Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-21.8-5 Maximum loan amount for a particular qualified taxing unit
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Sec. 5. The maximum amount that the board may loan to a qualified taxing unit is determined under STEP FOUR of the following formula: STEP ONE: Determine the amount of the taxpayer's property taxes due and payable in November 2001 that are attributable to the qualified taxing uni…
Ind. Code § 6-1.1-21.8-6 "Delinquent tax"; loan proceeds and delinquent tax payments;
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calculation of levy excess; expenditure of loan receipts Sec. 6. (a) As used in this section, "delinquent tax" means any tax: (1) owed by a taxpayer in a bankruptcy proceeding initially filed in 2001; and (2) not paid during the calendar year in which it was first due and payable…
Ind. Code § 6-1.1-21.9-1 Definitions
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Sec. 1. (a) As used in this chapter, "board" refers to the state board of finance. (b) As used in this chapter, "qualified taxing unit" means a taxing unit: (1) in which a qualifying taxpayer has tangible property subject to taxation; and (2) that has experienced or is expected t…
Ind. Code § 6-1.1-21.9-2 Qualified taxing unit
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Sec. 2. A qualified taxing unit may apply to the board for one (1) or more loans from the counter-cyclical revenue and economic stabilization fund. As added by P.L.114-2006, SEC.3.
Ind. Code § 6-1.1-21.9-3 Board determines terms of loan and disburses installments;
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loan repayment; no excessive levy; deposit of payments received Sec. 3. (a) The board, not later than December 31, 2009, and after review by the budget committee, shall determine the terms of a loan made under this chapter, subject to the following: (1) The board may not charge i…
Ind. Code § 6-1.1-21.9-4 Effects on levy excess funds; effects of receipt of delinquent
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taxes Sec. 4. (a) As used in this section, "delinquent tax" means any tax not paid during the calendar year in which the tax was first due and payable. (b) Except as provided in subsection (c), the following are not considered to be part of the ad valorem property tax levy actual…
Ind. Code § 6-1.1-21.9-5 Loan is not bonded indebtedness
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Sec. 5. A loan under this chapter is not bonded indebtedness for purposes of IC 6-1.1-18.5. As added by P.L.114-2006, SEC.3.
Ind. Code § 6-1.1-22.1-1 "Board"
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Sec. 1. As used in this chapter, "board" refers to the state board of finance. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.1-10 Exclusion of the loan obligation as basis to obtain an excessive
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tax levy Sec. 10. An obligation to repay a loan made under this chapter is not a basis for the qualified taxing unit to obtain an excessive tax levy. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.1-11 Deposit of repayment amounts in the counter-cyclical revenue
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and economic stabilization fund Sec. 11. When the treasurer of state receives a payment with respect to a loan under this chapter, the treasurer of state shall deposit the amount received in the counter-cyclical revenue and economic stabilization fund. As added by P.L.236-2023, S…
Ind. Code § 6-1.1-22.1-12 Loan proceeds; not considered part of ad valorem property tax
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levy actually collected Sec. 12. The proceeds of a loan under this chapter received by an eligible taxing unit are not considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular cal…
Ind. Code § 6-1.1-22.1-13 Authority for the making of the loans; authorization; issuance;
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sale; and delivery of a note associated with a loan Sec. 13. Notes associated with loans under this chapter, and the authorization, issuance, sale, and delivery of the notes, are not subject to any general statute concerning obligations issued by the local governmental entity bor…
Ind. Code § 6-1.1-22.1-14 Payment of unpaid amount due; funds held by the state that
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would otherwise be distributable to the qualified taxing unit Sec. 14. Upon the failure of a qualified taxing unit to make any of the qualified taxing unit's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the …
Ind. Code § 6-1.1-22.1-15 Loan; not bonded indebtedness
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Sec. 15. A loan under this chapter is not bonded indebtedness for purposes of IC 6-1.1-18.5 or IC 6-1.1-20. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.1-2 "Qualified taxing unit"
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Sec. 2. As used in this chapter, "qualified taxing unit" means a city, township, or school corporation located in Lake County that experienced a property tax revenue shortfall in one (1) or more tax years: (1) that resulted from erroneous assessed valuation figures being provided…
Ind. Code § 6-1.1-22.1-3 Application for loan from counter-cyclical revenue and
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economic stabilization fund Sec. 3. A qualified taxing unit, subject to the approval of the fiscal body of the qualified taxing unit, may apply to the treasurer of state for a loan from the counter-cyclical revenue and economic stabilization fund. As added by P.L.236-2023, SEC.43…
Ind. Code § 6-1.1-22.1-4 Determination of the terms of loan
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Sec. 4. Subject to this chapter, the treasurer of state, after review by the budget committee, shall determine the terms of any loan made under this chapter. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.1-5 Interest
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Sec. 5. The treasurer of state may: (1) impose interest on a loan under this chapter at a rate determined by the treasurer of state; or (2) determine that no interest is required to be charged on a loan under this chapter. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.1-6 Limit on amount of loans; use of proceeds of a loan
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Sec. 6. (a) The total amount of all loans under this chapter for all calendar years may not exceed the total amount of property tax revenue shortfall for all qualified taxing units that resulted from erroneous assessed valuation amounts being provided to the qualified taxing unit…
Ind. Code § 6-1.1-22.1-7 Requirement to repay loans
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Sec. 7. If a qualified taxing unit receives a loan under this chapter, the qualified taxing unit must repay the loan within twenty-five (25) years after the date on which the loan is made. No penalty may be imposed for repaying a loan under this chapter before the term of the loa…
Ind. Code § 6-1.1-22.1-8 Disbursement of loan proceeds in installments
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Sec. 8. The treasurer of state may disburse in installments the proceeds of a loan made under this chapter. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.1-9 Source of loan repayment
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Sec. 9. A qualified taxing unit may repay a loan under this chapter from any source or sources of revenue. As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-22.5-0.1 Application of certain amendments to chapter
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Sec. 0.1. The amendments made to section 6 of this chapter by P.L.67-2006 apply only to property taxes first due and payable after December 31, 2005. As added by P.L.220-2011, SEC.128.
