Title 6, TITLE 6. TAXATION

Sec. 1. (a) This chapter applies to a county having a population of more than forty-eight thousand (48,000) and less than fifty thousand (50,000). (b) The county described in subsection (a) is unique because: (1) governmental entities and nonprofit organizations in the county hav…

Sec. 1.5. As used in this chapter, "committee" refers to the county food and beverage tax advisory committee established by section 15 of this chapter. As added by P.L.194-2016, SEC.1. IC 6-9-25-2 Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. A…

As added by P.L.380-1987(ss), SEC.7. Repealed by P.L.50-1994, SEC.11.

abolition Sec. 10.5. (a) The county food and beverage tax council is established in the county. The membership of the county food and beverage tax council consists of the fiscal body of the county and the fiscal body of each municipality that lies either partly or entirely within…

voting Sec. 10.7. (a) Any member of the county food and beverage tax council may present an ordinance to rescind the food and beverage tax. To do so, the member must adopt a resolution to propose the ordinance to the county food and beverage tax council and distribute a copy of t…

Sec. 11. (a) The county may issue its bonds to: (1) pay any costs associated with a basketball hall of fame, as set forth in section 9(b)(1) of this chapter; (2) reimburse the county or any nonprofit corporation for any money advanced to pay those costs; or (3) refund bonds issue…

Sec. 11.5. (a) The county may: (1) use money in the fund established under section 8 of this chapter to pay all or part of the costs associated with the facilities described in section 9.5 of this chapter; (2) issue bonds, enter into leases, or incur other obligations to pay any …

covenant Sec. 12. With respect to: (1) 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 11 or 11.5 of this chapter; and (2) bonds issued by a lessor that …

purpose Sec. 13. The financing of tourism and economic development projects in the county serves a public purpose and is of benefit to the general welfare of the county by encouraging investment, job creation and retention, and economic growth and diversity. As added by P.L.50-19…

of food and beverage tax to finance Sec. 14. Notwithstanding any other law, funds accumulated from the collection of the food and beverage tax imposed under section 3 of this chapter after redemption of the bonds issued under this chapter and accrued before July 1, 1994, may be s…

Sec. 15. (a) The county food and beverage tax advisory committee is established to make recommendations to the county fiscal body concerning the use of money in the fund established under section 8 of this chapter. The committee consists of the following nine (9) members: (1) Thr…

Sec. 16. (a) Subject to section 3(d) of this chapter, 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 chapte…

copy to commissioner of department of state revenue; effective date; prohibited imposition of tax 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 t…

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…

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…

Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. As added by P.L.380-1987(ss), SEC.7.

depository; investment income Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish a food and beverage tax receipts fund. (b) The county treasurer shall deposit in this fund all amounts received under this chapter. (c) Any money ea…

1994 Sec. 9. (a) This section applies to revenues from the county food and beverage tax received by the county before July 1, 1994. (b) Money in the fund established under section 8 of this chapter shall be used by the county in the following order: (1) To pay debt service on bon…

Sec. 9.5. (a) This section applies to revenues from the county food and beverage tax received by the county after June 30, 1994. (b) Money in the fund established under section 8 of this chapter may be used by the county for the financing, construction, renovation, improvement, e…

property Sec. 0.5. This chapter does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under IC 6-1.1-24-1.5 unless the bid on the real property by the highest bidder is not at least the minimum bid and the county auditor executes a…

period Sec. 1. (a) Any person may redeem the tract or real property: (1) sold; or (2) for which the certificate of sale is sold under IC 6-1.1-24; under IC 6-1.1-24 at any time before the expiration of the period of redemption specified in section 4 of this chapter by paying to t…

Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund: (1…

[Pre-1975 Property Tax Recodification Citation: 6-1-57-11.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.23. Repealed by P.L.251-2015, SEC.28.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-12.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.24. Repealed by P.L.251-2015, SEC.29.

Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered the judgment and order for sale to quiet the title to the property. The plaintiff shall make the following persons defendants to the action: (1) persons who have or cla…

[Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.26. Repealed by P.L.251-2015, SEC.30.

