Title 6, TAXATION

Sec. 26. An appeal under section 25 of this chapter shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The co…

Sec. 27. (a) A property owner who desires to obtain the deduction provided by section 24 of this chapter must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located…

Sec. 28. (a) Subject to this section and section 34 of this chapter, the amount of the deduction which the property owner is entitled to receive under this chapter for a particular year equals the product of: (1) the increase in the assessed value resulting from the remediation a…

Sec. 29. A property owner who files a deduction application under section 27 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits filed under sections 6 and 1…

Sec. 3. As used in this chapter, "remediation" has the meaning set forth in IC 13-11-2-186. As added by P.L.59-1997, SEC.1.

Sec. 30. (a) Within forty-five (45) days after receipt of the information described in section 29 of this chapter, the designating body may determine whether the property owner has substantially complied with the statement of benefits filed under sections 6 and 18 of this chapter…

Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document. (b) The following information is a public record if filed under section 29 of this chapter: (1) The name and address of the taxpayer. (2) The location and description of …

Sec. 32. (a) Each calendar year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter: (1) A list of the approved deduction applications that were filed under this chapter during that year. The list…

Sec. 33. (a) This section applies only to the following requirements under this chapter: (1) Failure to provide the completed statement of benefits form to the designating body before the hearing required under this chapter. (2) Failure to submit the completed statement of benefi…

Sec. 34. 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. 4. As used in this chapter, "zone" means a brownfield revitalization zone established under this chapter. As added by P.L.59-1997, SEC.1.

Sec. 5. (a) A person may apply to a designating body to designate an area as a brownfield revitalization zone. (b) An application under this section must: (1) be submitted to the designating body before the initiation of a voluntary remediation under IC 13-25-5; (2) include suffi…

Sec. 6. Not later than the date that the designating body adopts a resolution under section 9 of this chapter, the applicant shall submit a statement of public benefits to the designating body. The statement of benefits must include the following information: (1) A description of…

Sec. 7. A designating body may, by resolution, do the following: (1) Impose a fee for filing an application to designate an area as a zone or to approve a deduction. The fee may be sufficient to defray actual processing and administrative costs associated with the application. (2…

Sec. 8. If a designating body proposes to designate a zone, the designating body shall either: (1) prepare maps and plats that identify the proposed brownfield revitalization zone; or (2) prepare a simplified description of the boundaries of the brownfield revitalization zone by …

Sec. 9. After the submission of a statement of benefits under section 6 of this chapter and the compilation of the materials described in section 8 of this chapter, the designating body may adopt a resolution to declare the area a brownfield revitalization zone. As added by P.L.5…

Sec. 1. This chapter applies to the town of Cloverdale. As added by P.L.157-2013, SEC.1.

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.157-2013, SEC.1.

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

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 to…

Sec. 5. A town food and beverage tax imposed under section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a …

Sec. 6. The town food and beverage 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 tax may be…

Sec. 7. If a tax is imposed under section 3 of this chapter, the amounts received from the tax shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the state comptroller. As added by P.L.157-2013, SEC.1. Amended by P.L.9-2024, SEC.253…

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

Sec. 9. (a) Except as provided in subsection (b), money in the food and beverage tax receipts 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 …

Sec. 1. This chapter applies to the following economic development incentive programs: (1) Grants and loans provided by the Indiana economic development corporation under IC 5-28, the office of tourism development under IC 5-29 (before July 1, 2020), or the Indiana destination de…

Sec. 2. As used in this chapter, an "economic development incentive" refers to a tax credit, deduction, exemption, grant, or loan awarded under a program described in section 1 of this chapter. As added by P.L.60-1997, SEC.1.

Sec. 3. If a recipient of an economic development incentive fails to comply with the wage and benefit levels that the recipient proposed or promised to obtain an economic development incentive, as determined by the entity awarding the economic development incentive, the recipient…

Sec. 4. If an economic development incentive is forfeited under section 3 of this chapter, the economic development incentive may not be restored to the recipient until the entity awarding the economic development incentive determines that the recipient is in compliance with the …

Sec. 1. This chapter applies to the city of Fishers. As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.93.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 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 col…

Sec. 11. (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.157-2013, SEC.2.

Sec. 3. (a) The fiscal body of the city may adopt an ordinance on or before December 31, 2023, to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this s…

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 city; …

Sec. 5. The city food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the reta…

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 city fiscal officer upon warrants issued by the state comptroller. As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.97; P.L.9-2024, SEC.254.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a city, 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 this chapter. (c) Money earned from the inve…

Sec. 9. Money in the food and beverage tax receipts fund shall be used by the city: (1) to reduce the city's property tax levy for a particular year at the discretion of the city, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.…

Sec. 1. The following definitions apply throughout this chapter: (1) "Adjustment year" means the partnership taxable year described in Section 6225(d)(2) of the Internal Revenue Code. (2) "Administrative adjustment request" means an administrative adjustment request filed by a pa…

Sec. 10. (a) The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners, owners, and beneficiaries of those tiered partners that are subject to tax under IC 6-3 or IC 6-5.5, are subject to the reporting and payment requirements of…

Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other…

Sec. 12. (a) The election made pursuant to section 9(c) of this chapter is irrevocable unless the department, in its discretion, determines otherwise. (b) If properly reported and paid by the audited partnership or tiered partner, the amount determined under section 9(c)(2) of th…

Sec. 13. If the department conducts an audit or investigation under this chapter, or the partnership receives federal adjustments covered under sections 9 through 12 of this chapter, the partnership shall be required to designate a state partnership representative for that taxabl…