Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-4-9 Bonds or debts; adverse legislation; covenant
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Sec. 9. With respect to bonds or debt for which a pledge of tax revenues has been made under section 3 of this chapter, the general assembly covenants with the commission, the county, the purchasers of those bonds, and the lenders to a not-for-profit corporation under this chapte…
Ind. Code § 6-1.1-4-1 Place of assessment; person liable
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Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4. [Pre-1975 Property Tax Recodification Citation: 6-1-25-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC…
Ind. Code § 6-1.1-4-10 Notice of reassessments; publication
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Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing by publication one (1) time in each of two (2) newspapers of general circulation which: (1) represent different political parties; and (2) are published in the county …
Ind. Code § 6-1.1-4-11 Destroyed property; order of reassessment by county assessor
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Sec. 11. (a) If a substantial amount of real and personal property in a township has been physically destroyed, in whole or in part, as a result of a disaster, the county assessor shall: (1) cause a survey to be made of the area or areas in which the property has been destroyed; …
Ind. Code § 6-1.1-4-11.5 Reassessment of parcels affected by flooding; petition;
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applicable dates; refund; publication of notice Sec. 11.5. (a) This section applies to one (1) or more parcels of real property in a county that: (1) are permanently flooded or to which access over land is permanently prevented by flooding; and (2) are not being used for agricult…
Ind. Code § 6-1.1-4-12 Circumstances under which undeveloped land may be
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reassessed Sec. 12. (a) As used in this section, "land developer" means a person that holds land for sale in the ordinary course of the person's trade or business. The term includes a financial institution (as defined in IC 28-1-1-3(1)) if the financial institution's land in inve…
Ind. Code § 6-1.1-4-12.4 "Oil or gas interest"; assessment
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Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes but is not limited to: (1) royalties; (2) overriding royalties; (3) mineral rights; or (4) working interest; in any oil or gas located on or beneath the surface of land which lies within this sta…
Ind. Code § 6-1.1-4-12.5 Repealed
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Formerly: Acts 1975, P.L.48, SEC.3. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-4-12.6 Assessed value of oil or gas interests; schedule; penalty
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Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion. (b) The total assessed valu…
Ind. Code § 6-1.1-4-13 Agricultural land; assessment; soil productivity factors
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Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use. (b) For purposes of this section, and in addition to any other land considered devoted to agricultural use, any: (1) land enrolled in: (A) a…
Ind. Code § 6-1.1-4-13.2 Calculation of statewide agricultural land base rate value per
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acre for the 2015 assessment date Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide …
Ind. Code § 6-1.1-4-13.5 Repealed
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As added by Acts 1981, P.L.64, SEC.1. Amended by P.L.12-1992, SEC.16. Repealed by P.L.84-1995, SEC.6.
Ind. Code § 6-1.1-4-13.6 Determination and review of land values
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Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of …
Ind. Code § 6-1.1-4-13.8 Repealed
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As added by P.L.198-2001, SEC.11. Amended by P.L.228-2005, SEC.6. Repealed by P.L.146-2008, SEC.802.
Ind. Code § 6-1.1-4-14 Adjacent property holders; assessment or exemption of various
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rights-of-way Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it: (1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway; (2) is within the line of a levee constructed and mainta…
Ind. Code § 6-1.1-4-14.1 Division and transfer of small parcels owned by county or
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municipality to adjacent property owners; assessment Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies. (b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the …
Ind. Code § 6-1.1-4-15 Appraisal; examination of buildings
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Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it apprai…
Ind. Code § 6-1.1-4-16 Assessors' assistants; appropriation
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Sec. 16. (a) For purposes of making a reassessment of real property under section 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ: (1) deputies; (2) employees; and (3) technical advisors wh…
Ind. Code § 6-1.1-4-17 Employment of professional appraisers as technical advisors
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Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under thi…
Ind. Code § 6-1.1-4-18 Repealed
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[Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.1; P.L.6-1997, SEC.17. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-4-18.5 Professional appraisal; contract for services; bids required
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Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract tha…
Ind. Code § 6-1.1-4-19 Repealed
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[Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.7; P.L.62-1983, SEC.3. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-4-19.5 Professional appraising services; standard contract or contract
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provisions Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services. (b) The standard contract or contract provisions must contain: (1) a fixed date by …
Ind. Code § 6-1.1-4-2 Assessment of property held by fiduciary
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Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver. [Pre-1975 Property Tax Recodification Citation: 6-1-25-2.] Formerly: Acts 1975, P.L.47, SEC.1.…
Ind. Code § 6-1.1-4-20 Professional appraisal; contract deadline
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Sec. 20. The department of local government finance may establish a period, with respect to each reassessment under section 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser. [Pre-1975 Property Tax Re…
Ind. Code § 6-1.1-4-21 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.2; P.L.146-2008, SEC.75; P.L.112-2012, SEC.14. Repealed by P.L.245-2015, SEC.5.
Ind. Code § 6-1.1-4-21.4 Appraisal completion date and reporting requirements under
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county reassessment plan Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows: (1) The appraisal of one-third (1/3) of the parcels shall be c…
Ind. Code § 6-1.1-4-21.5 Repealed
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As added by Acts 1981, P.L.64, SEC.2. Amended by P.L.76-1987, SEC.1; P.L.12-1992, SEC.17. Repealed by P.L.84-1995, SEC.6.
