Title 6, TITLE 6. TAXATION

As added by P.L.6-1997, SEC.107. Repealed by P.L.198-2001, SEC.122.

property tax management system; advisory committee Sec. 3.5. (a) Until the system described in subsection (e) is implemented, each county shall maintain a state certified computer system that has the capacity to: (1) process and maintain assessment records; (2) process and mainta…

notices Sec. 4. The department shall adopt rules and procedures to provide statewide guidelines for standardized forms and notices. As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.229.

Sec. 5. (a) The department may revoke a certification issued under section 2 of this chapter for at least three (3) years if it determines: (1) that information given by an applicant was false; or (2) the product, provider, or service certified does not meet the minimum requireme…

Sec. 1. As used in this chapter, "appraiser" refers to a professional appraiser or a professional appraisal firm that contracts with a county under IC 6-1.1-4. As added by P.L.6-1997, SEC.108. Amended by P.L.146-2008, SEC.274.

Sec. 2. As used in this chapter, "department" means the department of local government finance. As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.231.

Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers. (b) Subject to subsection (d), the rules of the department shall provide for the following: (1) Minimum appraiser qualifications. (2) Minimum appraiser certification, …

Sec. 4. (a) The department may revoke a certification issued under the rules adopted under section 3 of this chapter for at least three (3) years if it determines: (1) that information given by an appraiser applicant was false; or (2) the appraiser fails to meet the minimum requi…

As added by P.L.198-2001, SEC.82. Repealed by P.L.236-2023, SEC.51.

Sec. 2. The department of local government finance shall do the following: (1) Compile an electronic data base that includes the following: (A) The local government data base. (B) Information on sales of real and personal property, including nonconfidential information from sales…

Sec. 3. The department of local government finance shall: (1) conduct continuing studies in the areas in which the department of local government finance operates; (2) make periodic field surveys and audits of: (A) tax rolls; (B) plat books; (C) building permits; (D) real estate …

Sec. 4. To perform its duties, the department of local government finance may do the following: (1) Request access to any local or state official records. (2) Secure information from the federal government or from public or private agencies. (3) Inspect a person's books, records,…

Sec. 5. Information that has been provided to the legislative services agency or the department of local government finance by the federal government or by a public agency is subject to the provider's rules, if any, that concern the confidential nature of the information. As adde…

Sec. 6. (a) With respect to any township or county for any year, the department of local government finance may initiate a review to determine whether to order a special reassessment under this chapter. The review may apply to real property or personal property, or both. (b) If t…

information; Internet publication Sec. 7. (a) Not later than May 1 of each calendar year, the department of local government finance shall: (1) prepare a report that includes: (A) each political subdivision's total amount of expenditures per person during the immediately precedin…

Sec. 8. (a) This section applies to a system designed to permit the department of local government finance or a provider in a partnership or another arrangement with the department of local government finance to do any of the following: (1) Receive data subject to IC 6-1.1-4-25, …

As added by P.L.146-2008, SEC.277. Repealed by P.L.130-2018, SEC.23.

Sec. 1. (a) Subject to subsection (b), this chapter applies to taxable years beginning after December 31, 2012. (b) A person is not entitled to a tax credit for placing a qualified vehicle into service after December 31, 2016. However, this subsection may not be construed to prev…

Sec. 10. The total amount of the tax credits granted in a particular year to all persons under this chapter may not exceed the lesser of: (1) three million dollars ($3,000,000) per year; or (2) the revenue, as estimated by the budget agency, that is attributable to the imposition…

Sec. 11. (a) If a pass through entity places a qualified vehicle into service but does not have state tax liability against which a tax credit may be applied, a shareholder, partner, or member of the pass through entity may claim a tax credit under this chapter equal to: (1) the …

Sec. 12. (a) To receive a credit under this chapter, a person placing a qualified vehicle into service must: (1) apply for the department's approval of the tax credit and notify the department of the person's purchase or lease of a qualified vehicle in the manner prescribed by th…

Sec. 13. (a) If the amount of the credit determined under this chapter for a person in a taxable year exceeds the person's state tax liability for that taxable year, the person may carry over the excess to the following taxable years. The amount of the credit carryover from a tax…

Sec. 2. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.277-2013, SEC.6.

Sec. 3. As used in this chapter, "natural gas" means compressed or liquid natural gas. As added by P.L.277-2013, SEC.6.

Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.277-2013, SEC.6.…

Sec. 5. As used in this chapter, "person" means an individual, a corporation, a limited liability company, a partnership, or another legal entity. As added by P.L.277-2013, SEC.6.

Sec. 6. As used in this chapter, "qualified vehicle" means a natural gas powered vehicle that: (1) has a gross vehicle weight rating of more than thirty-three thousand (33,000) pounds; and (2) is purchased or leased from a dealer located in Indiana. As added by P.L.277-2013, SEC.…

Sec. 7. As used in this chapter, "state tax liability" means a person's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); and (3) IC 27-1-18-2 (the insurance premiums tax); as …

service in 2013 Sec. 8. (a) Subject to subsection (c), a person that places a qualified vehicle into service in a particular taxable year may claim a credit against the person's state tax liability for that taxable year. (b) Subject to sections 9 and 10 of this chapter, the amoun…

taxable years beginning after December 31, 2013 Sec. 9. This section does not apply to a taxable year beginning after December 31, 2012, and before January 1, 2014. The total amount of the tax credits granted to a person under this chapter for a particular taxable year may not ex…

As added by P.L.24-1986, SEC.30. Amended by P.L.6-1997, SEC.115; P.L.90-2002, SEC.252; P.L.88-2005, SEC.13. Repealed by P.L.146-2008, SEC.802.

Sec. 2. (a) In any year in which an assessing official takes office for the first time, the department of local government finance shall conduct training sessions determined under the rules adopted by the department under IC 4-22-2 for the new assessing officials. The sessions mu…

Sec. 3. (a) Each year the department of local government finance shall conduct the continuing education sessions required in the rules adopted by the department for all assessing officials and all hearing officers for the county property tax assessment board of appeals. These ses…

Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their subordinates. In addition, the training programs must include: (1) a course on basic assessment administration with an examination; and (2) the…

Sec. 5. A county that is required to make a payment to an assessing official or a hearing officer for the county property tax assessment board of appeals under section 3(c) of this chapter must make the payment regardless of an appropriation. The payment may be made from the coun…

Sec. 1. The department of local government finance shall: (1) conduct an assessor-appraiser examination and certification program for level one and level two certifications; and (2) administer a level three assessor-appraiser certification program. The department shall design and…

[Pre-Local Government Recodification Citation: 17-4-27.8-2.] As added by Acts 1980, P.L.8, SEC.56. Repealed by P.L.6-1997, SEC.239.

of examinations Sec. 3. The department of local government finance shall design two (2) assessor-appraiser examinations, to be called "level one" and "level two". Both examinations should cover the subjects of real estate appraising, accounting, and property tax law. Successful p…

Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall be given in August. Both level examinations also shall be offered annually immediately following the conference of the department of local government finance and at any other times t…

Sec. 4.5. (a) The department shall: (1) administer a program for level three assessor-appraiser certifications; (2) design a curriculum for level three assessor-appraiser certification candidates that: (A) specifies educational criteria for acceptable tested courses offered by: (…

Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or a member of the public may apply for and take the level one examination. A person who is successful on the level one examination may apply for and take th…

Sec. 6. (a) The department of local government finance shall certify all persons who successfully complete a certification under this chapter and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that…

training account Sec. 7. (a) With respect to level one and level two certifications, the department of local government finance shall establish a fair and reasonable fee for examination and certification under this chapter. However, the fee does not apply to an assessing official…

[Pre-Local Government Recodification Citation: 17-4-27.8-9.] As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.122; P.L.198-2001, SEC.88; P.L.90-2002, SEC.257. Repealed by P.L.219-2007, SEC.149.

Sec. 8.5. (a) This section applies only to level one and level two assessor-appraiser certifications. (b) The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall adopt rules to set: (1)…

As added by P.L.62-1983, SEC.5. Amended by P.L.6-1997, SEC.123; P.L.90-2002, SEC.258. Repealed by P.L.146-2008, SEC.802.

Sec. 1. As used in this chapter, "appraiser" has the meaning set forth in IC 6-1.1-31.7-1. As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.

Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include: (1) the owner of the property (or person liable for the taxes under…

Practice; prohibited actions Sec. 3. (a) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall adhere to the Uniform Standards of Professional Appraisal Practice in the performance of the indivi…

complaint; revocation of certification; certification of appeal board Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser: (1) must be competent to perform a particular assessment; (2) must acquire the neces…