Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-8.5-1 "Industrial company" defined
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Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property. As added by P.L.151-2001, SEC.3.
Ind. Code § 6-1.1-8.5-10 Certification of true tax values
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Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, the department shall certify the true tax values to the county assessor and the county auditor of the qualifying county in which the propert…
Ind. Code § 6-1.1-8.5-11 Appeal of industrial facility assessment to the Indiana board;
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appeal procedure; deadline for determination Sec. 11. (a) The industrial company that owns or uses the industrial facility assessed by the department of local government finance under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (…
Ind. Code § 6-1.1-8.5-12 Rules
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Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter. As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.96.
Ind. Code § 6-1.1-8.5-13 Conflicts with provisions in other chapters
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Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a qualifying county. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with re…
Ind. Code § 6-1.1-8.5-2 "Industrial facility" defined
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Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property under the rules of the department of local government finance; and (2) has a true tax value, as estimated by the department, of at least thi…
Ind. Code § 6-1.1-8.5-3 "Qualifying county" defined
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Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000). As added by P.L.151-2001, SEC.3. Amended by P.L.11-2023, SEC.22.
Ind. Code § 6-1.1-8.5-4 Repealed
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As added by P.L.151-2001, SEC.3. Repealed by P.L.90-2002, SEC.528.
Ind. Code § 6-1.1-8.5-5 Facility to be assessed in prescribed manner
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Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this chapter. As added by P.L.151-2001, SEC.3.
Ind. Code § 6-1.1-8.5-6 County assessor to provide list of industrial facilities annually
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to the department of local government finance Sec. 6. Before January 1 of each year the county assessor of each qualifying county shall provide the department of local government finance a list of each industrial facility located in the qualifying county. As added by P.L.151-2001…
Ind. Code § 6-1.1-8.5-7 Notice of newly constructed facilities
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Sec. 7. (a) The township assessor (if any) of each township in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the township served by the township assessor. The county assessor shall perform…
Ind. Code § 6-1.1-8.5-8 Reassessment by the department; local officials and vendors
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under contract with local officials may not reassess Sec. 8. (a) For purposes of: (1) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or (2) a new assessment; the department of local government finance shall assess each indus…
Ind. Code § 6-1.1-8.5-9 Support of department's assessor
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Sec. 9. The county assessor and the township assessors, if any, of the qualifying county in which an industrial facility is located shall provide support to the assessor of the department of local government finance during the course of the assessment of the industrial facility. …