Title 6, TITLE 6. TAXATION

notice of hearing Sec. 6. An official may: (1) review the creation or retention of employment from: (A) the development, redevelopment, or rehabilitation of real property; or (B) the purchase of personal property; that qualifies a property owner for a deduction under this chapter…

Sec. 7. The written notice under section 6(3) of this chapter must include the following: (1) An explanation of the reasons for the determination that the creation or retention of employment described in section 6(1) of this chapter has not occurred. (2) The date, time, and place…

Sec. 8. On the date specified in the notice described in section 6(3) of this chapter, the official shall conduct a hearing for the purpose of further considering the property owner's creation or retention of employment as described in section 6(1) of this chapter. Based on the i…

Sec. 9. If an official terminates a deduction under section 8 of this chapter: (1) the official shall immediately mail a certified copy of the determination to: (A) the property owner; and (B) if the determination is made by the county assessor or the township assessor (if any), …

Sec. 1. (a) As used in this chapter, "eligible infrastructure" means the following: (1) Storage, compressed natural gas, liquefied natural gas, transmission, and distribution facilities to be used in the delivery of natural gas, or supplemental or substitute forms of gas sources …

Sec. 2. As used in this chapter, "natural gas utility" means a utility engaged in the business of furnishing natural gas service to the public. As added by P.L.133-2013, SEC.1.

Sec. 3. As used in this chapter, "person" means a firm, association, cooperative, corporation, limited liability company, business trust, partnership, or limited liability partnership. As added by P.L.133-2013, SEC.1.

Sec. 4. A county executive, a municipal legislative body, or, in Marion County, the county fiscal body, may adopt an ordinance designating a geographic territory as an infrastructure development zone after: (1) conducting a public hearing on the proposed ordinance; (2) publishing…

Sec. 5. If an infrastructure development zone is established under this chapter, eligible infrastructure located in the zone is exempt from property taxation. As added by P.L.133-2013, SEC.1.

Sec. 0.5. As used in this chapter, "affiliated group" means any combination of the following: (1) An affiliated group within the meaning provided in Section 1504 of the Internal Revenue Code (except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code …

Sec. 1. (a) As used in this chapter, "model residence" means real property that consists of a single family residence, single family townhouse, or single family condominium unit that: (1) has never been occupied as a principal residence; and (2) is used for display or demonstrati…

on sale of residence Sec. 2. (a) This section applies only to a model residence that is first assessed as: (1) a partially completed structure; or (2) a fully completed structure; for the assessment date in 2009 or a later year. (b) Except as provided in subsection (c) and sectio…

As added by P.L.167-2009, SEC.1. Expired 1-1-2011 by P.L.167-2009, SEC.1.

requirement; county auditor duties Sec. 3. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction must complete and date a statement containing the information required by subsection (b) in the calendar year for which th…

enforcement Sec. 4. (a) Subject to section 8 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than three (3) model residences in Indiana. (b) The auditor of a county (referred to in this section as the "first coun…

Sec. 5. A property owner may not receive a deduction under this chapter with respect to a model residence located in an allocation area (as defined in IC 6-1.1-21.2-3). As added by P.L.70-2008, SEC.1.

deduction under another statute Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same model residence may not receive a deduction under both statutes for the model residence for that year. As added by P.…

Sec. 7. (a) If ownership of the model residence changes: (1) a new owner that continues to use the property as a model residence may claim the deduction under this chapter; and (2) the deduction may not be applied for an assessment date other than the assessment dates to which th…

Sec. 8. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of model residences who are a part of an affiliated group may not exceed three (3). As added by P.L.70-2008, SEC.1.

Sec. 9. The rules of the department of local government finance at 50 IAC 25 concerning procedures governing applications for the model residence property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 2…

Sec. 1. As used in this chapter, "certified technology park" refers to a certified technology park that is: (1) established under IC 36-7-32; and (2) certified as of the assessment date for which the deduction under this chapter is claimed. As added by P.L.113-2010, SEC.28.…

Sec. 2. As used in this chapter, "high technology activity" has the meaning set forth in IC 36-7-32-7. As added by P.L.113-2010, SEC.28.

Sec. 3. As used in this chapter, "qualified personal property" means personal property that is: (1) assessed for the first time after December 31, 2010; (2) located within a certified technology park; (3) primarily used to conduct high technology activity; and (4) not part of the…

Sec. 4. (a) A county fiscal body may adopt an ordinance providing that a deduction applies to the assessed value of qualified personal property located in the county. The deduction is equal to one hundred percent (100%) of the assessed value of qualified personal property located…

Sec. 5. The Indiana economic development corporation shall review an ordinance adopted under this chapter and determine whether it is in the best interest of the development of the certified technology park to permit the deduction. The Indiana economic development corporation, af…

appeal Sec. 6. (a) To obtain the deduction under this chapter, an owner of qualified personal property must file a certified deduction schedule with the county assessor in which the qualified personal property is located. The department of local government finance shall prescribe…

Sec. 0.5. As used in this chapter, "affiliated group" has the meaning set forth in IC 6-1.1-12.6-0.5. As added by P.L.175-2011, SEC.2.

