Title 6, TITLE 6. TAXATION

Sec. 1. 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. (3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. (4) "Peer to…

Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days. (b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or…

Sec. 3. (a) The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds. (b) The sharing of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is …

Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax: (1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or …

Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise 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. (b) Each retail merchant filing a return for the vehic…

county Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account. (b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sha…

determination Sec. 1. (a) Except as provided in section 2 of this chapter, an assessing official or county property tax assessment board of appeals may not change the assessed value claimed by a taxpayer on a personal property return unless the assessing official or county proper…

Sec. 2. Notwithstanding section 1(a)(4) of this chapter, the department of local government finance shall reassess tangible property when an appealed assessment of the property is remanded to the Indiana board under IC 6-1.1-15-8. [Pre-1975 Property Tax Recodification Citation: 6…

Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an assessment within the time period prescribed in section 1(a)(2) of this chapter because the board is no longer in session, the board shall file with the department of local government …

Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment may be made. If a shorter period for action and notice is provided elsewhere in this article, that provision controls. However, if any other conflict exists betwe…

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) and less than one hundred thirty-nine thousand (139,000). As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.12-1992, SEC.46; P.L.170-2002, SEC.43; P.L.119-2012, SEC.…

Sec. 2. As used in this chapter: "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. As added by Acts 1982, P.L.68, SEC.1.

administration Sec. 3. (a) The county fiscal body may pass an ordinance to levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) boat motel; …

Sec. 4. When the tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and encourage…

members, terms, removal, compensation, and oaths of office; meetings; officers; quorum; majority concurrence Sec. 5. (a) When the tax is levied under section 3 of this chapter, there is created a seven (7) member visitor and convention commission (referred to as the commission in…

Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules ne…

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audi…

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a…

Sec. 0.3. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any: (1) filing; (2) report; (3) de…

duplicate; county auditor reduction of assessed value used to set tax rates; limitation on reduction; reduction may not be offered as evidence in appeal Sec. 0.5. (a) For purposes of this section, "net assessed value" means assessed value after the application of deductions, exem…

report of annexations Sec. 0.7. (a) Before June 15 of each year after 2019, the fiscal officer of each political subdivision shall provide the department of local government finance with: (1) an estimate of the total amount of the political subdivision's debt service obligations …

submission of parcel level data Sec. 1. (a) On or before August 1 of each year, the county auditor shall submit a certified statement of the assessed value for the ensuing year to the department of local government finance in the manner prescribed by the department. (b) The depar…

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.151; P.L.224-2007, SEC.12; P.L.146-2008, SEC.155. Repealed by P.L.257-2019, SEC.41.

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.8; P.L.90-2002, SEC.152; P.L.224-2007, SEC.13; P.L.146-2008, SEC.156. Repealed by P.L.257-2019, SEC.42.

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.52, SEC.4; P.L.224-2007, SEC.14; P.L.146-2008, SEC.157; P.L.182-2009(ss), SEC.119. Repealed by P.L.257-2019, SEC.43.

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.153; P.L.178-2002, SEC.25; P.L.1-2003, SEC.24; P.L.228-2005, SEC.20; P.L.182-2009(ss), SEC.120. Repealed by P.L.257-2019, SEC.44.

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.154; P.L.73-2005, SEC.3; P.L.234-2005, SEC.4; P.L.224-2007, SEC.15; P.L.146-2008, SEC.158; P.L.182-2009(ss), SEC.121. Repealed by P.L.257-2019, SEC.4…

[Pre-1975 Property Tax Recodification Citation: 6-1-46-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.18; P.L.90-2002, SEC.155; P.L.224-2007, SEC.16; P.L.146-2008, SEC.159; P.L.182-2009(ss), SEC.122. Repealed by P.L.257-2019, SEC.46.

