" Sec. 3. As used in this chapter, "aircraft" has the meaning set forth in 49 U.S.C. 40102. As added by P.L.224-2003, SEC.180. ...

"Air transportation" Sec. 4. As used in this chapter, "air transportation" means transportation of passengers or property by aircraft as ...

"Business entity" Sec. 5. As used in this chapter, "business entity" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in ...

"Indiana corporate headquarters" Sec. 6. As used in this chapter, "Indiana corporate headquarters" means a physical presence in Indiana of a domestic business entity that results ...

"Subsidiary" Sec. 7. As used in this chapter, "subsidiary" means a business entity in which another business entity with an Indiana corporate headquarters has at least ...

"Taxpayer" Sec. 8. As used in this chapter, "taxpayer" means a business entity that: (1) has an Indiana corporate headquarters; or (2) is a ...

Deduction Sec. 9. A taxpayer is entitled to a deduction from the assessed value of abatement property in each year in which the abatement property is ...

Deduction amount Sec. 10. The amount of the deduction is equal to one hundred percent (100%) of the assessed value of the abatement property. ...

Deduction includes property taxes Sec. 11. The deduction includes ad valorem property taxes calculated using aircraft ground times. ...

Qualification for deduction Sec. 12. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government ...

Application Sec. 1. This chapter applies only to the following: (1) Aircraft that: (A) have a seating capacity of not ...

"Abatement property" Sec. 2. As used in this chapter "abatement property" refers to aircraft described in section 1 of this chapter. As added by ...

"Aircraft" Sec. 3. As used in this chapter, "aircraft" has the meaning set forth in 49 U.S.C. 40102. As added by P.L.224-2003, SEC.279. ...

"Air transportation" Sec. 4. As used in this chapter, "air transportation" means transportation of passengers or property by aircraft as ...

"Business entity" Sec. 5. As used in this chapter, "business entity" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in ...

"Intrastate airline service" Sec. 6. As used in this chapter, "intrastate airline service" means service provided in Indiana by an aircraft that is used during a ...

"Qualifying commercial service airport" Sec. 7. As used in this chapter, "qualifying commercial service airport" means a commercial service airport (as defined in 14 CFR 158.3, ...

"Qualifying medium hub airport" Sec. 8. As used in this chapter, "qualifying medium hub airport" means a medium hub airport (as defined in 14 CFR 398.2, ...

"Qualifying underserved airport" Sec. 9. As used in this chapter, "qualifying underserved airport" means a qualifying commercial service airport that serves ...

"Service period" Sec. 10. As used in this chapter, "service period" means a period beginning March 1 in a year immediately preceding an assessment date ...

"Taxpayer" Sec. 11. As used in this chapter, "taxpayer" means a business entity that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or IC ...

Deduction; service to underserved airports Sec. 12. A taxpayer is entitled to a deduction from the assessed value of abatement property that is used to provide ...

Deduction; service not involving underserved airports; limitations Sec. 13. A taxpayer is entitled to a deduction from the assessed value of abatement property used to provide ...

Amount of deduction; ground time Sec. 14. The deduction applies to ad valorem property taxes calculated using aircraft ground times. The amount of a deduction available ...

Limitations; weekly service requirements; service to underserved airports Sec. 15. (a) Any part of an ad valorem property tax assessment attributable to ground times during a ...

Weekly service requirements; waiver Sec. 16. Based on: (1) extraordinary circumstances that prevent a taxpayer from using abatement property to meet ...

Claiming deduction Sec. 17. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government finance, ...

"Official" Effective 1-1-2006. Sec. 1. For purposes of this chapter, "official" means: (1) a county auditor; (2) a county ...

Applicability of deduction entitlement; calculation of deduction amount; filing requirements; adjustments Effective 1-1-2006. Sec. 2. (a) For purposes of this section, ...

Applicability of personal property deduction entitlement; calculation of deduction amount; filing requirements Effective 1-1-2006. Sec. 3. (a) For purposes of this ...

Ineligibility of real and personal property located in allocation area Effective 1-1-2006. Sec. 4. A property owner may not receive a ...

Additional deductions for property prohibited Effective 1-1-2006. Sec. 5. A property owner that qualifies for a deduction for a year under ...

Official review of job creation and job retention criteria; notice of hearing Effective 1-1-2006. Sec. 6. An official may: (1) ...

Notice of hearing requirements Effective 1-1-2006. Sec. 7. The written notice under section 6(3) of this chapter must include the following: ...

Hearing requirements; termination of deduction Effective 1-1-2006. Sec. 8. On the date specified in the notice described in section 6(3) of ...

Notice of termination Effective 1-1-2006. Sec. 9. If an official terminates a deduction under section 8 of this chapter: (1) ...

Appeal of termination Effective 1-1-2006. Sec. 10. A property owner whose deduction is terminated under section 8 of this chapter may ...

Taxes not due while appeal pending Effective 1-1-2006. Sec. 11. If an appeal under section 10 of this chapter is pending, ...

Change of ownership Effective 1-1-2006. Sec. 12. If ownership of the real property or new personal property ...

Department of local government finance rulemaking Effective 1-1-2006. Sec. 13. The department of local government finance shall adopt rules under IC ...

Powers of board; notice of review Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only ...

County assessment lists; recommendations for alterations Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board ...

Additions of undervalued or omitted property to list Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient ...

Correction of errors in assessment list Sec. 4. A county property tax assessment board of appeals shall correct any errors in the names of persons, in ...

Reduction or increase of assessed value Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain ...

Equalization among townships Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the various townships of the county ...

Uniform equalization of assessment between townships; hearings Sec. 7. If a county assessor proposes to change assessments under section 6 of this chapter, the property tax ...

Aggregate township adjustments; limitations on adjustments; setting aside Sec. 8. A county assessor may not reduce ...

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Limitation on altering assessed valuation of personal property Sec. 12. If a taxpayer's personal property return for ...

Repealed ( Repealed by P.L.37-1992, SEC.10.) ...

Business personal property return; transmission to department of local government finance Sec. 2. Each county assessor shall transmit to the department of local government finance each ...

Business personal property return; review Sec. 3. Each year the department of local government finance shall review the business personal property tax returns of taxpayers who ...

Review county assessment; hearing Sec. 4. The department of local government finance shall review the assessments of all tangible property made by the various counties of ...

Equalizing assessed value; order Sec. 5. (a) After holding the hearings referred to in section 4 of this chapter, the department of local government finance shall, ...

Equalization orders; copies Sec. 6. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall mail ...

Petitions for review of equalization order Sec. 7. The county assessor, a township assessor, or ten (10) or more taxpayers who are affected by an equalization ...

Review equalization order by department of local government finance; hearing; determination; appeal Sec. 8. (a) If a petition for review of an equalization order is filed ...

Notice of hearing to taxpayers Sec. 9. (a) If a hearing is required under section 4 or section 8 of this chapter, the department of local ...

Review or reassessment by department of local government finance at any time Sec. 10. The department of local government finance may at any time review the ...

Notice of hearing to taxpayers; notice of fund determination; appeal Sec. 11. The department of local government finance shall give notice by mail to a taxpayer ...

Review by county board; informal preliminary conference; hearing; notice to county auditor Sec. 1. (a) A taxpayer may obtain a ...

Repealed ( Repealed by Acts 1978, P.L.8, SEC.6.) ...

Notice of hearing; review of assessment determination by county board; auditor duties Sec. 2.1. (a) The county property tax assessment board of appeals may assess the ...

Review by Indiana board; petition form Sec. 3. (a) A taxpayer may obtain a review by the Indiana board of a county property tax assessment board ...

Review by Indiana board; procedure for petitions for review; county assessor as party; auditor duties; stipulated result Sec. 4. (a) After receiving a petition for review ...

Rehearing; judicial review; procedure Sec. 5. (a) Not later than fifteen (15) days after the Indiana board gives notice of its final determination under section 4 ...

Record for judicial review Sec. 6. (a) Except with respect to a petition filed under section 5(g) of this chapter, if a petition for judicial review ...

Repealed ( Repealed by P.L.291-1985, SEC.18.) ...

Judicial review; remand to county board or department of local government finance Sec. 8. (a) If a final determination by the Indiana board regarding the assessment ...

Appeal of corrected assessment by property owner or county executive Sec. 9. (a) If the assessment of tangible property is corrected by the department of local ...

Pending review; effect on tax payment Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax ...

Refunds or tax credit Sec. 11. (a) If a review or appeal authorized under this chapter results in a reduction of the amount of an assessment ...

Correction of errors in tax duplicate; reasons; appeal; exceptions Sec. 12. (a) Subject to the limitations contained in subsections (c) and (d), a county auditor shall ...

Tax bill as notice Sec. 13. If notice of the action of a board or official is not otherwise given in accordance ...

Review; use of rules and consideration of circumstances at time of assessment Sec. 14. In any assessment review the assessing official, the county assessor, and ...

Class action suit against department of local government finance Sec. 15. A class action suit against the Indiana board may not be maintained in any court, ...

Evidence to be considered by county board Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version ...

Notice; time requirements; appeal of preliminary determination Sec. 1. (a) Except as provided in section 2 of this chapter, an assessing official, county assessor, or county ...

Failure to meet notice and time requirements; petition for review Sec. 2. (a) If a county property tax assessment board of appeals fails to change an ...

Special session of board of appeals; expenses Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an ...

Application of chapter; conflicting provisions Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment ...

Exclusion of assessed value of tangible property Sec. 0.5. (a) For purposes of this section, "assessed value" has the meaning set forth in IC 6-1.1-1-3(a). ...

County auditor certified statement Sec. 1. (a) On or before August 1 of each year, the county auditor shall send a certified statement, under the seal ...

Version a Budget estimates Note: This version of section amended by P.L.73-2005, SEC.1. See also following version of this section amended by P.L.199-2005, SEC.12. ...

Version b Budget estimates Note: This version of section amended by P.L.199-2005, SEC.12. See also preceding version of this section amended by P.L.73-2005, SEC.1. ...

Notice to taxpayers of estimated budget; public hearing for solid waste management district; budget and tax rate for township assistance; budget for child services and child psychiatric residential ...

Repealed ( Repealed by Acts 1981, P.L.45, SEC.105.) ...

Fixing budget, tax rate, and tax levy; meetings; effect of inaction Sec. 5. (a) The officers of political subdivisions shall meet each year to fix the ...

Repealed ( Repealed by P.L.96-2000, SEC.8.) ...

School corporations; certain cities Sec. 5.6. (a) This section applies only to a school corporation that is located in a city having a population of more ...

Review by county board; revision Sec. 6. (a) The county board of tax adjustment shall review the budget, tax rate, and tax levy of each political ...

Multiple county political subdivision; filing budget, tax levy, and tax rate; jurisdiction Sec. 7. If the boundaries of a political subdivision cross one (1) or more ...

Maximum aggregate tax rate; inadequacy; recommendations Sec. 8. (a) If the county board of tax adjustment determines that the maximum aggregate tax ...

County board of tax adjustment; duty deadline; failure to act Sec. 9. (a) The county board of tax adjustment shall complete the duties assigned to it ...

Maximum aggregate tax rate; exceeding; procedure Sec. 10. When the aggregate tax rate within a political subdivision, as approved ...

Final budget, tax rate, and tax levy; appeal and review Sec. 11. A budget, tax rate, or tax levy of a political subdivision, as approved or ...

Notice to taxpayers of final tax rates Sec. 12. As soon as the budgets, tax rates, and tax levies are approved or modified by the county ...

Appeal by taxpayers Sec. 13. (a) Ten (10) or more taxpayers or one (1) taxpayer that owns property that represents at least ten percent (10%) of ...

Appeal by county auditor if tax rate is below rate needed Sec. 14. The county auditor shall initiate an appeal to the department of local ...

Appeal by political subdivisions to raise tax rate or tax levy Sec. 15. A political subdivision may appeal to the department of local government finance for ...

Department of local government finance action on political subdivision budget, tax rate, and tax levy; hearing; limitations; appeal Sec. 16. (a) ...

Cumulative building or sinking fund proposal; action by department of local government finance Sec. 16.5. This section applies in each ...

Proposals to establish cumulative funds or sinking funds; submission to department of local government finance Sec. 16.7. (a) A political subdivision that in any year adopts ...

Increase in tax rate and levy by department of local government finance Sec. 17. Subject to the limitations contained in IC 6-1.1-19 and IC 6-1.1-18.5, the ...

Repealed ( Repealed by P.L.273-1999, SEC.66.) ...

Conflicting provisions Sec. 19. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-19 or IC 6-1.1-18.5, the provisions ...

Version a Appointed governing boards; proposed property tax levy; approval Note: This version of section amended by P.L.199-2005, SEC.13. See also following version of ...

Version b Proposed property tax levy; approval Note: This version of section amended by P.L.227-2005, SEC.5. See also preceding version of this section amended ...

Powers and duties of city controller in consolidated city Sec. 21. Notwithstanding any other law, in a county having a consolidated city, the city controller of ...

Budget, tax rate, and tax levy; exceeding amount published Sec. 1. When fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of ...

Maximum state tax rate Sec. 2. The state may not impose a tax rate on tangible property in excess of thirty-three hundredths of one cent ($0.0033) ...

Maximum political subdivision tax rate Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on ...

Appropriations not to exceed budget Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such ...

Proposed additional appropriations; public hearing Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than ...

Transfer of money from one budget classification to another Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget ...

Volunteer firefighting purposes; expenditures Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and ...

Insurance funds; appropriations Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may ...

Appropriation of state and federal grant funds Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as ...

