Title 6, TITLE 6. TAXATION

Sec. 2. The department shall accept proposals from taxpayers at the hearing for changes in statutes and rules to better implement the findings set forth in IC 6-8.1-11-2. As added by P.L.332-1989(ss), SEC.39. Amended by P.L.1-2010, SEC.37.

Sec. 3. The department shall submit a report to the governor and legislative council no later than October 1 of each year. A report submitted under this section to the legislative council must be in an electronic format under IC 5-14-6. As added by P.L.332-1989(ss), SEC.39. Amend…

Sec. 4. The report prepared under section 3 of this chapter must include the following: (1) Areas of recurring taxpayer noncompliance. (2) A statistical study under IC 6-8.1-7-2 from the department audit process, including the following: (A) The statute or rule violated by the ta…

Sec. 1. This chapter applies only after December 31, 2018, to the rental of taxable heavy rental equipment. As added by P.L.188-2018, SEC.3.

Sec. 2. The following definitions apply throughout this chapter: (1) "Department" refers to the department of state revenue. (2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5 or the excise tax i…

Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply: (1) The rentee is: (A) the United States government; (B) the state; (C) a political subdivision (as defined in IC 36-1-2-13); or …

Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect th…

Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5. (b) The heavy equipment rental excise tax i…

apportionment of the tax Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account. (b) On or before April 30 and October 30 of each year, all…

Sec. 1. As used in this chapter, "commissioner" refers to the insurance commissioner appointed under IC 27-1-1-2. As added by P.L.154-2020, SEC.38.

Sec. 2. As used in this chapter, "department" refers to the Indiana department of insurance created by IC 27-1-1-1. As added by P.L.154-2020, SEC.38.

Sec. 3. As used in this chapter, "nonprofit agricultural organization" means an organization: (1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code; (2) that is domiciled in Indiana; (3) that was in existence before 1950; and (4) the members of whi…

Sec. 4. As used in this chapter, "nonprofit agricultural organization coverage" means health benefit coverage that is: (1) sponsored by: (A) a nonprofit agricultural organization; or (B) an affiliate of a nonprofit agricultural organization; (2) offered only to: (A) members of th…

election to be subject to adjusted gross income tax Sec. 5. If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization: (1…

estimated payment due dates; overpayment credit; interest; penalty; revocation of authority Sec. 6. (a) Before March 1 of each year, an organization providing nonprofit agricultural organization coverage shall report to the department, under the oath of the president and secretar…

Sec. 1. This chapter applies to a county having a population of more than thirty-three thousand one hundred (33,100) and less than thirty-three thousand one hundred fifty (33,150). As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982, P.L.1, SEC.19; P.L.12-1992, SEC.44; P.…

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) whose purpose is to promote the development and growth of the convention activity, tourism and industry in the county. (b) The board of county commissioners, by majority…

necessary Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer.…

Sec. 4. All funds coming into possession of the board 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 coming into possession of the board is su…

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

Sec. 6. (a) The county council may impose 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, lodging, or accommodations in any hotel, motel, inn, tourist camp, or tourist cabin located in the count…

Sec. 7. The county treasurer shall establish a convention and tourism fund, and shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund shall be expended by the board to develop and promote the convention and tourism industry. As added b…

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a transfer of funds under this chap…

review; governing law Sec. 0.3. Petitions for review filed under section 3 of this chapter with respect to notices of action of the county property tax assessment board of appeals issued before January 1, 2002, that are pending before the state board of tax commissioners on Decem…

Sec. 0.5. As used in this chapter, "county board" means the county property tax assessment board of appeals. As added by P.L.219-2007, SEC.37.

