Title 6, TITLE 6. TAXATION

Formerly: Acts 1963(ss), c.32, s.601; Acts 1965, c.233, s.25; Acts 1969, c.326, s.9; Acts 1971, P.L.64, SEC.5. As amended by Acts 1977(ss), P.L.4, SEC.14. Repealed by Acts 1980, P.L.61, SEC.15.

Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who vi…

Sec. 11. (a) It is a Level 6 felony for a taxpayer to fail to make any return required to be made under this article, or to make any false return or false statement in any return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by…

Formerly: Acts 1963(ss), c.32, s.612. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.613. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.614. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.602; Acts 1969, c.326, s.10. As amended by Acts 1977(ss), P.L.4, SEC.15. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.603; Acts 1969, c.326, s.11; Acts 1971, P.L.64, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.16; Acts 1978, P.L.2, SEC.619. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.604. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.605; Acts 1965, c.233, s.26. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.606. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.607. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.608; Acts 1965, c.233, s.27. As amended by Acts 1978, P.L.2, SEC.620; Acts 1979, P.L.72, SEC.1; Acts 1979, P.L.321, SEC.3. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1963(ss), c.32, s.609. Repealed by Acts 1980, P.L.61, SEC.15.

Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce. [Pre-1975 Property Tax Recodification Citation: 6-1-1-11 part.] Formerly: Acts 1975, P.L.47, SEC.3.

Sec. 10. An officer of state or local government who knowingly violates this chapter, or knowingly fails to perform a duty imposed on him under this chapter, commits a Class A misdemeanor. [Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.] Formerly: Acts 1975, P.L.47…

Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is thre…

Sec. 3. On or before July 1st of each year, the following persons shall file a tonnage tax return with the state auditor: (1) each navigation company incorporated under the laws of this state; and (2) each person who, on May 1st of that year, owned a commercial vessel which was, …

Sec. 4. When he files his first tonnage tax return, a commercial vessel owner shall include with the return a certified copy of the most recent registration certificate for each vessel which he owns and which is registered at an Indiana port. The vessel owner shall include with e…

Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the tonnag…

Sec. 6. For purposes of this chapter, the department of local government finance: (1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter; (2) shall interpret this chapter and instruct a taxing official about the of…

Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1. [Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.] F…

Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required tonnage tax return and paid the tonnage tax within thirty (30) days after the July 1st due date, the state auditor shall report that fact to the attorney general. The attorney gener…

Sec. 9. If a navigation company files a false tonnage tax return, the company shall pay the state a penalty of one thousand dollars ($1,000). The attorney general shall initiate an action in the name of the state to recover this penalty. [Pre-1975 Property Tax Recodification Cita…

Sec. 1. This chapter applies to a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000). As added by Acts 1978, P.L.49, SEC.1. Amended by Acts 1982, P.L.1, SEC.12; P.L.12-1992, SEC.38; P.L.170-2002, SEC.3…

Sec. 2. (a) There is created a nine (9) member special funds board of managers (referred to as the "board of managers" in this chapter) whose purpose is to promote the development and growth of the convention and visitor industry in the county. (b) The mayor of the second class c…

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer, which officers shal…

Sec. 4. All funds coming into possession of the board of managers shall be deposited, held, secured, invested, and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the b…

Sec. 5. The board of managers may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board of managers deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make r…

Sec. 6. (a) In any county to which this chapter applies, there is levied a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings or accommodations in any commercial hotel, motel, boat motel, in…

Sec. 7. The tax revenues received by the county treasurer as provided in section 6 of this chapter shall be deposited in the convention, tourism and recreation fund, which fund may be used by the board of managers to finance, construct, equip, operate, promote and maintain any ca…

Sec. 8. Any person or officer or employee of a corporation who receives a transfer of funds under this chapter and who uses the funds for any purpose other than a proposal approved by the commission commits a Level 6 felony. As added by Acts 1978, P.L.49, SEC.1. Amended by P.L.15…

Sec. 0.5. As used in this chapter, "geo-referenced" means a photo with a minimum horizontal accuracy of plus or minus six (6) meters at one (1) meter resolution. As added by P.L.219-2014, SEC.1.

Sec. 1. For the purpose of property taxation, forest land and other land may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as native forest land, a forest plantation, or wildlands. [Pre-1975 Proper…

[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.10. Repealed by P.L.66-2006, SEC.30.

Sec. 11. A person who wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands must file an application in duplicate with the state forester on the forms prescribed by the state forester. The application must include the signature of the…

Sec. 12. If in the state forester's opinion an application filed under section 11 of this chapter and the land to be classified comply with the provisions of this chapter, the state forester shall approve the application. In addition, the state forester shall notify the assessor …

Sec. 13. If an application filed under section 11 of this chapter is approved, the applicant shall record the approved application in the applicant's name. However, if the applicant is a partnership, corporation, limited liability company, or association, the applicant shall reco…

Sec. 14. Land which is classified under this chapter as native forest land, a forest plantation, or wildlands shall be assessed as follows: (1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment …

Sec. 15. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land, a forest plantation, or wildlands, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the m…

Sec. 16. (a) The natural resources commission shall, by rule, establish minimum standards of good timber and wildlife management. (b) The department of natural resources shall prescribe a management plan for each classified parcel. (c) The management plan must be followed for the…

Sec. 17. The state forester may issue special permits for other purposes if the land use authorized by the permit is not inconsistent with this chapter. The maximum amount of land to be utilized in the manner authorized by a special permit may not exceed the lesser of the followi…

Sec. 18. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall post four (4) signs on the parcel. The owner shall place the signs on the boundaries of, and on different sides of, the parcel at the points which are the mos…

Sec. 2. (a) Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by a district forester or a professional forester. (b) A new forest plantation must have at least four hund…

Sec. 2.5. Land may be classified as wildlands if it contains one (1) or more of the following: (1) Grasslands that are dominated by native grasses or intermixed with other native herbaceous vegetation. (2) Wetlands that support a prevalence of native vegetation adopted for satura…

remaining eligible land Sec. 20. (a) If the owner of land which is classified as native forest land, a forest plantation, or wildlands wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated a…

Sec. 21. (a) The state forester shall withdraw land which is classified as native forest land, a forest plantation, or wildlands from the classification if the state forester finds that the provisions of this chapter are not being complied with and that the owner of the land refu…

[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.20. Repealed by P.L.66-2006, SEC.30.

Sec. 23. If land classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the state forester shall immediately notify the assessor of the county in which the land is situated that the land has been withdrawn. In addition, when land…

distribution of revenue Sec. 24. (a) If land that is classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the owner shall pay an amount equal to the sum of the following: (1) The total property taxes that, if it were not for th…