Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-20-0.3 Legalization of actions taken by county fiscal body determining
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to continue excise tax Sec. 0.3. Any action taken by a county fiscal body in determining that an excise tax should be continued is legalized and validated, if the action would have been valid under section 3 of this chapter, as amended by P.L.28-1993. As added by P.L.220-2011, SE…
Ind. Code § 6-9-20-1 Application of chapter
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Sec. 1. This chapter applies to a county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000). As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48; P.L.170-2002, SEC.45; P.L.119-2012, SEC.67; P.…
Ind. Code § 6-9-20-10 Repealed
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As added by P.L.28-1993, SEC.12. Repealed by P.L.99-1995, SEC.14.
Ind. Code § 6-9-20-11 County auditorium or auditorium renovation; financing and
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purpose Sec. 11. The financing of: (1) improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (2) the acquisition, construction, and equipping of an arena and other facilities that serve or support the…
Ind. Code § 6-9-20-12 Expiration of chapter
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Sec. 12. (a) The tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than…
Ind. Code § 6-9-20-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.83-1985, SEC.1.
Ind. Code § 6-9-20-3 Imposition of tax by ordinance
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Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately s…
Ind. Code § 6-9-20-4 Taxable transactions; exemptions
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Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the co…
Ind. Code § 6-9-20-5 Rate of tax
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Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…
Ind. Code § 6-9-20-6 Procedures for imposition, payment, and collection; returns
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Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate ret…
Ind. Code § 6-9-20-7 Repealed
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As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.7. Repealed by P.L.176-2009, SEC.31.
Ind. Code § 6-9-20-7.5 Payment to county treasurer and Evansville controller
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Sec. 7.5. If the county fiscal body has determined to continue the tax to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities or to finance the acquisition, construction, and equipping of an aren…
Ind. Code § 6-9-20-8 Repealed
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As added by P.L.83-1985, SEC.1. Amended by P.L.1-1991, SEC.73; P.L.99-1995, SEC.9. Repealed by P.L.176-2009, SEC.31.
Ind. Code § 6-9-20-8.5 Auditorium fund; deposits; use of fund
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Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is continued to finance improvements to the county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the county treasurer shall establish an auditorium fund. (b…
Ind. Code § 6-9-20-8.7 Bonds, leases, or other obligations; validity
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Sec. 8.7. (a) The county may issue bonds, enter into leases, or incur other obligations to: (1) pay any costs associated with the financing, construction, renovation, improvement, and equipping of a county auditorium or auditorium renovation resulting in a new convention center a…
Ind. Code § 6-9-20-8.8 Arena fund; deposits; use of excess revenue for arena fund
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Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the county treasurer shall determine whether there is any food and be…
Ind. Code § 6-9-20-8.9 Arena fund; deposits; use of fund for arena financing
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Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the most populated municipality in the county may issue bonds, enter …
Ind. Code § 6-9-20-9 Bonds, leases, or other obligations; covenants of general
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assembly Sec. 9. With respect to bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 8.7 or 8.9 of this chapter, and bonds issued by a lessor that are payabl…
Ind. Code § 6-9-20-9.5 Arena fund; deposits; use of fund for arena financing
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Sec. 9.5. If: (1) the county treasurer has certified to the treasurer of state that: (A) the last of the bonds issued to finance the improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (B) the last …
Ind. Code § 6-1.1-20-0.5 Project cost; exception for donations
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Sec. 0.5. (a) This section applies to a preliminary determination to issue bonds or enter into a lease made after June 30, 2013. (b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under secti…
Ind. Code § 6-1.1-20-0.7 Project costs for a political subdivision located in Hamilton
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County; exemption for money segregated for use in the project Sec. 0.7. (a) This section applies only to a preliminary determination made after June 30, 2015, by a political subdivision located in Hamilton County, other than a school corporation, to issue bonds or enter into a le…
Ind. Code § 6-1.1-20-1 "Bonds"
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Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include: (1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 which are payable within five …
Ind. Code § 6-1.1-20-1.1 "Controlled project"
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Note: This version of section amended by P.L.239-2023, SEC.6. See also preceding version of this section amended by P.L.236-2023, SEC.35. Sec. 1.1. (a) As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following: (1) A pr…
Ind. Code § 6-1.1-20-1.2 "Debt service"
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Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of an advance from the common school fund under IC 20-49-4-8. As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.
Ind. Code § 6-1.1-20-1.3 "Lease"
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Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3. As added by P.L.25-1995, SEC.42. Am…
Ind. Code § 6-1.1-20-1.4 "Lease rentals"
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Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease. As added by P.L.25-1995, SEC.43.
