Title 6, TITLE 6. TAXATION

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. 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…

other persons 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 con…

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. 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.

tax 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 tr…

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…

department; timing of beginning tax collection 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 …

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…

Sec. 1. As used in this chapter, "credit" refers to a credit granted under this chapter. As added by P.L.182-2009(ss), SEC.205.

Sec. 10. If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the …

Sec. 11. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information that the department…

Sec. 12. A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if: (1) the contribution is made directly to a scholarship granting organization; and (2) either: (A) not later than the date of the contrib…

Sec. 13. (a) The total amount of tax credits awarded under this chapter may not exceed nine million five hundred thousand dollars ($9,500,000) in the state fiscal year beginning July 1, 2016, and ending June 30, 2017. (b) The total amount of tax credits awarded under this chapter…

Sec. 14. The department, on an Internet web site used by the department to provide information to the public, shall provide the following information: (1) The application for the credit provided in this chapter. (2) A timeline for receiving the credit provided in this chapter. (3…

Sec. 15. The department shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.182-2009(ss), SEC.205.

Sec. 2. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35. As added by P.L.182-2009(ss), SEC.205.

Sec. 3. As used in this chapter, "scholarship granting organization" refers to an organization that: (1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and (2) conducts a school scholarship program without limiting the availability of…

Sec. 4. As used in this chapter, "school scholarship program" refers to a scholarship program certified by the department of education under IC 20-51. As added by P.L.182-2009(ss), SEC.205. IC 6-3.1-30.5-5 "State tax liability" Sec. 5. As used in this chapter, "state tax liabilit…

Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by P.L.182-2009(ss), SEC.205.

Sec. 7. (a) A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer ma…

Sec. 8. The amount of a taxpayer's credit is equal to fifty percent (50%) of the amount of the contribution made to the scholarship granting organization for a school scholarship program. As added by P.L.182-2009(ss), SEC.205.

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.211-2013, SEC.1. Expired 1-1-2017 by P.L.211-2013, SEC.1.

December 31, 2012 Sec. 9.5. (a) This section applies to a taxpayer that is entitled to a tax credit under this chapter for a taxable year beginning after December 31, 2012. (b) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year …

Sec. 1. As used in this chapter "department" means the department of local government finance. As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.227.

assessment information; contracts Sec. 2. (a) Subject to section 3.5 of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for the certification of: (1) computer software; (2) software providers; (3) computer service p…

Sec. 2.5. (a) Except as provided in subsection (b), for purposes of attributing the amount of: (1) a property tax deduction under IC 6-1.1-12; (2) an economic revitalization area deduction under IC 6-1.1-12.1; (3) an investment deduction under IC 6-1.1-12.4; or (4) a property tax…