Title 6, TAXATION

Sec. 3. (a) Except as provided in subsections (b) and (c), all property owned by an eligible entity, revenues of an eligible entity, and expenditures and transactions of an eligible entity: (1) in connection with an eligible event; and (2) resulting from holding an eligible event…

Sec. 4. The excise tax under IC 6-9-13 does not apply to an eligible event. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.

Sec. 5. The general assembly finds that: (1) this chapter has been enacted as a requirement to host an eligible event in Indiana and that an eligible event would not be held in Indiana without the exemptions provided in this chapter; (2) notwithstanding the exemptions provided in…

Sec. 1. As used in this chapter: "Beverage" includes, but is not limited to, any alcoholic beverage. "Food" includes, but is not limited to, any food product. "Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5. "Person" has the sam…

Sec. 2. (a) After January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 3 of this chapter…

Sec. 3. (a) Subject to section 4 of this chapter, the tax imposed under this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in a county in which…

Sec. 4. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by Acts 1981, P.L.99, SEC.1.

Sec. 5. (a) Subject to subsection (b), the county food and beverage tax imposed on a food or beverage transaction described in section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. The tax authorized und…

Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beve…

Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the county food and beverage tax may be either a se…

Sec. 8. The amounts received from the county food and beverage tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county or its designee upon warrants issued by the state comptroller. So long as there are a…

Sec. 0.5. For each year that a deduction from the assessed value of tangible property is allowed, the assessed value remaining after the deduction is the basis for taxation of the property. As added by Acts 1979, P.L.52, SEC.1.

Sec. 0.7. Any individual who is sixty-five (65) years of age, is blind, or has a disability (within the meaning of section 11 of this chapter, before its expiration) may appoint an individual eighteen (18) years of age or older to act on the individual's behalf for purposes of fi…

Sec. 10.1. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 9 of this chapter must file a sworn statement, on forms prescribed by the department of local governme…

Sec. 11. (a) Except as provided in section 40.5 of this chapter, an individual may have the sum of twelve thousand four hundred eighty dollars ($12,480) deducted from the assessed value of real property, mobile home not assessed as real property, or manufactured home not assessed…

Sec. 12. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided in section 11 of this chapter must file an application, on forms prescribed by the department of local government financ…

Sec. 13. (a) Except as provided in section 40.5 of this chapter, an individual may have twenty-four thousand nine hundred sixty dollars ($24,960) deducted from the assessed value of the taxable tangible property that the individual owns, or real property, a mobile home not assess…

Sec. 14. (a) Except as provided in section 40.5 of this chapter, an individual may have one hundred percent (100%) of the assessed value deducted from the assessed value of the real property, mobile home not assessed as real property, or manufactured home not assessed as real pro…

Sec. 14.5. (a) As used in this section, "homestead" has the meaning set forth in section 37 of this chapter. (b) An individual may claim a deduction from the assessed value of the individual's homestead if: (1) the individual served in the military or naval forces of the United S…

Sec. 15. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 14 of this chapter must file a statement with the auditor of the county in which the property is located…

Sec. 16. (a) Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum of eighteen thousand seven hundred twenty dollars ($18,720) deducted from the assessed value of the surviving spouse's tangible property, or real property, mobile home not assesse…

Sec. 17. Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a surviving spouse who desires to claim the deduction provided by section 16 of this chapter must file a statement with the auditor of the county in which the surviving spouse r…

Sec. 17.8. (a) An individual who receives a deduction provided under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), or 37 of this chapter in a particular year and who remains eligible for the deduct…

Sec. 17.9. A trust is entitled to a deduction under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 16, or 17.4 (before its expiration) of this chapter for real property owned by the trust and occupied by an individual if the county audi…

Sec. 18. (a) This section applies only to: (1) rehabilitation of residential real property that occurs before January 2, 2017; and (2) property taxes imposed for an assessment date before January 1, 2025. (b) If the assessed value of residential real property described in subsect…

Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the county property tax assessment board of appeals which, makes the reassessment shall give the owner notice of the property tax deductions provided by sections 18 and 22 …

Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the county auditor shall notify the applicant by mail. A taxpayer may appeal a ruling that wholly or partially denies a deduction claimed under section 20 or 24 of this chapter in…

Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which is equipped with a solar energy heating or cooling system may have deducted annually from the assessed value of the real property or mobile home an amount which is equal to the…

Sec. 26.1. (a) This section applies only to a solar power device that is installed after December 31, 2011. (b) This section does not apply to a solar power device that is owned or operated by a person that provides electricity at wholesale or retail for consideration other than …

Sec. 26.2. (a) The following definitions apply throughout this section: (1) "Barn" means a building (other than a dwelling) that was designed to be used for: (A) housing animals; (B) storing or processing crops; (C) storing and maintaining agricultural equipment; or (D) serving a…

Sec. 27.1. (a) Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 26 or 26.1 of this chapter must file a certified statement in duplicate, on forms prescribed by the d…

Sec. 28.5. (a) For purposes of this section: (1) "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a waste determined to be a hazardous waste under IC 13-22-2-3(b). (2) "Resource recovery system" means tangible property directly used to dispose of solid…

Sec. 29. (a) This section does not apply to a wind power device that is owned or operated by: (1) a public utility (as defined in IC 8-1-2-1(a)); or (2) another entity that provides electricity at wholesale or retail for consideration, other than a person who participates in a ne…

Sec. 30. (a) Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 29 of this chapter must file a certified statement in duplicate, on forms prescribed by the department …

Sec. 33. (a) For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is designed to utilize the kinetic power of moving water to provide mechanical energy or to produce electricity. (b) The owner of real property, o…

Sec. 34. (a) For purposes of this section, "geothermal energy heating or cooling device" means a device that is installed after December 31, 1981, and is designed to utilize the natural heat from the earth to provide hot water, produce electricity, or generate heating or cooling.…

Sec. 35.5. (a) Except as provided in section 36 or 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 33 (before its expiration) or 34 (before its expiration) of this chapter must file a certified statemen…

Sec. 36. (a) A person who receives a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter for a particular year and who remains eligible for t…

Sec. 37. (a) The following definitions apply throughout this section: (1) "Dwelling" means any of the following: (A) Residential real property improvements that an individual uses as the individual's residence, limited to a single house and a single garage, regardless of whether …

Sec. 37.5. (a) A person who is entitled to a standard deduction from the assessed value of property under section 37 of this chapter is also entitled to receive a supplemental deduction from the assessed value of the homestead to which the standard deduction applies after the app…

Sec. 38. (a) A person is entitled to a deduction from the assessed value of the person's property in an amount equal to the difference between: (1) the assessed value of the person's property, including the assessed value of the improvements made to comply with the fertilizer sto…

Sec. 39. (a) A person who is: (1) purchasing property under a contract that does not require the buyer to pay property taxes on the property; and (2) required to pay property taxes under IC 6-1.1-10-41; is eligible for a deduction granted by this chapter to the same extent as a p…

Sec. 40. (a) This section applies only to real property that is located in an enterprise zone established in a county containing a consolidated city. (b) The owner of real property described in subsection (a) is entitled to a deduction under this section if: (1) an obsolescence d…

Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the …

Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application of any deductions or adjustments that apply by statute or rule to the assessment of inventory, other than the deduction established in subsection (c). (b)…

Sec. 43. (a) For purposes of this section: (1) "benefit" refers to a deduction under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), 26 (before its expiration), 29 (before its expiration), 33 (before…