Expenditure of state funds by political subdivisions; conditions Sec. 8. (a) Except as provided in subsections (b) and (c) of this section, a political subdivision may ...

Reappropriations from erroneous or excessive disbursements; refunds without appropriation Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer ...

Excessive appropriations; liability of officers; action for recovery Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which ...

Conflicting provisions Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-19 or IC 6-1.1-18.5, the provisions ...

Adjustment of maximum tax rates after reassessment or annual adjustment Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum: (1) ...

Definitions Sec. 1. As used in this chapter: "Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by ...

Assessed value growth quotient; formula Sec. 2. (a) As used in this section, "Indiana nonfarm personal income" means the estimate of total nonfarm personal income for ...

Maximum ad valorem property tax levy; formula Sec. 3. (a) Except as otherwise provided in this chapter and IC 6-3.5-8-12, a civil taxing unit that is ...

Location in adopting county; determination Sec. 4. For purposes of determining whether a civil taxing unit is subject to the levy limit imposed by section ...

"Base year"; calculation of initial certified distribution Sec. 5. (a) As used in this section, "base year" for a civil taxing unit means the most recent ...

Taxable property; assessed value Sec. 6. (a) For purposes of STEP TWO of section 2(a) of this chapter and STEP TWO of section 2(b) of this ...

Exemption from levy limits; review of proposed budget, levy, and rate Sec. 7. (a) A civil taxing unit is not subject to the ...

Exemption from levy limits for bonded indebtedness and leases; department of local government finance approval Sec. 8. (a) The ad valorem property tax levy limits imposed ...

Exemption from levy limits; major bridge fund Sec. 9. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply ...

Application of property tax levy limits to certain port authority expenses Sec. 9.5. (a) This section applies to civil taxing units located in a county having ...

Ad valorem property tax; computation Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ...

Determination of levy limits; exclusions from city, town, or county tax levy; maximum rate calculation Sec. 9.8. (a) For purposes of determining the property tax levy ...

Adjustments of property tax rates for local funds in counties in which certain deductions and exemptions apply Sec. 9.9. (a) The department of local government finance ...

Exemption from levy limits; community mental health or retardation centers Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this ...

Exemption from levy limits; supplemental juror fees Sec. 10.1. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not ...

Taxes levied for township firefighting fund; treatment in computation of levy limit Sec. 10.2. For purposes of determining the property tax levy limit imposed on a ...

Levy limit on taxes by library board for capital projects fund; exemption Sec. 10.3. (a) The ad valorem property tax levy limits imposed by section 3 ...

Levy limit on taxes imposed by township; exemption Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do ...

Exemption from levy limits; taxes of civil taxing unit for fire protection services Sec. 10.5. (a) The ad valorem property tax levy limits imposed by section ...

Local government tax control board; establishment; members; per diem and expenses Sec. 11. (a) A local government tax control board is established. The board consists of ...

Appeal to department of local government finance; procedure; expenses Sec. 12. (a) Any civil taxing unit that determines that it cannot carry out its governmental functions ...

Appeals; types of relief; increases of levy Sec. 13. With respect to an appeal filed under section 12 of this chapter, the local government tax control ...

Repealed ( Repealed by P.L.83-1987, SEC.2.) ...

Appeal; increase in town tax levy in lieu of other relief Sec. 13.5. With respect to an appeal filed under section 12 of this chapter, the ...

Appeal to pay for voting system Sec. 13.6. For an appeal filed under section 12 of this chapter, the local government tax control board may recommend ...

Correction of advertising, mathematical, or data error Sec. 14. (a) The local government tax control board may ...

Order of department of local government finance; appeal Sec. 15. (a) The department of local government finance, upon receiving a recommendation made under section 13 or ...

Excess tax levy in event of revenue shortfall Sec. 16. (a) A civil taxing unit may request permission from the local government tax control board to ...

Levy excess; validity; disposition of fund; limitations Sec. 17. (a) As used in this section, "levy excess" means the part of the ad valorem property tax ...

Citation to prior law; continued effect of rules Sec. 18. (a) If a provision of the prior property tax control law for civil taxing units (IC ...

Levy limit on taxes for township firefighting fund Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund ...

Tax levy limits imposed by IC 6-1.1-18.5-3; bank personal property Sec. 19.1. (a) The ad valorem property tax levy limits imposed by section 3 of this ...

Exemption from levy limits; local airport authorities Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not ...

Repealed ( Repealed by P.L.234-2005, SEC.192.) ...

Definitions Sec. 1. As used in this chapter, the following terms have the following meanings, unless the context clearly requires otherwise: (a) "School year" means ...

Version a General fund ad valorem property tax levy; assessment ratio and adjustment factor Note: This version of section effective until 1-1-2006. See also ...

Version b General fund ad valorem property tax levy Note: This version of section effective 1-1-2006. See also preceding ...

Repealed ( Repealed by P.L.65-1985, SEC.19.) ...

Levy excess; validity; disposition of fund Sec. 1.7. (a) As used in this section, "levy excess" means that portion of the ad valorem property tax levy ...

Repealed ( Repealed by P.L.65-1985, SEC.19.) ...

Excessive levy; reduction; appeals Sec. 2. (a) A county board of tax adjustment may not approve or recommend the approval of an excessive tax levy. ...

Appeal to department of local government finance; revision Sec. 3. When an appeal is taken to the department of local government finance under IC 6-1.1-17 or ...

Repealed ( Repealed by P.L.1-1991, SEC.41.) ...

School property tax control board; membership; appeal petitions; hearings; production of records; summons Sec. 4.1. (a) To assist the department of local government finance in deciding ...

Approval of school building construction projects Sec. 4.2. The department of local government finance in determining whether to approve ...

Repealed ( Repealed by P.L.2-1996, SEC.297.) ...

Recommendation by tax control board Sec. 4.4. (a) With respect to every appeal petition that is delivered to the tax control board by the department of ...

Appeal petitions; emergency financial relief; referendum Sec. 4.5. (a) With respect to every appeal petition that is delivered to the tax control board by the department ...

Projects financed by bonds maturing more than 25 years from bond issuance not approved Sec. 4.6. The department of local government ...

Relief in event of revenue shortfall Sec. 4.7. (a) With respect to every appeal petition that: (1) is delivered to the tax control board by ...

Emergency financial relief acceptance conditions; prohibited actions Sec. 4.9. (a) This section does not apply to a school corporation that receives ...

Repealed ( Repealed by P.L.85-1987, SEC.6.) ...

Analysis of financial impact of transfer tuition; excess levy for deficit; increased general fund levy Sec. 5.1. (a) A school corporation may conduct an analysis of ...

Mathematical errors in data affecting levy; correction Sec. 5.3. (a) The tax control board may recommend to the ...

Maximum operating costs levy; approval by department of local government finance Sec. 5.4. (a) A school corporation may appeal to the department of local government finance ...

School corporations not imposing levy for preceding year; prerequisites to tax levy Sec. 6. (a) A school corporation that did not ...

Department of local government finance action on control board recommendations; effect of untimely action by department; appeal Sec. 7. (a) Any recommendation that is to be ...

Department of local government finance approval of school financing matters; department action; appeals Sec. 8. (a) A school corporation must ...

Repealed ( Repealed by P.L.65-1985, SEC.19.) ...

School corporations; applicability; minority student; racial balance fund; ad valorem property tax Sec. 10. (a) This section applies to a school corporation that: (1) is ...

Approval of excessive levy resulting from intercept action; repayment schedule Sec. 10.5. Notwithstanding the order of the department of ...

Tax levy limits imposed by IC 6-1.1-19-1.5; bank personal property Sec. 11. (a) The ad valorem property tax levy limits imposed by section 1.5 of this ...

Distribution of property tax revenues to charter schools Sec. 12. (a) Not later than the date on which the department of local government finance certifies a ...

"Bonds" defined Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes for a ...

"Controlled project" defined Sec. 1.1. As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following: ...

"Debt service" defined Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of ...

"Lease" defined Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any controlled project with lease rentals payable from ...

"Lease rentals" defined Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease. As added by P.L.25-1995, SEC.43. ...

"Obligations" defined Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered ...

"Property taxes" defined Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay ...

"Project" defined Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into ...

Lease obligations and issuance of instruments authorized Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, ...

Repealed ( Repealed by P.L.25-1995, SEC.94.) ...

Imposition of taxes to pay debt service or lease rentals; procedures; notice; petition Sec. 3.1. A political subdivision may not impose property taxes to pay debt ...

Petition and remonstrance process; notice; procedure Sec. 3.2. If a sufficient petition requesting the application of a petition and remonstrance process has been filed as set ...

Applicability of other statutes to imposition of property taxes Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any ...

Repealed ( Repealed by P.L.25-1995, SEC.94.) ...

Issuance of bond in excess of $5,000; procedure; objections by taxpayers Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds ...

Department of local government finance hearing on taxpayers' objections; department action; appeal Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed ...

Interest rate in excess of 8%; approval by department of local government finance Sec. 7. When the proper officers of a political subdivision ...

Repealed ( Repealed by Acts 1980, P.L.8, SEC.26.) ...

Repealed ( Repealed by Acts 1980, P.L.8, SEC.26.) ...

Public improvement bonds, ordinance, or resolution; construction bidding Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property ...

Restrictions on promotion of position on petition or remonstrance Sec. 10. (a) If a petition and remonstrance process is commenced under section 3.2 of this chapter, ...

"Homestead" Sec. 1. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-20.9-1. As added by P.L.246-2005, SEC.61. ...

"Property tax liability" Sec. 2. As used in this chapter, "property tax liability" means liability for the tax imposed on property under this article determined after ...

"Revenue" Sec. 3. As used in this chapter, "revenue" includes revenue received by a political subdivision under any law or from any person. As added ...

Requirement for credit; adoption of ordinance or resolution Sec. 4. (a) A political subdivision may adopt an ordinance or resolution each year to provide for the ...

Calculation of credit Sec. 5. An ordinance or resolution adopted under this chapter must provide for a homestead credit that is either a uniform: (1) ...

Credit applicable only to homestead Sec. 6. If the credit under this chapter is authorized for property taxes first due and payable in a calendar year, ...

Exemption from filing requirement Sec. 7. A person is not required to file an application for the credit under this chapter. The county auditor shall: ...

Adjustment of distributions to reflect credit Sec. 8. If an ordinance or resolution is adopted under this chapter, the county auditor shall, for the calendar year ...

Limitations on recovering lost revenue Sec. 9. The application of the credit under this chapter results in a reduction of the property tax collections of the ...

Repealed ( Repealed by P.L.291-2001, SEC.123.) ...

"Apartment complex" Sec. 1. As used in this chapter, "apartment complex" means real property consisting of at least five (5) units that are regularly used to ...

"Homestead" Sec. 2. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-20.9-1. As added by P.L.246-2005, SEC.62. ...

"Property tax liability" Sec. 3. As used in this chapter, "property tax liability" means liability for the tax imposed on property under this article determined after ...

"Qualified residential property" Sec. 4. As used in this chapter, "qualified residential property" refers to any of the following that a county fiscal body specifically makes ...

"Residential rental property" Sec. 5. As used in this chapter, "residential rental property" means real property consisting of not more than (4) units that are regularly ...

Requirement for credit; adoption of ordinance; county fiscal body Sec. 6. (a) A county fiscal body: (1) may adopt an ordinance to authorize the application ...

Calculation of credit Sec. 7. If the credit under this chapter is authorized under section 2 of this chapter for property taxes first due and payable ...

Exemption from filing requirement Sec. 8. A person is not required to file an application for the credit under this chapter. The county auditor shall: ...

Option to borrow money to replace lost revenue Sec. 9. (a) The fiscal body of a county may adopt an ordinance to authorize the county fiscal ...

"Board" defined Sec. 1. As used in this chapter, "board" means the board of the Indiana economic development corporation created under IC 5-28-4. As added ...

"Executive" defined Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.379-1987(ss), SEC.7. ...

"Industrial recovery site" defined Sec. 3. As used in this chapter, "industrial recovery site" means an industrial recovery site designated under IC 6-3.1-11. As ...

"Industrial recovery site inventory value" defined Sec. 4. As used in this chapter, "industrial recovery site inventory value" means the greater of: (1) zero (0); ...

"Legislative body" defined Sec. 5. As used in this chapter, "legislative body" has the meaning set forth in IC 36-1-2-9. As added by P.L.379-1987(ss), ...

"Municipality" defined Sec. 6. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.379-1987(ss), SEC.7. ...

"Predesignation assessment date" defined Sec. 7. As used in this chapter, "predesignation assessment date" means the assessment date immediately preceding the date that the board ...

"Property tax liability" defined Sec. 8. As used in this chapter, "property tax liability" means any liability for the tax imposed on property under this article ...

Property tax credit Sec. 9. Subject to section 12 of this chapter, a person is entitled to a credit against the person's property tax liability first ...

Application to claim credit; filing Sec. 10. A person desiring to claim the credit provided by section 9 of this chapter must file a certified application, ...

Administration of credit Sec. 11. The provisions of IC 6-1.1-20.8-2 and IC 6-1.1-20.8-3 with respect to the enterprise zone inventory credit concerning: (1) the time, ...

Required procedure to claim credit Sec. 12. (a) The credit provided by this chapter is not available to a person unless approved under the procedure specified ...

Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; exception; limitations Sec. 13. (a) Except as provided in subsection (b), a ...

Credit authorized Sec. 1. (a) A person is entitled to a credit against the person's property tax liability under IC 6-1.1-2 for a particular year in ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Certified application; filing deadline; required information Sec. 2.5. (a) A person that desires to claim the credit provided by section 1 of this chapter shall file ...

