Ind. Code § 6-8.1-9.7-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-9
Duties and powers of the office of management and budget under an offset agreement
Status: in_force

Sec. 9. The following apply if the office of management and budget enters into an offset agreement:

(1) The office of management and budget shall do the following as provided in the offset agreement:

(A) Determine if a person whose name has been certified by a federal official as provided in the offset agreement is due a state payment.

(B) Withhold a state payment that is due a person whose name has been certified by a federal official as provided in the offset agreement.

(C) Notify the person from whom a state payment is withheld under this section of the amount withheld in accordance with the offset agreement.

(D) Pay to the federal official making the certification under section 8 of this chapter the lesser of:

(i) the entire state payment withheld; or

(ii) the amount certified by the federal official.

If the amount certified by the federal official is less than a state payment due to the person, the office of management and budget shall pay to the person the part of the state payment due to the person that exceeds the certified amount, less any fee under section 10 of this chapter.

(2) If an individual filed a joint income tax return and the debt certified by a federal official is not the liability of both parties to the joint income tax return, the office of management and budget may not withhold or pay to the federal official the part of the income tax refund attributable to the individual not owing the debt. The department shall notify taxpayers filing a joint income tax return of a proposed offset of a state income tax refund for a debt certified by a federal official. A taxpayer that filed a joint income tax return and receives such notice may, not more than sixty (60) days after the notice is sent, notify the department in writing that the taxpayer asserts that a part of the income tax refund is attributable to the individual not owing the debt. If a taxpayer that is a party to the joint income tax return does not notify the department of such an assertion not more than sixty (60) days after the department's notice is sent, all of the income tax refund is considered attributable to the individual owing the debt.

(3) The office of management and budget may do the following as provided in the offset agreement:

(A) Certify to a federal official a person's delinquent debt owed to the state by providing the federal official:

(i) the full name and address of the person and any other names known to be used by the person;

(ii) the person's Social Security number or federal tax identification number;

(iii) the amount of the person's debt owed to the state;

(iv) a statement certifying that the person's debt is past due, that due process has been provided to the person, and that the person's debt is legally enforceable in the amount certified, which may be provided in procedures for certifying payments as specified in the offset agreement; and

(v) any other information required by state law or rules applicable to the collection of the debt by offset of federal payments or required by the offset agreement.

(B) Request that the federal official withhold from any federal payment to which the person is entitled the lesser of:

(i) the entire federal payment; or

(ii) the amount certified by the office of management and budget;

as provided in the offset agreement. If the amount certified by the office of management and budget is less than a federal payment due to the person, the federal official may pay to the person the part of the federal payment due to the person that exceeds the certified amount, less any fee under section 10 of this chapter.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-6-1.1-408 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-408
Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate
Status: in_force

Sec. 408. (a) If the administrator reasonably determines that the amount of the existing bond, letter of credit, or cash deposit is insufficient to insure payment to the state of the tax and any penalty and interest for which the distributor is or may become liable, then the distributor shall upon written demand of the administrator file a new bond or letter of credit, or increase the cash deposit. The administrator shall give the distributor at least fifteen (15) days to secure the new bond or letter of credit or make the increased cash deposit.

(b) The new bond, letter of credit, or cash deposit must meet the requirements set forth in section 406 of this chapter.

(c) If the new bond, letter of credit, or cash deposit required under this section is unsatisfactory, the administrator shall cancel the distributor's license certificate.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.77-1985, SEC.2; P.L.97-1987, SEC.6; P.L.69-1991, SEC.5.
Ind. Code § 6-1.1-36-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-12
Contracts for discovery of omitted property; fund for additional receipts; use of fund
Status: in_force

Sec. 12. (a) A board of county commissioners, a county assessor, or a township assessor (if any) may enter into a contract for the discovery of property that has been undervalued or omitted from assessment. The contract must prohibit payment to the contractor for discovery of undervaluation or omission with respect to a parcel or personal property return before all appeals of the assessment of the parcel or the assessment under the return have been finalized. The contract may require the contractor to:

(1) examine and verify the accuracy of a personal property return filed by a taxpayer with the county assessor or a township assessor of a township in the county, if the contractor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process; and

(2) compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer, if the contractor considers the comparison to be useful to the accuracy of the assessment process.

