Title 6, TAXATION

Sec. 6. (a) This section applies to property taxes payable under this article on assessments determined for the 2003 assessment date or the assessment date in any later year, regardless of whether a proceeding to determine the necessity of a reassessment is being conducted under …

Sec. 6.5. (a) As used in this section, "cross-county area" refers to a cross-county entity's territory that is located in one (1) county. (b) As used in this section, "cross-county entity" refers to a taxing unit that is located in more than one (1) county. (c) As used in this se…

Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may, not more than five (5) days after the publication of the notice required under section 6.5(f) of this chapter, request in writing that the department of local government finance waive the …

Sec. 8. (a) Subject to subsection (c), a provisional statement must: (1) be on a form prescribed by the department of local government finance; (2) except as provided in rules adopted under section 20 of this chapter and subsection (b): (A) for property taxes first due and payabl…

Sec. 9. (a) Except as provided in subsection (e) and section 12(b) of this chapter, tax liability billed on a provisional statement is due in two (2) equal installments on May 10 and November 10 of the year following the assessment date covered by the provisional statement. (b) T…

Sec. 1. Subject to IC 6-1.1-23-0.1, a county treasurer may elect to use the procedures of this chapter to collect delinquent personal property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property. As added by P.L.235-2017,…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following: (1) Post a copy of the notice at…

Sec. 11. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county treasurer may omit descriptions of mobile homes from a published notice of sale under this chapter if the county treasurer makes the i…

Sec. 12. (a) At least thirty (30) days before the earliest date on which the application for judgment and order for sale of mobile homes eligible for sale may be made, the county treasurer shall send a notice of the sale by certified mail, return receipt requested, and by first c…

Sec. 13. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall correct the tentative auction list under section 4 of this chapter, removing mobile homes for which all delinquencies have been paid or installment agreements have…

Sec. 14. (a) At least fifteen (15) days before the advertised date of the auction, the court shall examine the list of mobile homes as provided under section 13 of this chapter. At least three (3) days before the advertised date of the tax sale, the court shall enter judgment for…

Sec. 15. (a) Except as provided in section 7 of this chapter, the county treasurer shall, at the time and place designated in the notice, sell at public auction to the highest bidder each mobile home that is specified in the order for sale. The county treasurer shall keep a recor…

Sec. 16. If a person who purchases a mobile home assessed as personal property in a sale under this chapter fails to pay the bid, the county treasurer shall offer the mobile home for sale again. A purchaser who fails to pay the bid shall pay a civil penalty in an amount equal to …

Sec. 17. If a mobile home assessed as personal property is offered for sale under this chapter and an amount is received that is less than the sum of delinquent property taxes, penalties, and collection expenses that are attributable to the mobile home, the county treasurer shall…

Sec. 18. (a) Whenever: (1) a mobile home assessed as personal property is offered for sale under this chapter; and (2) no bid is received; the county auditor shall prepare a certified statement of the actual collection costs incurred by the county. (b) The county auditor shall pl…

Sec. 19. (a) This section applies to the following: (1) A person who: (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and (B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-…

Sec. 2. The following definitions apply throughout this chapter: (1) "County executive" means the following: (A) In a county not containing a consolidated city, the county executive or the county executive's designee. (B) In a county containing a consolidated city, the executive …

Sec. 20. (a) This section applies to the following: (1) A business association that: (A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) has obtained a certifi…

Sec. 21. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by another person or entity (except staff persons), unless consented to in w…

Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer: (1) For making a demand: (A) by registered or certified mail, eight dollars ($8); …

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who: (1) own a mobile home assessed as personal property that is located in the county; and (2) owe delinquent personal property taxes attributable to the…

Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer: (1) by certified mail; (2) in person by …

Sec. 6. A county treasurer may enter into an agreement with a taxpayer on the tentative auction list under section 4 of this chapter that allows the taxpayer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses in installments. As added by …

Sec. 7. If a taxpayer: (1) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or (2) enters into an agreement with the county treasurer under section 6 of this chapter; before the…

