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Indiana Statutes, Title 6

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Indiana/Statutes

← All Indiana coverage

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

11 sections·Filtered byTitle 6✕Ch 12.8✕

Ind. Code § 6-1.1-12.8-0.5 "Affiliated group"
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Sec. 0.5. As used in this chapter, "affiliated group" has the meaning set forth in IC 6-1.1-12.6-0.5. As added by P.L.175-2011, SEC.2.
Ind. Code § 6-1.1-12.8-1 "Residence in inventory"
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Sec. 1. (a) As used in this chapter, "residence in inventory" means real property that: (1) is not a model residence (as defined in IC 6-1.1-12.6-1); and (2) consists of any of the following that has never been occupied: (A) A single family residence. (B) A single family townhous…
Ind. Code § 6-1.1-12.8-10 Affiliated group limit
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Sec. 10. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of residences in inventory who are a part of an affiliated group may not exceed ten (10). As added by P.L.175-2011, SEC.2. Amended by P.L.157-2026, SEC.63.
Ind. Code § 6-1.1-12.8-2 "Residential builder"
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Sec. 2. As used in this chapter, "residential builder" means a person that builds any of the following for sale in the ordinary course of the person's trade or business: (1) Single family residences. (2) Single family townhouses. (3) Single family condominium units. As added by P…

Ind. Code § 6-1.1-12.8-3 Deduction

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Sec. 3. (a) This chapter applies only to a residence in inventory that is first assessed as: (1) a partially completed structure; or (2) a fully completed structure; for the assessment date in 2012 or a later year. (b) Except as provided in subsections (c) and (d) and sections 5 …

Ind. Code § 6-1.1-12.8-4 Required statement

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Sec. 4. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction for a calendar year must complete and date a statement containing the information required by subsection (b) and file the statement with the county auditor o…

Ind. Code § 6-1.1-12.8-5 Allocation area; deduction disallowed

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Sec. 5. A property owner may not receive a deduction under this chapter with respect to a residence in inventory located in an allocation area (as defined in IC 6-1.1-21.2-3). As added by P.L.175-2011, SEC.2.

Ind. Code § 6-1.1-12.8-6 Restriction on deductions under multiple statutes

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Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same residence in inventory may not receive a deduction under both statutes for the residence in inventory for that year. As added by P.L.175-2011, SEC.2.

Ind. Code § 6-1.1-12.8-7 Change in ownership

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Sec. 7. (a) If ownership of the residence in inventory changes: (1) a new owner that is a residential builder for which the property is a residence in inventory may claim the deduction under this chapter; and (2) the deduction may not be applied for an assessment date other than …

Ind. Code § 6-1.1-12.8-8 Voidance of rules; residence in inventory property tax deduction

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Sec. 8. The rules of the department of local government finance at 50 IAC 28 concerning procedures governing applications for the residence in inventory property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 5…

Ind. Code § 6-1.1-12.8-9 Limit on number of residences in inventory

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Sec. 9. (a) Subject to section 10 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than ten (10) residences in inventory in Indiana. (b) The auditor of a county (referred to in this section as the "first county") …