Title 6, TITLE 6. TAXATION

Sec. 14. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax otherwise due and payable by th…

Sec. 15. The amount of tax credits allowed under this chapter may not exceed two hundred fifty thousand dollars ($250,000) in a state fiscal year beginning July 1, 2001, or thereafter. As added by P.L.129-2001, SEC.7.

Sec. 16. The following may adopt rules under IC 4-22-2 to carry out this chapter: (1) The department of state revenue. (2) The division. As added by P.L.129-2001, SEC.7.

Sec. 2. As used in this chapter, "office" means the office of community and rural affairs established by IC 4-4-9.7-4. As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.27.

Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of: (1) a building or structure; or (2) the form and vegetative cover of property. (b) The term includes stabilization work and the maintenance of hi…

Sec. 4. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence. (b) The term does not include costs that …

Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant…

Sec. 7. As used in this chapter, "taxpayer" means: (1) an individual filing a single return; or (2) a married couple filing a joint return. As added by P.L.129-2001, SEC.7.

Sec. 8. (a) Subject to section 14 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer completes the preservation or rehabilitation of historic property and obtains the certifications required und…

natural resources Sec. 9. (a) A taxpayer qualifies for a credit under section 8 of this chapter if all of the following conditions are met: (1) The historic property is: (A) located in Indiana; (B) at least fifty (50) years old; and (C) except as provided in section 8(c) of this …

property Sec. 0.1. After December 31, 2017, a county treasurer may collect delinquent property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property by using the procedures of this chapter or IC 6-1.1-23.5. However, after a…

Sec. 1. (a) Annually, after November 10th but before August 1st of the succeeding year, each county treasurer shall serve a written demand upon each county resident who is delinquent in the payment of personal property taxes. The written demand may be served upon the taxpayer: (1…

Sec. 1.2. (a) The following documents must be signed by the county treasurer or a designee of the county treasurer: (1) A notice or demand issued under this chapter. (2) Any other document issued under this chapter that requires an authorizing signature. (b) A document signed und…

Sec. 1.5. (a) A county treasurer may enter into a contract, subject to the approval of the county executive, for services that the county treasurer considers necessary for: (1) the administration of this chapter; or (2) the collection of delinquent personal property taxes. (b) If…

remedies; attorney's fees Sec. 10. (a) If a judgment entered under section 9 of this chapter is not paid, the county treasurer may notify the delinquent taxpayer by certified mail that a judgment has been entered against him and that the treasurer is going to file a praecipe for …

indexing; execution; audits Sec. 11. (a) The treasurer of a county in which a judgment is entered under section 9 of this chapter shall send a certificate of the judgment to the treasurer of another county and to the department of local government finance if the county treasurer …

Sec. 12. (a) A judgment entered under section 9 or section 11 of this chapter may be set aside only for one (1) of the following reasons: (1) The person against whom the judgment was entered was not liable for the delinquent taxes, penalties, and collection expenses for which the…

Sec. 13. Payment of delinquent tax judgments and interest shall be made to the county treasurer. On a daily basis the county treasurer shall enter a satisfaction of all judgments paid in the delinquent tax judgment record maintained in the office of the clerk of the circuit court…

Sec. 2. (a) If a taxpayer does not pay the total amount due within thirty (30) days after the date a written demand is made under section 1 of this chapter, the county treasurer shall levy upon and sell personal property of the taxpayer which is of sufficient value to pay the del…

Sec. 3. (a) When a county treasurer levies upon personal property, the county treasurer may: (1) take immediate possession of the property and store it in a secure place; or (2) leave the property in the custody of the delinquent taxpayer until the day of the sale. (b) If the per…

Sec. 4. After a county treasurer levies upon a delinquent taxpayer's personal property, the county treasurer shall give notice of the time and place of sale. The notice shall contain a list of the property to be sold. The county treasurer shall give this notice at least ten (10) …