(b) This subsection applies if funds are not appropriated for payment of services performed under a contract described in subsection (a). The county auditor may create a special nonreverting fund in which the county treasurer shall deposit the amount of taxes, including penalties and interest, that result from additional assessments on undervalued or omitted property collected from all taxing jurisdictions in the county after deducting the amount of any property tax credits that reduce the owner's property tax liability for the undervalued or omitted property. The fund remains in existence during the term of the contract. Distributions shall be made from the fund without appropriation only for the following purposes:

(1) All contract fees and other costs related to the contract.

(2) Except as provided in subdivision (3), for a contract for services entered into after June 30, 2017, including any extensions, the contract must specify a monetary threshold set by the county assessor and that when the money in the fund exceeds the threshold then the county auditor shall distribute the money in excess of the threshold to the appropriate taxing units in the county using the property tax rates of each taxing unit in effect at the time of the distribution.

(3) After the payments required by subdivision (1) have been made and the contract has expired, the county auditor shall distribute all money remaining in the fund to the appropriate taxing units in the county using the property tax rates of each taxing unit in effect at the time of the distribution.

(c) A board of county commissioners, a county assessor, or a township assessor may not contract for services under subsection (a) on a percentage basis or otherwise provide for payments under the contract that are based in any way on increases of assessed value or property tax revenue that are attributable to the discovery of property that has been undervalued or omitted from assessment.

(d) The term of a contract for services under subsection (a) that is entered into after June 30, 2017, may not exceed three (3) years, including any extensions.

[Pre-1975 Property Tax Recodification Citation: 6-1-63-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.39; P.L.154-2006, SEC.54; P.L.146-2008, SEC.289; P.L.180-2016, SEC.13; P.L.119-2017, SEC.1.
Ind. Code § 6-4.1-12-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-4
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.31. Repealed by P.L.79-2017, SEC.51.
Ind. Code § 6-1.1-46-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 46 / Section 6-1.1-46-2
Adoption of ordinance
Status: in_force

Sec. 2. (a) A county fiscal body of a county in which a land bank is established may adopt an ordinance to have this chapter apply in the county.

(b) An ordinance adopted under this section must specify the percentage of assessed valuation to use in computing the deduction provided by this chapter. The percentage must be at least twenty-five percent (25%) and at most fifty percent (50%).

(c) If a county fiscal body wishes to adopt an ordinance under this section, the county fiscal officer shall, in addition to any other notices required for the adoption of an ordinance, issue a notice to the fiscal officer of each taxing unit that would be affected by the adoption of the ordinance at least twenty-one (21) days before the date on which the county fiscal body intends to hold a hearing on the proposed ordinance.

(d) After the county fiscal body hears the public testimony on the proposed ordinance, the county fiscal body may adopt an ordinance to have this chapter apply in the county.

As added by P.L.110-2017, SEC.1.
Ind. Code § 6-3.6-6-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-12-c
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Note: This repeal of section by P.L.68-2025, SEC.136, effective 7-1-2028. See also preceding version of this section amended by P.L.230-2025, SEC.82, and preceding repeal of this section by P.L.145-2026, SEC.28, effective 7-1-2027.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.19; P.L.247-2017, SEC.20; P.L.230-2025, SEC.82. Repealed by P.L.68-2025, SEC.136.
Ind. Code § 6-1.1-22.5-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-12
Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail
Status: in_force

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 must indicate:

(1) the actual property tax liability under this article for the calendar year for which the reconciling statement is issued;

(2) the total amount paid under the provisional statement for the property for which the reconciling statement is issued;

(3) if the amount under subdivision (1) exceeds the amount under subdivision (2), that the excess is payable by the taxpayer:

(A) as a final reconciliation of the tax liability; and

(B) not later than:

(i) thirty (30) days after the date of the reconciling statement;

(ii) if the county treasurer requests in writing that the commissioner designate a later date, the date designated by the commissioner; or

(iii) the date specified in an ordinance adopted under section 18.5 of this chapter; and

(4) if the amount under subdivision (2) exceeds the amount under subdivision (1), that the taxpayer may claim a refund of the excess under IC 6-1.1-26.

