Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to the town of Nashville. As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992, SEC.51; P.L.170-2002, SEC.47; P.L.172-2011, SEC.109.

Sec. 10. (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…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.111-1987, SEC.1.

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal 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 imme…

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 mu…

Sec. 5. The municipal 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 rec…

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…

Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the municipality upon warrants issued by the auditor of state. As added by P.L.111-1987, SEC.1.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the fiscal body of the municipality shall establish a food and beverage tax receipts fund. (b) The fiscal officer of the municipality shall deposit in this fund all amounts received under this chapter. (c) Any money…

Sec. 1. (a) On or after January 1 of each calendar year in which a tax sale will be held in a county and not later than fifty-one (51) days after the first tax payment due date in that calendar year, the county treasurer shall certify to the county auditor a list of real property…

payment of delinquent taxes Sec. 1.2. (a) Except as provided in subsection (c), a tract or an item of real property may not be removed from the list certified under section 1 or 1.5 of this chapter before the tax sale unless all: (1) delinquent taxes and special assessments due b…

Sec. 1.4. (a) This section applies to real property that is on an executive's certified list of vacant and abandoned property under section 1.5(a) of this chapter. (b) The executive of a county, city, or town may submit to the county auditor copies of one (1) or more orders for n…

Sec. 1.5. (a) If: (1) any property taxes or special assessments from the prior year's fall installment or before are delinquent on real property as determined under IC 6-1.1-37-10; and (2) an order from a court or a determination of a hearing authority has been obtained under IC …

Sec. 1.7. (a) The county executive or the county executive's designee may: (1) after January 1 of each calendar year in which a tax sale will be held in the county; and (2) not later than fifty-one (51) days after the first tax payment due date in that calendar year; certify to t…

As added by P.L.88-1987, SEC.1. Amended by P.L.60-1988, SEC.6; P.L.2-1997, SEC.21. Repealed by P.L.99-2018, SEC.4.

Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or attach to, the certificate of sale a written guarantee which is signed by the treasurer and which warrants: (1) that the taxes and special assessments up…

Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of: (1) the truth of the statements contained in the certificate; (2) the interest of the purchaser in the real property described in the certificate; (3) the regularity and validity…

Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale acquires a first and prior lien on the real property as against the purchaser at the prior sale. The issuance of a certificate of sale, the execution and delivery of a deed …

of deed of unsold vacant and abandoned property to municipal or county executive Sec. 13. (a) Whenever: (1) a tract is offered for sale under this chapter; and (2) no bid is received for the minimum sale price set under section 5 of this chapter; the county auditor shall prepare …

Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by a person or entity (except staff persons), unless consented to in writing…

As added by P.L.56-2012, SEC.11. Repealed by P.L.251-2015, SEC.18.

Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee. (b) A paddle fee adopted under subsection (a) may not exceed: (1) twenty-five dollars ($25) for a person who: (A) attends no …

Sec. 17. (a) For purposes of this section, in a county containing a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) As used in this section, "nonprofit entity" means an organization exempt from federal inco…

moderate income housing project Sec. 17.5. (a) This section does not apply to real property: (1) used as a principal place of residence and receiving a homestead standard deduction under IC 6-1.1-12-37 for the most recent assessment date; or (2) for which a set off has been obtai…

recovery of unpaid costs; combined sale or redemption Sec. 2. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter. (b) In addition to the delinquency list required under section …

As added by Acts 1977, P.L.74, SEC.1. Amended by P.L.47-1983, SEC.2; P.L.73-1987, SEC.4. Repealed by P.L.83-1989, SEC.18.

As added by P.L.87-1987, SEC.2. Amended by P.L.83-1989, SEC.4; P.L.169-2006, SEC.16. Repealed by P.L.247-2015, SEC.10.

