Title 6, TAXATION

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

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget and submit it to the county council for its review and approval. No expenditure under this chapter may be made unless it is …

Sec. 5. Any entity that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.3.

Sec. 6. (a) The county council may levy 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, inn, university memorial union, university res…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in that fund all money received under section 6 of this ch…

Sec. 8. (a) Any member of the commission who approves the transfer of funds to any person or corporation not qualified under this chapter for that transfer or who approves a transfer for a purpose not permitted under this chapter commits a Level 6 felony. (b) Any person or office…

Sec. 9. (a) If the county fiscal body adopts an ordinance to increase the county's innkeeper's tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a supplemental innkeeper's tax fund. The treasurer shall deposit in the fund all money received u…

Sec. 1. (a) Except as provided in IC 6-1.1-10.5, mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of …

Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction. (b) As used in this section, "official seal" has the meaning set forth in IC 33-42-0.5-21. (…

Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction. (b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser wit…

Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly d…

Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.

Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.602.

Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction. As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.

Sec. 15. (a) This section applies to a mobile home or manufactured home: (1) that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to be used as a primary place of residence; (2) that has little or no value as a structure to be r…

Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of the mobile home. The departmen…

Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7. [Pre-1975 Property Tax Recodification Citation: 6-1-40…

Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assesso…

Sec. 4. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located. (b) A mobile home which is located within this state on the assessment date of…

Sec. 5. Except as provided in IC 6-1.1-10.5, a mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. …

Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year. The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year. The appropriat…

Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installmen…

Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts. [Pre-1975 Property Tax Recodification Citat…

Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 6-1.1-37-10 for the late payment of property taxes. In addition…

Sec. 1. As used in this chapter: "Enterprise zone" means an enterprise zone created under IC 5-28-15. "Pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company;…

Sec. 2. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer: (1) receives interest on a qualified loan in that taxable year; (2) provides the assistance to urban enterprise associations required from zone businesses…

Sec. 3. (a) If the amount determined under section 2(b) of this chapter for a particular taxpayer and a particular taxable year exceeds the taxpayer's state tax liability for that taxable year, then the taxpayer may carry the excess over to the immediately succeeding taxable year…

Sec. 4. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order: (1) First, against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year. (2) Second, …

Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary f…

Sec. 6. (a) If the department determines that the proceeds from a loan are used for a purpose other than the purpose stated at the time a credit was claimed under this chapter for interest on that loan, and if that stated purpose caused the department to designate the loan as a q…

Sec. 7. The department shall annually compile and report to the Indiana economic development corporation the following information: (1) The number of tax credits claimed under this chapter for returns processed during the preceding state fiscal year. (2) The total amount of the c…

Sec. 8. (a) Notwithstanding any other law, a taxpayer is not entitled to receive a credit under this chapter for interest received on a qualified loan made after December 31, 2017. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit…

Effective 1-1-2029. Sec. 0.5. For taxable years beginning after December 31, 2028, a tax rate imposed by a county under this chapter may be imposed on a local taxpayer only if the county could impose the tax rates in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) on the local taxp…

Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy. As added by P.L.243-2015, SEC.10.

Sec. 10. (a) This section applies only to Howard County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes…

Sec. 11. (a) This section applies only to Jackson County. (b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%). (c) Revenue raised …

Sec. 12. (a) This section applies only to Jasper County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) finance, construct, acquire, improve, renovate, or equip: (A) jail facilities; (B) juvenile court,…

Sec. 12.5. (a) This section applies to Jennings County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and rela…

Sec. 13. (a) This section applies only to Knox County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to…

Sec. 14. (a) This section applies only to Marshall County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessar…

Sec. 15. (a) This section applies only to Miami County. (b) Miami County possesses unique economic development challenges due to: (1) underemployment in relation to similarly situated counties; and (2) the presence of a United States government military base or other military ins…

Sec. 16. (a) This section applies only to Monroe County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes…

Sec. 17. (a) This section applies only to Perry County. (b) Perry County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; and (2) overcrowding o…

Sec. 18. (a) This section applies only to Pulaski County. (b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed…

Sec. 19. (a) This section applies only to Randolph County. (b) Randolph County possesses: (1) unique fiscal challenges to finance the operations of county government due to the county's ongoing obligation to repay amounts received by the county due to an overpayment of the county…

Sec. 19.5. (a) This section applies to Rush County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and related …