Sec. 5. (a) If the delinquent taxes, penalties, and collection expenses are not paid before the time set for the sale, the county treasurer shall sell sufficient personal property of the taxpayer to pay the delinquent taxes, penalties, and collection expenses. The county treasure…

goods Sec. 6. (a) The scope of the levy and sale provisions of this chapter is not limited to a taxpayer's personal property which is subject to assessment and taxation under this article. Thus, except as provided in subsection (b) of this section, all of a taxpayer's personal pr…

Sec. 7. (a) With respect to the collection of delinquent personal property taxes, the county treasurer shall charge the following collection expenses to each delinquent taxpayer: (1) For making a demand by: (A) registered or certified mail, eight dollars ($8); or (B) any other ma…

levy and sale procedure Sec. 8. When a county treasurer believes that a person who is liable for delinquent personal property taxes is about to take his property from the county without paying the taxes, the treasurer may, in the manner prescribed in this chapter, levy upon and s…

Sec. 9. (a) In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a record of the delinquencies for which written demand has been made under section 1 of this chapter and which remain unpaid for at least…

Sec. 1. This chapter applies to the town of Nashville. As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992, SEC.51; P.L.170-2002, SEC.47; P.L.172-2011, SEC.109.

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…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.111-1987, SEC.1.

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal 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 imme…

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 mu…

Sec. 5. The municipal 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 rec…

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…

Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the municipality upon warrants issued by the auditor of state. As added by P.L.111-1987, SEC.1.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the fiscal body of the municipality shall establish a food and beverage tax receipts fund. (b) The fiscal officer of the municipality shall deposit in this fund all amounts received under this chapter. (c) Any money…

Sec. 1. (a) On or after January 1 of each calendar year in which a tax sale will be held in a county and not later than fifty-one (51) days after the first tax payment due date in that calendar year, the county treasurer shall certify to the county auditor a list of real property…

payment of delinquent taxes Sec. 1.2. (a) Except as provided in subsection (c), a tract or an item of real property may not be removed from the list certified under section 1 or 1.5 of this chapter before the tax sale unless all: (1) delinquent taxes and special assessments due b…

Sec. 1.4. (a) This section applies to real property that is on an executive's certified list of vacant and abandoned property under section 1.5(a) of this chapter. (b) The executive of a county, city, or town may submit to the county auditor copies of one (1) or more orders for n…

Sec. 1.5. (a) If: (1) any property taxes or special assessments from the prior year's fall installment or before are delinquent on real property as determined under IC 6-1.1-37-10; and (2) an order from a court or a determination of a hearing authority has been obtained under IC …

Sec. 1.7. (a) The county executive or the county executive's designee may: (1) after January 1 of each calendar year in which a tax sale will be held in the county; and (2) not later than fifty-one (51) days after the first tax payment due date in that calendar year; certify to t…

As added by P.L.88-1987, SEC.1. Amended by P.L.60-1988, SEC.6; P.L.2-1997, SEC.21. Repealed by P.L.99-2018, SEC.4.

Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or attach to, the certificate of sale a written guarantee which is signed by the treasurer and which warrants: (1) that the taxes and special assessments up…

Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of: (1) the truth of the statements contained in the certificate; (2) the interest of the purchaser in the real property described in the certificate; (3) the regularity and validity…

Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale acquires a first and prior lien on the real property as against the purchaser at the prior sale. The issuance of a certificate of sale, the execution and delivery of a deed …

of deed of unsold vacant and abandoned property to municipal or county executive Sec. 13. (a) Whenever: (1) a tract is offered for sale under this chapter; and (2) no bid is received for the minimum sale price set under section 5 of this chapter; the county auditor shall prepare …

Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by a person or entity (except staff persons), unless consented to in writing…

As added by P.L.56-2012, SEC.11. Repealed by P.L.251-2015, SEC.18.

Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee. (b) A paddle fee adopted under subsection (a) may not exceed: (1) twenty-five dollars ($25) for a person who: (A) attends no …

Sec. 17. (a) For purposes of this section, in a county containing a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) As used in this section, "nonprofit entity" means an organization exempt from federal inco…

moderate income housing project Sec. 17.5. (a) This section does not apply to real property: (1) used as a principal place of residence and receiving a homestead standard deduction under IC 6-1.1-12-37 for the most recent assessment date; or (2) for which a set off has been obtai…