(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or upon determination of the tax rate of the cross-county entity referred to in section 6.5 of this chapter, the county treasurer determines that it is possible to complete the:

(1) preparation; and

(2) mailing or transmittal;

of the reconciling statement at least thirty (30) days before the due date of the second installment specified in the provisional statement, the county treasurer may request in writing that the department of local government finance permit the county treasurer to issue a reconciling statement that adjusts the amount of the second installment that was specified in the provisional statement. If the department approves the county treasurer's request, the county treasurer shall prepare and mail or transmit the reconciling statement at least thirty (30) days before the due date of the second installment specified in the provisional statement.

(c) A reconciling statement prepared under subsection (b) must indicate:

(1) the actual property tax liability under this article for the calendar year for the property for which the reconciling statement is issued;

(2) the total amount of the first installment paid under the provisional statement for the property for which the reconciling statement is issued;

(3) if the amount under subdivision (1) exceeds the amount under subdivision (2), the adjusted amount of the second installment that is payable by the taxpayer:

(A) as a final reconciliation of the tax liability; and

(B) not later than:

(i) November 10; or

(ii) if the county treasurer requests in writing that the commissioner designate a later date, the date designated by the commissioner; and

(4) if the amount under subdivision (2) exceeds the amount under subdivision (1), that the taxpayer may claim a refund of the excess under IC 6-1.1-26.

(d) In a county in which an authorizing ordinance is adopted under IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit a reconciling statement by electronic mail under IC 6-1.1-22-8.1(h).

(e) A reconciling statement may include any adjustment authorized by the department of local government finance under section 8(e) of this chapter and approved by the county treasurer.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.67; P.L.146-2008, SEC.254; P.L.87-2009, SEC.13; P.L.182-2009(ss), SEC.163; P.L.172-2011, SEC.46; P.L.13-2013, SEC.16.
Ind. Code § 6-6-1.1-1005 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1005
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-31.7-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.7 / Section 6-1.1-31.7-1
"Appraiser" defined
Status: in_force

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.
Ind. Code § 6-6-2.5-36 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-36
Remittance of tax; procedures; deadline
Status: in_force

Sec. 36. All suppliers required to remit the special fuel tax shall remit the special fuel taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3.1-11-20 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-20
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.288-2013, SEC.41.
Ind. Code § 6-9-35-15 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-15
Tax repeal; ordinance
Status: in_force

Sec. 15. (a) If there are no obligations of the capital improvement board described in section 12(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 14 of this chapter, the fiscal body may adopt an ordinance, after December 31, 2009, and before December 1, 2010, or any year thereafter, that repeals the ordinance adopted under section 5 of this chapter.

(b) An ordinance adopted under subsection (a) takes effect January 1 immediately following the date of its adoption. If the fiscal body adopts such an ordinance, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(c) A tax imposed under this chapter terminates on January 1 of the year immediately following the year in which the last payment obligation of the capital improvement board is made with respect to any bond, lease, or other obligation described in section 12(a) of this chapter that existed on July 1, 2006.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-2.5-3.5-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-13
"Unit"
Status: in_force

Sec. 13. As used in this chapter, "unit" means the unit of measure, such as a gallon or a liter, by which gasoline is sold.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-3.5-5-17 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-17
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.42-1986, SEC.4; P.L.2-1991, SEC.39. Repealed by P.L.149-2015, SEC.13.
Ind. Code § 6-1.1-17-16.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-16.1
Political subdivision budget, tax rates, levies; public hearing request
Status: in_force

Sec. 16.1. (a) If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under section 16 of this chapter, the department of local government finance shall hold the hearing in the county in which the political subdivision is located.

(b) A written request for a public hearing may be filed with the county auditor or directly with the department of local government finance in either a paper or electronic format. At least twenty-five (25) taxpayers of a political subdivision must sign the request. A county auditor shall forward any requests received under this section to the department of local government finance within two (2) business days of receipt. The department of local government finance is not required to hold a public hearing under this section unless it receives the request before November 3.

(c) The department of local government finance may consider the budgets by fund, tax rates, and tax levies of several political subdivisions at the same public hearing.

