Title 6, TAXATION

Sec. 0.3. (a) The definitions set forth in IC 4-4-8 (before its repeal) and this chapter apply to this section. (b) Notwithstanding any other law, all loans, loan agreements, or similar arrangements between the department and a qualified entity are legalized and declared valid if…

Sec. 0.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by: (1) an ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter; (2) a resolution adopted under IC 8-22-3.5-5 and con…

Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units). (b) Notwithstanding any other law: (1) for economic development districts established after January 1, 1992, this chapter does not apply to fire protection districts establ…

Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this chapter. As added by P.L.63-1991, SEC.1 and P.L.42-1992, SEC.6. Amended by P.L.1-1993, SEC.36.

Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements. As added by P.L.19-1988, SEC.5.

Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC 5-28-9-3. As added by P.L.24-1987, SEC.11. Amended by P.L.4-2005, SEC.43.

Sec. 1.6. As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2) that has a cost of the project (as defined in IC 5-1.2-2) greater than one hundred million dollars ($100,000,000). As added by P.L.24-198…

Sec. 10. The executive of a unit may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to pay property taxes on, tangible property that is or will be located in an allocation area established under this chapter in which the taxpayer waives review …

Sec. 2. (a) If the fiscal body of a unit finds that: (1) in order to promote opportunities for the gainful employment of its citizens, the attraction of a new business enterprise to the unit, the retention or expansion of a business enterprise existing within the boundaries of th…

Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the fiscal body shall file with the Indiana economic development corporation: (1) a copy of the ordinance; (2) a description of the proposed industrial development program a…

Sec. 3. (a) The fiscal body shall publish notice of the adoption and substance of the ordinance in accordance with IC 5-3-1 after: (1) the adoption of the ordinance under section 2 of this chapter; and (2) the fiscal body receives preliminary certification from the Indiana econom…

Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter and is aggrieved by the final action taken, may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court of the county…

Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter must include a provision with respect to the allocation and distribution of property taxes for the purposes and in the manner provided in this section. The al…

Sec. 5.7. Notwithstanding any other law, if the Indiana economic development corporation subsequently designates territory that is located in an existing allocation area under this chapter as an innovation development district under IC 36-7-32.5, the allocation area may not be re…

Sec. 6. An economic development district may be enlarged by the fiscal body by following the same procedure for the creation of an economic development district specified in this chapter. As added by P.L.19-1985, SEC.5. Amended by P.L.42-1992, SEC.7; P.L.192-2002(ss), SEC.46; P.L…

Sec. 7. No area shall be declared part of an economic development district if it has already been declared an allocation area under IC 36-7-14 or IC 36-7-15.1. As added by P.L.19-1985, SEC.5.

Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in an economic development district within two (2) years from the date of the ordinance confirming the establishment of that district,…

Sec. 9. (a) The fiscal body of a unit may by ordinance authorize the issuance of obligations to the department of commerce under IC 4-4-8 (before its repeal) or to the Indiana economic development corporation under IC 5-28-9 payable solely from taxes allocated under section 5 of …

Sec. 1. This chapter applies to Steuben County. As added by P.L.96-2008, SEC.3.

Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or …

Sec. 11. The general assembly finds that Steuben County and the city of Angola face unique challenges because of their fluctuating population and that the challenges may be addressed through the provisions of this chapter. As added by P.L.96-2008, SEC.3.

Sec. 12. (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.96-2008, SEC.3.

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 transactions described in section 4 of this chapter. (b) If the fiscal body adopts an ordinance under subsection (a), the fiscal body shall imme…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a 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 county…

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. A tax 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 with the payment of the tax imposed under this chapter may be made on …

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller. The county auditor shall, at least monthly, make a distribution of fifty percent (50%) …

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a county described in section 1 of this chapter, the fiscal officer of a political subdivision receiving a distribution under this chapter shall establish a food and beverage tax receipts fund. (b) The fiscal offi…

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by a political subdivision receiving a distribution under this chapter only for the following purposes: (1) Construction, extension, or completion of sewe…

Sec. 1. As used in this chapter, "commission" refers to the ports of Indiana established by IC 8-10-1-3. As added by P.L.62-1988, SEC.1. Amended by P.L.98-2008, SEC.6.

Sec. 1.5. As used in this chapter, "affiliate" means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareho…

Sec. 10. (a) The deduction under this section applies only to new manufacturing equipment installed before July 1, 2018. (b) Subject to subsection (e), an owner of new manufacturing equipment whose statement of benefits is approved is entitled to a deduction from the assessed val…

Sec. 11. (a) A person that desires to obtain the deduction provided by section 10 of this chapter must file a certified deduction application, on forms prescribed by the department of local government finance, with: (1) the auditor of the county in which the new manufacturing equ…

Sec. 12. In addition to the requirements of section 11(b) of this chapter, an application for a deduction filed under section 11 of this chapter must contain any additional information required to show compliance with the statement of benefits approved under section 9 of this cha…

Sec. 13. Instead of the additional information required by section 12 of this chapter to show compliance with a statement of benefits approved under section 9 of this chapter, the property owner may substitute a benefit performance waiver certificate issued by the commission. The…

Sec. 14. If: (1) as the result of an error the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and (2) the taxpayer is entitled to a correction o…

Sec. 15. This chapter expires January 1, 2032. As added by P.L.212-2018(ss), SEC.17.

Sec. 2. As used in this chapter, "district" means a geographic territory designated as a maritime opportunity district by the ports of Indiana under section 7 of this chapter. As added by P.L.62-1988, SEC.1. Amended by P.L.98-2008, SEC.7.

Sec. 4. As used in this chapter, "new manufacturing equipment" means any tangible personal property that an applicant for the deduction under section 11 of this chapter: (1) installs in a district before July 1, 2018; (2) uses in the direct production, manufacture, fabrication, a…

Sec. 5. As used in this chapter, "redevelopment" means the construction of new structures, in a district, either: (1) on unimproved real estate; or (2) on real estate upon which a prior existing structure is demolished to allow for a new construction. As added by P.L.62-1988, SEC…

Sec. 6. As used in this chapter, "rehabilitation" means the remodeling, repair, or improvement of property in any manner or any enlargement or extension of property. As added by P.L.62-1988, SEC.1.

Sec. 7. (a) The commission may find that a geographic territory is a maritime opportunity district if the commission determines that: (1) the territory is located adjacent to a state owned port on state owned land; (2) there will be redevelopment or rehabilitation of property wit…

Sec. 8. (a) If the commission finds that a territory is a district, it shall either: (1) prepare maps and plats that identify the district; or (2) prepare a simplified description of the boundaries of the district by describing its location in relation to public ways, streams, or…

Sec. 9. (a) Before a person acquires new manufacturing equipment for which the person wishes to claim a deduction under this chapter, the person must submit to the commission a statement of benefits, in a form prescribed by the department of local government finance. The statemen…

Sec. 1. This chapter applies to taxable years beginning after December 31, 2023. As added by P.L.203-2023, SEC.3.