Title 6, TITLE 6. TAXATION

297 chapters · 4,481 sections in this title.

4,481 sectionsFiltered byTitle 6

Ind. Code § 6-1.1-20-1.1 "Controlled project"
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Note: This version of section amended by P.L.239-2023, SEC.6. See also preceding version of this section amended by P.L.236-2023, SEC.35. Sec. 1.1. (a) As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following: (1) A pr…
Ind. Code § 6-1.1-20-1.2 "Debt service"
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Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of an advance from the common school fund under IC 20-49-4-8. As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.
Ind. Code § 6-1.1-20-1.3 "Lease"
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Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3. As added by P.L.25-1995, SEC.42. Am…
Ind. Code § 6-1.1-20-1.4 "Lease rentals"
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Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease. As added by P.L.25-1995, SEC.43.
Ind. Code § 6-1.1-20-1.5 "Obligations"
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Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes. As added by P.L.25-1995,…
Ind. Code § 6-1.1-20-1.6 "Property taxes"
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Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, or IC 36-7-15.1-53. A…
Ind. Code § 6-1.1-20-1.7 "Project"
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Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building. As added by P.L.25-1995, SEC.46.
Ind. Code § 6-1.1-20-1.8 "County voter registration office"
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Sec. 1.8. As used in this chapter, "county voter registration office" means the following: (1) A board of registration established under IC 3-7-12 or by a county executive acting under IC 3-7-12. (2) A board of elections and registration (as defined in IC 3-5-2-5.3). (3) The offi…
Ind. Code § 6-1.1-20-1.9 "Registered voter", "eligible voter", and "owner of property"
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Sec. 1.9. (a) As used in this chapter, "registered voter" means the following: (1) In the case of a petition under section 3.1 of this chapter to initiate a petition and remonstrance process, an individual who is registered to vote in the political subdivision on the date the cou…
Ind. Code § 6-1.1-20-10 Restrictions on promoting a position on a petition and
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remonstrance Sec. 10. (a) This section applies to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease; and (2) any other political subdivision that has assessed value within the same taxing …
Ind. Code § 6-1.1-20-10.1 Restrictions on promoting a position on a referendum
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Sec. 10.1. (a) This section applies only to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease subject to sections 3.5 and 3.6 of this chapter; and (2) any other political subdivision that …
Ind. Code § 6-1.1-20-11 Standards; validity of signatures on petition
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Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter. (b) If: (1) the validity of a signature is uncertain; and (2) this section does not establish a standard to b…
Ind. Code § 6-1.1-20-12 Distribution of levy approved in referendum
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Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year. (b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved b…
Ind. Code § 6-1.1-20-2 Lease obligations and issuance of instruments authorized
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Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary. [Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.] Formerly: Acts 1975, P.L.47, …
Ind. Code § 6-1.1-20-2.5 Allocation of certain project costs
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Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corpor…
Ind. Code § 6-1.1-20-3 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1987, SEC.12. Repealed by P.L.25-1995, SEC.94.
Ind. Code § 6-1.1-20-3.1 Procedures to be completed by political subdivision before
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imposing property taxes for bonds or lease for certain projects; thresholds Sec. 3.1. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to the following: (1) A controlled project (as defined in section 1.1 of this chapter as in effect June 30, 2008) f…
Ind. Code § 6-1.1-20-3.2 Petition and remonstrance process for bonds or lease for
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certain projects Sec. 3.2. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to controlled projects described in section 3.1(a) of this chapter. (b) If a sufficient petition requesting the application of a petition and remonstrance process has been fi…
Ind. Code § 6-1.1-20-3.3 Applicability of other statutes to imposition of property taxes
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Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay th…
Ind. Code § 6-1.1-20-3.4 Repealed
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As added by P.L.224-2007, SEC.32. Repealed by P.L.146-2008, SEC.801.
Ind. Code § 6-1.1-20-3.5 Procedures required before imposing property taxes for bonds
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or lease for certain projects; thresholds; petition requesting initiation of referendum Sec. 3.5. (a) This section applies only to a controlled project that meets the following conditions: (1) The controlled project is described in one (1) of the following categories: (A) An elem…
Ind. Code § 6-1.1-20-3.6 Referendum process for bonds or lease for certain projects;
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imposition of property taxes to pay debt service Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter, this section applies only to a controlled project described in section 3.5(a) of this chapter. (b) In the case of a controlled project: (1) described in sect…
Ind. Code § 6-1.1-20-3.7 Political subdivision resolution to apply local public question
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process if no petition requested the application or in certain disaster, accident, or emergency circumstances Sec. 3.7. (a) This section applies to the following: (1) The issuance of bonds or the entering into a lease for a controlled project: (A) to which section 3.5 of this cha…
Ind. Code § 6-1.1-20-3.8 Procedure for initiating referendum for certain projects when
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petition and remonstrance process would otherwise apply Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies. (b) If the proper officers of a political subdivision make a pre…
Ind. Code § 6-1.1-20-3.9 Eligibility to vote on public question
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Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question. As added by P.L.…
Ind. Code § 6-1.1-20-4 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.47, SEC.1; P.L.27-1986, SEC.3. Repealed by P.L.25-1995, SEC.94.
Ind. Code § 6-1.1-20-4.5 Maintenance emergencies