(d) At least five (5) days before the date fixed for a public hearing, the department of local government finance shall give notice of the time and place of the hearing and of the budgets by fund, levies, and tax rates to be considered at the hearing. The department of local government finance may hold the hearing through electronic means. The department of local government finance shall publish the notice in two (2) newspapers of general circulation published in the county where the request arose. However, if only one (1) newspaper of general circulation is published in the county, the department of local government finance shall publish the notice in that newspaper.

As added by P.L.218-2013, SEC.3. Amended by P.L.38-2021, SEC.28.
Ind. Code § 6-8.1-12-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 12 / Section 6-8.1-12-4
Repealed
Status: repealed

As added by P.L.332-1989(ss), SEC.38. Repealed by P.L.71-1993, SEC.28.
Ind. Code § 6-2.5-1-10.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-10.7
"Advertising and promotional direct mail"
Status: reserved

Sec. 10.7. "Advertising and promotional direct mail" means printed material that is direct mail, the primary purpose of which is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization. As used in this section, "product" means tangible personal property, a product transferred electronically, or a service.

As added by P.L.265-2013, SEC.3.
Ind. Code § 6-9-53-12 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-12
Crime; Grouseland Foundation; improper transfer
Status: in_force

Sec. 12. (a) An officer, director, or trustee of the Grouseland Foundation, Inc., who knowingly:

(1) approves the transfer of money received under this chapter to any person or corporation not qualified under law for that transfer; or

(2) approves a transfer for a purpose not permitted under law;

commits a Level 6 felony.

(b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-3.1-30.5-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-6
"Taxpayer"
Status: in_force

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.
Ind. Code § 6-9-20-2 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-2
Definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.83-1985, SEC.1.
Ind. Code § 6-3-4.5-13 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-13
Designation of a state partnership representative; qualifications
Status: in_force

Sec. 13. If the department conducts an audit or investigation under this chapter, or the partnership receives federal adjustments covered under sections 9 through 12 of this chapter, the partnership shall be required to designate a state partnership representative for that taxable year or review year. The following apply:

(1) With respect to an action required or permitted to be taken by a partnership under this chapter and a proceeding for administrative or judicial review with respect to that action, the state partnership representative for the taxable year shall have sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners shall be bound by those actions.

(2) The state partnership representative for a taxable year is the partnership's federal partnership representative for the taxable year, unless the partnership designates in writing another person as its state partnership representative or the partnership has not designated a federal partnership representative.

(3) The department may establish reasonable qualifications for and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-1.1-35-1.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-1.1
Repealed
Status: repealed

As added by P.L.6-1997, SEC.111. Amended by P.L.1-2004, SEC.42 and P.L.23-2004, SEC.45; P.L.88-2005, SEC.12. Repealed by P.L.219-2007, SEC.150.
Ind. Code § 6-1.1-42-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-15
Hearing of appeal
Status: in_force

Sec. 15. An appeal under section 14 of this chapter shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the appeal, and may confirm the final action of the designating body or sustain the appeal. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-9-35-1 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to Boone, Johnson, Hamilton, Hancock, Hendricks, Morgan, and Shelby counties (referred to as counties in this chapter) and to the cities or towns of Carmel, Fishers, Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that are located in those counties (referred to as municipalities in this chapter).

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-1.1-50-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-3
County ordinance adoption to provide property tax relief; individual election; amount
Status: in_force

Sec. 3. (a) A county fiscal body may adopt an ordinance to provide property tax relief as provided in this chapter to qualified individuals on property taxes that are:

(1) attributable to the qualified individual's homestead property; and

(2) first due and payable in 2023.

(b) An ordinance adopted under this section may allow a qualified individual to elect to receive property tax relief under this chapter in any of the following forms:

(1) As a rebate check.

(2) As a credit against the qualified individual's homestead property tax liability installment due in November 2023.

(3) As a credit against the qualified individual's homestead property tax liability first due and payable in 2024.

(c) The county fiscal body shall provide the amount of property tax relief to be provided to each qualified individual in an ordinance adopted under this section. The amount may be an amount:

(1) determined by the county fiscal body that is equal for all qualified individuals; or

(2) that is proportional to each qualified individual's share of the total amount of property tax liability first due and payable in 2023 on homesteads.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-3.6-10-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-2-b
Economic development purposes; use of revenue
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.

Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.

Sec. 2. A county, city, or town may use revenue allocated for economic development purposes under IC 6-3.6-6 for any combination of the following purposes:

(1) To pay all or a part of the interest owed by a private developer or user on a loan extended by a financial institution or other lender to the developer or user if the proceeds of the loan are or are to be used to finance an economic development project.

(2) For the retirement of bonds for economic development projects.

(3) For leases or for leases or bonds entered into or issued before the date the county economic development income tax (IC 6-3.5-7 repealed) was imposed if the purpose of the lease or bonds would have qualified as a purpose under this article at the time the lease was entered into or the bonds were issued.

(4) The construction or acquisition of, or remedial action with respect to, a capital project for which the unit is empowered to issue general obligation bonds or establish a fund under any statute listed in IC 6-1.1-18.5-9.8.

(5) The retirement of bonds issued under any provision of Indiana law for a capital project.

(6) The payment of lease rentals under any statute for a capital project.

(7) Contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects.

(8) Operating expenses of a governmental entity that plans or implements economic development projects.

(9) Funding of a revolving fund established under IC 5-1-14-14.

(10) For a regional venture capital fund or a local venture capital fund.

(11) For any lawful purpose for which money in any of its other funds may be used.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.23; P.L.68-2025, SEC.174.
Ind. Code § 6-2.5-4-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-14
Notice; proposed public vendors; identification of delinquent taxpayers
Status: in_force

Sec. 14. The department of administration and each purchasing agent for a state educational institution shall provide the department with a list of every person who desires to enter into a contract to sell tangible personal property to an agency (as defined in IC 4-13-2-1) or a state educational institution. The department shall notify the department of administration or the purchasing agent of the state educational institution if a person on the list does not have a registered retail merchant certificate or is delinquent in remitting or paying amounts due to the department under this article.

As added by P.L.254-2003, SEC.4. Amended by P.L.2-2007, SEC.118; P.L.211-2007, SEC.11.
Ind. Code § 6-3.1-26-26 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-26
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Amended by P.L.81-2004, SEC.16; P.L.137-2006, SEC.7; P.L.182-2009(ss), SEC.202; P.L.137-2012, SEC.61; P.L.250-2015, SEC.35. Repealed by P.L.237-2017, SEC.44.
Ind. Code § 6-3.6-7-27 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-27-b
Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; additional rate for public transportation projects
Status: in_force

Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.

Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4.

(b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal body of the county may adopt an ordinance to provide for the use of local income tax revenues to fund a public transportation project under IC 8-25. However, a county fiscal body shall adopt an ordinance under this subsection if required by IC 8-25-6-10 to impose an additional tax rate on the county taxpayers (as defined in IC 8-24-1-10) who reside in a township in which the voters approve a public transportation project in a local public question held under IC 8-25-6. An ordinance adopted under this subsection must specify an additional tax rate to be imposed in the county (or township in the case of an additional rate required by IC 8-25-6-10) of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If an ordinance is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be:

(1) retained by the county auditor;

(2) deposited in the county public transportation project fund established under IC 8-25-3-7; and

(3) used for the purpose provided in this subsection instead of as a property tax replacement distribution.

(c) The tax rate under this section may not be considered for purposes of determining the maximum allowable tax rate specified in IC 6-3.6-6-2.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.63; P.L.157-2026, SEC.137.
Ind. Code § 6-6-2.5-42 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-42
Application for license; form and content; investigation
Status: in_force

Sec. 42. (a) Each application for a license under section 41 of this chapter shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the information as the department may reasonably require for the administration of this chapter, including the applicant's federal identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle special fuel tax free in the specified destination state or states for which the export license is to be issued.

(b) The department shall investigate each applicant for a license under this section. No license shall be issued if the department determines that any one (1) of the following exists:

(1) The application is not filed in good faith.

(2) The applicant is not the real party in interest.

(3) The license of the real party in interest has been revoked for cause.

