Title 6, TITLE 6. TAXATION

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately s…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of 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 the co…

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…

Sec. 6. The tax that may be imposed under this chapter 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 taxes may be made on separate ret…

affiliation; residency; term; vacancy; vote Sec. 7. (a) If a tax is levied under section 3 of this chapter, the county fiscal body shall establish a civic center authority, composed of nine (9) members. The nine (9) members shall be appointed as follows: (1) Four (4) members appo…

Sec. 8. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the civic center authority established in the county upon warrants issued by the auditor of state. As added by P.L.76-1986, SEC.1.

Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the civic center authority shall establish a food and beverage tax receipts fund. (b) The authority shall deposit in this fund all amounts received under this chapter. (c) Any money earned from the investment of mon…

Sec. 1. This chapter creates the Indiana earned income tax credit. As added by P.L.273-1999, SEC.227.

As added by P.L.273-1999, SEC.227. Amended by P.L.291-2001, SEC.152; P.L.192-2002(ss), SEC.116; P.L.246-2005, SEC.74. Repealed by P.L.146-2008, SEC.817.

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.

taxpayer's earned income; cost of living adjustments under the Internal Revenue Code Sec. 6. (a) Except as provided by subsections (b), (d), and (e), an individual who is eligible for an earned income tax credit under Section 32 of the Internal Revenue Code as in effect on Januar…

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.

Sec. 8. To obtain a credit under this chapter, a taxpayer must claim the credit in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department of state revenue determines is necessary f…

Sec. 9. (a) The division of family resources shall apply the refundable portion of the credits provided under this chapter as expenditures toward Indiana's maintenance of effort under the federal Temporary Assistance for Needy Families (TANF) program (45 CFR 265). (b) The departm…

Sec. 1. Except as otherwise provided by law, it is sufficient for purposes of assessment and taxation to describe personal property on all records and notices by using the words "personal property" to include all types of personal property assessed to a person under this article.…

Sec. 10. (a) A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost, and collection expenses, including reasonable attorney's fees and court costs, resulting from late payment of the taxes. (b) A person's liability …

Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent may pay the delinquent taxes, penalties, and cost. The amount so paid is an additional lien on the real property in favor of the lienholder and is collectible, with interest at ten percent (1…

Sec. 12. (a) When a property owner pays the taxes or special assessments levied against any property, and a receipt is provided by the county treasurer, the receipt shall be on a form prescribed or approved by the state board of accounts. The receipt shall contain: (1) the name o…

Sec. 12.1. If: (1) a property owner or a person acting on behalf of a property owner tenders a draft to the county treasurer for the payment of the taxes or special assessments levied against any property; and (2) the draft is dishonored upon presentation for payment; any costs i…

Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and all subsequent penalties and cost resulting from the taxes. This lien a…

Sec. 13.5. (a) A political subdivision acquires a lien on each tract of real property for: (1) all special assessments levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c); and (2) all subsequent penalties and costs result…

certification of governmental employees; search of delinquent tax levies Sec. 14. (a) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer of each politi…

Sec. 15. If the county treasurer finds that a person whose name is certified to him under section 14 of this chapter is delinquent in the payment of his taxes, he shall certify the name of that person and the amount of the delinquency to the official of the political subdivision …

Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide the auditor of state, the Indiana department of transportation, and the board of trustees of each state institution or school with a list of each person who is delinquent in the paym…

Sec. 17. A county treasurer who receives funds that have been deducted under section 15 or section 16 of this chapter from money due a person shall apply the funds to the delinquent taxes, penalties, and interest owed by that person until those items are paid in full. [Pre-1975 P…

Sec. 18. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail. As added by P.L.61-2011, SEC.1.

Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the taxes on it when it is described by: (1) reference to the name of the subdivision and lot number, if the tract of land has been platted into lots or subdivided and a plat…

Sec. 3. (a) Except as provided in subsection (b), the auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable in that year for the county. This roll shall be known as the "tax duplicate" and shall show: (1) the value of all the assesse…

Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the county auditor shall give notice of the rate of tax per one hundred dollars ($100) of assessed valuation to be collected in the county for each purpose and the total of the rates in each taxing district. This noti…

government finance by county auditor; information to be included in the abstract; abstract as public record Sec. 5. (a) On or before March 15 of each year, the county auditor shall prepare and deliver to the department of local government finance and the county treasurer a certif…

Sec. 6. The county treasurer shall keep a register of taxes and special assessments in the manner and on the form prescribed by the state board of accounts. He shall enter each payment of the taxes and special assessments in the register on the day the payment is received. [Pre-1…

Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject to this article is made by: (1) check; (2) bank draft; (3) money order; (4) bank card or credit card; or (5) any other draft or financial instrument that is payable by a third party; and the third party refuses to pa…

Sec. 7. The county treasurer shall keep a daily cash book on the form prescribed by the state board of accounts. He shall enter all funds received by him in the cash book on the day the funds are received. The county treasurer shall also record in the cash book all the deposits, …

[Pre-1975 Property Tax Recodification Citation: 6-1-52-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1976, P.L.14, SEC.1; P.L.57-1986, SEC.2; P.L.60-1991, SEC.1; P.L.6-1997, SEC.89; P.L.64-2004, SEC.13; P.L.162-2006, SEC.15; P.L.169-2006, SEC.10; P.L.1-2007, SEC.46. …

electronic options Sec. 8.1. (a) The county treasurer shall: (1) except as provided in subsection (h), mail to the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records, or to the last kn…

ordinance Sec. 8.2. (a) This section applies to a county containing a consolidated city. (b) The legislative body of a county may adopt an ordinance: (1) allowing a taxpayer to include a donation of money to the county with a payment under section 9 of this chapter; (2) establish…

Sec. 8.3. If an ordinance is adopted under section 8.2 of this chapter, the treasurer of the adopting county shall include with each statement mailed under section 8.1 of this chapter a notice describing: (1) the manner in which a taxpayer may donate money to the county under sec…

Sec. 8.5. The county treasurer shall include on every statement mailed under section 8.1 of this chapter the following language: "If any circumstances have changed that would make you ineligible for a deduction that you have been allowed in the exemption block on this tax bill, y…

Sec. 9. (a) Except as provided in subsection (b), the property taxes assessed for a year under this article are due in two (2) equal installments on May 10 and November 10 of the following year. (b) Subsection (a) does not apply if any of the following apply to the property taxes…

Sec. 9.5. (a) This section applies only to property taxes first due and payable in a year that begins after December 31, 2003: (1) with respect to a homestead (as defined in IC 6-1.1-12-37); and (2) that are not payable in one (1) installment under section 9(c) of this chapter. (…

Sec. 9.7. (a) As used in this section, "current year" refers to the calendar year in which property taxes are first due and payable and are subject to payment during the payment period under this section. (b) As used in this section, "monthly payment plan" means a plan that: (1) …

Sec. 9.9. If: (1) the owner of the real property makes changes to the real property described in IC 6-1.1-5-15(a); (2) the owner of the real property complies with IC 6-1.1-5-15(a) or IC 6-1.1-5-15(b), as applicable; and (3) the assessing officials responsible for assessing the r…

As added by P.L.129-2001, SEC.7. Repealed by P.L.166-2014, SEC.26.

Sec. 10. (a) The office shall provide the certifications referred to in section 9(3) and 9(4) of this chapter if a taxpayer's proposed preservation or rehabilitation plan complies with the standards of the office and the taxpayer's preservation or rehabilitation work complies wit…

Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certifications by th…

Sec. 12. For purposes of IC 6-3, the adjusted basis of the structure shall be reduced by the amount of a credit granted under this chapter. As added by P.L.129-2001, SEC.7.

Sec. 13. (a) A credit claimed under this chapter shall be recaptured from the taxpayer if: (1) the property is transferred less than five (5) years after completion of the certified preservation or rehabilitation work; or (2) less than five (5) years after completion of the certi…