Sec. 16. A person may, upon appeal, defeat the title conveyed by a tax deed executed under this chapter only if: (1) the tract or real property described in the deed was not subject to the taxes for which it was sold; (2) the delinquent taxes or special assessments for which the …

[Pre-1975 Property Tax Recodification Citation: 6-1-57-15.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18. Repealed by P.L.83-1989, SEC.18.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-16.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.139-2001, SEC.29.

Sec. 19. This chapter does not repeal IC 14-17-2. [Pre-1975 Property Tax Recodification Citation: 6-1-57-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.7-1993, SEC.10; P.L.1-1995, SEC.47.

Sec. 2. (a) The total amount of money required for the redemption of real property equals the following amount, as applicable: (1) If a tract or item of real property is redeemed under section 4(c) of this chapter, the amount prescribed in subsection (g). (2) If subdivision (1) d…

Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in the county under IC 6-1.1-24 to establish a schedule of reasonable and customary attorney's fees and costs that apply to a: (1) purchaser; (2) purchaser's assignee; or (3) purchaser of th…

Sec. 20. A county auditor who executes a tax deed under this chapter shall provide a copy of the tax deed to the grantee. The county auditor may collect from the grantee the appropriate recording fee set forth in IC 36-2-7-10 on behalf of the county recorder and submit the tax de…

Sec. 3. (a) Except as provided in subsection (b), when real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser or purchaser's assignee in an amount equal to the amount received by the county tr…

As added by P.L.124-1998, SEC.7. Amended by P.L.1-1999, SEC.12. Repealed by P.L.1-2002, SEC.172.

requirements; reversion of certificate of sale to county Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold only if: (1) the redemption period specified in section 4(a)(1) of this cha…

refunds; effects of tax deed; appeal Sec. 4.6. (a) After the expiration of the redemption period specified in section 4 of this chapter but not later than three (3) months after the expiration of the period of redemption: (1) the purchaser, the purchaser's assignee, the county ex…

Sec. 4.8. Not later than ninety (90) days after the conclusion of a tax sale, the county auditor shall provide a notice to each person with a substantial property interest of record in a property that was not offered for sale in the tax sale under IC 6-1.1-24-4.7(j). The notice m…

Sec. 4.9. (a) This section applies only to: (1) a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a b…

Sec. 5. (a) A tax deed issued under this chapter shall be issued substantially in the following form: Whereas AB did, on the ____ day of __________, 20___, produce to the auditor of the county of __________, in the state of Indiana, a certificate of sale dated the ____ day of ___…

Sec. 5.1. (a) An owner of a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid may transfer the re…

Formerly: Acts 1975, P.L.195, SEC.7. As amended by Acts 1981, P.L.11, SEC.27; P.L.124-1998, SEC.8; P.L.1-2002, SEC.27; P.L.1-2003, SEC.29; P.L.118-2013, SEC.9. Repealed by P.L.251-2015, SEC.24.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.16. Repealed by P.L.83-1989, SEC.18.

Sec. 7. (a) If the: (1) purchaser; (2) purchaser's successors or assigns; or (3) purchaser of the certificate of sale under IC 6-1.1-24; fails to file the petition within the period provided in section 4.6 of this chapter, that person's lien against the real property terminates a…

properties for metropolitan development commission; acquisition; payment Sec. 7.5. (a) This section applies to a county having a consolidated city. (b) The county auditor shall provide the metropolitan development commission with a list of real property: (1) included on the list …

Sec. 8. (a) Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain: (1) a description of each parcel of real property: (A) that is sold under IC 6-1.1-24; (B) on which a county acquires a lien under IC …

report; actions by county executive Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this chapter, the county executive may dispose of the real property under IC 36-1-11 or subsection (e). The proceeds of any sale under IC 36-1-11 shall be applied a…

As added by P.L.124-1998, SEC.10. Amended by P.L.1-1999, SEC.14; P.L.73-2001, SEC.2. Repealed by P.L.1-2002, SEC.172.