Title 6, TAXATION

Sec. 5. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreemen…

Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules ne…

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audi…

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a…

Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty imposed on the officer under: (1) IC 6-1.1-10-1(b); (2) IC 6-1.1-17-1; (3) IC 6-1.1-17-3(a); (4) IC 6-1.1-17-5(d); (5) IC 6-1.1-18-1; (6) IC 6-1.1-18-5; (7) IC 6-1.1-18-6; (8) IC 6-…

Sec. 10. (a) If property taxes due and payable are not completely paid on or before the due date, a penalty shall be added to the unpaid portion in the year of the initial delinquency. The penalty is equal to an amount determined as follows: (1) If: (A) subject to subsection (g),…

Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units. [Pre-1975 Property Tax Recodification Citation: 6-1-32-8.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed under this chapter. [Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-32-1.] Formerly: Acts 1975, P.L.47…

Sec. 15. (a) The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county. (…

Sec. 16. (a) The fiscal body of a county may, before November 1, 2023, adopt an ordinance to have this section apply throughout the county. If the fiscal body of a county adopts an ordinance under this subsection, the ordinance applies after October 31, 2023, and before November …

Sec. 2. An assessing official or a representative of the department of local government finance who: (1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property; (2) knowingly fails to perform …

Sec. 3. A person commits a Level 6 felony if: (1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and (2) the retu…

Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 (before its expiration) or IC 6-1.1-12-14 when the person is not entitled to the deduction, commits a Class B misdemeanor. [Pre-1975 Property Tax Recod…

Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 commits a Class B misdemeanor. [Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.609.…

Sec. 6. A person who recklessly, knowingly, or intentionally: (1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article; (2) refuses to give evidence when directed to do so by an individual or board authorized under the gen…

Sec. 7. (a) If a person fails to file a required personal property return on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the t…

Sec. 8. A township assessor, or the county assessor if there is no township assessor for the township, shall inform the county auditor of any vending machine which does not, as required under IC 6-1.1-3-8, have an identification device on its face. The county auditor shall then a…

Sec. 9. (a) This section applies when: (1) an assessment is made or increased after the date or dates on which the taxes for the year for which the assessment is made were originally due; (2) the assessment upon which a taxpayer has been paying taxes under IC 6-1.1-15-10(a)(1) or…