Eligibility determination; notice; appeals Sec. 3. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of ...

Waiver of filing of timely or complete application; hearing Sec. 4. An urban enterprise association created under IC 5-28-15-13 may by resolution waive failure to file ...

Definitions Sec. 1. As used in this chapter: (1) "Dwelling" means any of the following: (A) Residential real property improvements ...

Version a Homestead credit; amount; eligibility Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Version b Homestead credit; amount; eligibility Note: This version of section effective 1-1-2006. See also preceding version ...

Certified statement to claim credit; filing; notice of change of use; reapplication Sec. 3. (a) An individual who desires to claim the credit provided by ...

Transmittal of credit statement to other county if individual owns or is buying in other county; return with notation to original county Sec. 4. (a) The ...

Alphabetical file of credit statements Sec. 5. (a) Each year, the county auditor shall place the original copies of all credit statements filed under section 3 ...

Certification of amount of assessed valuation qualifying for and amount of homestead credits Sec. 6. Before April 1 of each year prior to the year in ...

Creation Sec. 1. There is hereby established a special fund to be known as the "property tax replacement fund". All taxes or ...

Version a Definitions Note: This version of section amended by P.L.1-2005, SEC.92. See also following version of this section amended by P.L.246-2005, SEC.64, effective ...

Version b Definitions Note: This version of section amended by P.L.246-2005, SEC.64, effective 1-1-2006. See also preceding version ...

Minimum guaranteed credit; adjustment of credits and distributions Effective 1-1-2006. Sec. 2.5. (a) Annually, before the department determines the eligible property ...

Estimate; eligible property tax replacement amount and homestead credits; additional distribution for economic development district Sec. 3. (a) The department, with the assistance of the auditor ...

Distributions from fund; exceptions; later payment of withheld distributions Sec. 4. (a) Each year the department shall allocate from the property tax replacement fund an amount ...

Eligibility of taxpayers for property tax replacement credit; mobile homes Sec. 5. (a) Each year the taxpayers of each county shall receive a credit for property ...

Economic development districts; additional distributions and credits Sec. 5.5. (a) An economic development district that is located in one (1) or more taxing districts in ...

Repealed ( Repealed by P.L.60-1991, SEC.3.) ...

Refunds to taxpayer entitled under this chapter or for homestead credit Sec. 7. (a) Notwithstanding IC 6-1.1-26, any taxpayer who is entitled to a credit under ...

Changed tax liability; credit or refund adjustments Sec. 8. If the tax liability of any taxpayer for which a credit is determined and allowed under this ...

Aggregate amount of credits; settlement with department Sec. 9. (a) On or before October 15 of each year, each county auditor shall, make a settlement with ...

Property tax replacement fund board; membership; powers and duties Sec. 10. (a) There is established a property tax replacement fund board to consist of ...

Advance of estimated distributions Sec. 10.5. (a) For estimated distributions payable before July 1, 2004, the board may authorize the department to distribute the estimated distributions ...

Mobile homes; conditional exemption from chapter Sec. 11. In the event the provisions of IC 1971, 6-1.1-7, regarding the assessment and taxation of mobile homes, are ...

Repealed ( Repealed by P.L.240-1991(ss2) , SEC.101.) ...

Application of chapter Sec. 1. (a) This chapter applies to an allocation area established prior to January 1, 2003. (b) This chapter does not apply ...

Applicability of definitions in IC 36 Sec. 2. Except as otherwise provided, the definitions in IC 36 apply throughout this chapter. As added by ...

"Allocation area" defined Sec. 3. As used in this chapter, "allocation area" refers to an area that is established under the authority of any of the ...

"Based assessed value" defined Sec. 4. As used in this chapter, "base assessed value" means the base assessed value as that term is defined or used ...

"District" defined Sec. 5. As used in this chapter, "district" refers to: (1) an eligible entity, as defined in IC 8-22-3.5-2.5; (2) a redevelopment ...

"Governing body" defined Sec. 6. As used in this chapter, "governing body" means the following: (1) For an allocation area created ...

"Property taxes" defined Sec. 7. As used in this chapter, "property taxes" means: (1) property taxes, as defined in: (A) IC 36-7-14-39(a); (B) ...

"Special fund" defined Sec. 8. As used in this chapter, "special fund" means: (1) the special funds referred to in IC 8-22-3.5-9(e); (2) the ...

"Tax increment replacement amount" defined Sec. 9. As used in this chapter, "tax increment replacement amount" means the tax increment replacement amount determined under section 11 ...

"Tax increment revenues" defined Sec. 10. As used in this chapter, "tax increment revenues" means the property taxes attributable to the assessed value of property in ...

Tax increment replacement amount; calculation Sec. 11. (a) Not later than September 1 of a year in which a general reassessment does not become effective, the ...

Levy of tax; district Sec. 12. (a) A tax is imposed each year on all taxable property in the district in which the governing body ...

Appeals Sec. 13. (a) A district described in section 12(d) of this chapter may appeal to the department of local government finance for a distribution from ...

Department of local government finance action on appeal; deadline for action; effect of approval or denial by department Sec. 14. (a) The department of local government ...

Certification of levy; deposit and distribution of revenues Sec. 15. (a) A tax levied under this chapter shall be certified by the department of local government ...

"Qualified taxing unit" defined Sec. 1. As used in this chapter, "qualified taxing unit" means each of the following: (1) A city having a population ...

"Board" defined Sec. 2. As used in this chapter, "board" refers to the state board of finance. As added by P.L.380-1987(ss), SEC.5. ...

Loan application; prerequisites to grant of loan Sec. 3. Before January 1, 2002, a qualified taxing unit may apply to the board for ...

Maximum amount of loan Sec. 4. The maximum amount that the board may loan to a qualified taxing unit under this chapter is set forth in ...

Terms of loan; interest; repayment; depository Sec. 5. (a) The board shall determine the terms of a loan made under this chapter. However, interest may not ...

Loan proceeds and delinquent tax payments; levy excess Sec. 6. (a) The receipt by the qualified taxing unit of the loan proceeds is not considered to ...

Recommendations for distributions Sec. 1. Before January 1, 2002, a school corporation may apply to the school property tax control board for ...

Approval, modification, or rejection of distributions Sec. 2. If the school property tax control board recommends a distribution from the property tax replacement fund under section ...

Warrants; payments Sec. 3. If the department of local government finance approves a distribution from the property tax replacement fund under section 2 of this ...

"Base year" defined Sec. 1. As used in this chapter, "base year" means the calendar year immediately before the calendar year in which an act of ...

"Board" defined Sec. 2. As used in this chapter, "board" refers to the state board of finance. As added by P.L.58-1997, SEC.1. ...

"Current year" defined Sec. 3. As used in this chapter, "current year" means the year for which a taxing unit seeks to obtain a loan under ...

"Fund" defined Sec. 4. As used in this chapter, "fund" does not include the general fund of a school corporation. The term includes the successor fund ...

"Taxpayer" defined Sec. 5. As used in this chapter, "taxpayer" means a federal: (1) agency; (2) instrumentality; or (3) government sponsored enterprise; ...

Application and qualifications for loan Sec. 6. (a) A taxing unit may apply for a loan under this chapter. (b) A taxing unit qualifies for ...

Financial relief granted within 30 days after filing appeal; calculation of amounts Sec. 7. (a) The department of local ...

Loan money distributed within 30 days after grant of loan; agreement between board and taxing unit; provisions Sec. ...

Maximum amount of loan Sec. 9. (a) The maximum loan that a taxing unit may receive for a calendar year is equal to the result determined ...

Lost revenue for fund Sec. 10. The lost revenue for a fund is the amount determined under STEP THREE of the following formula: STEP ONE: ...

Time of distribution of proceeds Sec. 11. Loan proceeds shall be distributed to a taxing unit either on the same schedule as property ...

Uses of loan proceeds Sec. 12. The loan proceeds shall be deposited in each fund that experiences lost revenue, as determined under section 10 of this ...

Proceeds treated as property taxes Sec. 13. Loan proceeds received under this chapter shall be treated as property taxes receivable by the fund in which the ...

Proceeds not considered levy excess Sec. 14. Loan proceeds received under this chapter may not be considered to be a levy excess ...

Repayment of loan Sec. 15. The proceeds of a loan under this chapter are repayable from the debt service fund of the taxing unit receiving the ...

Appropriation of money for loans Sec. 16. Beginning January 1, 1998, there is annually appropriated to the board from the counter-cyclical revenue ...

Delinquency Sec. 17. If a taxing unit is delinquent in repaying a loan granted under this chapter, the board may certify ...

Deposit of repaid loans Sec. 18. Amounts repaid to the board under this chapter shall be deposited in the counter-cyclical revenue and economic stabilization fund. ...

"Board" defined Sec. 1. As used in this chapter, "board" refers to the state board of finance. As added by P.L.157-2002, SEC.1. ...

"Qualified taxing unit" defined Sec. 2. As used in this chapter, "qualified taxing unit" means a taxing unit located in a county having a population of ...

Loan application; prerequisites to grant of loan Sec. 3. A qualified taxing unit may apply to the board for one (1) or more loans from the ...

Loan terms; repayment schedule Sec. 4. (a) The board shall determine the terms of a loan made under this chapter. However, the interest charged on the ...

Maximum loan amount for a particular qualified taxing unit Sec. 5. The maximum amount that the board may loan to a qualified taxing unit ...

"Delinquent tax" defined; loan proceeds and delinquent tax payments; calculation of levy excess; expenditure of loan receipts Sec. 6. (a) As ...

"Personal property" defined Sec. 1. Except as otherwise provided by law, it is sufficient for purposes of assessment and taxation to describe personal property on all ...

Description of real property; sufficiency Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the ...

Tax duplicates; contents; delivery Sec. 3. (a) The auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable ...

Notice of tax rate Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the county treasurer shall give notice of the rate of tax ...

Abstract of property, assessments, taxes, deductions, and exemptions Sec. 5. On or before March 15 of each year, the county auditor shall prepare and deliver to ...

Register of taxes and special assessments Sec. 6. The county treasurer shall keep a register of taxes and special assessments in the manner and on the ...

Refusal of third party to pay upon proper presentment Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject to this article is made by: (1) ...

Daily cash book Sec. 7. The county treasurer shall keep a daily cash book on the form prescribed by the state board of accounts. He shall ...

Statement of taxes and assessments issued by county treasurer; time of issuance; payments; additional information in statement; recovery of certain costs by counties Sec. 8. (a) ...

Donations of taxpayers in county with consolidated city; ordinance Sec. 8.2. (a) This section applies to a county ...

Donation procedure notice Sec. 8.3. If an ordinance is adopted under section 8.2 of this chapter, the treasurer of the adopting county shall include with each ...

Deductions; contents of tax statements; notice of ineligibility Sec. 8.5. The county treasurer shall include on every statement mailed under section 8 of this chapter the ...

Installment payments; exception; delinquent tax penalties; statement processing charge Sec. 9. (a) Except as provided in IC 6-1.1-7-7, section 9.5 of this chapter, and subsection (b), ...

Alternative schedule of installment payments Sec. 9.5. (a) This section applies only to property taxes first due and payable in a year that begins after December ...

Liability for taxes; actions to collect Sec. 10. (a) A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes ...

Lienholders; payment of delinquent taxes; penalties and costs Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent ...

Receipt for payment of tax or special assessment Sec. 12. (a) When a property owner pays the taxes or special assessments levied against any property, and ...

Liability for costs of dishonored payment drafts Sec. 12.1. If: (1) a property owner or a person acting on behalf of a property owner tenders ...

State liens; civil suits Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, ...

Persons to whom political subdivision owes money; certification of governmental employees; search of delinquent tax levies Sec. 14. (a) On or before June 1 and December ...

Certification of delinquent taxpayer; setoff against money due Sec. 15. If the county treasurer finds that a person whose name is certified to him under section ...

Deduction from state payments to delinquent taxpayers Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide ...

Application of funds toward payment of delinquent taxes Sec. 17. A county treasurer who receives funds that have been deducted under section 15 or section 16 ...

"Commissioner" defined Sec. 1. As used in this chapter, "commissioner" refers to the commissioner of the department of local government finance. As added by ...

"Provisional statement" defined Sec. 2. As used in this chapter, "provisional statement" refers to a provisional property tax statement required by section 6 of this chapter. ...

"Property taxes" defined Sec. 3. As used in this chapter, "property taxes" include special assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. ...

"Reconciling statement" defined Sec. 4. As used in this chapter, "reconciling statement" refers to a reconciling property tax statement required by section 11 of this chapter. ...

"Tax liability" defined Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the ...

Use of provisional statement authorized; notice Sec. 6. (a) With respect to property taxes payable under this article on assessments determined for the 2003 assessment date ...

Waiver of use of provisional statement Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may, not more ...

Version a Form of provisional statement Note: This version of section added by P.L.1-2004, SEC.37. See also following version of this section added by ...

Version b Form of provisional statement Note: This version of section added by P.L.23-2004, SEC.40. See also preceding version of this section added by ...

Installment due dates and amounts Sec. 9. Except as provided in section 12 of this chapter, property taxes billed on a provisional statement are due in ...

Notice of tax rates for reconciling statement Sec. 10. If a provisional statement is used, the county treasurer shall give notice of tax rates required under ...

Mailing or transmission of reconciling statement Sec. 11. As soon as possible after the receipt of the abstract referred to in section 6 of this chapter, ...

