Title 6, TAXATION

Sec. 15. The county recorder shall record the following without charge in the miscellaneous records of the county recorder: (1) A statement of the amount of property tax deferred. (2) A statement of payment of deferred property taxes. (3) A notice of termination of a deferral. As…

Sec. 2. As used in this chapter, "homestead property tax liability" refers to a liability for property taxes: (1) that are assessed on tangible property that is a homestead, including all tangible property, regardless of type, located in any parcel that contains the homestead; an…

Sec. 3. As used in this chapter, "property taxes" refers to ad valorem property taxes. The term does not include special assessments, fees, or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5. As added by P.L.68-2025, SEC.85.

Sec. 4. As used in this chapter, "qualified individual" means an individual who: (1) has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed; (2) has held a qualified interest in the homestead for at least five (5) year…

Sec. 5. As used in this chapter, "qualified interest" means the following: (1) An ownership interest in a homestead. (2) An interest in a contract for the purchase of a homestead that: (A) is recorded in the county recorder's office; and (B) provides that a person purchasing the …

Sec. 6. (a) A county fiscal body may adopt an ordinance to establish a homestead property tax deferral program to be administered by the county treasurer as provided in this chapter. (b) An ordinance adopted under this section must apply to all of the territory of the county and …

Sec. 7. (a) Beginning with property taxes first due and payable in 2026, and subject to subsection (g), a qualified individual in a county with a homestead property tax deferral program may apply to the county auditor to defer the due date for the qualified individual's homestead…

Sec. 8. (a) Before October 1, 2025, the department of local government finance shall prescribe and make available to the public a tax deferral loan application and agreement that must be used for purposes of this chapter. (b) A qualified individual wishing to obtain a deferral of…

Sec. 9. (a) If the applicant is qualified for a deferral, the county auditor shall: (1) approve the deferral in the lesser of: (A) the amount requested by the applicant, which may not be less than one hundred dollars ($100); or (B) the maximum amount, which is five hundred dollar…

Sec. 1. (a) This chapter applies to a county having a population of more than thirty-six thousand (36,000) and less than thirty-six thousand five hundred (36,500), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2019. (b) The: (1) convention, visitor, …

Sec. 10. All money coming into possession of the commission or the Grouseland Foundation, Inc., shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession…

Sec. 11. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives …

Sec. 12. (a) An officer, director, or trustee of the Grouseland Foundation, Inc., who knowingly: (1) approves the transfer of money received under this chapter to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not per…

Sec. 2. The following terms are defined for this chapter: (1) "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. (2) "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. (3) "Grouseland Foundation, Inc." …

Sec. 3. (a) The fiscal body of the county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) boat motel; (4) inn; (5) college …

Sec. 4. All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions ar…

Sec. 5. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state upon warrants issued by the state comptroller as follows: (1) If the tax rate imposed under section 3 of this chapter is: (A) five percent (5%) or less; or (B) dur…

Sec. 6. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts received by the county treasurer under section 5 of this chapter. (b) The county auditor shall issue a warrant directing…

Sec. 7. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreemen…

Sec. 8. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules ne…

Sec. 9. (a) The treasurer of the Grouseland Foundation, Inc., shall deposit all money received under section 5 of this chapter in a separate account of the Grouseland Foundation, Inc. (b) The Grouseland Foundation, Inc., shall use the money received under this chapter only for th…

Sec. 1. This chapter applies to the city of Columbia City. As added by P.L.236-2023, SEC.118.

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) If the city imposes the tax authorized by this chapter, the tax terminates on July 1, 2045. (b) This chapter expires July 1, 2045. As added by P.L.236-2023, SEC.118.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.236-2023, SEC.118.

Sec. 3. (a) The fiscal body of the city may adopt an ordinance 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 subsection only after the city fi…

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.236-2023, SEC.118. Amended by P.L.9-2024, SEC.266.

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 the fund all amounts received under this chapter. (c) Money earned from the inves…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Park and recreation purposes, including the purchase of land for park and recreation purposes. (2) The pledge of money under IC 5-1-14-4 for bonds, leases, or ot…

Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P…

Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set forth in IC 9-18.1, the International Registration Plan, or in IC 6-6-5 ( vehicle excise tax). (b) The following definitions apply throughout this chapter: (1) "Base revenue" means the min…

Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate dete…

Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-13 and IC 6-6-5-15. As added by P.L.181-1999, SEC.2. Amended by P.L.256-2017, SEC.73.

Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, 2001. (b) The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable va…

Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in calendar year 2000. The fund shall be administered by the department. (b) The expenses of administering the fund shall …

Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in 2001 and thereafter. The fund shall be administered by the department. (b) The expenses of administering the fund shall be paid…

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units …

Sec. 19. (a) As used in this section, "assessed value" means an amount equal to the true tax value of commercial vehicles that: (1) are subject to the commercial vehicle excise tax under this chapter; and (2) would have been subject to assessment as personal property on March 1, …

Sec. 20. (a) On or before May 1, subject to subsections (c) and (d), the state comptroller shall distribute to each county auditor an amount equal to fifty percent (50%) of the product of: (1) the county's distribution percentage; multiplied by (2) the total commercial vehicle ex…

Sec. 21. There is hereby appropriated to the bureau from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses that wou…

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter. Only those expenses …

Sec. 3. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds. (2) Trailers with a declared gross weight of more than nine thousa…

Sec. 7. (a) The commercial vehicle excise tax for a vehicle to which this chapter applies will be determined by the department on or before October 1 of each year to be effective on January 1 of the following year. (b) The commercial vehicle excise tax factor is determined in acc…