(4) Other reasonable cause for non-issuance exists.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.146-2020, SEC.33.
Ind. Code § 6-1.1-23-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-11
Certificate of judgment to treasurers of other counties; indexing; execution; audits
Status: in_force

Sec. 11. (a) The treasurer of a county in which a judgment is entered under section 9 of this chapter shall send a certificate of the judgment to the treasurer of another county and to the department of local government finance if the county treasurer determines that:

(1) the delinquent taxpayer does not have, in the county in which the judgment is entered, property of sufficient value to satisfy the judgment; and

(2) the delinquent taxpayer does have property in the other county.

(b) A county treasurer who receives a certificate of judgment shall have the judgment indexed in the judgment docket by the clerk of the circuit court of the county the treasurer serves. The county treasurer shall proceed to have execution issued upon the judgment in the same manner as if the judgment had been originally entered in the county he serves.

(c) The department of local government finance shall make periodic audits of the records of the county treasurers to insure compliance with the provisions of this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-55-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.212.
Ind. Code § 6-6-5-11 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-11
Registration of vehicle without payment of tax; offenses
Status: in_force

Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the registration commits a Class B misdemeanor.

Formerly: Acts 1969, c.423, s.11. As amended by Acts 1978, P.L.2, SEC.641; Acts 1981, P.L.94, SEC.4; Acts 1982, P.L.43, SEC.7; P.L.198-2016, SEC.37.
Ind. Code § 6-1.1-51-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-10
Amount of deduction
Status: in_force

Sec. 10. The amount of the deduction is equal to one hundred percent (100%) of the assessed value of the abatement property.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-9-49-5 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-5
Rate
Status: in_force

Sec. 5. The city food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-9-42-6 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-6
Remitting of tax
Status: in_force

Sec. 6. A person who collects the admissions tax under section 5 of this chapter shall remit the tax collections to the city fiscal officer. The person shall remit the revenues collected during a particular month before the twentieth day of the following month. At the time the tax revenues are remitted, the person shall file an admissions tax return on the form prescribed by the city fiscal body.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-6-5.1-28 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-28
Limitation on indebtedness of political or municipal corporations; effect
Status: in_force

Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value.

(b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles and truck campers subject to the tax under this chapter are considered to be taxable property within each political or municipal corporation where the owner resides.

(c) The assessed valuation of recreational vehicles and truck campers subject to the tax under this chapter shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the result by two dollars ($2).

As added by P.L.131-2008, SEC.22.
Ind. Code § 6-1.1-8.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-1
"Industrial company" defined
Status: in_force

Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property.

As added by P.L.151-2001, SEC.3.
Ind. Code § 6-1.1-12.1-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-2.5
Economic revitalization area; maps; boundaries; resolution; notice; determination; appeal
Status: in_force

Sec. 2.5. (a) If a designating body finds that an area in its jurisdiction is an economic revitalization area, it shall either:

(1) prepare maps and plats that identify the area; or

(2) prepare a simplified description of the boundaries of the area by describing its location in relation to public ways, streams, or otherwise.

(b) After the compilation of the materials described in subsection (a), the designating body shall pass a resolution declaring the area an economic revitalization area. The resolution must contain a description of the affected area and be filed with the county assessor. A resolution may include a determination of the number of years a deduction under section 3, 4.5, or 4.8 of this chapter is allowed.

(c) After approval of a resolution under subsection (b), the designating body shall do the following:

(1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1.

(2) File the following information with each taxing unit that has authority to levy property taxes in the geographic area where the economic revitalization area is located:

(A) A copy of the notice required by subdivision (1).

(B) A statement containing substantially the same information as a statement of benefits filed with the designating body before the hearing required by this section under section 3, 4.5, or 4.8 of this chapter.

The notice must state that a description of the affected area is available and can be inspected in the county assessor's office. The notice must also name a date when the designating body will receive and hear all remonstrances and objections from interested persons. The designating body shall file the information required by subdivision (2) with the officers of the taxing unit who are authorized to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten (10) days before the date of the public hearing. After considering the evidence, the designating body shall take final action determining whether the qualifications for an economic revitalization area have been met and confirming, modifying and confirming, or rescinding the resolution. This determination is final except that an appeal may be taken and heard as provided under subsections (d) and (e).

