Title 6, TAXATION

Sec. 14. At least once every two (2) years a representative of the department of natural resources shall inspect each parcel of land that is classified as a windbreak. On each inspection trip, the representative shall, if possible, inspect the parcel with the owner and shall poin…

Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in th…

Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification if it finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the departme…

Sec. 17. If an assessment made by a county assessor under section 15 or 16 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter. As added by P.L.58-1985, SEC.1.

Sec. 18. If land classified as a windbreak is withdrawn from the classification, the department of natural resources shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withd…

Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal to the lesser of: (1) the sum of: (A) the total property taxes that, if it were not for the classification, would have been assessed on the land during…

Sec. 2. This chapter applies to a parcel of land classified as a windbreak and assessed as provided in this chapter before July 1, 2003. As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.24.

Sec. 20. A conveyance of land that is classified as a windbreak does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter. As added by P.L.58-1985, SEC.1.

Sec. 21. The expense of the survey required by section 4 of this chapter shall be paid by the applicant. The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county assessor i…

Sec. 22. The owner of a parcel of land that is classified as a windbreak shall file a report once each year with the department of natural resources on forms furnished by the department of natural resources. As added by P.L.58-1985, SEC.1.

Sec. 23. A person may not erect a dwelling or other building on land classified as a windbreak. As added by P.L.58-1985, SEC.1.

Sec. 24. A person may not graze or permit grazing by a domestic animal on land classified as a windbreak. As added by P.L.58-1985, SEC.1.

Sec. 25. A person may not burn, mow, or otherwise engage in a practice that would alter land or vegetation on land classified as a windbreak, unless the person has been granted a temporary permit to do so by the department of natural resources. As added by P.L.58-1985, SEC.1.

Sec. 26. A person may not cultivate or harvest crops on land classified as a windbreak, except crops cultivated or harvested solely for wildlife food or cover pursuant to a permit issued by the department of natural resources. As added by P.L.58-1985, SEC.1.

Sec. 27. The department of natural resources shall furnish trees or other appropriate vegetation without charge to the owner of land classified as windbreak and, with the advice and cooperation of the county extension service, shall give advice and technical assistance to the lan…

Sec. 3. A parcel of land may be classified as a windbreak if: (1) it abuts a fence line or a property line; (2) it abuts arable land; (3) the landowner enters into an agreement with the department of natural resources establishing standards of windbreak management for the parcel …

Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a windbreak withdrawn from classification under section 15 of this chapter must have the land assessed by the county assessor of the county in which the land is located. (b) If the assessment made by t…

Sec. 9. (a) Land that is classified under this chapter as a windbreak shall be assessed as follows: (1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date. (2) At the amount per acre determi…

Sec. 1. This chapter applies to the city of New Haven. As added by P.L.230-2025, SEC.112.

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 January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.112.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.112.

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 fiscal …

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: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) 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…

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.230-2025, SEC.112.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the 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 inv…

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) Tourism related purposes or facilities, including the purchase…

Sec. 1. This chapter applies to the city of Richmond. As added by P.L.230-2025, SEC.113.

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 January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.113.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.113.

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: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) 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…

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.230-2025, SEC.113.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the 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 inv…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Parks and recreation, including trails. (2) Activation of the Whitewater Gorge. (3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations…

Sec. 0.1. The amendments made to section 9 of this chapter by P.L.224-2003 apply to aircraft excise taxes and registration fees imposed under this chapter after December 31, 2003. As added by P.L.220-2011, SEC.159.

Sec. 1. As used in this chapter, unless the context clearly indicates otherwise: (a) "Aircraft" means a device which is designed to provide air transportation for one (1) or more individuals or for cargo. (b) "State" means the state of Indiana. (c) "Department" refers to the depa…

Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft dealer's certificate. Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7; P…

Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the department: (1) Be registered as a retail merchant with the department and submit proof of that registration to the department. (2) Complete and submit the annual…

Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later than December 15 of the preceding year. (b) Upon receipt of a dealer's application form and fee, the department shall determine if the dealer is in goo…

Sec. 10.3. (a) If the department determines that an applicant or a dealer is not a bona fide dealer, the department shall revoke the certificate or a certificate may not be issued. The department shall, not later than ten (10) days after making a determination described in this s…