Ind. Code § 6-1.1-4-22 Amounts of assessment or reassessment; notice
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Sec. 22. (a) If any assessing official assesses or reassesses any real property under this article (including an annual adjustment under section 4.5 of this chapter), the official shall give notice to the taxpayer and the county assessor, by mail or by using electronic mail that …
Ind. Code § 6-1.1-4-23 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(3).] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1977, P.L.64, SEC.4.
Ind. Code § 6-1.1-4-24 Notice to county auditor of assessed value
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Sec. 24. Immediately following an assessment or reassessment of real property, the county property tax assessment board of appeals shall notify the county auditor of the assessed value of the land and improvements so assessed. The county property tax assessment board of appeals s…
Ind. Code § 6-1.1-4-25 Record keeping; electronic data files
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Sec. 25. (a) Each township assessor and each county assessor shall keep the assessor's reassessment data and records current by securing the necessary field data and by making changes in the assessed value of real property as changes occur in the use of the real property. The tow…
Ind. Code § 6-1.1-4-26 Adoption or promulgation of documents by the department of
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local government finance Sec. 26. The department of local government finance may adopt or promulgate regulations, appraisal manuals, rules, bulletins, directives, and forms for the assessment and reassessment of real property. [Pre-1975 Property Tax Recodification Citation: 6-1-2…
Ind. Code § 6-1.1-4-27 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.36, SEC.2; Acts 1981, P.L.65, SEC.1; P.L.62-1983, SEC.4; P.L.332-1989(ss), SEC.4; P.L.6-1997, SEC.22. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-4-27.5 Property reassessment fund; tax levies; petition to increase
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levy; appeal Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county treasurer shall deposit all collections resulting from the property taxes that the county levies for the county's property reassessment fund. (b) With respect to a reas…
Ind. Code § 6-1.1-4-28 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.65, SEC.2; P.L.63-1983, SEC.2; P.L.24-1986, SEC.8; P.L.19-1987, SEC.17; P.L.48-1990, SEC.1; P.L.30-1994, SEC.1; P.L.6-1997, SEC.23; P.L.2-1998, SEC.…
Ind. Code § 6-1.1-4-28.5 Property reassessment funds; use of money; soil maps
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Sec. 28.5. (a) Money assigned to a property reassessment fund under section 27.5 of this chapter may be used only to pay the costs of: (1) the reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, includin…
Ind. Code § 6-1.1-4-29 Expenses of reassessment
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Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated. These expenses, except for the expenses of reassessments …
Ind. Code § 6-1.1-4-3 Heirs or devisees; assessment
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Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator may be assessed to the decedent's heirs or devisees without designating the heirs or devisees by name. The real property may be assessed in this manner unti…
Ind. Code § 6-1.1-4-30 Interim assessments or reassessments; rules and regulations
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Sec. 30. In making any assessment or reassessment of real property between reassessments of that real property under a county's reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that r…
Ind. Code § 6-1.1-4-31 Department of local government finance check of local
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assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council Sec. 31. (a) The department of local government finance shall periodically check the conduct of: (1) a reassessment of a group of parcel…
Ind. Code § 6-1.1-4-31.5 State conducted assessment or reassessment; notice; state
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contract with appraising firm; state review of contract; land values; contract payment; severability Sec. 31.5. (a) As used in this section, "department" refers to the department of local government finance. (b) If the department makes a determination and informs local officials …
Ind. Code § 6-1.1-4-31.6 Informal hearings by professional appraiser contractor;
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informal hearing required to preserve right to appeal assessment; notice; rules; contract payment Sec. 31.6. (a) Subject to the other requirements of this section, the department of local government finance may: (1) negotiate an addendum to a contract referred to in section 31.5(…
Ind. Code § 6-1.1-4-31.7 Appeal of assessment or reassessment to Indiana board;
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Indiana board contract with special master; hearings; rules; appeal to tax court Sec. 31.7. (a) As used in this section, "special master" refers to a person designated by the Indiana board under subsection (e). (b) The notice of assessment or reassessment under section 31.5(g) of…
Ind. Code § 6-1.1-4-32 Repealed
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As added by P.L.151-2001, SEC.2. Amended by P.L.90-2002, SEC.45; P.L.151-2002, SEC.2 and P.L.178-2002, SEC.8; P.L.235-2003, SEC.2; P.L.98-2004, SEC.69. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-33 Repealed
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As added by P.L.235-2003, SEC.3. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-34 Repealed
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As added by P.L.235-2003, SEC.4. Amended by P.L.23-2004, SEC.4. Repealed by P.L.1-2007, SEC.248. IC 6-1.1-4-35 Repealed As added by P.L.1-2004, SEC.4; P.L.23-2004, SEC.5. Amended by P.L.88-2005, SEC.8. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-36 Repealed
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As added by P.L.1-2004, SEC.5 and P.L.23-2004, SEC.6. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-37 Repealed
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As added by P.L.1-2004, SEC.6 and P.L.23-2004, SEC.7. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-38 Repealed
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As added by P.L.1-2004, SEC.7 and P.L.23-2004, SEC.8. Repealed by P.L.1-2007, SEC.248.