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Indiana Statutes, Title 6

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Indiana/Statutes

← All Indiana coverage

Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

16 sections·Filtered byTitle 6✕Ch 31✕

Ind. Code § 6-9-31-1 Applicability of chapter
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Sec. 1. This chapter applies to each county having a consolidated city. As added by P.L.256-1997(ss), SEC.6.
Ind. Code § 6-9-31-2 Adoption of ordinances to impose supplemental tax; imposition, payment, and collection of tax
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Sec. 2. (a) After January 1, but before June 1, the city-county council may adopt an ordinance to impose a supplemental tax, known as the capital improvement board revenue replacement supplemental tax, only for the purpose of replacing revenue lost as a result of the withdrawal b…
Ind. Code § 6-9-31-3 Rate of tax
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Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following: (1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8. (2) The admission price paid fo…
Ind. Code § 6-1.1-31-1 Duties of department; rules
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Sec. 1. (a) The department of local government finance shall do the following: (1) Prescribe the property tax forms and returns which taxpayers are to complete and on which the taxpayers' assessments will be based. (2) Prescribe the forms to be used to give taxpayers notice of as…

Ind. Code § 6-1.1-31-10 Rules governing filing, refunds, and tax payments relating to amended personal property returns

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Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the: (1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and (2) refunds, additional assessments, and tax payments related to an amended personal property tax…

Ind. Code § 6-1.1-31-11.5 Rules governing practice of representatives in proceedings

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Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance. (b) …

Ind. Code § 6-1.1-31-12 Rules governing reduction and increase of assessed valuations

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Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must sp…

Ind. Code § 6-1.1-31-14 Amend; forms and returns; depreciable personal property changes

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Sec. 14. The department of local government finance shall develop or amend forms and returns for property taxation of assessable depreciable personal property to reflect the enactment of IC 6-1.1-3-29 and the enactment of IC 6-1.1-8-45. As added by P.L.68-2025, SEC.79.

Ind. Code § 6-1.1-31-2 Authorization to adopt rules; prescribe and amend forms; authorization to enforce use of forms prescribed

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Sec. 2. (a) The department of local government finance may: (1) adopt rules in the manner prescribed in IC 4-22-2; and (2) prescribe forms, including property tax forms, property tax returns, and notice forms. (b) The department of local government finance may, through the Indian…

Ind. Code § 6-1.1-31-3 Information considered in preparation of rules, regulations, property tax forms, and property tax returns

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Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider: (1) data compiled by the federal government; (2) data compiled by this state and its taxing authorities; (3) data compiled and …

Ind. Code § 6-1.1-31-4 Copies of promulgations

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Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property tax form, property tax return, notice form, bulletin, directive, or any other paper, the department shall: (1) send copies of it to the local taxing officials; (2) send …

Ind. Code § 6-1.1-31-5 True tax value; factors considered by assessing officials

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Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are the basis for determining the true tax value of tangible property. (b) Assessing officials shall: (1) comply with the rules, appraisal manuals, bulletins, and directives adopt…

Ind. Code § 6-1.1-31-6 Real property assessment; classification of land and improvements; valuation of improved property; determination of true tax value

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Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local government finance shall provide for: (1) the classification of land on the basis of: (A) acreage; (B) lots; (C) size; (D) location; (E) use; (F) productivity or earning capacity; (G…

Ind. Code § 6-1.1-31-7 Assessment of personal property; classification

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Sec. 7. (a) With respect to the assessment of personal property, the rules of the department of local government finance shall provide for the classification of personal property on the basis of: (1) date of purchase; (2) location; (3) use; (4) depreciation, obsolescence, and con…

Ind. Code § 6-1.1-31-8 Exchange of information with other states or United States

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Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange of information with an officer or agency of another state or the United States. The department of local government finance may, pursuant to those rules and regulations, fu…

Ind. Code § 6-1.1-31-9 Reassessment; adoption of rules

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Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a coun…