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Indiana Statutes, Title 6

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Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

23 sections·Filtered byTitle 6✕Ch 10.5✕

Ind. Code § 6-9-10.5-1 Application of chapter
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Sec. 1. This chapter applies to a county having a population of more than twenty-four thousand six hundred (24,600) and less than twenty-five thousand (25,000). As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002, SEC.38; P.L.119-2012, SEC.62; P.L.104-2022, SEC.38.
Ind. Code § 6-9-10.5-1.5 "Commission"
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Sec. 1.5. As used in this chapter, "commission" means a commission created under section 9 of this chapter. As added by P.L.172-2011, SEC.101.
Ind. Code § 6-9-10.5-10 Powers of commission; payment of commission expenses
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Sec. 10. (a) A commission created under section 9 of this chapter may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into cont…
Ind. Code § 6-9-10.5-11 Investment and payment of commission funds
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Sec. 11. All money coming into the possession of a commission created under section 9 of this chapter shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into poss…

Ind. Code § 6-9-10.5-12 Transfer of funds; offenses

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Sec. 12. (a) A member of a commission created under section 9 of this chapter who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law to receive the transfer; or (2) approves a transfer for a purpose not permitted under law; commits …

Ind. Code § 6-9-10.5-2 "Executive"

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Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.

Ind. Code § 6-9-10.5-3 "Fiscal body"

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Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.

Ind. Code § 6-9-10.5-4 "Gross retail income"

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Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.

Ind. Code § 6-9-10.5-5 "Person"

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Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.

Ind. Code § 6-9-10.5-6 Tax on lodging authorized; maximum rate; collection

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Sec. 6. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) inn; (4) tourist cabin; (5) campgro…

Ind. Code § 6-9-10.5-7 Lake enhancement fund; deposit of revenue

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Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. Except as provided in subsection (c) and section 8 of this chapter, the county treasurer shall deposit in this fund all amounts received under section 6 o…

Ind. Code § 6-9-10.5-8 County promotion fund; deposit of revenue; permitted uses of revenue

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Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county tre…

Ind. Code § 6-9-10.5-9 Commission; membership; terms; oath

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Sec. 9. (a) If the tax levied under section 6 of this chapter is increased by an ordinance of the county fiscal body, the county executive shall create a commission to promote: (1) economic development; and (2) the development and growth of the convention, visitor, and tourism in…

Ind. Code § 6-1.1-10.5-1 Application of chapter

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Sec. 1. (a) This chapter applies to manufactured homes that are assessed under IC 6-1.1-7. (b) This chapter does not apply to manufactured homes that are assessed as: (1) inventory; or (2) real property; under this article and in accordance with rules adopted by the department of…

Ind. Code § 6-1.1-10.5-10 Mobile home or manufactured home granted the property tax exemption not assessed when exemption ordinance is in effect

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Sec. 10. For an annual assessment date in which an exemption ordinance adopted under this chapter is in effect, a county assessor shall not assess a mobile home or a manufactured home granted the exemption under the exemption ordinance. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-2 "County fiscal body"

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Sec. 2. As used in this chapter, "county fiscal body" means the: (1) county council, for a county not having a consolidated city; or (2) city-county council, for a county having a consolidated city. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-3 "Exemption ordinance"

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Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 6 of this chapter by a county fiscal body. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-4 "Manufactured home"

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Sec. 4. As used in this chapter, "manufactured home" has the meaning set forth in IC 9-13-2-96(a). The term includes a mobile home (as defined in IC 9-13-2-103.2). As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.44.

Ind. Code § 6-1.1-10.5-5 "Mobile home"

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Sec. 5. As used in this chapter, "mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.45.

Ind. Code § 6-1.1-10.5-6 Adoption of exemption ordinance by county fiscal body

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Sec. 6. (a) A county fiscal body may adopt an exemption ordinance that exempts a mobile home and a manufactured home located in the county from property taxation as provided in section 7 of this chapter. (b) Before adopting an exemption ordinance under this section, a county fisc…

Ind. Code § 6-1.1-10.5-7 Application of exemption ordinance to all mobile homes and all manufactured homes

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Sec. 7. An exemption ordinance adopted under this chapter must exempt all mobile homes and all manufactured homes in a county from property taxation. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-8 Repeal or amendment of exemption ordinance

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Sec. 8. A county fiscal body may repeal or amend an exemption ordinance. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-9 Application not required

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Sec. 9. A taxpayer is not required to file an application to qualify for an exemption granted by an exemption ordinance adopted under this chapter. A county assessor shall apply the exemption to all mobile homes and all manufactured homes in the county granted the exemption under…