rates, tax levies, and budgets; public hearing requests; deadline for completion; limitations on levy for lease payments; judicial review of department action Sec. 16. (a) The department of local government finance shall certify the tax rates and tax levies for all funds of polit…

request Sec. 16.1. (a) If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by …

supplemental appropriations Note: This version of section amended by P.L.245-2015, SEC.12, effective 1-1-2016. See also preceding version of this section amended by P.L.184-2015, SEC.8, effective 7-1-2015. Sec. 16.2. The department of local government finance may not approve the …

department of local government finance Sec. 16.5. This section applies in each case in which the department of local government finance has the power to approve or disapprove the tax levy for a cumulative building or sinking fund proposed to be established by a political subdivis…

submission to department of local government finance Sec. 16.7. (a) A political subdivision that in any year adopts a proposal to establish a cumulative fund or sinking fund under any of the following provisions must submit the proposal to the department of local government finan…

government finance Sec. 17. Subject to the limitations contained in IC 6-1.1-18.5 and IC 20-46, the department of local government finance may at any time increase the tax rate and tax levy of a political subdivision for the following reasons: (1) To pay the principal or interest…

[Pre-1975 Property Tax Recodification Citation: 6-1-46-10.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1992, SEC.59; P.L.36-1994, SEC.1; P.L.55-1997, SEC.1. Repealed by P.L.273-1999, SEC.66.

Sec. 19. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies. [1975 Pr…

Sec. 2. (a) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue which the political subdivision will receive from the state for and during the budget year for which the budget is being formu…

public libraries) without an elected governing body by city, town, or county fiscal body Sec. 20. (a) This section applies to each governing body of a taxing unit that is not comprised of a majority of officials who are elected to serve on the governing body. For purposes of this…

an elected governing body by city, town, or county fiscal body Sec. 20.3. (a) Except as provided in section 20.4 of this chapter, this section applies only to the governing body of a public library that: (1) is not comprised of a majority of officials who are elected to serve on …

excessive cash balance of funds derived from tax revenue Sec. 20.4. (a) This section applies only if on December 31, as reported in the public library's annual report under IC 5-11-1-4, the cash balance of all funds of the public library derived from tax revenue is greater than o…

lease must be reviewed by the city, town, or county fiscal body Sec. 20.5. (a) This section applies to the governing body of a taxing unit unless a majority of the governing body is comprised of officials who are elected to serve on the governing body. For purposes of this sectio…

public library's proposed budget to the Indiana state library; declaratory judgment Sec. 20.6. (a) Each public library shall identify the applicable city, town, or county fiscal body that receives a public library's proposed budget as provided in section 20.3(c) or 20.3(d) of thi…

Sec. 21. Notwithstanding any other law, in a county having a consolidated city, the city controller of the consolidated city has all the powers and shall perform all the duties assigned to county auditors under this chapter related to the fixing and reviewing of budgets, tax rate…

Sec. 22. (a) In determining the amount of the levy for a debt service fund for a budget year, the maximum amount allowed for an operating balance in the debt service fund is the sum of the maximum allowable operating balance for each debt included in the debt service fund. The ma…

notice; availability on computer gateway; solid waste management districts; township trustee estimate of cost of township assistance Sec. 3. (a) The proper officers of a political subdivision shall formulate its estimated budget and its proposed tax rate and tax levy on the form …

amount Sec. 3.1. (a) This section: (1) applies only to an operating referendum tax levy under IC 20-46-1 approved by the voters before January 1, 2023, that is imposed by a school corporation for taxes first due and payable in 2024; (2) does not apply to an operating referendum t…

As added by P.L.146-2008, SEC.148. Amended by P.L.182-2009(ss), SEC.115; P.L.137-2012, SEC.24; P.L.257-2013, SEC.7. Repealed by P.L.184-2016, SEC.7.

from credits; meeting by county fiscal body; recommendations Sec. 3.6. (a) At the first meeting of the county fiscal body in August, the county fiscal body shall review the following: (1) The estimated levy limits provided by the department of local government finance under IC 6-…

As added by P.L.257-2013, SEC.8. Amended by P.L.53-2014, SEC.72. Repealed by P.L.184-2016, SEC.9.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1981, P.L.45, SEC.105.