Sec. 1. (a) As used in this chapter, "residence in inventory" means real property that: (1) is not a model residence (as defined in IC 6-1.1-12.6-1); and (2) consists of any of the following that has never been occupied: (A) A single family residence. (B) A single family townhous…

Sec. 10. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of residences in inventory who are a part of an affiliated group may not exceed three (3). As added by P.L.175-2011, SEC.2.

Sec. 2. As used in this chapter, "residential builder" means a person that builds any of the following for sale in the ordinary course of the person's trade or business: (1) Single family residences. (2) Single family townhouses. (3) Single family condominium units. As added by P…

Sec. 3. (a) This chapter applies only to a residence in inventory that is first assessed as: (1) a partially completed structure; or (2) a fully completed structure; for the assessment date in 2012 or a later year. (b) Except as provided in subsections (c) and (d) and sections 5 …

Sec. 4. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction must complete and date a statement containing the information required by subsection (b) in the calendar year for which the person desires to obtain the dedu…

Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same residence in inventory may not receive a deduction under both statutes for the residence in inventory for that year. As added by P.L.175-2011, SEC.2.

Sec. 7. (a) If ownership of the residence in inventory changes: (1) a new owner that is a residential builder for which the property is a residence in inventory may claim the deduction under this chapter; and (2) the deduction may not be applied for an assessment date other than …

deduction Sec. 8. The rules of the department of local government finance at 50 IAC 28 concerning procedures governing applications for the residence in inventory property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shal…

Sec. 9. (a) Subject to section 10 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than three (3) residences in inventory in Indiana. (b) The auditor of a county (referred to in this section as the "first county")…

designating body after September 1, 1992, and before December 31, 1993 Sec. 1. (a) This section applies to the town of Mooresville. (b) Notwithstanding any other law, a designating body's actions taken after September 1, 1992, and before December 31, 1993, in: (1) designating an …

before December 31, 1994 Sec. 10. (a) This section applies to Benton County. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before May 10, 1995) apply throughout this section. (c) Notwithstanding any other law, a designating body's actions taken before December 31, 1994, in…

February 1, 1991, and before December 31, 1993 Sec. 2. (a) As used in this section, "designating body" and "economic revitalization area" have the meanings set forth in IC 6-1.1-12.1-1 (as in effect before July 1, 1995). (b) Notwithstanding any other law, a designating body's act…

designating body relating to certain deductions Sec. 3. (a) This section applies to rehabilitation or redevelopment that: (1) was initiated after January 1, 1993, and before January 1, 1994; and (2) is in the city of Rensselaer. (b) The definitions in IC 6-1.1-12.1-1 (as in effec…

consolidated city after February 1, 1991, and before January 1, 1993 Sec. 4. (a) This section applies to a consolidated city. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section. (c) Notwithstanding any other law, a designa…

taken before May 31, 1992, in designating an economic revitalization area Sec. 5. (a) This section applies to the city of Winchester. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section. (c) Notwithstanding any other law, a…

qualify for the economic revitalization area deduction Sec. 6. (a) This section applies to a taxpayer that: (1) is located in an economic revitalization area declared under IC 6-1.1-12.1 (as in effect before December 31, 1992) in the city of East Chicago; and (2) with respect to …

Morgan County; legalization of designating body actions taken after February 28, 1993, and before July 1, 1995 Sec. 7. (a) This section applies to Morgan County, Bartholomew County, Floyd County, and Kosciusko County. (b) Notwithstanding any other law, a designating body's action…

take certain actions Sec. 8. (a) This section applies only to property that is located in the town of Remington. (b) The definitions in IC 6-1.1-12.1 (as in effect before January 1, 1994) apply throughout this section. (c) A taxpayer that is otherwise eligible for a tax deduction…

taken after July 1, 1991, and before December 31, 1992 Sec. 9. (a) This section applies to the city of Shelbyville. (b) The definitions in IC 6-1.1-12.1 (as in effect before May 10, 1995) apply throughout this section. (c) Notwithstanding any other law, a designating body's actio…

Sec. 1. (a) For purposes of this section, "department" refers to: (1) the department of natural resources; or (2) the office of community and rural affairs. (b) This section applies notwithstanding: (1) the cap of zero dollars ($0) on the amount of historic rehabilitation tax cre…

Sec. 1. The following terms are defined for this chapter: (1) "Pilot program" means the department of state revenue pilot program established by section 2 of this chapter. (2) "Public employee" has the meaning set forth in IC 34-6-2-38. As added by P.L.147-2018, SEC.4.…

purpose Sec. 2. (a) The department of state revenue pilot program is established. (b) The purpose of the pilot program is to assist the state, other states, and other government agencies with the following tasks: (1) The administration and processing of commercial vehicle registr…

Sec. 3. (a) The pilot program may be staffed by persons who are not public employees. (b) The department shall determine the compensation, duties, qualifications, and terms of service for persons employed by the pilot program as either employees or independent contractors. (c) Em…