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Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes: (1) repair of a boiler or chiller system; (2) roof repair; (3) storm damage repai…
Ind. Code § 6-1.1-20-5 Issuance of bonds or leases in excess of $5,000; objections by
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taxpayers to certain bonds or leases Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars ($5,000), they shall give notice of the decision by: (1) posting; and (2) publicat…
Ind. Code § 6-1.1-20-6 Department of local government finance hearing on taxpayers'
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objections; department action; appeal Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed in section 5(b) of this chapter, the department of local government finance shall fix a time and place for a hearing on the matter. The department of local govern…
Ind. Code § 6-1.1-20-7 Interest rate in excess of 8%; approval by department of local
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government finance of certain bonds Sec. 7. (a) This section does not apply to bonds, notes, or warrants for which a political subdivision: (1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in …
Ind. Code § 6-1.1-20-7.5 Review and approval by department of local government
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finance not required for certain bonds or leases Sec. 7.5. This section applies only to bonds, leases, and other debt for which a political subdivision: (1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as …
Ind. Code § 6-1.1-20-8 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-48-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.59, SEC.1. Repealed by Acts 1980, P.L.8, SEC.26.
Ind. Code § 6-1.1-20-8.5 Repealed
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Formerly: Acts 1975, P.L.54, SEC.1. Repealed by Acts 1980, P.L.8, SEC.26.
Ind. Code § 6-1.1-20-9 Public improvement bonds, ordinance, or resolution;
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construction bidding Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property taxes to finance a public improvement or enter into a lease rental agreement payable from property taxes to finance a public improvement, they shall ad…
Ind. Code § 6-3.1-20-1 "Indiana income"
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Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return. As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.
Ind. Code § 6-3.1-20-2 "Homestead"
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Sec. 2. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-12-37. As added by P.L.151-2001, SEC.5. Amended by P.L.1-2009, SEC.51.
Ind. Code § 6-3.1-20-3 "State income tax liability"
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Sec. 3. As used in this chapter, "state income tax liability" means an individual's adjusted gross income tax liability under IC 6-3. As added by P.L.151-2001, SEC.5.
Ind. Code § 6-3.1-20-4 Entitlement to credit
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Sec. 4. (a) Except as provided in subsections (b) and (c), an individual is entitled to a credit under this chapter if: (1) the individual's Indiana income for the taxable year is less than eighteen thousand six hundred dollars ($18,600); and (2) the individual pays property taxe…
Ind. Code § 6-3.1-20-5 Amount of credit
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Sec. 5. (a) Each year, an individual described in section 4 of this chapter is entitled to a refundable credit against the individual's state income tax liability in the amount determined under this section. (b) In the case of an individual with Indiana income of less than eighte…
Ind. Code § 6-3.1-20-6 Filing with department required
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Sec. 6. To obtain the credit provided by this chapter, an individual must file with the department information concerning the property taxes paid on the individual's homestead and any other information required by the department. As added by P.L.151-2001, SEC.5.
Ind. Code § 6-3.1-20-7 Amount of credits determined by department and deposited in
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state general fund; transfers to northwest Indiana regional development authority Sec. 7. (a) The department shall before July 1 of each year determine the following: (1) The greater of: (A) eight million five hundred thousand dollars ($8,500,000); or (B) the amount of credits al…
Ind. Code § 6-3-2.1-1 Applicability
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Sec. 1. This chapter applies to taxable years beginning after December 31, 2021. As added by P.L.1-2023, SEC.5.
Ind. Code § 6-3-2.1-2 Definitions
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Sec. 2. The following definitions apply throughout this chapter: (1) "Electing entity" means a pass through entity described in IC 6-3-1-35 that is subject to Subchapter K or Subchapter S of the Internal Revenue Code and makes the election under this chapter. (2) "Entity owner" m…
Ind. Code § 6-3-2.1-3 "Authorized person"; pass through entity tax election;
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applicability of election Sec. 3. (a) For purposes of this section, "authorized person" means any individual with the authority from the electing entity to bind the electing entity or sign returns on its behalf. (b) Each taxable year, an authorized person may elect, on behalf of …
Ind. Code § 6-3-2.1-4 Tax imposed; rate; return; treatment of certain tax payments
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by nonelecting pass through entity Sec. 4. (a) A tax shall be imposed on the adjusted gross income of an electing entity for the taxable year of the election. The adjusted gross income of the electing entity shall be the aggregate of the direct owners' share of the electing entit…
Ind. Code § 6-3-2.1-5 Computation of tax; refundable credit; applicability of other
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credits Sec. 5. (a) Each electing entity shall compute each direct owner's share of the tax imposed by section 4 of this chapter and reflect that amount in the form and manner prescribed by the department. (b) Each entity owner shall be entitled to a refundable credit in an amoun…
Ind. Code § 6-3-2.1-6 Exception; estimated tax payments; penalty for underpayment
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Sec. 6. (a) Except as otherwise provided in this section, an electing entity shall be subject to the obligation to make estimated tax payments under this article for the tax imposed under section 4 of this chapter in the same manner as applicable to corporations under IC 6-3-4-4.…
Ind. Code § 6-9-21-1 Application of chapter
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Sec. 1. This chapter applies to a county having a population of more than one hundred ten thousand (110,000) and less than one hundred twelve thousand (112,000). As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49; P.L.170-2002, SEC.46; P.L.119-2012, SEC.68; P.L.104-20…
Ind. Code § 6-9-21-10 Expiration of chapter
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Sec. 10. (a) The tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than…
Ind. Code § 6-9-21-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.76-1986, SEC.1.