Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-39-1 "Animal care facility"
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Sec. 1. As used in this chapter, "animal care facility" includes an animal control center, an animal shelter, a humane society, or another animal impounding facility that has as its purpose the humane treatment of animals. As added by P.L.162-2006, SEC.36.
Ind. Code § 6-9-39-2 "Taxable dog"
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Sec. 2. As used in this chapter, "taxable dog" means a dog at least six (6) months of age. As added by P.L.162-2006, SEC.36.
Ind. Code § 6-9-39-3 Imposition of tax; adoption of ordinance by county fiscal body;
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tax rate Sec. 3. (a) The fiscal body of a county may adopt an ordinance to impose a tax on a person who harbors or keeps a taxable dog in or near the person's premises in the county, regardless of who owns the taxable dog. A person who harbors or keeps a taxable dog in the county…
Ind. Code § 6-9-39-4 Repeal of tax; procedure
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Sec. 4. If an ordinance adopted under section 3 of this chapter is in effect in a county, the fiscal body of the county may rescind the ordinance imposing the county option dog tax. As added by P.L.162-2006, SEC.36.
Ind. Code § 6-9-39-5 Collection; designation of collection method by ordinance
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Sec. 5. (a) The fiscal body of a county may collect a county option dog tax imposed under section 3 of this chapter by any combination of the following methods: (1) By designating one (1) or more persons in the county to collect the tax. (2) By requiring a person who harbors or k…
Ind. Code § 6-9-39-6 County option dog tax fund; canine research and education
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account Sec. 6. (a) If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund. (b) At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establi…
Ind. Code § 6-9-39-7 Deposit of tax collections in fund; use of tax revenues
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Sec. 7. (a) A county treasurer that receives county option dog tax revenue under section 5 of this chapter shall deposit the money in the county option dog tax fund according to the following allocation: (1) Twenty percent (20%) for the canine research and education account estab…
Ind. Code § 6-9-39-9 Limitation of powers of counties and municipalities; dog
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licensing fees; legalizing of ordinance Sec. 9. (a) Except as provided in subsection (b), after July 1, 2006, a county or a municipality (as defined in IC 36-1-2-11) of the county may not adopt an ordinance implementing a licensing system for dogs unless the county option dog tax…
Ind. Code § 6-1.1-39-0.3 Legalization of certain loans, loan agreements, and similar
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arrangements Sec. 0.3. (a) The definitions set forth in IC 4-4-8 (before its repeal) and this chapter apply to this section. (b) Notwithstanding any other law, all loans, loan agreements, or similar arrangements between the department and a qualified entity are legalized and decl…
Ind. Code § 6-1.1-39-0.5 Allocation area limitation
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Sec. 0.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by: (1) an ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter; (2) a resolution adopted under IC 8-22-3.5-5 and con…
Ind. Code § 6-1.1-39-1 Application of chapter
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Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units). (b) Notwithstanding any other law: (1) for economic development districts established after January 1, 1992, this chapter does not apply to fire protection districts establ…
Ind. Code § 6-1.1-39-1.1 "Additional area"
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Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this chapter. As added by P.L.63-1991, SEC.1 and P.L.42-1992, SEC.6. Amended by P.L.1-1993, SEC.36.
Ind. Code § 6-1.1-39-1.2 "Local public improvement"
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Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements. As added by P.L.19-1988, SEC.5.
Ind. Code § 6-1.1-39-1.5 "Industrial development program"
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Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC 5-28-9-3. As added by P.L.24-1987, SEC.11. Amended by P.L.4-2005, SEC.43.
Ind. Code § 6-1.1-39-1.6 "Qualified industrial development project"
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Sec. 1.6. As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2) that has a cost of the project (as defined in IC 5-1.2-2) greater than one hundred million dollars ($100,000,000). As added by P.L.24-198…
Ind. Code § 6-1.1-39-10 Authorization to enter into an agreement with a taxpayer for
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waiver of review of an assessment of property taxes in an allocation area during the term of bonds or lease obligations payable from allocated property taxes Sec. 10. The executive of a unit may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to…
Ind. Code § 6-1.1-39-2 Designation of unit area as district; adoption of declaratory
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ordinance Sec. 2. (a) If the fiscal body of a unit finds that: (1) in order to promote opportunities for the gainful employment of its citizens, the attraction of a new business enterprise to the unit, the retention or expansion of a business enterprise existing within the bounda…
Ind. Code § 6-1.1-39-2.5 Review of proposed project; preliminary certification
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Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the fiscal body shall file with the Indiana economic development corporation: (1) a copy of the ordinance; (2) a description of the proposed industrial development program a…
Ind. Code § 6-1.1-39-3 Notice of adoption of ordinance; hearing; requisites; final
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action; appeal Sec. 3. (a) The fiscal body shall publish notice of the adoption and substance of the ordinance in accordance with IC 5-3-1 after: (1) the adoption of the ordinance under section 2 of this chapter; and (2) the fiscal body receives preliminary certification from the…
Ind. Code § 6-1.1-39-4 Appellate procedure; grounds; burden of proof
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Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter and is aggrieved by the final action taken, may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court of the county…
Ind. Code § 6-1.1-39-5 Allocation and distribution of property taxes; assessed value of
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taxable property; rules; forms Note: This version of section amended by P.L.257-2019, SEC.68. See also preceding version of this section amended by P.L.214-2019, SEC.22. Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter and confirmed under section 3 of t…
Ind. Code § 6-1.1-39-6 Enlargement of districts
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Sec. 6. An economic development district may be enlarged by the fiscal body by following the same procedure for the creation of an economic development district specified in this chapter. As added by P.L.19-1985, SEC.5. Amended by P.L.42-1992, SEC.7; P.L.192-2002(ss), SEC.46; P.L…
Ind. Code § 6-1.1-39-7 Allocation areas; declaration as part of district prohibited
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Sec. 7. No area shall be declared part of an economic development district if it has already been declared an allocation area under IC 36-7-14 or IC 36-7-15.1. As added by P.L.19-1985, SEC.5.
Ind. Code § 6-1.1-39-8 Expiration of district designation
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Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in an economic development district within two (2) years from the date of the ordinance confirming the establishment of that district,…
Ind. Code § 6-1.1-39-9 Industrial development program obligations; ordinance;
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proceeds of obligation Sec. 9. (a) The fiscal body of a unit may by ordinance authorize the issuance of obligations to the department of commerce under IC 4-4-8 (before its repeal) or to the Indiana economic development corporation under IC 5-28-9 payable solely from taxes alloca…