Ind. Code § 6-1.1-20-1.5 "Obligations"
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Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes. As added by P.L.25-1995,…
Ind. Code § 6-1.1-20-1.6 "Property taxes"
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Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, or IC 36-7-15.1-53. A…
Ind. Code § 6-1.1-20-1.7 "Project"
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Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building. As added by P.L.25-1995, SEC.46.
Ind. Code § 6-1.1-20-1.8 "County voter registration office"
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Sec. 1.8. As used in this chapter, "county voter registration office" means the following: (1) A board of registration established under IC 3-7-12 or by a county executive acting under IC 3-7-12. (2) A board of elections and registration (as defined in IC 3-5-2-5.3). (3) The offi…
Ind. Code § 6-1.1-20-1.9 "Registered voter", "eligible voter", and "owner of property"
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Sec. 1.9. (a) As used in this chapter, "registered voter" means the following: (1) In the case of a petition under section 3.1 of this chapter to initiate a petition and remonstrance process, an individual who is registered to vote in the political subdivision on the date the cou…
Ind. Code § 6-1.1-20-10 Restrictions on promoting a position on a petition and
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remonstrance Sec. 10. (a) This section applies to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease; and (2) any other political subdivision that has assessed value within the same taxing …
Ind. Code § 6-1.1-20-10.1 Restrictions on promoting a position on a referendum
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Sec. 10.1. (a) This section applies only to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease subject to sections 3.5 and 3.6 of this chapter; and (2) any other political subdivision that …
Ind. Code § 6-1.1-20-11 Standards; validity of signatures on petition
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Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter. (b) If: (1) the validity of a signature is uncertain; and (2) this section does not establish a standard to b…
Ind. Code § 6-1.1-20-12 Distribution of levy approved in referendum
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Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year. (b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved b…
Ind. Code § 6-1.1-20-2 Lease obligations and issuance of instruments authorized
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Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary. [Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.] Formerly: Acts 1975, P.L.47, …
Ind. Code § 6-1.1-20-2.5 Allocation of certain project costs
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Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corpor…
Ind. Code § 6-1.1-20-3 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1987, SEC.12. Repealed by P.L.25-1995, SEC.94.
Ind. Code § 6-1.1-20-3.1 Procedures to be completed by political subdivision before
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imposing property taxes for bonds or lease for certain projects; thresholds Sec. 3.1. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to the following: (1) A controlled project (as defined in section 1.1 of this chapter as in effect June 30, 2008) f…
Ind. Code § 6-1.1-20-3.2 Petition and remonstrance process for bonds or lease for
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certain projects Sec. 3.2. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to controlled projects described in section 3.1(a) of this chapter. (b) If a sufficient petition requesting the application of a petition and remonstrance process has been fi…
Ind. Code § 6-1.1-20-3.3 Applicability of other statutes to imposition of property taxes
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Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay th…
Ind. Code § 6-1.1-20-3.4 Repealed
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As added by P.L.224-2007, SEC.32. Repealed by P.L.146-2008, SEC.801.
Ind. Code § 6-1.1-20-3.5 Procedures required before imposing property taxes for bonds
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or lease for certain projects; thresholds; petition requesting initiation of referendum Sec. 3.5. (a) This section applies only to a controlled project that meets the following conditions: (1) The controlled project is described in one (1) of the following categories: (A) An elem…
Ind. Code § 6-1.1-20-3.6 Referendum process for bonds or lease for certain projects;
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imposition of property taxes to pay debt service Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter, this section applies only to a controlled project described in section 3.5(a) of this chapter. (b) In the case of a controlled project: (1) described in sect…
Ind. Code § 6-1.1-20-3.7 Political subdivision resolution to apply local public question
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process if no petition requested the application or in certain disaster, accident, or emergency circumstances Sec. 3.7. (a) This section applies to the following: (1) The issuance of bonds or the entering into a lease for a controlled project: (A) to which section 3.5 of this cha…
Ind. Code § 6-1.1-20-3.8 Procedure for initiating referendum for certain projects when
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petition and remonstrance process would otherwise apply Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies. (b) If the proper officers of a political subdivision make a pre…
Ind. Code § 6-1.1-20-3.9 Eligibility to vote on public question
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Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question. As added by P.L.…
Ind. Code § 6-1.1-20-4 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.47, SEC.1; P.L.27-1986, SEC.3. Repealed by P.L.25-1995, SEC.94.
Ind. Code § 6-1.1-20-4.5 Maintenance emergencies
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Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes: (1) repair of a boiler or chiller system; (2) roof repair; (3) storm damage repai…
Ind. Code § 6-1.1-20-5 Issuance of bonds or leases in excess of $5,000; objections by
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taxpayers to certain bonds or leases Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars ($5,000), they shall give notice of the decision by: (1) posting; and (2) publicat…