Ind. Code § 6-1.1-22.5-1 "Commissioner"
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Sec. 1. As used in this chapter, "commissioner" refers to the commissioner of the department of local government finance. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-10 Notice of tax rates for reconciling statement
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Sec. 10. If a provisional statement is used, the county treasurer shall give notice of tax rates required under IC 6-1.1-22-4 for the reconciling statement. As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by P.L.2-2005, SEC.18. IC 6-1.1-22.5-11 Notice and transmissio…
Ind. Code § 6-1.1-22.5-12 Form of reconciling statement; information to be included on
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statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail Sec. 12. (a) Except as provided by subsection (c), each reconciling statement must be on a form prescribed by the department of local government finance and …
Ind. Code § 6-1.1-22.5-13 Payments to be made to county treasurer
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Sec. 13. Taxpayers shall make all payments under this chapter to the county treasurer. The board of county commissioners may authorize the county treasurer to open temporary offices to receive payments under this chapter in municipalities in the county other than the county seat.…
Ind. Code § 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general
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fund account for penalties; use of fund Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall: (1) file with the auditor of state a report of settlement;…
Ind. Code § 6-1.1-22.5-15 Interest on undistributed tax collections
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Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a taxing unit that was to receive a distribution may recover interest on the undistributed tax collections at the same rate and in the same manner that interest may be r…
Ind. Code § 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional
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and reconciling statements Sec. 16. IC 6-1.1-15: (1) does not apply to a provisional statement; and (2) applies to a reconciling statement. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling
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statements Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement; and (2) a reconciling statement; in the same manner that IC 6-1.1-37-10 applies to an installment of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-18 Treatment of payments to determine delinquencies
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Sec. 18. For purposes of IC 6-1.1-24-1(a)(1): (1) the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes; (2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statemen…
Ind. Code § 6-1.1-22.5-19 Supplementary effect of other provisions
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Sec. 19. The other provisions of this article supplement the provisions of this chapter concerning the collection of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-2 "Provisional statement"
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Sec. 2. As used in this chapter, "provisional statement" refers to a provisional property tax statement required by section 6 or 6.5 of this chapter as the context indicates. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.158.
Ind. Code § 6-1.1-22.5-20 Department of local government finance emergency rules to
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take into account certain real property assessment changes Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt emergency rules under IC 4-22-2-37.1 to provide a methodology for a county treasurer t…
Ind. Code § 6-1.1-22.5-21 Use of parcel carrier to send documents
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Sec. 21. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail. As added by P.L.61-2011, SEC.2.
Ind. Code § 6-1.1-22.5-3 "Property taxes"
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Sec. 3. As used in this chapter, "property taxes" include special assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-4 "Reconciling statement"
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Sec. 4. As used in this chapter, "reconciling statement" refers to a reconciling property tax statement required by section 11 of this chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-5 "Tax liability"
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Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers
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and county fiscal body; transmitting of statement by electronic mail 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 t…
Ind. Code § 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
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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…
Ind. Code § 6-1.1-22.5-7 Waiver by department of local government finance of use of
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provisional statement; procedure 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 lo…
Ind. Code § 6-1.1-22.5-8 Form of provisional statement; information to be shown on
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statement; adjustments to tax liability 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 emergency rules adopted under section 20 of this chapter and subsectio…
Ind. Code § 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due;
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mailing of statement sent by electronic mail but not received; petition to extend deadline 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 Novemb…
Ind. Code § 6-1.1-23.5-1 Applicability
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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,…
Ind. Code § 6-1.1-23.5-10 Notice of sale; publication and mailing
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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 a public place of posting in the county courthouse or in another public county building at least thirty (30) days befor…
Ind. Code § 6-1.1-23.5-11 Requests for information in an alternative form
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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…
Ind. Code § 6-1.1-23.5-12 Notice to owners
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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…
Ind. Code § 6-1.1-23.5-13 Application for judgment and order for sale
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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…
Ind. Code § 6-1.1-23.5-14 Examination; hearing; objections; judgment and order for sale
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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…