Form of reconciling statement Sec. 12. (a) Except as provided by subsection (c), each reconciling statement must indicate: (1) the actual property tax liability under ...

Payments to be made to county treasurer Sec. 13. Taxpayers shall make all payments under this chapter to the county treasurer. The board ...

Distribution of tax collections to taxing units Sec. 14. Not later than fifty-one (51) days after the due date of a provisional or reconciling statement under ...

Interest on undistributed tax collections Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a ...

Applicability of review and appeal procedures to provisional and reconciling statements Sec. 16. IC 6-1.1-15: (1) does not apply to a provisional statement; and ...

Applicability of penalties to provisional and reconciling statements Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement; and (2) a reconciling statement; ...

Treatment of payments to determine delinquencies Sec. 18. For purposes of IC 6-1.1-24-1(a)(1): (1) the May installment on a provisional statement is considered to be ...

Supplementary effect of other provisions Sec. 19. The other provisions of this article supplement the provisions of this chapter concerning the collection of property taxes. ...

Adoption of emergency rules Sec. 20. For purposes of a provisional statement under this chapter, the department of local government finance may adopt emergency rules under ...

Version a Written demand; service; content Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Version b Written demand; service; content Note: This version of section effective 1-1-2006. See also preceding version of ...

Documents to be signed; official documents Sec. 1.2. (a) The following documents must be signed by the county treasurer or a designee of the county treasurer: ...

Contracts; collection fees Sec. 1.5. (a) A county treasurer may enter into a contract, subject to the approval of the county executive, for services that the ...

Levy and sale of property for delinquent taxes Sec. 2. (a) If a taxpayer does not pay the total amount due within thirty (30) days after ...

Levy procedure; taxpayer's bond Sec. 3. (a) When a county treasurer levies upon personal property, he may: (1) take immediate possession of the property and ...

Notice of sale Sec. 4. After a county treasurer levies upon a delinquent taxpayer's personal property, he shall give ...

Auction of property; record; proceeds of sale Sec. 5. (a) If the delinquent taxes, penalties, and collection expenses are not paid before the time set for ...

Scope of levy and sale provisions; exemption of household goods Sec. 6. (a) The scope of the levy and sale provisions of this chapter is not ...

Collection expenses; payment; fees; disposition Sec. 7. (a) With respect to the collection of delinquent personal property taxes, the county treasurer ...

Delinquent taxpayer about to remove property from county; levy and sale procedure Sec. 8. When a county treasurer believes that a person who is liable for ...

Record of delinquencies Sec. 9. (a) In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a ...

Notice of judgment and execution; restraining orders; remedies; attorney's fees Sec. 10. (a) If a judgment entered under section 9 of this chapter is not paid, ...

Certificate of judgment to treasurers of other counties; indexing; execution; audits Sec. 11. (a) The treasurer of a county in which a judgment is entered under ...

Setting aside judgment; grounds Sec. 12. (a) A judgment entered under section 9 or section 11 of this chapter may be set aside only for one ...

Satisfaction of judgments Sec. 13. Payment of delinquent tax judgments and interest shall be made to the county treasurer. On a daily basis the county treasurer ...

Delinquent list Sec. 1. (a) On or before July 1 of each year, the county treasurer shall certify to the county auditor a list of real ...

Removal of property from delinquency list Sec. 1.2. (a) Except as provided in subsection (c), a tract or an item of real property may not be ...

County having a consolidated city; metropolitan development commission; list of real property with delinquent taxes Sec. 1.5. (a) This section applies ...

"Substantial property interest of public record" defined Sec. 1.9. As used in this chapter and IC 6-1.1-25, "substantial property interest of public record" means title to ...

Notice of auction sale; unpaid costs; combined sale or redemption Sec. 2. (a) In addition to the delinquency list required under section 1 of this chapter, ...

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

County having a consolidated city; metropolitan development commission properties; notice Sec. 2.2. (a) This section applies ...

Notice of auction sale Sec. 3. (a) When real property is eligible for sale under this chapter, the county auditor shall post a copy of the ...

Repealed ( Repealed by P.L.50-1990, SEC.15.) ...

Notice of sale to owner Sec. 4. (a) Not less than twenty-one (21) days before the earliest date on which the application for judgment and order ...

County having a consolidated city; metropolitan development commission list; affidavit of owner Sec. 4.1. (a) This ...

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Urban homesteading agency; list of real property with delinquent taxes Sec. 4.5. (a) The county auditor shall also provide those agencies under IC 36-7-17, in ...

Corrected delinquency list; affidavit; defenses Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer ...

Judgment and order of sale; defense; form of judgment and order; jurisdiction; official irregularities Sec. 4.7. (a) No later than fifteen (15) days before the advertised ...

Conduct of sale Sec. 5. (a) When a tract or an item of real property is subject to sale under this chapter, it must be sold ...

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Persons barred from purchasing tracts offered for sale Sec. 5.3. (a) This section applies to the following: (1) A person who owes delinquent taxes, special ...

Second offer for sale of property Sec. 5.5. (a) If: (1) a tract or an item of real property is offered for sale under sections ...

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Lien by county; tax sale certificate Sec. 6. (a) When a tract or an item of real property is offered for sale under this chapter for ...

Public sale by county commissioners of certificates of sale; notice Sec. 6.1. (a) The county commissioners may: (1) by resolution, identify properties: (A) that ...

Conditions of sale of certificates of sale Sec. 6.3. (a) The sale of certificates of sale under this chapter must be held at the time ...

Distribution of proceeds of sale of certificates of sale; tax sale surplus fund; county auditor duty on assignment of certificate Sec. 6.4. (a) When a certificate ...

County having consolidated city; metropolitan development commission properties; properties not receiving adequate bid; negotiations for acquisition for urban homesteading Sec. 6.5. (a) ...

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

List of properties; proposed transfer of properties; hearing; resolution by county commissioners; receipt of property by nonprofit ...

Payment of sale price; application of payment; tax sale surplus fund; claims; transfers; invalidity of sale Sec. 7. (a) When real property is sold under this ...

Failure to pay bid; effect Sec. 8. When one who purchases real property at a tax sale fails to pay the bid, the real property shall ...

Certificate of sale; contents; purchaser's lien; assignments Sec. 9. (a) Immediately after a tax sale purchaser pays the bid, as evidenced by the receipt of the ...

Guarantee by treasurer Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or ...

Certificate of sale as presumptive evidence Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of: (1) ...

Priority of purchaser's lien at subsequent sale Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale ...

Statement of actual costs incurred; placement on tax duplicate of tract not sold Sec. 13. (a) Whenever: (1) a tract is offered for sale under ...

Duties regarding conduct of tax sale Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective ...

Time for redemption of property Sec. 1. Any person may redeem the tract or real property: (1) sold; or (2) for which the certificate ...

Amount required for redemption Sec. 2. (a) The total amount of money required for the redemption of real property equals: (1) the sum ...

Petition to establish schedule of fees and costs; reimbursement Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in ...

Redemption warrant Sec. 3. When real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant ...

Period for redemption; tax deed; limitations on expectation of tax deed; county auditor removal of taxes from tax duplicate Sec. 4. (a) The period for redemption ...

Property containing hazardous waste or other environmental hazards; procedures to obtain title and eliminate hazardous conditions ...

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Entitlement to tax deed under various circumstances; notice or requirements; reversion of certificate of sale to county Sec. 4.5. (a) Except as provided in subsection (d), ...

Petition to court for issuance of tax deed; court action; effects of issuance of tax deed Sec. 4.6. (a) After the expiration ...

Title search and petition for tax deed by county auditor; agreement with county treasurer Sec. 4.7. (a) A county auditor and county treasurer may enter into ...

Tax deed; form Sec. 5. (a) A tax deed issued under this chapter shall be issued substantially in the following form: Whereas AB did, on ...

Form of deed to county or city Sec. 5.5. (a) The deed given by the county auditor to a county that acquired property under IC 6-1.1-24-6, ...

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Termination of purchaser's lien Sec. 7. (a) If the: (1) purchaser; (2) purchaser's successors or assigns; or (3) purchaser of the certificate of ...

County having a consolidated city; list of tax delinquent properties for metropolitan development commission; acquisition; payment Sec. 7.5. (a) This section ...

Tax sale record Sec. 8. Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record ...

Sale of property acquired by county; application of proceeds; report Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this ...

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Invalid sale; effect Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or ...

Refunds Sec. 11. (a) Subsequent to the issuance of the order directing the county auditor to issue a tax deed to real property sold under IC ...

Amount of liens acquired by grantee of deed executed under IC 6-1.1-25-4 Sec. 12. (a) If the conditions prescribed ...

Payment of lienholder; execution of release deed; action to quiet title Sec. 13. (a) When the grantee of an ineffectual tax deed, or the grantee's successors ...

Quieting title; parties to action Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered ...

Quieting title; judicial disposition Sec. 15. With respect to an action initiated under section 14 of this chapter, if the court finds that the plaintiff's title ...

Defeating title conveyed by tax deed; proof required Sec. 16. A person may, upon appeal, defeat the title conveyed by a tax deed executed under this ...

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Repealed ( Repealed by P.L.139-2001, SEC.29.) ...

Acquisition of tax delinquent land by state for conservation Sec. 19. This chapter does not repeal IC 14-17-2. (Formerly: Acts 1975, P.L.47, SEC.1.) As ...

Claim; filing; grounds Sec. 1. A person, or his heirs, personal representative, or successors, may file a claim for the refund of all or a portion ...

Review of claim by department of local government finance; department action; appeal Sec. 2. (a) The county auditor ...

Review of claim by county officers; appeal to Indiana board Sec. 3. (a) A refund claim which is filed under section 1 of this chapter and ...

Final review by county commissioners; judicial review Sec. 4. (a) A county auditor shall submit a refund claim filed under section 1 of this chapter to ...

Payment of refunds Sec. 5. (a) When a claim for refund filed under section 1 of this chapter is allowed either by the county board of ...

Surplus tax fund; application of fund; schedule of excess payments; unclaimed excess payments Sec. 6. (a) Notwithstanding the other provisions of this chapter, each county treasurer ...

Audit of monthly report; certificate of settlement; interest payment if tax money not distributed Sec. 1. (a) On or before June 20th and December 20th of ...

Settlement of county treasurer with county auditor Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a ...

Copies of certificate of settlement and statement of distribution; payments to state treasurer Sec. 3. Immediately after each semi-annual settlement, the county auditor ...

Liability of treasurer for failure to settle Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of his county or ...

Prosecuting attorney; duties Sec. 5. (a) The state auditor shall notify the appropriate county prosecuting attorney if: (1) the money due the state as shown ...

Overpayments or erroneous payments by county treasurer Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, ...

Evidence in suit against county treasurer Sec. 7. With respect to a suit brought against a county treasurer and his sureties under this chapter, the books ...

Failure of lessee or assignee to pay taxes on real or personal property Sec. 8. If a lessee or an assignee of the lessee does not ...

Membership; qualifications; quorum; term Sec. 1. (a) Each county shall have a county property tax assessment board of ...

Oath of members Sec. 2. Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and ...

Compensation of members Sec. 3. The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each ...

Meetings; location Sec. 4. The county property tax assessment board of appeals shall meet either in the room of the board of commissioners in the county ...

Repealed ( Repealed by P.L.33-1994, SEC.4.) ...

Notice of annual session Sec. 6. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property ...

( Repealed by P.L.41-1993, SEC.54.) ...

Duration of session; expenses and per diem; sessions called by department of local government finance Sec. 8. (a) The county property tax assessment board shall remain ...

Powers Sec. 9. (a) A county property tax assessment board of appeals may: (1) subpoena witnesses; (2) examine witnesses, under oath, ...

Field representatives and hearing examiners; compensation Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment ...

Field representatives and hearing examiners; powers and duties Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the ...

Membership Sec. 1. Except as provided in section 9 of this chapter, each county shall have a county board of tax adjustment composed of seven ...

Appointment of members; terms; political affiliation Sec. 2. The seven (7) members of the county board of tax adjustment shall be appointed before April 15th of ...

Vacancies Sec. 3. If a vacancy occurs in the membership of the county board of tax adjustment, the vacancy shall be filled in the same manner ...

Meetings Sec. 4. Each county board of tax adjustment, except the board for a consolidated city and county and for a county containing a second class ...

Clerk Sec. 5. The county auditor shall serve as clerk of the county board of tax adjustment. The clerk shall keep a complete record of all ...

Compensation of freehold members Sec. 6. The four (4) freehold members of the county board of tax adjustment shall receive compensation on a per diem basis ...

Officials of political subdivisions required to appear and provide information Sec. 7. A county board of tax adjustment may require an official of a political ...

Examiners; employment; expenses Sec. 8. A county board of tax adjustment may employ an examiner of ...

County board of tax adjustment; procedures for abolishing; effect Sec. 9. (a) A county council may adopt an ordinance to abolish the county board of tax ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Department of local government finance established; commissioner Sec. 1.1. (a) The department of local government finance is established. (b) The governor shall appoint an individual ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Records Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of ...

Appointment of commissioner of department of local government finance Sec. 6.5. The governor shall appoint an individual with appropriate training ...

Deputy commissioner Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must ...

Employees; compensation Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Delegation of powers and duties Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Review by field representative or supervisor Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this ...

Subpoenas; oaths Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government ...

Powers and duties of department Sec. 14. (a) The department of local government finance: (1) shall see that the property taxes due this state are ...

Payment for services provided by professionals Sec. 14.5. The department of local government finance shall adopt rules under IC 4-22-2 to limit the basis of payment ...

