Title 6, TITLE 6. TAXATION

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

Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes: (1) Rehabilitation of the public pool facility. (2) Improvements to the county fairgrounds property. (3) The pledge of money under IC 5-1-14-4 for bonds, leases, o…

Sec. 1. As used in this chapter, "windbreak" refers to a field windbreak. As added by P.L.58-1985, SEC.1.

duplicate Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a windbreak, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be place…

Sec. 11. A person who owns or controls land that is classified as a windbreak must follow the minimum standards of windbreak management as prescribed by the department of natural resources. As added by P.L.58-1985, SEC.1.

Sec. 12. The department of natural resources may issue special permits under this chapter. As added by P.L.58-1985, SEC.1. IC 6-1.1-6.2-13 Marking parcel signs Sec. 13. The owner of a parcel of land that is classified as a windbreak shall mark the parcel with four (4) signs. The …

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…

new classification 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 (a) If the owner of land that is classified as a windbreak wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land.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 t…

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. IC 6-1.1-6.2-18 Notice of withdr…

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.

windbreak 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 …

As added by P.L.58-1985, SEC.1. Repealed by P.L.186-2003, SEC.81.

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…

As added by P.L.58-1985, SEC.1. Amended by P.L.53-1997, SEC.2. Repealed by P.L.186-2003, SEC.81.

As added by P.L.58-1985, SEC.1. Repealed by P.L.186-2003, SEC.81.

As added by P.L.58-1985, SEC.1. Amended by P.L.8-1993, SEC.76. Repealed by P.L.186-2003, SEC.81.

assessments 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 …

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…

or certification upon proof of bona fide dealer status 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…

disclosures to transferee Sec. 10.4. (a) Not later than thirty-one (31) days after a sale or transfer of ownership of a taxable aircraft, the transferring owner shall notify the department of the sale or transfer. (b) If the transferring owner is a dealer, the transferring owner …

inventory; transfer of excise tax liability Sec. 10.5. Based upon the sales information submitted to the department, the department shall update the dealer's inventory and transfer the excise tax liability to the name of the new owner. As added by P.L.65-1997, SEC.15.

Sec. 10.6. (a) A dealer may not use inventory aircraft for any purpose other than for resale and demonstration flights unless the dealer charges the fair market rental or lease value and complies with all applicable statutes, rules, and procedures of the department. (b) Failure t…

remission of tax, penalties, and interest; aircraft held other than for inventory use Sec. 10.7. (a) The aircraft excise tax shall be assessed on each inventory aircraft held by a dealer on the last day of December. (b) Each year a dealer shall submit to the department: (1) an up…

Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of this chapter, or any of the registration requirements of this chapter commits a Class A infraction. Formerly: Acts 1975, P.L.68, SEC.1…

Sec. 12. Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes. No taxable aircraft shall be assessed as personal property for the purpose…

Sec. 13. (a) As the basis for measuring the tax imposed by this chapter, the department shall classify every taxable aircraft in its proper class according to the following classification plan: CLASS DESCRIPTION A Piston-driven B Piston-driven, and Pressurized C Turbine driven or…

Sec. 14. (a) A person required to register the person's aircraft and to pay the tax imposed under this chapter, shall do so on or before the regular annual registration date. (b) The payment of the tax imposed by this chapter shall be a condition to the right to register the taxa…

reduction of tax Sec. 15. (a) If a taxable aircraft becomes subject to registration or taxation after the regular annual registration date in a year, the tax imposed by this chapter shall become due and payable at the time the aircraft becomes subject to registration and the amou…

Sec. 16. The department shall include on all registration forms for taxable aircraft for the year 1976 and subsequent years suitable spaces for the amount of the registration fee, the amount of tax, and the total amount of payment due. The forms shall also include spaces for show…

Sec. 17. The department may establish procedures, prepare forms and adopt rules and regulations necessary for the administration of this chapter and the collection of the tax imposed by this chapter and for the proper accounting for the same. Formerly: Acts 1975, P.L.68, SEC.1. A…

Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter commits a Class A infraction; and any employee of the department who issues a certificate of registration for that aircraft without collecting the tax required to b…

Sec. 19. (a) The registration of any taxable aircraft without payment of the tax imposed by this chapter shall be void, and the department shall take possession of the certificate of registration and other evidences of registration, until the owner shall have paid the tax togethe…

Sec. 2. (a) Except as otherwise provided in this chapter, any resident of this state who owns an aircraft shall register the aircraft with the department not later than thirty-one (31) days after the purchase date. (b) Except as otherwise provided in this chapter, any nonresident…

collection Sec. 20. In the administration and collection of the tax imposed by this chapter, the department may coordinate and consolidate the collection of such tax from each taxpayer as imposed on all aircraft owned by such taxpayer in accordance with such procedures as the dep…

fund; duties of county treasurer; state welfare and tuition support allocation amount Sec. 21. (a) The department shall allocate each aircraft excise tax payment collected by it to the county in which the aircraft is usually located when not in operation or to the aircraft owner'…

Sec. 21.5. (a) The Allen County treasurer shall distribute the funds received under section 21 of this chapter to the airport authority established under IC 8-22-3-1.1 that operates an airport in the county. The treasurer shall make the distribution before the fifth day of the mo…