entrepreneur and enterprise district Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. (b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that: (1) is located in a district; (2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and (3) is used within the district by one (1) or more employees who perform the majority of their service within the district; is not subject to the valuation limitations in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9. As added by P.L.238-2017, SEC.8.
IC 6-1.1-3-26 Online portal for personal property tax returns; disclosure of information; reviewing information; calculating payment of any fee Sec. 26. The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following: (1) Completing and submitting a personal property return with: (A) the assessor of each township in which the taxpayer's personal property is subject to assessment; or (B) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment. (2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property: (A) that the taxpayer owned on the assessment date of that year; or (B) that the taxpayer held, possessed, or controlled on the assessment date of that year. (3) Reviewing information submitted with a personal property return during previous years. (4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return. The department shall make the portal available for taxpayer use no later than January 1, 2021. As added by P.L.108-2019, SEC.102.