2003, or 2004; filing petition; requirements Sec. 0.6. (a) This section applies only to the appeal of an assessment of real property. (b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and hav…

purposes of obtaining a review or bringing an appeal Sec. 0.7. A holder of a tax sale certificate under IC 6-1.1-24 does not have an interest in tangible property for purposes of obtaining a review or bringing an appeal of an assessment of property under this chapter. As added by…

Sec. 0.8. As used in this chapter, "taxpayer" means: (1) an owner of the property at the time of the issuance of the assessment or tax bill; (2) a person statutorily or contractually obligated to pay property taxes on the property; or (3) a tenant obligated under a lease to reimb…

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11; P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18; P.L.1-2004, SEC.13 and P.L.23-2004…

claims; deadlines Sec. 1.1. (a) A taxpayer may appeal an assessment of a taxpayer's tangible property by filing a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. Except as provided in subsections (e) and (…

notice; continuance; withdraw of appeal; taxpayer appraisal; penalty Note: This version of section amended by P.L.239-2023, SEC.3. See also preceding version of this section amended by P.L.236-2023, SEC.26. Sec. 1.2. (a) A county or township official who receives a written notice…

assessment in an allocation area during the term of bonds or lease obligations payable from allocated property taxes Sec. 1.5. (a) As used in this section, "allocation area" refers to an area that is established under the authority of any of the following statutes and in which ta…

separate assessed value record Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax court regarding an assessment or increase in assessment is pending, the taxes resulting from the assessment or increase in assessment are, notwithstand…

fund; transfers to the fund; uses; money transferred to the fund is disregarded in determining a taxing unit's property tax levy Sec. 10.5. (a) The fiscal officer of a taxing unit may establish a separate fund known as the property tax assessment appeals fund to hold property tax…

appeals; adoption of ordinance Sec. 10.7. (a) The county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for certain costs incurred by the county assessor in defending an appeal under this chapter that is uncommon and infrequent in the normal …

[Pre-1975 Property Tax Recodification Citation: 6-1-31-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19; P.L.1-2009, SEC.42; P.L.141-2009, SEC.6. Repealed by P.L.232-2017, SEC.16.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-9.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997, SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141; P.L.256-2003, SEC.13; P.L.219-2007, SEC.45; P…

Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning: (1) the assessed valuation of property; (2) the name of a taxpayer; or (3) the description of property; in an assessment, the township assessor shall on the township assessor…

[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.232-2017, SEC.20.

As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77; P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008, SEC.142. Repealed by P.L.232-2017, SEC.21.

Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC …

of tax review Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to th…

As added by P.L.220-2011, SEC.125. Repealed by P.L.6-2012, SEC.42; P.L.6-2012, SEC.43.

As added by P.L.249-2015, SEC.14. Repealed by P.L.174-2022, SEC.31.

As added by P.L.6-2012, SEC.44. Amended by P.L.97-2014, SEC.2; P.L.121-2019, SEC.13. Repealed by P.L.174-2022, SEC.32.

by a relative or an assessor-appraiser; power of attorney form Sec. 17.3. (a) As used in this section, "tax official" means: (1) a township assessor; (2) a county assessor; (3) a county auditor; (4) a county treasurer; (5) a member of a county board; or (6) any employee, contract…

residence Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the exte…

As added by P.L.146-2012, SEC.5. Repealed by P.L.174-2022, SEC.33. IC 6-1.1-15-19 Duty of a county assessor to send quarterly notices to the fiscal officers of a taxing unit concerning notices for review filed and status of taxpayer's appeal Sec. 19. (a) A county assessor shall q…

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.3; Acts 1977, P.L.70, SEC.2. Repealed by Acts 1978, P.L.8, SEC.6.

As added by Acts 1978, P.L.8, SEC.5. Amended by P.L.74-1987, SEC.11; P.L.41-1993, SEC.12; P.L.6-1997, SEC.72; P.L.198-2001, SEC.42; P.L.1-2004, SEC.14 and P.L.23-2004, SEC.15; P.L.199-2005, SEC.7. Repealed by P.L.219-2007, SEC.149. IC 6-1.1-15-2.5 Agreed waiver of a determination…