Repealed ( Repealed by P.L.3-1997, SEC.477.) ...

Duties of department; rules Sec. 1. (a) The department of local government finance shall do the following: (1) Prescribe the property tax forms and returns ...

Operating procedure Sec. 2. The department of local government finance may promulgate rules, property tax forms, property tax returns, and ...

Information considered in preparation of rules, regulations, property tax forms, and property tax returns Sec. 3. In the preparation of ...

Copies of promulgations Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property ...

True tax value; factors considered by local assessors Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are ...

Real property assessment; classification of land and improvements Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local ...

Version a Assessment of personal property; classification Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Version b Assessment of personal property; classification Note: This version of section effective 1-1-2006. See also preceding version ...

Exchange of information with other states or United States Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange ...

General reassessment; adoption of rules; time limit; readoption and approval of rules Sec. 9. (a) Except as provided in subsection (b), the department of local government ...

Rules governing filing, refunds, and tax payments relating to amended personal property returns Sec. 10. (a) The department ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Rules governing practice of representatives in proceedings Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 ...

Rules governing reduction and increase of assessed valuations Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction ...

Appointment of individuals to participate in adoption of rules Sec. 13. (a) Before February 1, 2002, the governor shall appoint two (2) individuals to participate in ...

"Department" defined Sec. 1. As used in this chapter "department" means the department of local government finance. As added by P.L.6-1997, ...

Rules Sec. 2. (a) Subject to section 3.5(e) of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

State certified computer system; uniform and common property tax management system; advisory committee Sec. 3.5. (a) Until the system described in subsection (e) is implemented, each ...

Rules for statewide guidelines for standardized forms and notices Sec. 4. The department shall adopt rules and procedures to provide statewide guidelines for standardized forms and ...

Revocation of certification; qualifications of providers Sec. 5. (a) The department may revoke a certification issued under section 2 of this chapter for at least three ...

"Appraiser" defined Sec. 1. As used in this chapter, "appraiser" refers to a professional appraiser or a professional appraisal firm that contracts with a township or ...

"Department" defined Sec. 2. As used in this chapter, "department" means the department of local government finance. As ...

Rules Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers. (b) The rules of the department ...

Limitation on appraiser or technical advisor serving as tax representative Sec. 3.5. (a) Subject to subsection (b), an individual or a firm ...

Revocation of certification Sec. 4. (a) The department may revoke a certification issued under the rules adopted under section 3 of this chapter for at least ...

Repealed ( Repealed by P.L.41-1993, SEC.53.) ...

Repealed ( Repealed by P.L.178-2002, SEC.142.) ...

Establishment of division Sec. 1. A division of the department of local government finance is established, to be known as the division of data analysis. ...

Electronic data base; software; data analysis; studies; reports Sec. 2. The division of data analysis shall do the following: (1) Compile an electronic data base ...

Additional studies and reports Sec. 3. The division of data analysis shall: (1) conduct continuing studies in the areas ...

Powers of division Sec. 4. To perform its duties, the division of data analysis may do the following: (1) Request access to any local or ...

Confidentiality of information Sec. 5. Information that has been provided to the legislative services agency or the division of data analysis by the federal government or ...

Review; special reassessments Sec. 6. (a) With respect to any township or county for any year, the department of local government finance may initiate a review ...

Expenditure reports by political subdivision; per capita information; Internet publication Sec. 7. (a) Not later than May 1 of each calendar year, the division of data ...

New assessment ratios Sec. 1. Each year in which a general assessment of real property becomes effective, the department of local government finance shall compute a ...

Computation of school corporation assessment ratio Sec. 2. A school corporation's assessment ratio for a particular year equals: (1) the total assessed valuation of the ...

Computation of state average assessment ratio Sec. 3. The state average assessment ratio for a particular year equals: (1) the sum of the assessed valuations ...

Random samplings of assessed values and true tax values Sec. 4. In order to compute the assessment ratio for a school corporation, the department of local ...

Weighing classes of property within school district Sec. 5. When computing the assessment ratio for a school corporation, the ...

Notice of new assessment ratio Sec. 6. (a) After the department of local government finance calculates a new assessment ratio for a school corporation and before ...

Computation of adjustment factor Sec. 7. (a) Each year in which the department of local government finance computes a new assessment ratio for a school corporation, ...

State funds; distribution formula Sec. 8. For purposes of computing the amount of state funds to be distributed to a school corporation under a formula in ...

Department of local government finance; powers and duties Sec. 9. In order to perform the duties assigned to it under this chapter, the department of local ...

Withholding access to official records Sec. 10. If a state or local official or employee does not give the department of local government finance access to ...

Confidential information Sec. 11. Information which the department of local government finance has obtained from the federal government or a public agency under section 9(3) of ...

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Duties of department of local government finance Sec. 1. The department of local government finance shall: (1) interpret the property tax laws of this state; ...

Certification requirements for certain assessors; reduction of compensation for failure to comply; transfer of duties to county assessor Sec. 1.1. (a) Each county assessor ...

Visits by department of local government finance to county Sec. 2. At least one (1) representative of the department of local government finance shall visit each ...

Instructional sessions; lodging, subsistence, and mileage allowances Sec. 3. (a) The department of local government finance may require township assessors, county assessors, or members of the ...

Township assessors; instructional meetings Sec. 4. Each county assessor shall annually call at least one (1) meeting of the township assessors of the county. At the ...

Township assessors; incompetency reported to department of local government finance Sec. 5. If a township assessor does not perform his duties in a competent manner, the ...

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Confidential information; disclosure; return of information to taxpayer Sec. 9. (a) All information that is related to earnings, income, profits, losses, or expenditures and that is: ...

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Dismissal of person who discloses confidential information in unauthorized manner; effect of unauthorized disclosure by contractor Sec. 11. (a) An assessing official, member of ...

Unauthorized disclosure of confidential information; recovery of damages Sec. 12. If a county or township official, a member of a county or state board, or an ...

Preparation of reports, plats, or other property tax records by department of local government finance; expenses Sec. 13. (a) The department of local government finance may ...

Provision of training; assessing officials Sec. 1. The department of local government finance shall provide training to the members of the county property tax assessment boards ...

Training sessions; per diem Sec. 2. (a) In any year in which an assessing official or a county assessor takes office for the first time, the ...

Continuing education sessions; per diem Sec. 3. (a) Each year the department of local government finance shall conduct the continuing education sessions required in the rules ...

Subordinate training Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their ...

County payments for attendance Sec. 5. A county that is required to make a payment to an assessing official, a county assessor, or member of, and ...

Conduct of program Sec. 1. The department of local government finance shall conduct an assessor-appraiser examination and certification program. The department shall design and implement the ...

Repealed ( Repealed by P.L.6-1997, SEC.239.) ...

Design of level one and level two examinations; eligibility to take examination; subject matter of examination Sec. 3. The department of local government finance shall design ...

Time and location of examinations; open book format Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall ...

Eligibility to take examination Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or ...

Certification of successful examinees; revocation Sec. 6. (a) The department of local government finance shall certify all persons who successfully perform on an examination under this ...

Fee for examination or certification; assessing official training account Sec. 7. (a) The department of local government finance shall establish a fair and reasonable fee for ...

Rules Sec. 8. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall ...

Adoption of rules Sec. 8.5. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government ...

Elected assessing officials exempted Sec. 9. This chapter does not apply to elected assessing officials. The department of local government finance may not adopt rules requiring ...

Notice by mail Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on ...

Legal services for township assessor Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, ...

Certain irregularities not to affect validity of assessment Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if: ...

Affidavits to compel production of books or records Sec. 4. (a) An assessing official, a county assessor, a member of a county property tax assessment board ...

Officials authorized to administer oath Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations: (1) Assessing officials. ...

Fiduciaries; filing personal property tax return Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property ...

Real property taxes assessed against political subdivisions or state; cancellation; compromise; distribution of receipts Sec. 7. (a) The department of local government finance may cancel any ...

Free official service Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article ...

Failure to make official certificate or perform clerical duty within time required; effect Sec. 9. An officer's failure to make an official certificate or to perform ...

Taxes uncollectible because of erroneous proceeding Sec. 10. If the taxes for a year on any property which is subject to taxation under this article ...

Quitclaim deed from state Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the ...

Contracts for discovery of property omitted from assessment; manner of payment Sec. 12. (a) A board of county commissioners, a county assessor, or an elected township ...

List of lands and lots within limits of newly formed political subdivision Sec. 13. When a ...

Reserved ...

Reserved IC 6-1.1-36-16 Approval upon finding all property taxes paid; certificate of clearance; other evidence of payment Sec. ...

State or local government officers; failure to perform Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty ...

Assessment violations by public officials or employees Sec. 2. A county or township official, member of a county or state board, or employee of such an ...

False information in return or document; offense Sec. 3. A person commits a Class D felony if: (1) he makes and subscribes a property tax ...

False claim for veteran's property tax deduction Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in ...

False statement concerning assessment of forest land Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 ...

Failure to comply with subpoena or give evidence; failure to file personal property return; failure to subscribe to oath or certificate; conversion of property for tax avoidance ...

Personal property return; various violations and penalties Sec. 7. (a) If a person fails to file a required personal property return on or before the due ...

Failure to file personal property return Sec. 7.5. A person who fails to provide, within forty-five (45) days after the filing deadline, evidence of the filing ...

Vending machines without identification device Sec. 8. A township assessor shall inform the county auditor of any vending machine which does not, as ...

Interest; penalties Sec. 9. (a) This section applies when: (1) an assessment is made or increased after the date or dates on which the taxes ...

Delinquent property tax installments; interest penalties Sec. 10. (a) Except as provided in section 10.5 of this chapter, if an installment of property taxes is not ...

Waiver of interest payments Sec. 10.5. (a) This section applies only to property taxes first due and payable in 2004 with respect to a homestead (as ...

Interest on refunds or credits Sec. 11. (a) If a taxpayer is entitled to a property tax refund or credit because an assessment is decreased, the ...

Interest or penalties credited or charged to appropriate taxing units Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a ...

Prosecuting attorneys; enforcement Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed ...

Repealed ( Repealed by P.L.178-2002, SEC.142.) ...

Application of chapter Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units). (b) Notwithstanding any ...

"Additional area" defined Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this ...

"Local public improvement" defined Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any ...

"Industrial development program" defined Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC ...

"Qualified industrial development project" defined Sec. 1.6. As used in this chapter, "qualified industrial development project" means an industrial development project (as defined in IC 4-4-10.9-11(a)) ...

Designation of unit area as district; adoption of declaratory ordinance Sec. 2. (a) If the fiscal body of a unit ...

Review of proposed project; preliminary certification Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the ...

Notice of adoption of ordinance; hearing; requisites; final action; appeal Sec. 3. (a) The fiscal body shall publish notice of the adoption and substance of the ...

Appellate procedure; grounds; burden of proof Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter ...

Allocation and distribution of property taxes; assessed value of taxable property; rules; forms Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter ...

Enlargement of districts; additional property tax credits Sec. 6. (a) An economic development district may be enlarged by the fiscal body by following the same procedure ...

Allocation areas; declaration as part of district prohibited Sec. 7. No area shall be declared part of an economic ...

Expiration of district designation Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the ...

Industrial development program obligations; ordinance; proceeds of obligation Sec. 9. (a) The fiscal body of a unit may by ordinance authorize the issuance of obligations to ...

"Commission" defined Sec. 1. As used in this chapter, "commission" refers to the Indiana port commission established by IC 8-10-1. As added by P.L.62-1988, ...

"District" defined Sec. 2. As used in this chapter, "district" means a geographic territory designated as a maritime opportunity district by the Indiana port commission under ...

"Inventory" defined Sec. 3. As used in this chapter, "inventory" means inventory, as defined in IC 6-1.1-3-11, that is located in ...

"New manufacturing equipment" defined Sec. 4. As used in this chapter, "new manufacturing equipment" means any tangible personal property that: (1) is installed in a ...

"Redevelopment" defined Sec. 5. As used in this chapter, "redevelopment" means the construction of new structures, in a district, either: (1) on unimproved real estate; ...

"Rehabilitation" defined Sec. 6. As used in this chapter, "rehabilitation" means the remodeling, repair, or improvement of property in any manner ...

Designation as district Sec. 7. (a) The commission may find that a geographic territory is a maritime opportunity district if the commission determines that: (1) ...

Description of district; resolution; remonstrance; appeal Sec. 8. (a) If the commission finds that a territory is a district, it shall either: (1) prepare maps ...

Manufacturing equipment; statement of benefits; review; findings Sec. 9. (a) Before a person acquires new manufacturing equipment for ...

Deduction for manufacturing equipment or inventory Sec. 10. (a) An owner of new manufacturing equipment or inventory, or ...

Application for deduction; review; change of ownership Sec. 11. (a) A person that desires to obtain the deduction provided by section 10 of this chapter must ...

Additional application information; compliance with statement of benefits Sec. 12. In addition to the requirements of section 11(b) of this chapter, an application for a deduction ...

Benefit performance waiver certificate Sec. 13. Instead of the additional information required by section 12 of this chapter to show compliance with a statement of benefits ...

Application of chapter Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following: (1) IC 3-11-6. ...

Authorization of fund and tax levies Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax ...

Notice of proposal; hearing Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must: (1) give notice of the ...

Submission of proposal to department of local government finance Sec. 4. A political subdivision that in any year adopts a proposal under this chapter must submit ...

Notice of submission Sec. 5. The department of local government finance shall require that a notice of submission under section 3 of this chapter be given ...

