Title 6, TAXATION

Sec. 8.5. (a) If a tax is imposed under section 3 of this chapter by a city described in section 1(6) of this chapter, the city fiscal officer shall establish a food and beverage tax receipts fund. (b) The city fiscal officer shall deposit in this fund all amounts received under …

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following: (1) Sanitary sewers or wastewater treatment facilities. (2) Park …

Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 of this chapter for only the following: (1) Renovating the city hall. (2) Constructing new police or fire stations, or both. (3) Improving the city's sanitary sewers or wastewater treatment facilities,…

Sec. 1. (a) On or before June 20th and December 20th of each year, the county auditor and the county treasurer shall meet in the office of the county auditor. Before each semi-annual meeting, the county auditor shall complete an audit of the county treasurer's monthly reports req…

Effective 1-1-2027. Sec. 10. A taxing unit may deposit distributions of excise tax revenue received in a settlement under this chapter that was collected from a tax imposed under: (1) IC 6-6-5; (2) IC 6-6-5.1; (3) IC 6-6-6.5; (4) IC 6-6-9; (5) IC 6-6-11; (6) IC 6-6-15; or (7) IC …

Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a settlement with the county auditor for the amount of taxes and special assessments which the county treasurer has collected. At each semi-annual meeting, the county tre…

Sec. 3. Immediately after each semi-annual settlement, the county auditor shall send a copy of the certificate of settlement and a statement of the distribution of the taxes collected to the state comptroller. The state comptroller shall, when the certificate of settlement and st…

Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of the county or to pay over the money due the county, the county auditor shall notify the prosecuting attorney of the appropriate judicial circuit who shall bring a suit upon the bond of the co…

Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if: (1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and (2) the…

Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, and accounted to the board for, more money than was due from the county treasurer, the board shall direct the county auditor to credit the county treasurer with the sum imp…

Sec. 7. With respect to a suit brought against a county treasurer and the county treasurer's sureties under this chapter, the books and papers in the offices of the county treasurer and county auditor are admissible as evidence if they are proved by the oral testimony of the coun…

Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property tax revenu…

Sec. 1. This chapter applies only to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000). As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74; P.L.104-2022, SE…

Sec. 2. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending an amusement park. (b) If a fiscal body adopts an ordinance under subsection (a), it …

Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) of this chapter. As added by P.L.19-1994, SEC.13.

Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect t…

Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At …

Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the county treasurer upon warrants issued by the state comptroller. As added by P.L.19-1994, SEC.13. Amended by P.L.9-2024, SEC.243.

Sec. 7. (a) If a tax is imposed under this chapter, the county legislative body shall establish a county admissions tax fund. (b) The county treasurer shall deposit money received under section 6 of this chapter in the county admissions tax fund. (c) Money earned from the investm…

Sec. 0.1. The legislative bodies of two (2) or more counties may adopt substantially similar ordinances to establish a multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals must consist of the entire geographic area…

Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members: (1) Three (3) members, not more than two (2) of whom may be from the same political party. (2) Five…

Sec. 0.3. The members of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall receive compensation as determined jointly by the fiscal bodies of each participating county. As added by P.L.207-2016, SEC.6.

Sec. 0.4. (a) The fiscal bodies of the counties that establish a multiple county property tax assessment board of appeals under section 0.1 of this chapter shall adopt substantially similar ordinances to appoint the members of the multiple county property tax assessment board of …

Sec. 0.5. (a) The county assessor for the county that has the greatest population of the counties participating in a multiple county property tax assessment board of appeals shall provide the administrative support to the multiple county property tax assessment board of appeals. …

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of th…

Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter. As added by P.L.207-2016, SEC.11.

Sec. 1. (a) This section applies only to a county that is not participating in a multiple county property tax assessment board of appeals. (b) Each county shall have a county property tax assessment board of appeals. Each member of the county property tax assessment board of appe…

Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment board of appeals may employ and fix the compensation of as many field representatives and hearing examiners as are necessary to promptly and efficiently perform …

Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hearings o…

Sec. 12. (a) This section applies beginning January 1, 2016. (b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the pr…

Sec. 2. (a) Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and subscribe to the following oath: STATE OF INDIANA ) ) SS: COUNTY OF _______________ ) I, _________________, do solemnly swear that I will su…

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter. (b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual ser…

Sec. 4. (a) A county property tax assessment board of appeals established under section 1 of this chapter shall meet either in the room of the board of commissioners in the county courthouse or in some other room provided by the county board of commissioners. (b) A multiple count…

Sec. 6. This section applies to a county property tax assessment board of appeals established under section 1 of this chapter. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property tax assessment board. The county asse…

Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete. (b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of appeals that is called by the department…

Sec. 9. (a) A county property tax assessment board of appeals may: (1) subpoena witnesses; (2) examine witnesses, under oath, on the assessment or valuation of property; (3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and (4) orde…

Sec. 1. This chapter applies to all counties imposing an innkeeper's tax under this article. As added by P.L.85-1995, SEC.38.

Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that a…

Sec. 1.4. As used in this article, "city" means a first class city, second class city, or third class city as classified under IC 36-4-1-1. As added by P.L.157-2026, SEC.178.

Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper's tax, or to make a change between collection of the tax by the county treasurer or the department of …

Sec. 2. An individual who: (1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and (2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision; holds those innkeeper's taxes in t…

Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as…

Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper's tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within t…

Sec. 5. (a) As used in this section, "commission" refers to the following: (1) A board of managers established under: (A) IC 6-9-1-2 (St. Joseph County); (B) IC 6-9-3-1 (Floyd/Clark County); (C) IC 6-9-6-2 (LaPorte County); (D) IC 6-9-10-2 (Wayne County); or (E) IC 6-9-15-2 (Jeff…

Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to c…