Title 6, TAXATION

Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect th…

Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5. (b) The heavy equipment rental excise tax i…

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy …

Sec. 1. As used in this chapter, "commissioner" refers to the insurance commissioner appointed under IC 27-1-1-2. As added by P.L.154-2020, SEC.38.

Sec. 2. As used in this chapter, "department" refers to the Indiana department of insurance created by IC 27-1-1-1. As added by P.L.154-2020, SEC.38.

Sec. 3. As used in this chapter, "nonprofit agricultural organization" means an organization: (1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code; (2) that is domiciled in Indiana; (3) that was in existence before 1950; and (4) the members of whi…

Sec. 4. As used in this chapter, "nonprofit agricultural organization coverage" means health benefit coverage that is: (1) sponsored by: (A) a nonprofit agricultural organization; or (B) an affiliate of a nonprofit agricultural organization; (2) offered only to: (A) members of th…

Sec. 5. If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization: (1) files a notice of election with the insurance comm…

Sec. 6. (a) Before March 1 of each year, an organization providing nonprofit agricultural organization coverage shall report to the department, under the oath of the president and secretary, the gross premiums received from providing nonprofit agricultural organization coverage d…

Sec. 1. This chapter applies to a county having a population of more than thirty-three thousand one hundred (33,100) and less than thirty-three thousand one hundred fifty (33,150). As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982, P.L.1, SEC.19; P.L.12-1992, SEC.44; P.…

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) plus any additional members appointed under subsection (g), whose purpose is to promote the development and growth of the convention activity, tourism and industry in th…

Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The membe…

Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested, and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board is su…

Sec. 5. The board may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules and regulations nec…

Sec. 6. (a) The county council may impose 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, lodging, or accommodations in any hotel, motel, inn, tourist camp, or tourist cabin located in the count…

Sec. 7. The county treasurer shall establish a convention and tourism fund, and shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund shall be expended by the board to develop and promote the convention and tourism industry. As added b…

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a transfer of funds under this chap…

Sec. 0.3. Petitions for review filed under section 3 of this chapter with respect to notices of action of the county property tax assessment board of appeals issued before January 1, 2002, that are pending before the state board of tax commissioners on December 31, 2001: (1) are …

Sec. 0.5. As used in this chapter, "county board" means the county property tax assessment board of appeals. As added by P.L.219-2007, SEC.37.

Sec. 0.6. (a) This section applies only to the appeal of an assessment of real property. (b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and have a change in the assessment effective for th…

Sec. 0.7. A holder of a tax sale certificate under IC 6-1.1-24 does not have an interest in tangible property for purposes of obtaining a review or bringing an appeal of an assessment of property under this chapter. As added by P.L.204-2016, SEC.12.

Sec. 0.8. As used in this chapter, "taxpayer" means: (1) an owner of the property at the time of the issuance of the assessment or tax bill; (2) a person statutorily or contractually obligated to pay property taxes on the property; or (3) a tenant obligated under a lease to reimb…

Sec. 1.1. (a) A taxpayer may appeal an assessment of a taxpayer's tangible property by filing a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. Except as provided in subsections (e) and (h), an appeal unde…

Sec. 1.2. (a) A county or township official who receives a written notice under section 1.1 of this chapter shall schedule, at a time during business hours that is convenient to the taxpayer, a preliminary informal meeting with the taxpayer in order to resolve the appeal. If the …

Sec. 1.5. (a) As used in this section, "allocation area" refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected: (1) IC 6-1.1-39. (2) IC 8-22-3.5. (3) IC 36-7-14. (4) IC 36-7-14.5. (5) IC 36-7-1…

Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax court regarding an assessment or increase in assessment is pending, the taxes resulting from the assessment or increase in assessment are, notwithstanding the provisions of IC 6-1.1-…

Sec. 10.5. (a) The fiscal officer of a taxing unit may establish a separate fund known as the property tax assessment appeals fund to hold property tax receipts that are attributable to an increase in the taxing unit's tax rate caused by a reduction in the taxing unit's net asses…

Sec. 10.7. (a) The county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for certain costs incurred by the county assessor in defending an appeal under this chapter that is uncommon and infrequent in the normal course of defending appeals und…

Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation. (b) Upon discovery, a co…

Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning: (1) the assessed valuation of property; (2) the name of a taxpayer; or (3) the description of property; in an assessment, the township assessor shall on the township assessor…

Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC …

Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment o…

Sec. 17.3. (a) As used in this section, "tax official" means: (1) a township assessor; (2) a county assessor; (3) a county auditor; (4) a county treasurer; (5) a member of a county board; or (6) any employee, contract employee, or independent contractor of an individual described…

Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it…

Sec. 19. (a) A county assessor shall quarterly send a notice to the fiscal officer of each taxing unit affected by an appeal prosecuted under this chapter, including the fiscal officer of an affected redevelopment commission established under IC 36-7. The notice must include the …

Sec. 2.5. (a) This section applies to a notice filed by a taxpayer under section 1.1 of this chapter with respect to the assessment of the taxpayer's tangible property. (b) Instead of a hearing before the county board, a taxpayer and a township or county official or, if the claim…

Sec. 20. (a) In an appeal under this chapter, except as provided in subsection (b), the assessment as last determined by an assessing official or the county board is presumed to be equal to the property's true tax value until rebutted by evidence presented by the parties. (b) If …

Sec. 3. (a) A taxpayer may obtain a review by the Indiana board of: (1) a county board's action with respect to a claim under section 1.1 of this chapter; or (2) a denial by the county auditor, the county assessor, or the county treasurer of a claim for refund under IC 6-1.1-9-10…

Sec. 4. (a) After receiving a petition for review which is filed under section 3 of this chapter, the Indiana board shall conduct a hearing at its earliest opportunity. The Indiana board may correct any errors related to a claim under section 1.1 of this chapter that is within th…

Sec. 5. (a) Not later than fifteen (15) days after the Indiana board gives notice of its final determination under section 4 of this chapter to the party or the maximum allowable time for the issuance of a final determination by the Indiana board under section 4 of this chapter e…

Sec. 6. (a) Except with respect to a petition filed under section 5(g) of this chapter, if a petition for judicial review is initiated by a person under section 5 of this chapter, the Indiana board shall prepare a certified record of the proceedings related to the petition. The I…

Sec. 8. (a) If a final determination by the Indiana board is not affirmed under the decision of the tax court, the matter shall be remanded to the Indiana board with instructions to the Indiana board. The Indiana board may, under the tax court's instructions, conduct further proc…

Sec. 9. (a) After further proceedings under section 8 of this chapter, a party has a right to appeal the final determination by the Indiana board. (b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter. [Pre-1975 Property Tax Reco…

Revisor's Note: The effective date of IC 6-2.5-15-0.5 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 0.5. As used in this chapter, "advanced computing" means a computational method or technology, including hardware, software, and quantum safe fiber network equipment, that…

Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. As added by P.L.256-2019, SEC.2.

Sec. 10. As used in this chapter, "qualified data center" means one (1) or more buildings that: (1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of da…