Objections to establishment of fund or increase in tax rate related to fund Sec. 6. Not later than noon thirty (30) days after the publication of ...

Hearing on objections Sec. 7. (a) The department of local government finance shall within a reasonable time fix a date for a hearing on a petition ...

Notice of hearing Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to: ...

Department of local government finance action on proposal; appeal Sec. 9. (a) After a hearing upon a proposal, the department ...

Imposition of tax levy to provide for fund Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property ...

Reduction or rescission of annual levy Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the ...

Petition for reduction or revision of fund levy Sec. 12. At least: (1) ten (10) taxpayers in the tax district, if the fund is authorized ...

Property tax levy Sec. 13. After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate approved under ...

Earmarking of levied tax funds; expenditures Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. ...

Transfer of fund balance; revision Sec. 15. If the political subdivision establishing a fund: (1) decides that the purposes for which the fund was established ...

"Brownfield" defined Sec. 1. As used in this chapter, "brownfield" has the meaning set forth in IC 13-11-2-19.3. As added by P.L.59-1997, SEC.1. ...

"Designating body" defined Sec. 2. As used in this chapter, "designating body" means the following: (1) For an area located in an unincorporated area in ...

"Remediation" defined Sec. 3. As used in this chapter, "remediation" has the meaning set forth in IC 13-11-2-186. As added by P.L.59-1997, SEC.1. ...

"Zone" defined Sec. 4. As used in this chapter, "zone" means a brownfield revitalization zone established under this chapter. As added by P.L.59-1997, SEC.1. ...

Application for designation as brownfield revitalization zone Sec. 5. (a) A person may apply to a designating body to designate an area as a brownfield revitalization ...

Statement of public benefits Sec. 6. Not later than the date that the designating body adopts a resolution under section 9 of this chapter, the ...

Powers of designating body Sec. 7. A designating body may, by resolution, do the following: (1) Impose a fee for filing an application to designate ...

Duties of designating body Sec. 8. If a designating body proposes to designate a zone, the designating body shall either: (1) prepare maps and plats ...

Adoption of resolution Sec. 9. After the submission of a statement of benefits under section 6 of this chapter and the compilation ...

Publication of notice Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following: (1) Publish ...

Review of statement of benefits Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a ...

Designation of brownfield revitalization zone Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone. (b) A ...

Final action; expiration of designation of brownfield revitalization zone Sec. 13. (a) After considering the evidence, the designating body shall take final action determining whether the ...

Appeals Sec. 14. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required under section 11 of ...

Hearing of appeal Sec. 15. An appeal under section 14 of this chapter shall be promptly heard by the court without a jury. All remonstrances upon ...

Procedures Sec. 16. The procedures described in sections 17 through 26 of this chapter may be combined with the procedures required under sections 5 through 15 ...

Application for assessed valuation deduction Sec. 17. (a) A person may apply for an assessed valuation deduction ...

Statement of benefits for assessed valuation deduction Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for ...

Resolution adopting deduction Sec. 19. After the submission of a statement of benefits under section 18 of this chapter, the designating body ...

Notice of resolution adoption; filing information with taxing unit Sec. 20. A designating body that adopts a resolution under section 19 of this chapter shall do ...

Review of statement of benefits for assessed valuation deduction Sec. 21. The designating body must review the statement of benefits required under section 18 of this ...

Approval of deduction Sec. 22. (a) The designating body shall determine whether to approve a deduction. (b) A designating body may not grant a deduction ...

Limitation of property eligible for deductions Sec. 23. With respect to property in a particular brownfield revitalization zone, the designating body may do the following: ...

Final action; granting of deductions; expiration Sec. 24. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for deduction ...

Appeal of grant of deduction Sec. 25. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required ...

Hearing of appeal of grant of deduction Sec. 26. An appeal under section 25 of this chapter shall be promptly heard by the court without a ...

Certified deduction application Sec. 27. (a) A property owner who desires to obtain the deduction provided by section 24 of this chapter must file a certified ...

Amount of deduction Sec. 28. (a) Subject to this section, the amount of the deduction which the property owner is entitled to receive under this chapter ...

Requirements for property owners filing deduction application Sec. 29. A property owner who files a deduction application under section 27 of this chapter must provide the ...

Substantial compliance with statement of benefits; notice; hearing; termination of deduction Sec. 30. (a) Within forty-five (45) days after receipt of the information described in section ...

Public documents and records; confidential information Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document. ...

Publication and filing of deduction information by auditor Sec. 32. (a) Each calendar year, the county auditor shall publish the following in a newspaper of general ...

Designating body not granted authority to exempt person from certain requirements; waiver of noncompliance Sec. 33. (a) This section applies ...

Version a Application of chapter Note: This version of section effective until 7-1-2005. See also following version of this section, effective 7-1-2005. ...

Version b Application of chapter Note: This version of section effective 7-1-2005. See also preceding version of this ...

"Economic development incentive" defined Sec. 2. As used in this chapter, an "economic development incentive" refers to a tax credit, deduction, exemption, grant, or loan awarded ...

Forfeiture of incentive Sec. 3. If a recipient of an economic development incentive fails to comply with the wage and ...

Restoration of incentive Sec. 4. If an economic development incentive is forfeited under section 3 of this chapter, the economic development incentive may not be ...

"Coal combustion product" Sec. 1. As used in this chapter, "coal combustion product" means the byproducts resulting from the combustion of coal in a facility located ...

"Investment property" Sec. 2. As used in this chapter, "investment property" means depreciable personal property that a manufacturer purchases and uses to manufacture recycled components. ...

"Manufacturer" Sec. 3. (a) As used in this chapter, "manufacturer" means a taxpayer that: (1) obtains and uses coal combustion ...

"Recycled component" Sec. 4. As used in this chapter, a unit of materials, goods, or other tangible personal property is a "recycled ...

Deduction for investment property; amount Sec. 5. (a) A manufacturer is entitled to a deduction from the assessed valuation of the investment property in the first ...

Application for deduction Sec. 6. (a) To obtain a deduction under this chapter, a manufacturer must file an application on forms prescribed by the department of ...

Conditions on obtaining deduction Sec. 7. A taxpayer that obtains a credit under IC 6-3.1-25.2 may not obtain a deduction under this chapter in a taxable ...

Definition applicability Effective 1-1-2006. Sec. 1. The definitions in this chapter apply throughout this chapter. As added by P.L.214-2005, ...

"Base year assessed value" Effective 1-1-2006. Sec. 2. "Base year assessed value" equals the total assessed value of the real and ...

"Corporation" Effective 1-1-2006. Sec. 3. "Corporation" refers to the Indiana economic development corporation established under IC 5-28-3-1. As added ...

"Enterprise zone" Effective 1-1-2006. Sec. 4. "Enterprise zone" refers to an enterprise zone created under IC 5-28-15. As added ...

"Enterprise zone location" Effective 1-1-2006. Sec. 5. "Enterprise zone location" means a lot, parcel, or tract of land located in an ...

"Enterprise zone property" Effective 1-1-2006. Sec. 6. "Enterprise zone property" refers to real and tangible personal property that is located within ...

"Qualified investment" Effective 1-1-2006. Sec. 7. As used in this chapter, "qualified investment" means any of the ...

"Zone business" Effective 1-1-2006. Sec. 8. "Zone business" has the meaning set forth in IC 5-28-15-3. As added by P.L.214-2005, ...

Deduction; amount Effective 1-1-2006. Sec. 9. (a) A taxpayer that makes a qualified investment is entitled to a deduction from the ...

Deduction application Effective 1-1-2006. Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this ...

Eligibility; appeals Effective 1-1-2006. Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter ...

Deduction limitation Effective 1-1-2006. Sec. 12. A taxpayer may not claim a deduction under this chapter for more than ten ...

Definitions Sec. 1. As used in this chapter: (1) "board" refers to the county property tax assessment board of appeals; (2) "brownfield" has the ...

Form and content of petition Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking ...

County auditor action on petition; correction of defects; forwarding Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall ...

County property tax assessment board of appeals hearing; notice Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this ...

County property tax assessm ent board of appeals recommendation; notice; forwarding Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that ...

Review and recommendation by fiscal body; notice; forwarding Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting: (1) review the petition and ...

Review and action by department of local government finance Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive ...

Notice of action of department of local government finance; additional review by department; proof of ownership; county auditor review of plan ...

Appeal of action of department of local government finance Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate ...

Applicability of definitions Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article. As added by P.L.198-2001, SEC.95. ...

"Major political party" Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2-30. As added by P.L.198-2001, SEC.95. ...

"Indiana board" Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article. As added by P.L.198-2001, SEC.95. ...

"Small claim" Sec. 4. "Small claim" means an appeal: (1) under IC 6-1.5-4-1 of a determination of assessed valuation of tangible property by: (A) ...

Establishment of board; members; terms; quorum Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana ...

Surety bonds Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute: (1) a surety bond ...

Removal of members Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for ...

Meetings; supplies Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city ...

Record keeping Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy ...

Hiring employees; compensation Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees ...

Delegation of powers Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board. ...

Administrative law judges Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges. (b) An administrative law judge may conduct any ...

Appeals subject to review by Indiana board Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning: (1) the assessed ...

Review of appeals; notice of final determination; procedures for initiation of appeal Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals ...

Hearings; resolution by Indiana board; notice; auditor duties Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section ...

Forms Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the department of local government finance. ...

Findings of fact and conclusions of law; additional evidence or hearings; basis for final determinations Sec. 4. (a) An administrative law judge who conducts a hearing ...

Notice of determinations, findings, and conclusions Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor, the county assessor, the ...

Hearings; time for final determinations Sec. 6. (a) The Indiana board shall conduct a hearing or cause a hearing to be conducted within six (6) months ...

Judicial review of final determinations Sec. 7. A final determination of the Indiana board is subject to judicial review under IC 6-1.1-15. The: (1) local ...

Applicability of IC 6-1.1-15; substitution of department of local government finance Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an ...

Subpoenas; oaths Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board ...

Affidavits; writs directing appearance or production Sec. 10. (a) The Indiana board may file an affidavit with a circuit court of this state if: (1) ...

Adoption of rules Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in ...

Indiana board rules Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to ...

Applicability of definitions Sec. 1. The definitions in this chapter apply throughout this article. As added by P.L.192-2002(ss), SEC.47. ...

"Affiliated group" defined Sec. 2. "Affiliated group" means an affiliated group of corporations described in IC 6-2.3-6-5. As added ...

"Department" defined Sec. 3. "Department" means the department of state revenue. As added by P.L.192-2002(ss), SEC.47. ...

"Gross receipts" defined Sec. 4. "Gross receipts" refers to anything of value, including cash or other tangible or intangible property, that a taxpayer receives in consideration ...

"Hazardous waste" defined Sec. 5. "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a ...

"Receives" defined Sec. 6. "Receives", as applied to a taxpayer, means: (1) the actual coming into possession of, or the crediting to, the taxpayer, of ...

"Resource recovery system" defined Sec. 7. "Resource recovery system" means tangible property directly used to dispose of solid waste or hazardous waste by converting it ...

"Solid waste" defined Sec. 8. "Solid waste" has the meaning set forth in IC 13-11-2-205(a). The term does not include dead animals or any animal solid ...

"Taxable gross receipts" defined Sec. 9. "Taxable gross receipts" means the remainder of: (1) all gross receipts that are not ...

"Taxable period" defined Sec. 10. "Taxable period" means a calendar year, a fiscal year, any of the quarterly periods of either a calendar or fiscal year, ...

"Taxable year" defined Sec. 11. "Taxable year" means the year that a taxpayer uses for purposes of filing the taxpayer's federal income tax return. If a ...

"Taxpayer" defined Sec. 12. "Taxpayer" means any: (1) assignee; (2) receiver; (3) commissioner; (4) fiduciary; (5) trustee; (6) institution; ...

"Telecommunication services" defined Sec. 13. "Telecommunication services" means the transmission of messages or information by or using wire, cable, fiber optics, laser, microwave, radio, satellite, or ...

"Utility service" defined Sec. 14. "Utility service" means furnishing any of the following: (1) Electrical energy. (2) Natural gas, either mixed with another substance ...

Utility receipts tax Sec. 1. An income tax, known as the utility receipts tax, is imposed upon the receipt of: (1) the entire taxable gross ...

Tax rate Sec. 2. The receipt of taxable gross receipts from transactions is subject to a tax rate of one and four-tenths percent (1.4%). ...

Owner liability for unpaid taxes Sec. 3. A stockholder who receives a distribution of the assets of a corporation, a joint stock association, or other organization ...

Entity liability of entities exempt for federal income taxation IC 6-2.3-2-4 Sec. 4. Every S corporation or other entity exempt from federal income taxation under Section 1361 of ...

Application of chapter Sec. 1. Determinations concerning whether the receipts of a taxpayer are taxable gross receipts shall be made in conformity with this chapter. ...

Effect; failure to separate nontaxable items on billings Sec. 2. Notwithstanding any other provisions of this article, receipts that would otherwise not be taxable under this ...

Legal settlements; lost retail sales Sec. 3. Gross receipts include the amount of any legal settlement or judgment received to compensate the taxpayer for lost retail ...

Collection of taxes Sec. 4. (a) Gross receipts do not include collections by a taxpayer of a tax, fee, or surcharge imposed by a state, a ...

Wholesale sales to another generator or reseller; sale to hotels, marinas, campgrounds, or mobile home parks Sec. 5. (a) Gross receipts do not include a wholesale ...

Sale to bottler of water Sec. 6. A sale shall be treated as a retail sale if the taxpayer sells water or gas to another individual ...

