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Indiana Statutes, Title 6

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Indiana/Statutes

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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

27 sections·Filtered byTitle 6✕Ch 39✕

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; tax rate
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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 is liabl…
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 account

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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 establish a can…

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 § 6-9-39-8 Distribution of tax revenues to the state; appropriation to Purdue University School of Veterinary Science and Medicine

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Sec. 8. (a) A special canine research and education account within the state general fund shall be established. Any payments issued to the state under section 7(b) of this chapter shall be deposited in the canine research and education account in the state general fund. (b) Any i…

Ind. Code § 6-9-39-9 Limitation of powers of counties and municipalities; dog licensing fees; legalizing of ordinance

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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 under this chapter is in effect in the …

Ind. Code § 6-1.1-39-0.3 Legalization of certain loans, loan agreements, and similar arrangements

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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 declared valid if…

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 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

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Sec. 10. The executive of a unit may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to pay property taxes on, tangible property that is or will be located in an allocation area established under this chapter in which the taxpayer waives review …

Ind. Code § 6-1.1-39-2 Designation of unit area as district; adoption of declaratory ordinance

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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 boundaries of th…

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 action; appeal

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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 Indiana econom…

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 taxable property; rules; forms

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Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter must include a provision with respect to the allocation and distribution of property taxes for the purposes and in the manner provided in this section. The al…

Ind. Code § 6-1.1-39-5.7 Limitation on renewal or extension of existing allocation area; required conditions

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Sec. 5.7. Notwithstanding any other law, if the Indiana economic development corporation subsequently designates territory that is located in an existing allocation area under this chapter as an innovation development district under IC 36-7-32.5, the allocation area may not be re…

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; proceeds of obligation

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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 allocated under section 5 of …