Sec. 8. (a) Each year, the county executive or the county executive's designee may: (1) after January 1; and (2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter; certify to the county treasurer that a mobile home i…

Sec. 9. (a) At least sixty (60) days after the date on which the written demands are issued by a county treasurer under section 5 of this chapter, the county treasurer shall prepare a notice in accordance with this section that declares the county treasurer's intention to sell th…

Sec. 0.5. Except as otherwise provided, the definitions in this chapter apply throughout this chapter, IC 6-1.1-24, IC 6-1.1-24.5, and IC 6-1.1-25. As added by P.L.99-2018, SEC.1. Amended by P.L.187-2018, SEC.1.

Sec. 1. "County executive" means the following: (1) In a county not containing a consolidated city, the county executive or the county executive's designee. (2) In a county containing a consolidated city, the executive of the consolidated city. As added by P.L.99-2018, SEC.1.…

Sec. 2. "Necessary repairs" means repairs or abatements of a vacant or abandoned property that are determined by an enforcement authority to be necessary under IC 36-7-9. As added by P.L.99-2018, SEC.1.

Sec. 2.5. "Severed interest" means: (1) an improvement; (2) mineral rights; (3) air rights; (4) water rights; or (5) other rights in property in, on, under, or above the land; for which the owner or holder of the interest identified in the current real property tax records of the…

Sec. 3. (a) "Substantial property interest of public record" means title to or interest in a tract that is within the tract's chain of record title and: (1) possessed by a person; and (2) either: (A) recorded in the office of the county recorder for the county in which the tract …

Sec. 1. The following definitions apply throughout this chapter: (1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of …

Sec. 2. (a) After the county treasurer certifies the tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that: (1) ten (10) or more of the tracts or items of real property that appear as eligible for tax sale …

Sec. 3. A petition filed with a court under this chapter must include all of the following: (1) The legal description and parcel or property number for each of the tracts or items of real property. (2) A statement that the tracts or items of real property that are the subject of …

Sec. 4. A petition filed under this chapter must be served on each person who has a substantial property interest of public record in any of the tracts or items of real property that are the subject of the petition in the manner prescribed by the Indiana Rules of Trial Procedure.…

Sec. 5. When a court receives a petition from a county, city, or town seeking a determination of serial tax delinquency under this chapter, the court shall issue an order to each owner of record of a tract or item of real property that is the subject of the petition that directs …

Sec. 6. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter: (1) the owners of the tracts or items of real property do not have a right of …

Sec. 7. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter: (1) the petitioner acquires a lien against each tract or item of real property…

Sec. 8. If a petitioner acquires a deed to a tract or item of real property under section 7 of this chapter and the petitioner disposes of the tract or item of real property before the third anniversary of the date on which the deed to the tract or item of real property is issued…

Sec. 9. Subject to section 6(a) of this chapter, a deed issued under section 7 of this chapter conveys the same fee simple interest in a tract or item of real property as a deed issued under IC 6-1.1-25. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.6.

Sec. 1. This chapter applies to all political subdivisions imposing a food and beverage tax under this article. As added by P.L.108-2019, SEC.143.

Sec. 2. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18 is also required to collect any taxes imposed under this article on a transa…

Sec. 3. (a) An individual who: (1) is an individual taxpayer or an employee, officer, or member of a corporate or partnership taxpayer; and (2) has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision; holds those food and beverage…

Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue col…

Sec. 5. (a) As used in this section, "food and beverage tax fund" refers to any fund established pursuant to a food and beverage tax chapter of this article regardless of its title. (b) Each political subdivision that imposes a food and beverage tax may not: (1) deposit or transf…

Sec. 0.5. Each provision of P.L.92-2011 is presumed to be and is severable from the remainder to the fullest extent and under IC 1-1-1-8. If any phrase, clause, sentence, or provision of IC 6-3.1-30.5 or IC 20-51, as added and amended, is held invalid for any reason, the invalidi…