Title 6, TITLE 6. TAXATION

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem prope…

Sec. 1. The definitions in this chapter apply throughout this chapter. As added by P.L.214-2005, SEC.16.

Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for whi…

Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of the determination before August 15 of the year in which the application is made. (b) A person may appeal the determination of the county auditor …

zone Sec. 12. (a) Subject to subsection (b), a taxpayer may claim a deduction under this chapter for property other than property located in a consolidated city for an assessment date that occurs after: (1) the expiration of the enterprise zone in which the enterprise zone proper…

Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in …

Sec. 3. "Corporation" refers to the Indiana economic development corporation established under IC 5-28-3-1. As added by P.L.214-2005, SEC.16.

Sec. 3.5. "District business" has the meaning set forth in IC 5-28-15.5-1. As added by P.L.238-2017, SEC.10.

Sec. 4. "Enterprise zone" refers to an enterprise zone created under IC 5-28-15. As added by P.L.214-2005, SEC.16.

Sec. 5. "Enterprise zone location" means a lot, parcel, or tract of land located in an enterprise zone. As added by P.L.214-2005, SEC.16.

Sec. 6. "Enterprise zone property" refers to real and tangible personal property that is located within an enterprise zone on an assessment date. As added by P.L.214-2005, SEC.16. IC 6-1.1-45-6.2 "Entrepreneur and enterprise district" Sec. 6.2. "Entrepreneur and enterprise distri…

Sec. 6.4. "Entrepreneur and enterprise district location" means a lot, parcel, or tract of land located in an entrepreneur and enterprise district. As added by P.L.238-2017, SEC.12.

Sec. 6.6. "Entrepreneur and enterprise district property" refers to real and tangible personal property that is located within an entrepreneur and enterprise district on an assessment date. As added by P.L.238-2017, SEC.13.

Sec. 7. As used in this chapter, "qualified investment" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located: (1) The purchase of a buil…

Sec. 8. "Zone business" has the meaning set forth in IC 5-28-15-3. As added by P.L.214-2005, SEC.16.

fiscal body or legislative body Sec. 9. (a) Subject to subsection (d), a taxpayer that makes a qualified investment is entitled to a deduction from the assessed value of the taxpayer's enterprise zone property located at the enterprise zone location for which the taxpayer made th…

Sec. 1. This chapter applies only in Brown County. As added by P.L.290-2019, SEC.11.

Sec. 10. With respect to: (1) bonds, leases, or other obligations to which the county 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 county and the purchasers or owners of the …

Sec. 2. As used in this chapter, "indoor performing arts center" means an indoor facility providing space for entertainment events that: (1) has a minimum capacity of at least two thousand (2,000) patrons; and (2) is located in a geographic area that has not been annexed by a cit…

Sec. 3. (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 performing arts center admissions tax, for the privilege of attending any event: (1) held in an indoor performing arts center; and (2) to w…

Sec. 4. The performing arts center admissions tax equals one dollar ($1) for each admission described in section 3 of this chapter. As added by P.L.290-2019, SEC.11.

Sec. 5. (a) Each person who pays a price for admission described in section 3 of this chapter is liable for the performing arts center admissions tax imposed under this chapter. (b) The person who collects the price for admission shall collect the performing arts center admission…

Sec. 6. (a) A person who collects a performing arts center admissions tax under section 5 of this chapter shall remit the revenue collected monthly to the department of state revenue in the manner prescribed by the department. The tax collected from persons paying for admission t…

Sec. 7. The amounts received from the performing arts center admissions tax shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. As added by P.L.290-2019, SEC.11.

Sec. 8. (a) If a performing arts center admissions tax is imposed under this chapter, the county legislative body shall establish a county performing arts center admissions tax fund. (b) The county treasurer shall deposit money received under section 7 of this chapter in the coun…

Sec. 9. The county may enter into an operating lease with the convention and visitors commission created by IC 6-9-14-2 and a contract with a nonprofit organization to operate the indoor performing arts center. As added by P.L.290-2019, SEC.11.

Sec. 1. The following definitions apply throughout this chapter: (1) "Deduction allowance period" for a county means the period: (A) beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapt…

Sec. 2. (a) A county fiscal body of a county in which a land bank is established may adopt an ordinance to have this chapter apply in the county. (b) An ordinance adopted under this section must specify the percentage of assessed valuation to use in computing the deduction provid…

Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance that changes the percentage of assessed valuation to use in computing the deduction pr…

Sec. 4. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may adopt an ordinance specifying the date on which the eligible transfer period is to terminate. (b) If a county fiscal body has adopted an ordinance under subsec…

Sec. 5. If an ordinance adopted under section 2 of this chapter is in effect in a county, a person to whom a land bank transfers real property in a county during the eligible transfer period is entitled to a deduction from the assessed value of the real property for each of the f…

Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, each land bank that is located in the county shall transmit a report to the county auditor before February 1 of each assessment year in the deduction allowance period in the manner presc…

Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county. (b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a…

Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information re…

Sec. 1. The following definitions apply throughout this chapter: (1) "Eligible transfer of real property" means the transfer of an item of real property by a transferring entity under any of the following statutes: (A) IC 36-7-14-22.5. (B) IC 36-7-15.1-15.5. (C) IC 36-7-38. (2) "…

Sec. 2. (a) A county fiscal body of a county in which a transferring entity is authorized to operate may adopt an ordinance to have this chapter apply in the county. (b) An ordinance adopted under this section must specify the percentage of property tax revenue that is to be allo…

Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance changing the percentage of property tax revenue that is to be allocated to transferrin…

Sec. 4. If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may rescind the ordinance. As added by P.L.110-2017, SEC.2. IC 6-1.1-47-5 Effective dates of ordinances Sec. 5. An ordinance adopted under this chapter is effective Ja…

Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county for a year, each transferring entity that is located in the county shall transmit a report to the county auditor before February 1 of the assessment year in the manner prescribed by the c…

Sec. 7. (a) For each year in which an ordinance adopted under section 2 of this chapter is in effect in a county, for each list submitted by a transferring entity under section 6 of this chapter, the county auditor shall allocate the property taxes collected for the items of real…

Sec. 1. This chapter applies to Vigo County. As added by P.L.212-2018(ss), SEC.30.

Sec. 10. Amounts received by the capital improvement board under this chapter may be used by the capital improvement board only for the following purposes: (1) The acquisition, construction, improvement, maintenance, or financing of: (A) a convention center that is constructed af…

Sec. 11. This chapter expires December 31, 2043. As added by P.L.212-2018(ss), SEC.30.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.212-2018(ss), SEC.30.

Sec. 3. As used in this chapter, "capital improvement board" means a capital improvement board of managers of the county established under IC 36-10-8. As added by P.L.212-2018(ss), SEC.30.

Sec. 4. (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 5 of this chapter. The county fiscal body may adopt an ordinance under this subsection only after the county f…

Sec. 5. (a) Except as provided in subsection (c), a tax imposed under section 4 of this chapter applies before January 1, 2044, 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 mer…

Sec. 6. The county 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 5 of this chapter. For purposes of this chapter, the gross retail income received by the re…

Sec. 7. 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. 8. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board upon warrants issued by the auditor of state. As added by P.L.212-2018(ss), SEC.30.