Title 6, TITLE 6. TAXATION

Formerly: Acts 1947, c.10, s.7. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.10, s.8. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.10, s.9. Repealed by Acts 1980, P.L.61, SEC.15.

appointment; terms Sec. 1. (a) This chapter applies to the following counties: (1) Clark County. (2) Floyd County. (b) In these counties, there is created a special funds board of managers. As used in this chapter, the term "board of managers" means a special funds board of manag…

regulations; quorum Sec. 2. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer,…

Sec. 2.5. Except as otherwise specifically provided by law, the board of managers is subject to IC 5-14-1.5 and IC 5-14-3. As added by P.L.172-2011, SEC.97.

Sec. 3. All funds coming into possession of the board of managers shall be deposited, held, secured or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the …

Sec. 3.5. (a) Before January 1 of each year, the board of managers shall annually publish a financial report summarizing the income and expenses of the board of managers for the previous twelve (12) months. (b) The report required by subsection (a) must be published two (2) times…

Sec. 4. (a) In counties to which this chapter applies, there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms or lodgings or accommodations in any commercial hotel, motel…

Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county treasurer as provided in section 4 of this chapter shall be deposited in the convention and exhibition center fund, which fund shall be expended by the board of managers to develop and promote a pro…

payment of bonds; covenant of general assembly with purchasers of bonds Sec. 6. (a) The board of managers may enter into an agreement under which any amounts previously deposited in, or to be deposited in, the capital development tourism fund are pledged to payment of bonds descr…

Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2: (1) issue a demand notice to the person; and (2) issue a tax warrant to the a…

Sec. 8. Any entity that receives funds under this chapter shall make a financial or other report upon request of the board of managers. As added by P.L.172-2011, SEC.99.

filing Sec. 1. (a) Except as provided in subsection (c), personal property which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on the assessment date of the year for which the assessment is made. (b) Except as provided…

Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an…

Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation. [Pre-197…

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986,SEC.4; P.L.90-2002, SEC.27. Repealed by P.L.146-2008, SEC.800.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.5. Repealed by P.L.146-2008, SEC.800.

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may: (1) examine and verify; or (2) allow a contractor under IC 6-1.1-36-12 to examine and verify; the accuracy of a personal property return filed with the township or count…

election to file Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or if a person owning, holding, possessing, or controlling any personal property fails to file a personal property return with the township or county assessor as required by th…

Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted pro…

Sec. 17. (a) On or before June 1 of each year, each township assessor (if any) of a county shall deliver to the county assessor a list which states by taxing district the total of the personal property assessments as shown on the personal property returns filed with the township …

Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in t…

tax assessment board of appeals Sec. 19. (a) While a county property tax assessment board of appeals is in session, each township assessor of the county (if any) shall make the following information available to the county assessor and the board: (1) Personal property returns. (2…

Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment. [Pre-1975 Property Tax Recodification Citation: 6-1-24-6.] Fo…

Sec. 2.5. (a) This section applies to a like kind exchange of depreciable personal property for which: (1) the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017; (2) the exchange is no…

Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpay…

Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment returns, lists, and any other documents and information related to the determination of personal property assessments shall be preserved as public records and open to public inspection. The township assessor, or the…

certain rules; voided rules Sec. 22. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule. (b) Tangible personal …

acquisition Sec. 22.5. (a) Except as provided in subsection (b), when a taxpayer acquires depreciable tangible personal property, the year of acquisition for the depreciable tangible personal property is the fiscal year determined as follows: (1) The applicable fiscal year beginn…

special integrated steel mill or oil refinery; petrochemical equipment Sec. 23. (a) In enacting this section, the general assembly finds the following: (1) The economy of northern Indiana has historically been heavily dependent upon: (A) the domestic steel industry, particularly …

Sec. 23.5. (a) For purposes of this section: (1) "adjusted cost" has the meaning set forth in section 23(b)(1) of this chapter; (2) "depreciable personal property" has the meaning set forth in section 23(b)(2) of this chapter; (3) "mini-mill" means a person, including a subsidiar…

entrepreneur and enterprise district Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. (b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property …

Sec. 27. (a) The department shall adopt rules under IC 4-22-2 to set a fee for the submission of a personal property return using the personal property online submission portal described in section 26 of this chapter. (b) A person filing a personal property return using the perso…

Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter. The fund shall be administered by the department of local government finance. (b) Money in the fund may be used by the dep…

Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons…

Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if: (1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or (2)…

Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor (if any) and the county assessor the proper assessment books and necessary blanks for the listing and assessment of personal property. [Pre-1975 Property Tax Recodification…

Sec. 6. Not later than thirty (30) days before the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall provide notification to each person whose personal property is subject to assessment for…

churches and religious societies Sec. 7. (a) Except as provided in subsections (b), (c), and (f), a taxpayer shall, on or before the filing date of each year, file a personal property return with: (1) the assessor of each township in which the taxpayer's personal property is subj…

acquisition cost less than $80,000; information required on return Sec. 7.2. (a) This section applies to assessment dates occurring after December 31, 2015. (b) As used in this section, "affiliate" means an entity that effectively controls or is controlled by a taxpayer or is ass…

As added by P.L.242-2015, SEC.2. Amended by P.L.199-2016, SEC.2. Repealed by P.L.273-2019, SEC.3.

Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the department of local government finance, not more than six (6) months, if the filing date for the original personal property tax return is before May 15, 2011, or…

Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identification device which accurately reveals the owner's name and address, and the owner shall include the machine in the owner's annual personal property return. (b) For purposes of this secti…

Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, and location of personal property: (1) that the taxpayer ow…

Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section. (b) Each member and each employee of the Indiana board shall receive: (1) an annual salary to be fixed in the manner…

Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board. As added by P.L.198-2001, SEC.95.

Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges. (b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge,…

Sec. 4. (a) As used in this section, "county board" means a county property tax assessment board of appeals. (b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which…

section 1 of this chapter Sec. 0.3. It is the intent of the general assembly that the amendments made to section 1 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As add…