Title 6, TITLE 6. TAXATION

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.

Sec. 6. (a) The fiscal body of a 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) inn; (4) tourist cabin; (5) campgro…

Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. Except as provided in subsection (c) and section 8 of this chapter, the county treasurer shall deposit in this fund all amounts received under section 6 o…

revenue Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county treasurer shall establish a county promotion fund. The county treasurer shall deposit in the county promotion fund …

Sec. 9. (a) If the tax levied under section 6 of this chapter is increased by an ordinance of the county fiscal body, the county executive shall create a commission to promote: (1) economic development; and (2) the development and growth of the convention, visitor, and tourism in…

before February 1, 1991 Sec. 0.3. Notwithstanding any other law, a designating body's actions taken before February 1, 1991, in retroactively designating an economic revitalization area are legalized and validated. As added by P.L.220-2011, SEC.121.

Sec. 1. For purposes of this chapter: (1) "Economic revitalization area" means an area which is within the corporate limits of a city, town, or county which has become undesirable for, or impossible of, normal development and occupancy because of a lack of development, cessation …

Sec. 10. (a) This section applies to a town having a population of more than one thousand (1,000) located in a county having a population of more than twenty-eight thousand (28,000) and less than twenty-eight thousand one hundred eighty-one (28,181). (b) Notwithstanding sections …

As added by P.L.25-1995, SEC.25. Amended by P.L.4-2005, SEC.36. Repealed by P.L.53-2014, SEC.71. IC 6-1.1-12.1-11.3 Waiver of noncompliance Sec. 11.3. (a) This section applies only to the following requirements: (1) Failure to provide the completed statement of benefits form to t…

distribution of repayment Sec. 12. (a) A property owner that has received a deduction under section 3, or 4.5 of this chapter is subject to the provisions of this section if the designating body adopts a resolution incorporating the provisions of this section for the economic rev…

for failure to comply with requirements Sec. 12.5. Except as provided in section 12(f) of this chapter, if a county or municipality receives a reimbursement, repayment, or penalty from a taxpayer on account of the taxpayer's failure to comply with the statement of benefits provid…

Sec. 13. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.245-2003, SEC.12.

property owner; fee amount; distribution Sec. 14. (a) This section does not apply to: (1) a deduction under section 3 of this chapter for property located in a residentially distressed area; or (2) any other deduction under section 3 or 4.5 of this chapter for which a statement o…

Sec. 15. (a) If: (1) as the result of an error by a taxpayer 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…

As added by P.L.173-2011, SEC.8. Repealed by P.L.288-2013, SEC.19.

Sec. 17. (a) A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors: (1) The total amount of the taxpayer's…

specification of percentage amount; maximum duration; review of compliance with statement of benefits Sec. 18. (a) This section applies to a deduction provided under section 4.5 of this chapter for new personal property with respect to a statement of benefits approved after June …

residentially distressed area; conditions; property tax deductions; fees Sec. 2. (a) A designating body may find that a particular area within its jurisdiction is an economic revitalization area. However, the deduction provided by this chapter for economic revitalization areas no…

As added by P.L.64-2004, SEC.6 and P.L.81-2004, SEC.50. Repealed by P.L.216-2005, SEC.9.

notice; determination; appeal Sec. 2.5. (a) If a designating body finds that an area in its jurisdiction is an economic revitalization area, it shall either: (1) prepare maps and plats that identify the area; or (2) prepare a simplified description of the boundaries of the area b…

excluded city; notice and response Sec. 2.6. (a) This section applies only to a county having a consolidated city. (b) As used in this section "excluded city" has the meaning set forth in IC 36-3-1-7. (c) A designating body or a contracted entity working on the designating body's…

resolution; excluded facilities Sec. 3. (a) An applicant must provide a statement of benefits to the designating body. If the designating body requires information from the applicant for economic revitalization area status for use in making its decision about whether to designate…

effect of reassessment Sec. 4. (a) Except as provided in section 2(i)(4) of this chapter, and subject to section 15 of this chapter, the amount of the deduction which the property owner is entitled to receive under section 3 of this chapter for a particular year equals the produc…

deduction allowed Sec. 4.1. (a) Section 4 of this chapter applies to economic revitalization areas that are not residentially distressed areas. (b) This subsection applies to deductions approved before July 1, 2013, for the redevelopment or rehabilitation of property located in e…

periods, amounts, and limitations Sec. 4.5. (a) An applicant must provide a statement of benefits to the designating body. The applicant must provide the completed statement of benefits form to the designating body before the hearing specified in section 2.5(c) of this chapter or…

Sec. 4.6. (a) A designating body may adopt a resolution to authorize a property owner to relocate new manufacturing equipment for which a deduction is being granted under this chapter. The resolution may provide that the new manufacturing equipment may only be relocated to: (1) a…

