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 enf