Title 6, TAXATION

Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At …

Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the county treasurer upon warrants issued by the state comptroller. As added by P.L.19-1994, SEC.13. Amended by P.L.9-2024, SEC.243.

Sec. 7. (a) If a tax is imposed under this chapter, the county legislative body shall establish a county admissions tax fund. (b) The county treasurer shall deposit money received under section 6 of this chapter in the county admissions tax fund. (c) Money earned from the investm…

Sec. 0.1. The legislative bodies of two (2) or more counties may adopt substantially similar ordinances to establish a multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals must consist of the entire geographic area…

Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members: (1) Three (3) members, not more than two (2) of whom may be from the same political party. (2) Five…

Sec. 0.3. The members of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall receive compensation as determined jointly by the fiscal bodies of each participating county. As added by P.L.207-2016, SEC.6.

Sec. 0.4. (a) The fiscal bodies of the counties that establish a multiple county property tax assessment board of appeals under section 0.1 of this chapter shall adopt substantially similar ordinances to appoint the members of the multiple county property tax assessment board of …

Sec. 0.5. (a) The county assessor for the county that has the greatest population of the counties participating in a multiple county property tax assessment board of appeals shall provide the administrative support to the multiple county property tax assessment board of appeals. …

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of th…

Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter. As added by P.L.207-2016, SEC.11.

Sec. 1. (a) This section applies only to a county that is not participating in a multiple county property tax assessment board of appeals. (b) Each county shall have a county property tax assessment board of appeals. Each member of the county property tax assessment board of appe…

Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment board of appeals may employ and fix the compensation of as many field representatives and hearing examiners as are necessary to promptly and efficiently perform …

Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hearings o…

Sec. 12. (a) This section applies beginning January 1, 2016. (b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the pr…

Sec. 2. (a) Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and subscribe to the following oath: STATE OF INDIANA ) ) SS: COUNTY OF _______________ ) I, _________________, do solemnly swear that I will su…

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter. (b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual ser…

Sec. 4. (a) A county property tax assessment board of appeals established under section 1 of this chapter shall meet either in the room of the board of commissioners in the county courthouse or in some other room provided by the county board of commissioners. (b) A multiple count…

Sec. 6. This section applies to a county property tax assessment board of appeals established under section 1 of this chapter. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property tax assessment board. The county asse…

Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete. (b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of appeals that is called by the department…

Sec. 9. (a) A county property tax assessment board of appeals may: (1) subpoena witnesses; (2) examine witnesses, under oath, on the assessment or valuation of property; (3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and (4) orde…