Sale to member electric cooperatives Sec. 7. Gross receipts do not include amounts received by a corporation or a division of a corporation owned, operated, or ...

Sale by joint agency to municipal utility Sec. 8. Gross receipts do not include amounts received by a joint agency established under IC 8-1-2.2 that constitutes ...

Refundable deposits of cash Sec. 9. Gross receipts do not include a deposit of cash made with a taxpayer to the extent that the deposit is ...

Installation, repair, maintenance, equipment, or leasing services Sec. 10. Gross receipts include receipts received for installation, maintenance, repair, equipment, or leasing services provided to a commercial ...

Sales to United States government Sec. 1. Gross receipts derived from sales to the United States government are exempt from the utility receipts tax to the ...

Commerce between Indiana and another state or foreign government Sec. 2. Gross receipts derived from business conducted in commerce between ...

Conservancy districts; regional water, sewage, or solid waste districts; nonprofit corporations; county solid waste management districts; county onsite waste ...

Occasional sales Sec. 4. An occasional sale of utility services by a taxpayer that is not regularly engaged in the trade or business of selling utility ...

Hotels; motels; campgrounds; marinas; mobile home parks; inns; recreational vehicle parks Sec. 5. (a) This section applies to the sale of utility services by the owner ...

Annual operating deduction Sec. 1. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts an amount equal to the product ...

Bad debts Sec. 2. Each taxable year, a taxpayer that reports the taxpayer's gross receipts on an accrual basis is entitled to deduct bad debts from ...

Resource recovery system Sec. 3. (a) Except as provided in subsection (b), if: (1) for federal income tax purposes a taxpayer is allowed a depreciation ...

Amount received for return of empty containers Sec. 4. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts the amount ...

Interstate mobile telecommunications Sec. 5. A taxpayer is entitled to a deduction for gross receipts exempt from taxation under IC 6-8.1-15 and the Mobile Telecommunications Sourcing ...

Bottled water or gas Sec. 6. A taxpayer is entitled to a deduction for retail sales of bottled water or gas to the extent that the ...

Returns; due date; estimated payments; electronic funds transfers; penalties Sec. 1. (a) Except as provided in subsections (c) through (e), a taxpayer shall file utility receipts ...

Final return; due date; statements of no tax due Sec. 2. (a) Every taxpayer who receives more than one thousand dollars ($1,000) in gross receipts during ...

Returns; limitation on required information; names on stock or securities that are a source of gross receipts Sec. 3. Any forms prescribed by the department under ...

Returns; required information; allocation of gross receipts among multiple locations Sec. 4. The department may require a taxpayer who receives gross receipts at two (2) or ...

Affiliated groups; consolidated utility receipts tax returns; election Sec. 5. (a) Corporations are affiliated if at least eighty percent (80%) of the voting stock of one ...

Returns; fiduciaries; receiver; trustee in dissoluton; trustee in bankruptcy; assignee; liability of distributee for unpaid taxes; nonresident returns Sec. 6. (a) A receiver, a trustee in ...

Allowable methods of accounting Sec. 7. A taxpayer shall use either the cash or accrual method of accounting for purposes of determining the taxpayer's utility receipts ...

Failure to keep records; failure to permit examination of records Sec. 1. (a) A taxpayer who fails to keep records of the taxpayer's gross receipts and ...

Fraud; tax evasion; false entry; duplicate records Sec. 2. (a) A taxpayer or any officer, employee, or partner of a taxpayer who makes a false entry ...

Fraud; failure to file return; false return Sec. 3. A person who fails to file a return required by this article or who enters false information ...

Failure to permit inspection or appraisal of property; failure to offer testimony; failure to produce record Sec. 4. A taxpayer who knowingly fails to permit the ...

Deposit; state general fund Sec. 1. On or before the fifth day of each month, the total amount of utility receipts tax revenues received by the ...

Tax supplemental to other taxes Sec. 2. Except as otherwise specifically provided in this article, the tax imposed by this article is in addition to all ...

Limitation on courts; approval of final report of receiver, trustee, or commissioner; failure to pay tax; preferred claim Sec. 3. (a) No court may allow or ...

"Unitary transaction" Sec. 1. (a) Except as provided in subsection (b), "unitary transaction" includes all items of personal property ...

"Retail transaction" and "retail unitary transaction" Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in ...

"Person" Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, ...

"Department" Sec. 4. "Department" means the Indiana department of state revenue. As added by Acts 1980, P.L.52, SEC.1. ...

"Gross retail income" Sec. 5. (a) Except as provided in subsection (b), "gross retail income" means the total gross receipts, of any kind or character, ...

"Like kind exchange" Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when: (1) the property exchanged ...

Repealed ( Repealed by P.L.2-1987, SEC.53.) ...

"Retail merchant" Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a ...

"Tax year" or "taxable year" Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission ...

"Commercial printing" Sec. 10. "Commercial printing" means a process or an activity, or both, that is related to the production of printed materials for others, including ...

"Alcoholic beverages" Sec. 11. "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by ...

"Candy" Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or ...

"Computer" Sec. 13. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence ...

"Computer software" Sec. 14. "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a ...

"Delivered electronically" Sec. 15. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media. As ...

"Dietary supplement" Sec. 16. "Dietary supplement" means any product, other than tobacco, that: (1) is intended to supplement the diet; (2) contains ...

"Drug" Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is: (1) recognized in the ...

"Durable medical equipment" Sec. 18. "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (1) can ...

"Electronic" Sec. 19. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. As ...

"Food and food ingredients" Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ...

"Lease" or "rental" Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term ...

"Mobility enhancing equipment" Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (1) ...

"Prescription" Sec. 23. "Prescription" means an order, a formula, or a recipe issued in any form of oral, written, electronic, or other means of transmission by ...

"Prewritten computer software" Sec. 24. Subject to the following provisions, "prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by ...

"Prosthetic device" Sec. 25. "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the ...

"Soft drinks" Sec. 26. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. The term does not include beverages that contain milk ...

"Tangible personal property" Sec. 27. "Tangible personal property" means personal property that: (1) can be seen, weighed, measured, felt, or touched; or (2) is ...

"Tobacco" Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. As added by P.L.195-2005, SEC.1. ...

Imposition; liability; payment; collection Sec. 1. (a) An excise tax, known as the state gross retail tax, is imposed on retail transactions made in Indiana. ...

Tax rates Sec. 2. (a) The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary ...

Definitions Sec. 1. For purposes of this chapter: (a) "Use" means the exercise of any right or power of ownership over tangible personal property. ...

Imposition Sec. 2. (a) An excise tax, known as the use tax, is imposed on the storage, use, or consumption of tangible personal property in Indiana ...

Rates; certain transactions defined Sec. 3. The use tax is measured by the gross retail income received in a retail unitary transaction and is imposed at ...

Exemptions Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if: (1) the ...

Credit for payment of other taxes Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption ...

Liability; payment; collection; computation Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable for use tax under IC 6-2.5-9-3. ...

Presumption of taxability; exemption certificate Sec. 7. (a) A person who acquires tangible personal property from a retail merchant for delivery in Indiana is presumed to ...

Receipt for payment; issuance; evidence of payment Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue ...

Selling at retail Sec. 1. (a) A person is a retail merchant making a retail transaction ...

Wholesale sales; nonretail transactions Sec. 2. (a) A person is a retail merchant making a retail ...

Water softening and conditioning business Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages ...

Renting or furnishing rooms, lodgings, or other accommodations Sec. 4. (a) A person is a retail merchant making ...

Repealed ( Repealed by P.L.81-2004, SEC.59.) ...

Version a Power subsidiaries of public utilities Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Version b Power subsidiaries of public utilities Note: This version of section effective 1-1-2006. See also ...

Telecommunications services; aggregation of taxable and nontaxable services on customer bills Sec. 6. (a) As used in this section, "telecommunication services" means the transmission of messages ...

Repealed ( Repealed by P.L.71-1993, SEC.28.) ...

Governmental entities; private or proprietary activities Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a ...

Sale of property to be added to structures or facilities; exemption Sec. 9. (a) A person is a retail merchant making a retail transaction when the ...

Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion Sec. 10. (a) A person, other than a public ...

Cable television service; satellite television or radio service Sec. 11. (a) A person is a retail merchant making ...

Auction sales; exceptions Sec. 12. (a) A person is a retail merchant making a retail transaction ...

Definition of retail merchant making retail transaction Sec. 13. A person is a retail merchant making a retail transaction when a person sells: (1) a ...

Notice; proposed public vendors; identification of delinquent taxpayers Sec. 14. The department of administration and each purchasing agent for a ...

Animals, feed, seed, and chemicals Sec. 1. Transactions involving animals, feed, seed, plants, fertilizer, insecticides, fungicides, and ...

Agricultural machinery, tools, and equipment Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment are exempt from the state gross retail tax if the person ...

Exemption; acquisition for direct use in direct production Sec. 3. (a) For purposes of this section: (1) the retreading of tires shall be treated as ...

Property for use in producing machinery, tools, or equipment Sec. 4. Transactions involving tangible personal property are exempt from the state gross retail tax if the ...

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Exemption; acquisition for direct consumption in direct production Sec. 5.1. (a) As used in this section, "tangible personal property" includes electrical energy, natural or artificial gas, ...

Exemption; acquisition for incorporation into product for sale Sec. 6. Transactions involving tangible personal property are exempt from the state gross retail tax if the person ...

Materials used in construction business, public street, or utility service Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if: ...

"New motor vehicle"; property acquired for resale, rental, or leasing in course of business Sec. 8. (a) As used in this section, "new motor vehicle" has ...

Returnable containers; nonreturnable packaging Sec. 9. (a) As used in this section, "returnable containers" means containers customarily returned by the buyer of the contents for reuse ...

Electric or steam utilities; production plant or power production expenses Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if: ...

Gas utilities; production or storage plants and expenses Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) ...

Water and wastewater utilities; plants and expenses Sec. 12. (a) Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) ...

Intrastate telecommunication services; equipment Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is: ...

Public utilities; acquisitions of personal property Sec. 14. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring ...

Repealed ( Repealed by P.L.81-2004, SEC.60.) ...

Motor vehicles; intrafamilial title transfers Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if: (1) the transaction ...

State or local government acquisitions Sec. 16. Transactions involving tangible personal property, public utility commodities, and public utility service are exempt from the state gross ...

Newspapers Sec. 17. Sales of newspapers are exempt from the state gross retail tax. As added by Acts 1980, P.L.52, SEC.1. ...

Medical equipment, supplies, and devices Sec. 18. (a) Sales of durable medical equipment, prosthetic devices, artificial limbs, ...

Drugs; insulin; oxygen; blood or blood plasma Sec. 19. (a) As used in this section, "legend drug" means a drug as defined in IC 6-2.5-1-17 that ...

Drug samples Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly ...

"Food and food ingredients for human consumption" Sec. 20. (a) Sales of food and food ingredients for human consumption are exempt from ...

Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons Sec. 21. (a) For purposes of this section, "private benefit or ...

Medically necessary food Sec. 21.5. Sales of food and food ingredients prescribed as medically necessary by a physician licensed to practice medicine in Indiana are exempt ...

Exemption; sales of meals; schools; fraternities; sororities; student cooperatives Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if: ...

School building materials Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it ...

Exemption; sales to United States government; commercial printing; receipt or collection of taxes; earnings on United States bonds; transactions with another state ...

Exemption; acquisition for fund raising by nonprofit entity Sec. 25. (a) Transactions involving tangible personal property or service are exempt from the state gross retail tax, ...

Exemption; nonprofit entities; sales for less than 30 days each year; sale for educational, cultural, or religious purpose; sale for professional or workforce education improvement purposes ...

Public transportation; acquisitions Sec. 27. Transactions involving tangible personal property and services are exempt from the state gross retail tax, if the person acquiring the property ...

Rolling stock Sec. 27.5. (a) For purposes of this section, "rolling stock" means rail transportation equipment, including locomotives, box cars, flatbed cars, hopper ...

Repealed ( Repealed by P.L.11-1984, SEC.4.) ...

Manufactured homes; industrialized residential structures Sec. 29. (a) As used in this section: "Manufactured home" means a manufactured home as that term is defined in ...

Environmental quality compliance; manufacturing, mining, or agriculture Sec. 30. Sales of tangible personal property are exempt from the state gross retail tax if: (1) the ...

Free distribution newspaper; related transactions Sec. 31. (a) As used in this section, "free distribution newspaper" means any community newspaper, shopping paper, ...

Reserved ...

Tangible personal property purchased with food stamps Sec. 33. Sales of tangible personal property purchased with food stamps are exempt from the state gross retail tax. ...

Sale of lottery tickets; gross retail tax Sec. 34. Sales of lottery tickets authorized by IC 4-30 are exempt from the state gross retail tax. ...

Tangible personal property transactions Sec. 35. Transactions involving tangible personal property are exempt from the state gross retail tax if: (1) the: (A) person ...

Commercial printing contracts Sec. 36. Transactions involving tangible personal property acquired by a person that has contracted with a commercial printer ...

Professional motor racing vehicle parts; tires and accessories excluded Sec. 37. Transactions involving tangible personal property are exempt from the state ...

Repealed ( Repealed by P.L.253-1997(ss) , SEC.36.) ...

Qualified computer equipment sales Sec. 38.1. (a) As used in this section, "service center" has the meaning set forth in IC 6-3.1-15-3. (b) As used ...

Vehicle lease transactions Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the ...

Aircraft, cargo trailers, and recreational vehicles registered for use outside Indiana Sec. 39. (a) As used in this section, "cargo trailer" means a vehicle: ...

