Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-41-7 Hearing on objections
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Sec. 7. (a) Except as provided in subsection (c), the department of local government finance shall within a reasonable time fix a date for a hearing on a petition filed under section 6 of this chapter. The department of local government finance may either hold the hearing in the …
Ind. Code § 6-1.1-41-8 Notice of hearing
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Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to: (1) the county auditor; and (2) the first ten (10) taxpayers whose names appear on the petition. The notice must be given by letter signed by the commissi…
Ind. Code § 6-1.1-41-9 Department of local government finance action on proposal;
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appeal Sec. 9. (a) This section applies only to a hearing upon a proposal under section 7 of this chapter. The department of local government finance shall certify approval, disapproval, or modification of the proposal to: (1) the county auditor, if the proposal is from the count…
Ind. Code § 6-9-42-1 "Complex"
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Sec. 1. As used in this chapter, "complex" refers to a youth sports complex that: (1) has: (A) a multipurpose outdoor stadium with at least four thousand (4,000) seats; (B) indoor sports facilities; and (C) fields for baseball, soccer, softball, and lacrosse; and (2) is located i…
Ind. Code § 6-9-42-10 Covenant
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Sec. 10. With respect to: (1) bonds, leases, or other obligations to which the city has pledged revenues under this chapter; and (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the city and the purchasers or owners of the bond…
Ind. Code § 6-9-42-2 Adoption of ordinance imposing the tax; application of tax
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Sec. 2. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, a city fiscal body may adopt an ordinance to impose an excise tax, known as the youth sports complex admissions tax, for the privilege of attending an event at a …
Ind. Code § 6-9-42-3 "Paid admission"; tax rate
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Sec. 3. (a) As used in this section, "paid admission" refers to the price paid by each person who pays a price for admission to any event described in section 2(a) of this chapter. The term does not refer to persons who are entitled to be at an event without having paid a price f…
Ind. Code § 6-9-42-4 Certification of ordinance imposing the tax to the city fiscal
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officer Sec. 4. If the city fiscal body adopts an ordinance under section 2 of this chapter, it shall immediately send a certified copy of the ordinance to the city fiscal officer. As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-9-42-5 Liability for tax
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Sec. 5. (a) Each person who pays a price for admission to an event 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 to the complex shall also collect the admissions tax at the same time…
Ind. Code § 6-9-42-6 Remitting of tax
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Sec. 6. A person who collects the admissions tax under section 5 of this chapter shall remit the tax collections to the city fiscal officer. The person shall remit the revenues collected during a particular month before the twentieth day of the following month. At the time the ta…
Ind. Code § 6-9-42-7 City admissions tax fund; use of money in the fund
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Sec. 7. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a city admissions tax fund. (b) The city fiscal officer shall deposit money received under section 6 of this chapter in the city admissions tax fund. (c) Money earned from the investment of m…
Ind. Code § 6-9-42-8 Additional uses of tax revenue; bonds; leases
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Sec. 8. (a) The city may: (1) use revenues from the tax collected under this chapter to pay all or part of the costs associated with the improvements described in section 7(d) of this chapter; (2) issue bonds, enter into leases, or incur other obligations to pay any costs associa…
Ind. Code § 6-9-42-9 State board of accounts audit
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Sec. 9. The accounts, books, and records of the complex are subject to financial and compliance audit by the state board of accounts. As added by P.L.182-2009(ss), SEC.262. Amended by P.L.181-2015, SEC.29.
Ind. Code § 6-1.1-42-0.3 Legalization of certain brownfield revitalization zones,
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deductions in brownfield revitalization zones; voiding designations of other brownfield revitalization zones, deductions Sec. 0.3. (a) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, an…
Ind. Code § 6-1.1-42-10 Publication of notice
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Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following: (1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1. (2) File the following information with each taxing unit that has authorit…
Ind. Code § 6-1.1-42-11 Review of statement of benefits
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Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a public hearing on the creation of the zone. As added by P.L.59-1997, SEC.1.
Ind. Code § 6-1.1-42-12 Designation of brownfield revitalization zone
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Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone. (b) A designating body may designate an area as a brownfield revitalization zone only if the following findings are made in the affirmative: (1) The applicant:…
Ind. Code § 6-1.1-42-13 Final action; expiration of designation of brownfield
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revitalization zone Sec. 13. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for a brownfield revitalization zone have been met and confirming, modifying and confirming, or rescinding the resolution. This det…
Ind. Code § 6-1.1-42-14 Appeals
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Sec. 14. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required under section 11 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action is taken under sect…
Ind. Code § 6-1.1-42-16 Procedures
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Sec. 16. The procedures described in sections 17 through 26 of this chapter may be combined with the procedures required under sections 5 through 15 of this chapter to designate an area as a zone. As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.24.
