Title 6, TAXATION

Sec. 8. (a) Except as provided in subsection (f), a tax is imposed on the privilege of severing petroleum from the land and producing petroleum from a well. (b) The tax described in subsection (a) is imposed at a rate equal to the greater of: (1) one percent (1%) of the value of …

Sec. 9. (a) The tax imposed under this chapter is a lien upon such petroleum from the time of its severance from the land until such tax, plus any penalties and interest attributable to those taxes, is fully paid. The responsibility for the lien follows such petroleum products in…

Sec. 0.3. (a) This section applies to expenditures made before July 1, 1994. (b) As used in this section, "fund" refers to the convention and exhibition center fund established under section 6 of this chapter. (c) Notwithstanding section 6 of this chapter, expenditures made from …

Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of this chapter. Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.74-1988, SEC.1.

Sec. 2. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there is hereby created on and after January 1, 1973, a special funds board of managers. (b) The board of managers shall be composed of el…

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 of their members president, another vice-president, another secretary and another treasurer, who shall perform the d…

Sec. 4. (a) Subject to subsection (b), all funds coming into possession of the board of managers shall be deposited, held secured, or 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…

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (3…

Sec. 6. (a) As used in this section, "fund" refers to the convention and exhibition center fund. (b) As used in this section, "primary capital improvement" means a capital improvement in the nature of a convention and exhibition center for which the majority of the money deposite…

Sec. 6.2. (a) As used in this section, "sports complex fund" refers to the Mishawaka indoor sports complex fund. (b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue…

Sec. 6.3. (a) As used in this section, "zoo fund" refers to the Potawatomi Zoo fund. (b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the zoo fund as follows:…

Sec. 6.4. (a) As used in this section, "fund" means the Morris Performing Arts Center fund. (b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in the Morris Perf…

Sec. 6.5. (a) As used in this section, "fund" means the tourism capital investment fund. (b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in projects that aim …

Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, and reasonable reserves. At the same time, the board shall prepare a report on the cost effectiveness of expenditures for operatin…

Sec. 1. As used in this chapter, "Internet" means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol …

Sec. 2. (a) As used in this chapter, "Internet access" means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communicat…

Sec. 3. (a) As used in this chapter, the term "tax" means: (1) any charge that is imposed by the state or a political subdivision of the state for the purpose of generating revenues for governmental purposes and, except as provided in subsection (b), is not a fee imposed for a sp…

Sec. 4. (a) As used in this chapter, "tax on Internet access or the use of Internet access" means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the…

Sec. 5. Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access. As added by P.L.44-2015, SEC.1.

Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 1.5. (a) "Assessing official" means: (1) a township assessor (if any); (2) a county assessor; or (3) a member of a county property tax assessment board of appeals. (b) The term "assessing official" does not grant a member of the county property tax assessment board of appeal…

Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual. [Pre-1975 Property Tax Recodification Citation: 6-1-20-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.74.

Sec. 11. (a) Subject to the limitation contained in subsection (b), "personal property" means: (1) billboards and other advertising devices which are located on real property that is not owned by the owner of the devices; (2) foundations (other than foundations which support a bu…

Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation. [Pre-1975 Property Tax Recodification Citations: 6-1-1-26; 6-1-46-2.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 14. "Property taxation" means the taxation of property under this article. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 14.5. "Public education corporation" refers to the Indianapolis public education corporation established by IC 20-25.3-3-1. As added by P.L.101-2026, SEC.2.

Sec. 15. "Real property" means: (1) land located within this state; (2) a building or fixture situated on land located within this state; (3) an appurtenance to land located within this state; (4) an estate in land located within this state, or an estate, right, or privilege in m…

Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is not limited to, any school city, school town, consolidated school corporation, metropolitan school district, township school corporation…

Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, sewer assessment, sewage assessment, or any other assessment which by law is placed on the records of the county treasurer for collection. [Pre-1975 Property Tax Re…

Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university or other instrumentality of this state, but does not include a political subdivision or an instrumentality of a political subdivision. [1975 P…

Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-20-6.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 2. "Assessment date" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5. [Pre-1975 Property Tax Recodification Citation: 6-1-20-2…

Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total rate. [Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes. [Pre-1975 Property Tax Recodification Citation: 6-1-68-2 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 22.5. "Tract" means any area of land that is under common ownership and is contained within a continuous border. As added by P.L.74-1987, SEC.1.

Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate. (b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, where appropriate…

Sec. 24. If a transfer from a township assessor to the county assessor of the assessment duties prescribed by this article occurs as described in IC 36-2-15-5(c), a reference to the township assessor in this article is considered to be a reference to the county assessor. As added…

Sec. 25. If a deadline imposed upon a political subdivision, the department of local government finance, or the Indiana board by this article is not a business day, the last day for the political subdivision, the department of local government finance, or the Indiana board to tak…

Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to: (1) for assessment dates before March 1, 2001, thirty-three and one-third percent (33 1/3%) of the true tax value of property; and (2) for assessment dates after F…

Sec. 3.1. "Assisted living services" means the array of services that may be provided to a recipient residing in a facility eligible to provide home and community based services, including any and all of the following: (1) Personal care services. (2) Homemaker services. (3) Chore…

Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under: (1) the real property assessment guidelines of the department of local government finance; or (2) rules or guidelines of the depar…

Sec. 3.8. "Civil taxing unit" has the meaning set forth in IC 6-1.1-18.5-1. As added by P.L.182-2009(ss), SEC.82.

Sec. 4. "Common council of a city" or "county council" includes a city-county council. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 4.5. "County property tax assessment board of appeals" means: (1) a multiple county property tax assessment board of appeals established under IC 6-1.1-28-0.1; or (2) a county property tax assessment board of appeals established under IC 6-1.1-28-1; except as otherwise provi…

Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed dollar amount from the assessed value of his property. [Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 5.4. "Department" refers to the department of local government finance. As added by P.L.182-2009(ss), SEC.83.