Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-12.4-1 "Official"
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Sec. 1. For purposes of this chapter, "official" means: (1) a county auditor; (2) a county assessor; or (3) a township assessor (if any). As added by P.L.193-2005, SEC.8. Amended by P.L.146-2008, SEC.129.
Ind. Code § 6-1.1-12.4-10 Appeal of termination
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Sec. 10. A property owner whose deduction is terminated under section 8 of this chapter may appeal the official's decision by filing a complaint in the office of the clerk of the circuit or superior court together with a bond conditioned to pay the costs of the appeal if the appe…
Ind. Code § 6-1.1-12.4-12 Change of ownership
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Sec. 12. If ownership of the real property or new personal property changes, the deduction under this chapter continues to apply to the real property or personal property, and the amount of deduction is the product of: (1) the percentage under section 2(c)(2)(B) or 3(c)(2)(B) of …
Ind. Code § 6-1.1-12.4-13 Voidance of rules; investment property tax deduction
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Sec. 13. The rules of the department of local government finance at 50 IAC 22 concerning procedures governing administration of the investment property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 22 f…
Ind. Code § 6-1.1-12.4-14 Correction of error in deduction amount
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Sec. 14. If: (1) as the result of an error the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and (2) the taxpayer is entitled to a correction o…
Ind. Code § 6-1.1-12.4-2 Applicability of deduction entitlement; calculation of deduction
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amount; filing requirements; adjustments Sec. 2. (a) For purposes of this section, an increase in the assessed value of real property is determined in the same manner that an increase in the assessed value of real property is determined for purposes of IC 6-1.1-12.1. (b) This sub…
Ind. Code § 6-1.1-12.4-3 Eligibility; deduction amount; period of deduction; deduction
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claim; limitations Sec. 3. (a) For purposes of this section, an increase in the assessed value of personal property is determined in the same manner that an increase in the assessed value of new manufacturing equipment is determined for purposes of IC 6-1.1-12.1. (b) This subsect…
Ind. Code § 6-1.1-12.4-4 Ineligibility of real and personal property located in allocation
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area Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3). As added by P.L.193-2005, SEC.8.
Ind. Code § 6-1.1-12.4-5 Additional deductions for property prohibited
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Sec. 5. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same: (1) real property development, redevelopment, or rehabilitation; or (2) personal property purchase; may not receive a deduction under both statutes …
Ind. Code § 6-1.1-12.4-6 Official review of job creation and job retention criteria;
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notice of hearing Sec. 6. An official may: (1) review the creation or retention of employment from: (A) the development, redevelopment, or rehabilitation of real property; or (B) the purchase of personal property; that qualifies a property owner for a deduction under this chapter…
Ind. Code § 6-1.1-12.4-7 Notice of hearing requirements
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Sec. 7. The written notice under section 6(3) of this chapter must include the following: (1) An explanation of the reasons for the determination that the creation or retention of employment described in section 6(1) of this chapter has not occurred. (2) The date, time, and place…
Ind. Code § 6-1.1-12.4-8 Hearing requirements; termination of deduction
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Sec. 8. On the date specified in the notice described in section 6(3) of this chapter, the official shall conduct a hearing for the purpose of further considering the property owner's creation or retention of employment as described in section 6(1) of this chapter. Based on the i…
Ind. Code § 6-1.1-12.4-9 Notice of termination
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Sec. 9. If an official terminates a deduction under section 8 of this chapter: (1) the official shall immediately mail a certified copy of the determination to: (A) the property owner; and (B) if the determination is made by the county assessor or the township assessor (if any), …