Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-28-1 Application of chapter
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Sec. 1. This chapter applies only to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000). As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74; P.L.104-2022, SE…
Ind. Code § 6-9-28-2 Ordinance imposing tax
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Sec. 2. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending an amusement park. (b) If a fiscal body adopts an ordinance under subsection (a), it …
Ind. Code § 6-9-28-3 Amount of tax
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Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) of this chapter. As added by P.L.19-1994, SEC.13.
Ind. Code § 6-9-28-4 Liability; collection
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Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect t…
Ind. Code § 6-9-28-5 Remittance; return
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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 …
Ind. Code § 6-9-28-6 Payment to county by warrant
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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 auditor of state. As added by P.L.19-1994, SEC.13.
Ind. Code § 6-9-28-7 County admissions tax fund; establishment; deposit and use of
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money 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 i…
Ind. Code § 6-1.1-28-0.1 Multiple county property tax assessment board of appeals;
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establish; substantially similar ordinances 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 appeal…
Ind. Code § 6-1.1-28-0.2 Multiple county property tax assessment board of appeals;
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members; qualifications 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 p…
Ind. Code § 6-1.1-28-0.3 Multiple county property tax assessment board of appeals;
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compensation of members 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, …
Ind. Code § 6-1.1-28-0.4 Multiple county property tax assessment board of appeals;
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appointment of members; term of appointments 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 mult…
Ind. Code § 6-1.1-28-0.5 Multiple county property tax assessment board of appeals;
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administrative support; county assessor 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 pr…
Ind. Code § 6-1.1-28-0.6 Multiple county property tax assessment board of appeals;
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authorities and duties 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…
Ind. Code § 6-1.1-28-0.7 Multiple county property tax assessment board of appeals;
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notice of annual session 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 this chapter shall give notice of the time, date, place, and purpose of each annual session of th…
Ind. Code § 6-1.1-28-0.8 Multiple county property tax assessment board of appeals;
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rights and powers 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.
Ind. Code § 6-1.1-28-1 County property tax assessment board of appeals
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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 composed of individuals who are at least eighteen (18) years of …
Ind. Code § 6-1.1-28-10 Field representatives and hearing examiners; compensation
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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 …
Ind. Code § 6-1.1-28-11 Field representatives and hearing examiners; powers and
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duties 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 hea…
Ind. Code § 6-1.1-28-12 Annual report of appeals filed; requirements
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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…
Ind. Code § 6-1.1-28-2 Oath of members
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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…
Ind. Code § 6-1.1-28-3 County property tax assessment board of appeals;
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compensation of members 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 fo…
Ind. Code § 6-1.1-28-4 Meetings; location
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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…
Ind. Code § 6-1.1-28-5 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.26. Repealed by P.L.33-1994, SEC.4.
Ind. Code § 6-1.1-28-6 County property tax assessment board of appeals; notice of
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annual session 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. …
Ind. Code § 6-1.1-28-7 Repealed
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[1975 Property Tax Recodification Citations: 6-1-37-5; 6-1-37-4 part; 6-1-37-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.1, SEC.8; P.L.69-1983, SEC.7; P.L.12-1992, SEC.26. Repealed by P.L.41-1993, SEC.54.
Ind. Code § 6-1.1-28-8 Duration of session; expenses and per diem; sessions called by
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department of local government finance 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 a…
Ind. Code § 6-1.1-28-9 Powers
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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…