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Indiana Statutes, Title 6

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Indiana/Statutes

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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

24 sections·Filtered byTitle 6✕Ch 22.5✕

Ind. Code § 6-1.1-22.5-0.1 Application of certain amendments to chapter
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Sec. 0.1. The amendments made to section 6 of this chapter by P.L.67-2006 apply only to property taxes first due and payable after December 31, 2005. As added by P.L.220-2011, SEC.128.
Ind. Code § 6-1.1-22.5-1 "Commissioner"
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Sec. 1. As used in this chapter, "commissioner" refers to the commissioner of the department of local government finance. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-10 Notice of tax rates for reconciling statement
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Sec. 10. If a provisional statement is used, the county treasurer shall give notice of tax rates required under IC 6-1.1-22-4 for the reconciling statement. As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by P.L.2-2005, SEC.18.
Ind. Code § 6-1.1-22.5-11 Notice and transmission of reconciling statements by county
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treasurer Sec. 11. (a) With respect to provisional statements under section 6 of this chapter, as soon as possible after the receipt of the abstract required by IC 6-1.1-22-5, the county treasurer shall: (1) give the notice required by IC 6-1.1-22-4; and (2) mail or transmit reco…

Ind. Code § 6-1.1-22.5-12 Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail

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Sec. 12. (a) Except as provided by subsection (c), each reconciling statement must be on a form prescribed by the department of local government finance and must indicate: (1) the actual property tax liability under this article for the calendar year for which the reconciling sta…

Ind. Code § 6-1.1-22.5-13 Payments to be made to county treasurer

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Sec. 13. Taxpayers shall make all payments under this chapter to the county treasurer. The board of county commissioners may authorize the county treasurer to open temporary offices to receive payments under this chapter in municipalities in the county other than the county seat.…

Ind. Code § 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general fund account for penalties; use of account

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Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall: (1) file with the state comptroller a report of settlement; and (2) distribute tax collections to …

Ind. Code § 6-1.1-22.5-15 Interest on undistributed tax collections

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Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a taxing unit that was to receive a distribution may recover interest on the undistributed tax collections at the same rate and in the same manner that interest may be r…

Ind. Code § 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional and reconciling statements

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Sec. 16. IC 6-1.1-15: (1) does not apply to a provisional statement; and (2) applies to a reconciling statement. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

Ind. Code § 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling statements

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Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement; and (2) a reconciling statement; in the same manner that IC 6-1.1-37-10 applies to an installment of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

Ind. Code § 6-1.1-22.5-18 Treatment of payments to determine delinquencies

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Sec. 18. For purposes of IC 6-1.1-24-1(a)(1): (1) the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes; (2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statemen…

Ind. Code § 6-1.1-22.5-18.5 Installment payments; tax due on reconciliation statement

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Sec. 18.5. (a) A county council may adopt an ordinance to allow a taxpayer to make installment payments under this section of a tax payment due under a reconciling statement issued under this chapter or any other provision. (b) An ordinance adopted under this section must specify…

Ind. Code § 6-1.1-22.5-19 Supplementary effect of other provisions

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Sec. 19. The other provisions of this article supplement the provisions of this chapter concerning the collection of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

Ind. Code § 6-1.1-22.5-2 "Provisional statement"

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Sec. 2. As used in this chapter, "provisional statement" refers to a provisional property tax statement required by section 6 or 6.5 of this chapter as the context indicates. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.158.

Ind. Code § 6-1.1-22.5-20 Adoption of rules

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Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt rules under IC 4-22-2 to provide a methodology for a county treasurer to issue provisional statements with respect to real property, taking into …

Ind. Code § 6-1.1-22.5-21 Use of parcel carrier to send documents

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Sec. 21. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail. As added by P.L.61-2011, SEC.2.

Ind. Code § 6-1.1-22.5-3 "Property taxes"

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Sec. 3. As used in this chapter, "property taxes" include special assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

Ind. Code § 6-1.1-22.5-4 "Reconciling statement"

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Sec. 4. As used in this chapter, "reconciling statement" refers to a reconciling property tax statement required by section 11 of this chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

Ind. Code § 6-1.1-22.5-5 "Tax liability"

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Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

Ind. Code § 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail

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Sec. 6. (a) This section applies to property taxes payable under this article on assessments determined for the 2003 assessment date or the assessment date in any later year, regardless of whether a proceeding to determine the necessity of a reassessment is being conducted under …

Ind. Code § 6-1.1-22.5-6.5 Use of provisional statement for cross-county area

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Sec. 6.5. (a) As used in this section, "cross-county area" refers to a cross-county entity's territory that is located in one (1) county. (b) As used in this section, "cross-county entity" refers to a taxing unit that is located in more than one (1) county. (c) As used in this se…

Ind. Code § 6-1.1-22.5-7 Waiver by department of local government finance of use of provisional statement; procedure

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Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may, not more than five (5) days after the publication of the notice required under section 6.5(f) of this chapter, request in writing that the department of local government finance waive the …

Ind. Code § 6-1.1-22.5-8 Form of provisional statement; information to be shown on statement; adjustments to tax liability

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Sec. 8. (a) Subject to subsection (c), a provisional statement must: (1) be on a form prescribed by the department of local government finance; (2) except as provided in rules adopted under section 20 of this chapter and subsection (b): (A) for property taxes first due and payabl…

Ind. Code § 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline

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Sec. 9. (a) Except as provided in subsection (e) and section 12(b) of this chapter, tax liability billed on a provisional statement is due in two (2) equal installments on May 10 and November 10 of the year following the assessment date covered by the provisional statement. (b) T…