Sec. 2.3. (a) This section applies to an item of real property for which a court order or a determination by a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned under section 1.5 of this chapter. (b) If the executive of the county,…

Sec. 3. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter. (b) When real property is eligible for sale under this chapter, the county auditor shall post a copy of the notice re…

Sec. 3.4. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county auditor or county executive may omit descriptions of tracts or items of real property from a published notice of sale or other transf…

As added by P.L.83-1989, SEC.6. Repealed by P.L.50-1990, SEC.15.

tax sale record Sec. 4. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter. (b) Not less than twenty-one (21) days before the earliest date on which the application for judgment…

As added by P.L.87-1987, SEC.5. Repealed by P.L.169-2006, SEC.83.

As added by Acts 1980, P.L.45, SEC.1. Amended by P.L.60-1986, SEC.4; P.L.73-1987, SEC.6; P.L.88-1987, SEC.3; P.L.89-1987, SEC.3; P.L.60-1988, SEC.9. Repealed by P.L.83-1989, SEC.18.

delinquent taxes Sec. 4.5. (a) The county auditor shall also provide those agencies under IC 36-7-17 or IC 36-7-17.1, in that county, with a list of tracts or items of real property on which one (1) or more installments of taxes is delinquent by June 15 of the year following the …

application for judgment and order for sale as cause of action; defenses Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall report to the county auditor all of the tracts and real property listed in the notice req…

Sec. 4.7. (a) No later than fifteen (15) days before the advertised date of the tax sale, the court shall examine the list of tracts and real property as provided under section 4.6 of this chapter. No later than three (3) days before the advertised date of the tax sale, the court…

sale by electronic means Sec. 5. (a) When a tract or an item of real property is subject to sale under this chapter, it must be sold in compliance with this section. (b) The sale must be held at the times and place stated in the notice of sale. (c) A tract or an item of real prop…

Sec. 5.1. (a) This section applies to the following: (1) A business association that: (A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) has obtained a certif…

As added by P.L.124-1998, SEC.2. Repealed by P.L.1-2002, SEC.172.

for sale Sec. 5.3. (a) This section applies to the following: (1) A person who: (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and (B) is subject to an order issued under IC 36-7-9-5(a)(…

Sec. 5.4. (a) This section applies to the following: (1) A foreign business association that: (A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) has obtained …

As added by P.L.39-1994, SEC.10. Repealed by P.L.169-2006, SEC.83.

As added by P.L.124-1998, SEC.3. Amended by P.L.1-1999, SEC.10. Repealed by P.L.1-2002, SEC.172.

Sec. 5.7. (a) The county treasurer shall require each person who will be bidding at the tax sale to sign a statement in a form substantially similar to the following: "Indiana law prohibits a person who owes delinquent taxes, special assessments, penalties, interest, or costs dir…

Sec. 6. (a) When a tract or an item of real property is offered for sale under this chapter and an amount is not received equal to or in excess of the minimum sale price prescribed in section 5 of this chapter, the county executive acquires a lien in the amount of the minimum sal…

Sec. 6.1. (a) The county executive may do the following: (1) By resolution, identify properties concerning which the county executive desires to offer to the public the certificates of sale acquired by the county executive under section 6 of this chapter. (2) Except as otherwise …

is located Sec. 6.2. (a) This section applies to real property located within the municipal boundaries of a city or town. (b) Before: (1) the transfer of real property under section 6.7 of this chapter; (2) the sale of real property under section 6.8 of this chapter; (3) the tran…

Sec. 6.3. (a) The sale of certificates of sale under section 6.1 of this chapter must be held at the time and place stated in the notice of sale. (b) A certificate of sale may not be sold under section 6.1 of this chapter if the following are paid before the time of sale: (1) All…

surplus fund; county auditor duty on assignment of certificate Sec. 6.4. (a) When a certificate of sale is sold under section 6.1 of this chapter, the purchaser at the sale shall immediately pay the amount of the bid to the county treasurer. The county treasurer shall apply the p…