Title 6, TAXATION

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989. (2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its re…

Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000…

Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter. (b) The following definitions apply throughout this chapter: (1) "Last preceding annual excise tax liability" means either: (A) the amount of excise tax liability to whi…

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. T…

Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequ…

Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such…

Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the …

Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this sec…

Sec. 14. (a) The excise tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) taxable value. (b) For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Sect…

Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with procedure…

Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses w…

Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Passenger motor vehicles. (2) Motorcycles. (3) Motor driven cycles. (4) Collector vehicles. (5) Except for a trailer described in section 0.5(2) of this chapter, trailer v…

Sec. 3. (a) This section applies to vehicles that: (1) are registered as: (A) passenger motor vehicles; (B) motorcycles; (C) collector vehicles; or (D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and (2) are model years 1981 and later. (b) The …

Sec. 3.5. (a) Except for a trailer described in section 0.5(2) of this chapter, trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year. (b) Vehi…

Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation…

Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013. (b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible for the credit…

Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner's business is entitled to a credit …

Sec. 7.2. (a) This section applies to a vehicle that has been acquired, or brought into the state, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required, under the veh…

Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date: (1) the owner registers the vehicle for use in another state; (2) the owner pays tax for use of the vehicle to…

Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person. (b) The bureau may inspect records of a person claiming a credit or…

Sec. 9. (a) The bureau, in the administration and collection of the vehicle excise tax imposed by this chapter, may utilize the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1-2); and (3) partial ser…

Sec. 9.5. (a) Before the twentieth day of each month the bureau shall do the following: (1) Determine the amount of excise taxes that would have been collected for each county for the preceding month based on the tax rate schedule that was in effect on January 1, 1995. (2) Determ…

Sec. 1. (a) All bonds issued after March 11, 1959, or notes, warrants, or other evidences of indebtedness issued in the state of Indiana by or in the name of any Indiana county, township, city, incorporated town, school corporation, state educational institution, or any other Ind…

Sec. 1. Except as provided in section 9 of this chapter, the auditor, or, if authorized by county ordinance, the surveyor of each county shall maintain a plat of each civil township of the county the auditor or surveyor serves. The plats shall be divided in such a manner that the…

Sec. 10. If a township assessor, or the county assessor if there is no township assessor for the township, believes that it is necessary to obtain an accurate description of a specific lot or tract, the assessor may demand in writing that the owner or occupant of the lot or tract…

Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall follow the rules contained in this section. (b) Except as provided in subsection (c), the assessor shall recognize the quantity of land stated in a deed or patent if the owner or p…

Sec. 13. Each taxpayer shall provide on a personal property return any information related to real property owned, possessed, or occupied by him if the information is required by the department of local government finance. [Pre-1975 Property Tax Recodification Citation: 6-1-27-12…

Sec. 14. (a) Not later than: (1) May 15 in each calendar year ending before January 1, 2017; and (2) May 1 in each calendar year ending after December 31, 2016; each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the r…

Sec. 15. (a) Except as provided in subsection (b), before an owner of real property demolishes, structurally modifies, or improves it at a cost of more than five hundred dollars ($500) for materials or labor, or both, the owner or the owner's agent shall file with the area plan c…

Sec. 16. (a) An action under this section is subject to section 5.5 of this chapter. (b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each …

Sec. 2. (a) Except as provided in section 9 of this chapter, the county auditor may establish a real property index numbering system in order to list real property for purposes of the assessment and collection of taxes. The index numbering system may be used in addition to, or in…

Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented to the county auditor before it is recorded. Subject to sections 5.5 and 9 of this chapter, the county auditor shall enter the lots or parcels described in the plat on the …

Sec. 4. (a) Except as provided in section 9 of this chapter, the county auditor shall keep a transfer book, arranged by townships, cities, and towns. In the transfer book the county auditor shall enter a description, for the purpose of taxation, of land that is conveyed by deed o…

Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment li…

Sec. 5.5. (a) Before an owner records a transfer of an ownership interest in a parcel of real property that is created after the person became owner of the real property and is created either from a larger previously existing parcel or a combination of previously existing smaller…

Sec. 5.7. (a) A county recorder may record or accept for recording a deed or other instrument of conveyance that transfers an ownership interest in real property subject to section 5.5 of this chapter only if the county auditor has endorsed the deed or other instrument of transfe…

Sec. 6. (a) If a court of this state renders a judgment for the partition or transfer of real property, the clerk of the court shall prepare a transcript of the judgment. The transcript shall describe the partition or transfer and shall state the volume and page of the order-book…

Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of descent of this state or by virtue of the last will of a decedent, may procure a transfer of the real property on the tax duplicate on which the real property is assessed and taxed. In or…

Sec. 8. Except as provided in section 9 of this chapter, the county auditor of each county shall annually prepare and deliver to the township assessor (if any) or the county assessor a list of all real property entered in the township or county as of the assessment date. The coun…

Sec. 9. In a county containing a consolidated city: (1) the township assessor has the duties and authority described in sections 1 through 8 of this chapter; and (2) the county assessor has the duties and authority described in sections 1 through 8 of this chapter for a township …

Sec. 9.1. (a) Except: (1) as provided in subsection (b); and (2) for civil townships described in section 9 of this chapter; and notwithstanding the provisions of sections 1 through 8 of this chapter, for all other civil townships having a population of thirty-five thousand (35,0…

Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals of final determinations of the department of local government finance made under the following: (1) IC 6-1.1-8. (2) IC 6-1.1-14-11. (3) IC 6-1.1-16. (4) IC 6-1.1-45-11. (b) Each notice of final determinat…

Sec. 10. (a) The Indiana board may file an affidavit with a circuit court, superior court, or probate court of this state if: (1) the Indiana board has requested that a person give information or produce books or records; and (2) the person has not complied with the request. (b) …

Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section 1(a) of this chapter, the Indiana board shall, at its earliest opportunity: (1) conduct a hearing; or (2) cause a hearing to be conducted by an administrative law judge. The Indiana …

Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the department of local government finance. The Indiana board shall issue instructions for completion of the form. As added by P.L.198-2001, SEC.95.

Sec. 4. (a) After conducting a hearing, the Indiana board may take additional evidence or hold additional hearings. (b) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determination is based on a stipulat…