Sec. 4.7. (a) Section 4.5(d) of this chapter does not apply to new manufacturing equipment located in a township having a population of more than three thousand nine hundred (3,900) and less than seven thousand (7,000) located in a county having a population of more than forty-th…

body; deduction periods, amounts, and limitations Sec. 4.8. (a) A property owner that is an applicant for a deduction under this section must provide a statement of benefits to the designating body. (b) If the designating body requires information from the property owner for the …

property ownership; assessor review; county auditor; determination; appeal Sec. 5. (a) A property owner who desires to obtain the deduction provided by section 3 of this chapter must file a certified deduction application, on forms prescribed by the department of local government…

Sec. 5.1. (a) This subsection applies to all deductions under section 3 of this chapter for property located in a residentially distressed area. In addition to the requirements of section 5(c) of this chapter, a deduction application filed under section 5 of this chapter must con…

assessor or county assessor review; change in property ownership; appeal Sec. 5.4. (a) A person that desires to obtain the deduction provided by section 4.5 of this chapter must file a certified deduction schedule with the person's personal property return on a form prescribed by…

As added by Acts 1981, P.L.72, SEC.5. Amended by P.L.63-1985, SEC.1; P.L.74-1987, SEC.8; P.L.56-1988, SEC.9; P.L.56-1991, SEC.3; P.L.43-1992, SEC.1; P.L.65-1993, SEC.8; P.L.25-1995, SEC.21; P.L.6-1997, SEC.59; P.L.4-2000, SEC.8. Repealed by P.L.198-2001, SEC.122.

information Sec. 5.6. (a) In addition to the requirements of section 5.4(b) of this chapter, a property owner who files a deduction schedule under section 5.4 of this chapter must provide the county auditor and the designating body with information showing the extent to which the…

As added by P.L.198-2001, SEC.40. Repealed by P.L.56-1988, SEC.16 and P.L.1-2002, SEC.171.

Sec. 5.8. In lieu of providing the statement of benefits required by section 3 or 4.5 of this chapter and the additional information required by section 5.1 or 5.6 of this chapter, the designating body may, by resolution, waive the statement of benefits if the designating body fi…

benefits; notice of noncompliance; hearing; resolution; appeal Sec. 5.9. (a) This section does not apply to a deduction under section 3 of this chapter for property located in a residentially distressed area. (b) Not later than forty-five (45) days after receipt of the informatio…

Sec. 6. (a) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the property owner receives a deduction under either IC 6-1.1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its expiration) for those same repairs…

Sec. 7. (a) After favorable recommendation by an economic development commission, the fiscal body of a city, town, or county may by ordinance designate as an economic development target area a specific geographic territory that: (1) has become undesirable or impossible for normal…

Sec. 8. (a) Not later than December 31 of each 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 deduction applications that were filed under this chapter during that yea…

Sec. 9. Notwithstanding any other provision of this chapter, a designating body may not approve a statement of benefits for a deduction under section 3, 4.5, or 4.8 of this chapter after the approval deadline, which is determined in the following manner: (1) The initial approval …

Sec. 9.5. (a) As used in this section, "clerical error" includes mathematical errors and omitted signatures. (b) Except as provided in section 9 of this chapter, the designating body may by resolution waive noncompliance with the following requirements in this chapter with respec…

Sec. 1. For purposes of this chapter, "official" means: (1) a county auditor; (2) a county assessor; or (3) a township assessor (if any). As added by P.L.193-2005, SEC.8. Amended by P.L.146-2008, SEC.129.

Sec. 10. A property owner whose deduction is terminated under section 8 of this chapter may appeal the official's decision by filing a complaint in the office of the clerk of the circuit or superior court together with a bond conditioned to pay the costs of the appeal if the appe…

Sec. 12. If ownership of the real property or new personal property changes, the deduction under this chapter continues to apply to the real property or personal property, and the amount of deduction is the product of: (1) the percentage under section 2(c)(2)(B) or 3(c)(2)(B) of …

Sec. 13. The rules of the department of local government finance at 50 IAC 22 concerning procedures governing administration of the investment property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 22 f…

Sec. 14. 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…

amount; filing requirements; adjustments Sec. 2. (a) For purposes of this section, an increase in the assessed value of real property is determined in the same manner that an increase in the assessed value of real property is determined for purposes of IC 6-1.1-12.1. (b) This sub…

claim; limitations Sec. 3. (a) For purposes of this section, an increase in the assessed value of personal property is determined in the same manner that an increase in the assessed value of new manufacturing equipment is determined for purposes of IC 6-1.1-12.1. (b) This subsect…

area Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3). As added by P.L.193-2005, SEC.8.

Sec. 5. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same: (1) real property development, redevelopment, or rehabilitation; or (2) personal property purchase; may not receive a deduction under both statutes …