Research and development equipment Sec. 40. (a) As used in this chapter, "research and development activities" does not include any of the following: (1) Efficiency ...

Returns; reporting period; electronic funds transfer Sec. 1. (a) Each person liable for collecting the state gross retail or use tax shall file a return for ...

Accounting for tax receipts; option to use accrual basis Sec. 2. A retail merchant may, without prior departmental approval, ...

Consolidated filing Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to ...

Periodic deposits of collections during reporting period Sec. 4. If the department feels that a retail merchant is not properly collecting, reporting, or paying the state ...

Final return and payment Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he ...

Coordination with gross income tax Sec. 6. When possible, the department shall coordinate the reporting and payment of the state ...

Retail merchant; calculation of tax liability Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the ...

Tax liability; income exclusion ratio Sec. 8. (a) For purposes of determining the amount of state gross retail and use taxes which he must remit under ...

Uncollectible receivables; deduction Sec. 9. (a) In determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 ...

Tax liability; merchant's collection allowance Sec. 10. (a) In order to compensate retail merchants for collecting and timely remitting the state gross retail tax and the ...

Home energy assistance; deduction Sec. 11. A retail merchant who extends assistance under IC 12-14-11 may deduct from his state ...

Security for payment of tax collected Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use ...

Refund; grounds Sec. 13. A person is entitled to a refund from the department if: (1) a retail merchant erroneously or illegally collects state gross ...

Repealed ( Repealed by P.L.97-2004, SEC.133.) ...

Retail merchant's refund of gross retail or use taxes Sec. 14.1. Notwithstanding the refund provisions of this article as incorporated from the gross income tax law ...

List of retail merchants selling tobacco products Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list ...

Repealed ( Repealed by P.L.81-2004, SEC.59.) ...

Refund for research and development equipment Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40. ...

Definitions Sec. 1. For purposes of this chapter: "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2. "Gasoline" has the same ...

Display of price Sec. 2. Except as provided in section 2.5 of this chapter, a retail merchant who uses a metered pump to dispense gasoline or ...

Pumps designated for trucks only; requirements Sec. 2.5. (a) A retail merchant may designate any metered pumps at a business location that dispense special fuel as ...

Retail merchant; calculation of tax liability; metered pump sales; gasoline; kerosene; special fuels Sec. 3. (a) With respect to the sale of gasoline which is dispensed ...

Exempt transactions; refunds; procedures Sec. 4. (a) If a sale of gasoline or special fuel is exempt from the state gross retail tax, the person who ...

Reports; reporting period; metered pump sales; remitted tax amount; deduction of prepayment amounts Sec. 5. (a) Each retail merchant who dispenses gasoline ...

Prepayment credit; claim for refund; transfers from general fund Sec. 6. (a) If the deduction under section 5(c) of this chapter exceeds the amount of gross ...

Distributor permit to collect prepayment from retail merchants Sec. 7. (a) A distributor desiring to receive gasoline within Indiana without prepaying gross retail tax must hold ...

Distributor permittees; bond; financial statements Sec. 8. (a) The department may require a distributor to file, concurrently with the filing of an application for a permit, ...

Amount of prepayment Sec. 9. (a) Except as provided in section 13 of this chapter, at the time of purchase or shipment of gasoline from a ...

Remitting tax receipts; reports Sec. 10. (a) Each refiner or terminal operator and each qualified distributor that has received a prepayment of the state gross ...

Reports of distributors Sec. 11. Each distributor that prepays the state gross retail tax under this chapter shall file a monthly report with the department. The ...

Exempt purchasers from distributor; report; refund Sec. 12. (a) Except as provided in subsection (b), a distributor that prepays the state gross retail tax under this ...

Foreign distributor or distribution; reports and payments Sec. 13. (a) If a purchase or shipment of gasoline is made to a distributor (other than a qualified ...

Prepayment rate schedule Sec. 14. (a) Before June 10 and December 10 of each year, the department shall determine and provide to: (1) each refiner ...

Penalties Sec. 15. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports ...

Registered retail merchant's certificate Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless he has applied for a registered retail ...

Repealed ( Repealed by P.L.158-1986, SEC.8.) ...

Manufacturer's or wholesaler's certificate Sec. 3. (a) A manufacturer or wholesaler may register with the department as a purchaser of property in exempt transactions. A manufacturer ...

Exempt organizations; certificate Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with ...

Duration of certificate Sec. 5. A certificate issued under section 1, 3, or 4 of this chapter is valid so long as the ...

Outstanding tax warrants; prohibition Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16. ...

Revocation of certificate; notice; reinstatement Sec. 7. (a) The department may, for good cause, revoke a certificate ...

Exemption certificates Sec. 8. (a) A person, authorized under subsection (b), who makes a purchase in a transaction which is exempt from the state gross retail ...

Commercial printing sales Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that ...

Direct payment permit Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The ...

Nexus; out-of-state vendors; obligation to collect tax Sec. 10. (a) A person that: (1) makes retail transactions from outside Indiana ...

Commercial printing contracts Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has ...

Contract with call center operator; effect on duty to collect tax Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause ...

Exemption certificates; unlawful issuance or acceptance; offenses Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of ...

Failure to register or renew registration; transaction after revocation or suspension of certificate; offense Sec. 2. A retail merchant who makes ...

Personal liability of holder of taxes in trust; failure to collect or remit; offense Sec. 3. An individual who: (1) is an individual retail merchant ...

Inclusion of tax in displayed prices; offer to assume or absorb tax; unlawful price advertising; offenses Sec. 4. (a) Except as provided in IC 6-2.5-7, a ...

Repealed ( Repealed by Acts 1981, P.L.63, SEC.7.) ...

Vehicle and watercraft title or aircraft registration; payment of taxes requisite; offenses Sec. 6. (a) The state may not title a vehicle or a watercraft or ...

Removing or altering sign posted by department; failure to notify department; offense Sec. 7. (a) Any person who: (1) removes; (2) alters; (3) ...

Records; inspection; falsification; offenses Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept ...

Collected revenue; distribution and use Sec. 1. (a) The department shall account for all state gross retail and use taxes that it collects. (b) The ...

Application of adjusted gross income tax procedures Sec. 2. The provisions of the adjusted gross income tax law (IC 6-3), which do not conflict with the ...

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Collection of NAICS codes Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the ...

Short title Sec. 1. This chapter shall be known as and referred to as the "simplified sales and use tax administration act". As added ...

Definitions Sec. 2. As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software ...

Findings of general assembly Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden ...

Delegates to review or amend agreement Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements ...

Powers of department Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and ...

Effect on Indiana law Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of ...

Requirements in agreement Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide ...

Provisions in agreement Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. ...

State is only intended beneficiary of agreement; no individual causes of action Sec. 9. (a) The agreement authorized by this chapter binds and inures only to ...

Certified services providers; allowances for sellers and certified service providers under the agreement Sec. 10. (a) A certified service provider is the agent of a seller, ...

"Air to ground radio telephone service" Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radio service, as that term is ...

"Call by call basis" Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the ...

"Communications channel" Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or ...

"Customer" Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user ...

"Customer channel termination point" Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the ...

"End user" Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, ...

"Home service provider" Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for ...

"Mobile telecommunications service" Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in ...

"Place of primary use" Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of ...

"Post paid calling service" Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a ...

"Prepaid calling service" Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for ...

"Private communications service" Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use ...

"Service address" Sec. 13. As used in this chapter, "service address" means the following: (1) The location of the telecommunications equipment to which a customer's ...

Sourcing of telecommunications service sold call by call Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications ...

Sourcing of telecommunications service sold on other basis Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of telecommunications ...

Sourcing of particular types of telecommunications services Sec. 16. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as ...

Sourcing of retail sales, leases, and rentals Sec. 1. (a) As used in this section, the terms "receive" and "receipt" mean: (1) taking possession of ...

Sourcing of purchases among multiple points of use Sec. 2. (a) Notwithstanding section 1 of this chapter, a business purchaser that: (1) is not a ...

Sourcing of purchases of direct mail Sec. 3. (a) Notwithstanding section 1 of this chapter, a purchaser of direct mail that is not a holder of ...

Short title Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963. ...

Construction of definitions Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction ...

Repealed ( Repealed by Acts 1980, P.L.54, SEC.9.) ...

Repealed ( Repealed by Acts 1979, P.L.70, SEC.2.) ...

"Adjusted gross income" defined Sec. 3.5. When used in this article, the term "adjusted gross income" shall mean the following: (a) In the case of ...

"Department" defined Sec. 4. The term "department" means the Indiana department of state revenue. (Formerly: Acts 1963(ss), c.32, s.104.) ...

"Employer" defined Sec. 5. The term "employer" means "employer" as defined in section 3401(d) of the Internal Revenue Code. (Formerly: Acts 1963(ss), c.32, s.105.) ...

"Employee" defined Sec. 6. The term "employee" means "employee" as defined in section 3401(c) of the Internal Revenue Code. (Formerly: Acts 1963(ss), c.32, s.106.) ...

"Fiduciary" defined Sec. 7. "Fiduciary" means any guardian, trustee, executor, administrator, receiver, conservator, or any person, ...

"Gross income" defined Sec. 8. The term "gross income" shall mean gross income as defined by section 61(a) of the Internal Revenue Code. (Formerly: Acts ...

"Individual" defined Sec. 9. The term "individual" means a natural person, whether married or unmarried, adult or minor. (Formerly: Acts 1963(ss), c.32, s.109.) ...

"Corporation" defined Sec. 10. As used in this article, "corporation" includes all corporations, associations, real estate investment trusts (as defined ...

"Internal Revenue Code" defined Sec. 11. (a) The term "Internal Revenue Code" means the Internal Revenue Code of 1986 of the United States as amended and ...

"Resident" defined Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who ...

"Nonresident" defined Sec. 13. The term "nonresident" means any person who is not a resident of Indiana. (Formerly: Acts 1963(ss), c.32, s.113.) ...

"Person" defined Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person. (Formerly: ...

"Taxpayer" defined Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article. (Formerly: Acts 1963(ss), c.32, s.115.) ...

"Taxable year" defined Sec. 16. The term "taxable year" with respect to any taxpayer means the taxable year of such taxpayer as shown on his return ...

Repealed ( Repealed by P.L.35-1990, SEC.80.) ...

Repealed ( Repealed by P.L.1-1991, SEC.51.) ...

"Partnership" and "partner" defined Sec. 19. (a) The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of ...

Repealed ( Repealed by P.L.47-1984, SEC.7(a) .) ...

"Business income" defined Sec. 20. The term "business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or ...

"Nonbusiness income" defined Sec. 21. The term "nonbusiness income" means all income other than business income. (Formerly: Acts 1963(ss), c.32, s.121; Acts 1965, c.233, ...

"Commercial domicile" defined Sec. 22. The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed. ...

"Compensation" defined Sec. 23. The term "compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal ...

"Sales" defined Sec. 24. The term "sales" means all gross receipts of the taxpayer not allocated under IC 6-3-2-2(g) through IC 6-3-2-2(k), other than compensation (as ...

"State" defined Sec. 25. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto ...

"Foreign corporation" defined Sec. 26. "Foreign corporation" means a foreign corporation as defined in Section 7701 of the Internal Revenue Code. As added by ...

"United States" defined Sec. 27. "United States", when used in a geographical sense, means the United States as defined in Section 7701 of the Internal Revenue ...

"Combined income tax return" defined Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, ...

"Eligible individual" defined Sec. 29. As used in this chapter, "eligible individual" means: (1) a person who was systematically persecuted for racial or religious reasons ...

"Holocaust victim's settlement payment" defined Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received: (1) as a result of ...

"Victim of the September 11 terrorist attack" defined Sec. 31. As used in this article, "victim of the September 11 terrorist attack" means an individual who: ...

"September 11 terrorist attack settlement payment" defined Sec. 32. As used in this article, "September 11 terrorist attack settlement payment" means any compensation paid to a ...

"Bonus depreciation" defined Sec. 33. As used in this article, "bonus depreciation" means an amount equal to that part of any depreciation allowance allowed in computing ...

Tax rate Sec. 1. (a) Each taxable year, a tax at the rate of three and four-tenths percent (3.4%) of adjusted gross income is imposed upon ...

Version a "Qualified area" defined; tax rate in qualified area Note: This version of section effective until 1-1-2006. See also following version of this ...

Version b "Qualified area" defined; tax rate in qualified area Note: This version of section effective 1-1-2006. ...

"Adjusted gross income derived from sources within Indiana" defined; apportionment; payroll factor; sales factor; property factor Sec. 2. (a) With regard to corporations and nonresident persons, ...

Interest income, discounts, and receipts attributable to state Sec. 2.2. (a) Interest income and other receipts from assets in the nature of loans or installment sales ...

In-state commercial printing for out-of-state customer Sec. 2.3. Notwithstanding any other provision of this article, with respect to a person, corporation, or partnership that has contracted ...

Foreign operating corporations; determination of percentage of business activity outside United States Sec. 2.4. (a) For purposes of section 2(o) of this chapter, a corporation is ...

Resident persons; net operating loss; adjusted gross income Sec. 2.5. (a) This section applies to a resident person. (b) Resident persons are entitled to a ...

Net operating losses Sec. 2.6. (a) This section applies to a corporation or a nonresident person. (b) Corporations and nonresident persons are entitled to a ...

Team members; Indiana income; rules Sec. 2.7. (a) As used in this section: (1) "Bonus for services rendered as a team member" includes: (A) ...

Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities Sec. 2.8. Notwithstanding any provision of IC 6-3-1 through IC 6-3-7, there shall ...