Title 6, TITLE 6. TAXATION

Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, sewer assessment, sewage assessment, or any other assessment which by law is placed on the records of the county treasurer for collection. [Pre-1975 Property Tax Re…

Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university or other instrumentality of this state, but does not include a political subdivision or an instrumentality of a political subdivision. [1975 P…

Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-20-6.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 2. "Assessment date" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5. [Pre-1975 Property Tax Recodification Citation: 6-1-20-2…

Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total rate. [Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes. [Pre-1975 Property Tax Recodification Citation: 6-1-68-2 part.] Formerly: Acts 1975, P.L.47, SEC.1.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-2005, SEC.5. Repealed by P.L.146-2008, SEC.818.

Sec. 22.5. "Tract" means any area of land that is under common ownership and is contained within a continuous border. As added by P.L.74-1987, SEC.1.

As added by P.L.88-2005, SEC.6. Repealed by P.L.146-2008, SEC.818.

Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate. (b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, where appropriate…

Sec. 24. If a transfer from a township assessor to the county assessor of the assessment duties prescribed by this article occurs as described in IC 36-2-15-5(c), a reference to the township assessor in this article is considered to be a reference to the county assessor. As added…

business day after the stated deadline Sec. 25. If a deadline imposed upon a political subdivision, the department of local government finance, or the Indiana board by this article is not a business day, the last day for the political subdivision, the department of local governme…

Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to: (1) for assessment dates before March 1, 2001, thirty-three and one-third percent (33 1/3%) of the true tax value of property; and (2) for assessment dates after F…

Sec. 3.1. "Assisted living services" means the array of services that may be provided to a recipient residing in a facility eligible to provide home and community based services, including any and all of the following: (1) Personal care services. (2) Homemaker services. (3) Chore…

Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under: (1) the real property assessment guidelines of the department of local government finance; or (2) rules or guidelines of the depar…

Sec. 3.8. "Civil taxing unit" has the meaning set forth in IC 6-1.1-18.5-1. As added by P.L.182-2009(ss), SEC.82.

Sec. 4. "Common council of a city" or "county council" includes a city-county council. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1. IC 6-1.1-1-4.5 "County property tax assessment board of appeals" Sec. 4.5. "County property tax assessment …

Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed dollar amount from the assessed value of his property. [Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 5.4. "Department" refers to the department of local government finance. As added by P.L.182-2009(ss), SEC.83.

As added by P.L.88-2005, SEC.4. Repealed by P.L.146-2008, SEC.818.

Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable under this article. [Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 7. "Filing date", for purposes of IC 6-1.1-3 and IC 6-1.1-16-1, has the meaning set forth in IC 6-1.1-3-1.5. [Pre-1975 Property Tax Recodification Citation: 6-1-20-3.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.111-2014, SEC.2.

Sec. 8. "General assessment provisions of this article" means the law contained in: (1) chapters 3, 4, 5, 9, 11, 13, 14, 15, 16, 28, 31, and 35 of this article; (2) sections 4, 6, 7, 8, 11, 12, and 13 of chapter 30 of this article; (3) sections 1 through 7, inclusive, of chapter …

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.

Sec. 8.4. (a) "Inventory" means: (1) materials held for processing or for use in production; (2) finished or partially finished goods of a manufacturer or processor; (3) property held for sale in the ordinary course of trade or business; and (4) uniforms, garments, linens, and fa…

Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that: (1) identifies the taxing district in which the tract is located; (2) is a number that is not assigned to any other tract in the county; and (3) is listed in the transfer book …

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.

Sec. 8.8. "Mobile home community" has the meaning set forth in IC 16-41-27-5. As added by P.L.113-2010, SEC.12.

Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section. (b) Except as otherwise provided in this section, the holder of the legal title to personal property, or the legal title in fee to real pro…

Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article. As added by P.L.198-2001, SEC.95.

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.

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.

Sec. 4. "Small claim" means an appeal where the parties have elected to proceed under the small claims rules. As added by P.L.245-2003, SEC.21. Amended by P.L.121-2019, SEC.16.

Sec. 1. (a) Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated. (b) "Unitary transaction" does n…

Sec. 10. "Commercial printing" means a process or an activity, or both, that is related to the production of printed materials for others, including the following: (1) Receiving, processing, moving, storing, and transmitting, either physically or electronically, copy elements and…

Sec. 10.7. "Advertising and promotional direct mail" means printed material that is direct mail, the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a produ…

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 volume. As added by P.L.257-2003, SEC.2.

Sec. 11.3. "Ancillary services" means services that are associated with or incidental to the provision of telecommunication services, including the following: (1) Detailed telecommunications billing. (2) Directory assistance. (3) Vertical services. (4) Voice mail services. As add…

Sec. 11.5. (a) This section applies to retail transactions occurring after December 31, 2007. (b) "Bundled transaction" means a retail sale of two (2) or more products, except real property and services to real property, that are: (1) distinct; (2) identifiable; and (3) sold for …

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 flavorings in the form of bars, drops, or pieces. The term does not include any preparation: (1) containing flour; …

Sec. 12.5. "Children's diapers" means disposable or reusable diapers marketed to be worn by children. As added by P.L.180-2022(ss), SEC.4.

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 of instructions. As added by P.L.257-2003, SEC.4. IC 6-2.5-1-14 "Computer software" Sec. 14. "Computer software" means a set of c…

Sec. 14.5. "Computer software maintenance contract" means a contract that obligates a person to provide a customer with future updates or upgrades of computer software. As added by P.L.113-2010, SEC.44.

Sec. 14.7. "Construction material" means any tangible personal property to be converted into real property. As added by P.L.181-2016, SEC.14.

Sec. 14.9. "Contractor" means any person engaged in converting construction material into real property on behalf of another person. The term includes, but is not limited to, general or prime contractors, subcontractors, and specialty contractors. As added by P.L.181-2016, SEC.15…

Sec. 15. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media. As added by P.L.257-2003, SEC.6.

Sec. 15.7. "Diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements. As added by P.L.180-2022(ss), SEC.5.

Sec. 16. "Dietary supplement" means any product, other than tobacco, that: (1) is intended to supplement the diet; (2) contains one (1) or more of the following dietary ingredients: (A) a vitamin; (B) a mineral; (C) an herb or other botanical; (D) an amino acid; (E) a dietary sub…

Sec. 16.2. (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. (b) As used in this section, "ringtones" means digitized sound files that: (1) are downloaded onto a device; and (2) may be used to…

Sec. 16.3. "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. As added by P.L.19-2008, SEC.2.