Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this article. However, a county that imposes an innkeeper's tax under this chapter may not also impose an innkeeper's tax under another chapter. As added by Act…

Sec. 2. As used in this chapter: "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. As added by Acts 1982, P.L.1, SEC.21.

Sec. 3. (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) boat motel; (4) inn; (5) college or…

Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention, visitor, and tourism promotion fund. He shall deposit in this fund all amounts he receives under that section. (b) In a county in which a commission has been establi…

industry; creation; membership; organization Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adj…

Sec. 6. (a) The commission 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 contracts and agreements; (4) make rules ne…

Sec. 6.5. (a) This section applies only to Boone County. (b) The county fiscal body may adopt a resolution authorizing an agreement described in section (6)(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter to…

Sec. 7. All money coming into possession of the commission 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 possession of the commission is subject to audi…

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a…

Sec. 1. Except as provided in IC 6-1.1-17-16(i), when fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of a political subdivision may not fix a budget or tax levy which exceeds the amount published by the political subdivision. The portion of a budget or …

recovery Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in a…

Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies. [1975 Pr…

annual adjustment Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum: (1) property tax rate or rates; or (2) special benefits tax rate or rates; referred to in the statutes listed in subsection (d). (b) The maximum rate for taxes first due and payable…

Expired 1-1-2015 by P.L.137-2012, SEC.31.

[Pre-2006 Education Finance Recodification Citations: subsection (a) formerly 21-2-15-11(b); subsection (b) formerly 21-2-15-11(c); subsection (c) formerly 21-2-15-11(d).] As added by P.L.2-2006, SEC.44. Amended by P.L.219-2007, SEC.53. Repealed by P.L.137-2012, SEC.32.

Expired 6-30-2015 by P.L.257-2013, SEC.11.

As added by P.L.257-2013, SEC.12. Expired 7-1-2016 by P.L.257-2013, SEC.12.

As added by P.L.257-2013, SEC.13. Expired 7-1-2015 by P.L.257-2013, SEC.13.

Expired 6-30-2015 by P.L.257-2013, SEC.14.

As added by P.L.257-2013, SEC.15. Expired 6-30-2016 by P.L.257-2013, SEC.15.

Expired 6-30-2015 by P.L.257-2013, SEC.16. IC 6-1.1-18-20 Expired Expired 6-30-2015 by P.L.257-2013, SEC.17.

Sec. 2. (a) Before January 1, 2009, the state may not impose a combined ad valorem property tax rate on tangible property that exceeds the sum of the ad valorem property tax rates permitted under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, …

As added by P.L.257-2013, SEC.18. Expired 1-1-2016 by P.L.257-2013, SEC.18.

As added by P.L.183-2014, SEC.22. Expired 6-30-2016 by P.L.183-2014, SEC.22.

As added by P.L.180-2016, SEC.10. Expired 6-30-2019 by P.L.180-2016, SEC.10.

As added by P.L.255-2017, SEC.15. Expired 6-30-2021 by P.L.255-2017, SEC.15.

Sec. 25. (a) This section applies only to Highland Township in Greene County. (b) The executive of the township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for an increase in the township's maximum permissible ad…

Sec. 26. (a) This section applies only to Taylor Township in Greene County. (b) The executive of the township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for: (1) an increase in the township's maximum permissible…

As added by P.L.257-2019, SEC.52. Expired 6-30-2022 by P.L.257-2019, SEC.52.

property tax levy for its firefighting and emergency services fund; formula; calculation Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 28. (a) The executive of a township may, upon approval by the town…

maximum ad valorem property tax levy; formula; calculation Sec. 29. (a) The board of trustees of a fire protection district may, upon approval by the county legislative body, submit a petition to the department of local government finance for an increase in the fire protection di…

Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on tangible property within a political subdivision may not exceed: (1) forty-one and sixty-seven hundredths cents ($0.4167) on each one hundred dollars ($100) of ass…

As added by P.L.159-2020, SEC.28. Expired 6-30-2023 by P.L.159-2020, SEC.28.

As added by P.L.159-2020, SEC.29. Expired 6-30-2023 by P.L.159-2020, SEC.29. IC 6-1.1-18-32 Expired As added by P.L.159-2020, SEC.30. Expired 6-30-2023 by P.L.159-2020, SEC.30.

Sec. 33. (a) This section applies only to the town of LaGrange. (b) The executive of the town may, upon approval by the fiscal body of the town, submit a petition to the department of local government finance for an increase in the town's maximum permissible ad valorem property t…

Sec. 34. (a) Except as otherwise provided in this section, this section: (1) does not apply until the expiration of IC 20-45-8 under IC 20-45-8-29(a); and (2) upon the expiration of IC 20-45-8 under IC 20-45-8-29(a), applies only to a school corporation that has under its jurisdi…

Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as finally determined under this article. [Pre-1975 Property Tax R…

appropriation for which the underlying purpose is a bond issue Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than the amount prescribed in the budget for that year as finally determined under this article, the…

Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget classification to another within a department or office if: (1) they determine that the transfer is necessary; (2) the transfer does not require the expenditure of more money than …

Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and spent by that political subdivision, shall be appropriated and spent for those purposes only. As added by Acts 1979, P.L.58, SEC.…

Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may appropriate funds received from a person (as defined in IC 6-1.1-1-10) if: (1) the funds are received as a result of damage to property of the political subdivision; an…

Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as a grant from the state or the federal government without using the additional appropriation procedures under section 5 of this chapter, if the funds ar…

Sec. 8. (a) Except as provided in subsections (b) and (c), a political subdivision may not expend any funds which it has received from the state and which it is required to include in its budget estimate under IC 6-1.1-17-2 unless: (1) the funds have been included in a budget est…

refunds without appropriation Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may: (1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the cur…

Sec. 1. As used in this chapter, "community development corporation" has the meaning set forth in IC 4-4-28-2. As added by P.L.15-1997, SEC.2.

Sec. 10. (a) The amount of tax credits allowed under this chapter may not exceed two hundred thousand dollars ($200,000) in any state fiscal year. (b) The department shall: (1) record the time of filing of each application for allowance of a credit required under section 9 of thi…

Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid. As added by P.L.15-1997, SEC.2.

Sec. 2. As used in this chapter, "fund" refers to an individual development account fund established by a community development corporation under IC 4-4-28-13. As added by P.L.15-1997, SEC.2.

Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5. As added by P.L.15-1997, SEC.2.

Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.15-1997, SEC.2.…