Ind. Code § 6-1.1-42-17 Application for assessed valuation deduction
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Sec. 17. (a) A person may apply for an assessed valuation deduction for: (1) real property; and (2) personal property; located in an area designated as a brownfield revitalization zone. (b) An application for a deduction for an improvement to a brownfield revitalization zone or p…
Ind. Code § 6-1.1-42-18 Statement of benefits for assessed valuation deduction
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Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for the deduction to the designating body before the date specified in section 17 of this chapter. (b) The statement of benefits must: (1) describe the property that is the…
Ind. Code § 6-1.1-42-19 Resolution adopting deduction
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Sec. 19. After the submission of a statement of benefits under section 18 of this chapter, the designating body may adopt a resolution to approve a deduction. As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.25.
Ind. Code § 6-1.1-42-2 "Designating body" defined
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Sec. 2. As used in this chapter, "designating body" means the following: (1) For an area located in an unincorporated area in a county that does not contain a consolidated city, the county fiscal body. (2) For an area located in a city or town in a county that does not contain a …
Ind. Code § 6-1.1-42-20 Notice of resolution adoption; filing information with taxing
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unit Sec. 20. A designating body that adopts a resolution under section 19 of this chapter shall do the following: (1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1. (2) File the following information with each taxing unit that has aut…
Ind. Code § 6-1.1-42-21 Review of statement of benefits for assessed valuation
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deduction Sec. 21. The designating body must review the statement of benefits required under section 18 of this chapter and conduct a public hearing on the proposed deduction. As added by P.L.59-1997, SEC.1.
Ind. Code § 6-1.1-42-22 Approval of deduction
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Sec. 22. (a) The designating body shall determine whether to approve a deduction. (b) A designating body may not grant a deduction for a facility described in IC 6-1.1-12.1-3(e). (c) A property owner may not receive a deduction under this chapter for repairs or improvements to re…
Ind. Code § 6-1.1-42-23 Limitation of property eligible for deductions
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Sec. 23. With respect to property in a particular brownfield revitalization zone, the designating body may do the following: (1) Limit the type of property that is eligible for a deduction within a brownfield revitalization zone to personal property or real property. (2) Limit th…
Ind. Code § 6-1.1-42-24 Final action; granting of deductions; expiration
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Sec. 24. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for deduction have been met and confirming, modifying and confirming, or rescinding the resolution. For each deduction granted by the designating body,…
Ind. Code § 6-1.1-42-25 Appeal of grant of deduction
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Sec. 25. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required in section 21 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action under section 24 of th…
Ind. Code § 6-1.1-42-27 Certified deduction application
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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…
Ind. Code § 6-1.1-42-28 Amount of deduction
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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…
Ind. Code § 6-1.1-42-29 Requirements for property owners filing deduction application
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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…
Ind. Code § 6-1.1-42-3 "Remediation" defined
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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.
Ind. Code § 6-1.1-42-30 Substantial compliance with statement of benefits; notice;
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hearing; termination of deduction 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…
Ind. Code § 6-1.1-42-31 Public documents and records; confidential information
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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 …
Ind. Code § 6-1.1-42-32 Publication and filing of deduction information by auditor
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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…
Ind. Code § 6-1.1-42-33 Designating body not granted authority to exempt person from
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certain requirements; waiver of noncompliance 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) Failu…
Ind. Code § 6-1.1-42-34 Correction of deduction errors
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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…
Ind. Code § 6-1.1-42-4 "Zone" defined
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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.
Ind. Code § 6-1.1-42-5 Application for designation as brownfield revitalization zone
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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…
Ind. Code § 6-1.1-42-6 Statement of public benefits
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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…
Ind. Code § 6-1.1-42-7 Powers of designating body
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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…
Ind. Code § 6-1.1-42-8 Duties of designating body
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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 …
Ind. Code § 6-1.1-42-9 Adoption of resolution
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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…
Ind. Code § 6-9-43-1 Applicability
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Sec. 1. This chapter applies to the town of Cloverdale. As added by P.L.157-2013, SEC.1.
Ind. Code § 6-9-43-2 Applicable definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.157-2013, SEC.1.
Ind. Code § 6-9-43-3 Imposition of tax by ordinance
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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…
Ind. Code § 6-9-43-4 Taxable transactions
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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…
Ind. Code § 6-9-43-5 Tax rate
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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 …