(d) A person who filed a written remonstrance with the designating body under this section and who is aggrieved by the final action taken may, within ten (10) days after that final action, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the order of the designating body and the person's remonstrance against that order, together with the person's bond conditioned to pay the costs of the person's appeal if the appeal is determined against the person. The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications of the economic revitalization area law. The burden of proof is on the appellant.

(e) An appeal under this section shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the appeal, and may confirm the final action of the designating body or sustain the appeal. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.

As added by P.L.71-1983, SEC.3. Amended by P.L.62-1986, SEC.1; P.L.56-1988, SEC.3; P.L.3-1989, SEC.34; P.L.56-1991, SEC.1; P.L.25-1995, SEC.18; P.L.4-2000, SEC.3; P.L.154-2006, SEC.26; P.L.288-2013, SEC.6.
Ind. Code § 6-1.1-24-5.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.1
Ineligible purchasers; registration to bid
Status: in_force

Sec. 5.1. (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 certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable, but is not in good standing in Indiana as determined by the secretary of state.

(2) A person who is an agent of a person described in this subsection.

(b) A person subject to this section may not purchase a tract offered for sale under section 5 or 6.1 of this chapter. However, this section does not prohibit a person from bidding on a tract that is owned by the person and offered for sale under section 5 of this chapter.

(c) A business entity that seeks to register to bid at a tax sale must provide a certificate of good standing or proof of registration in accordance with IC 5-23 from the secretary of state to the county treasurer.

As added by P.L.66-2014, SEC.9. Amended by P.L.247-2015, SEC.17; P.L.66-2021, SEC.1.
Ind. Code § 6-6-4.1-4 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-4
Imposition of tax; rates; computation of amount of fuel consumed in Indiana
Status: in_force

Sec. 4. (a) A tax is imposed on the consumption of motor fuel by a carrier in its operations on highways in Indiana. The rate of this tax is determined as follows:

(1) When imposed upon the consumption of special fuel (other than an alternative fuel or a natural gas product), the tax rate is the same rate per gallon as the rate per gallon at which special fuel is taxed under IC 6-6-2.5.

(2) When imposed upon the consumption of gasoline, the tax rate is the same rate per gallon as the rate per gallon at which gasoline is taxed under IC 6-6-1.1.

(3) When imposed upon the consumption of a natural gas product or an alternative fuel, the tax rate is one (1) of the following:

(A) The same rate per diesel gallon equivalent as the rate per gallon at which special fuel is taxed under IC 6-6-2.5, in the case of liquid natural gas.

(B) The same rate per gasoline gallon equivalent at which special fuel is taxed under IC 6-6-2.5, in the case of compressed natural gas or an alternative fuel commonly or commercially known or sold as butane or propane.

(C) The same rate per gallon equivalent at which special fuel is taxed under IC 6-6-2.5, in the case of an alternative fuel not commonly known or sold as butane or propane, divided by:

(i) the carrier's average miles per gallon for all vehicles in the fleet that consume motor fuels described in subdivision (1), if the fleet has both vehicles that consume motor fuels described in subdivision (1) and vehicles that consume alternative fuels that are not commonly or commercially known or sold as butane or propane; or

(ii) the carrier's average miles per gallon for the preceding quarter of Indiana based International Fuel Tax Agreement vehicles consuming motor fuels described in subdivision (1), if all vehicles in the fleet consume an alternative fuel that is not commonly or commercially known or sold as butane or propane.

The tax shall be paid quarterly by the carrier to the department on or before the last day of the month immediately following the quarter. The department shall publish on its website each quarter the average miles per gallon for the preceding quarter for a vehicle described in subdivision (3)(C)(ii).

(b) Except for an alternative fuel that is not commonly or commercially known or sold as butane or propane, the amount of motor fuel consumed by a carrier in its operations on highways in Indiana is the total amount of motor fuel consumed in its entire operations within and without Indiana, multiplied by a fraction. The numerator of the fraction is the total number of miles traveled on highways in Indiana, and the denominator of the fraction is the total number of miles traveled within and without Indiana.

(c) The amount of tax that a carrier shall pay for a particular quarter under this section equals the product of the tax rate in effect for that quarter, multiplied by:

(1) except as provided in subdivision (2), the amount of motor fuel consumed by the carrier in its operation on highways in Indiana and upon which the carrier has not paid tax imposed under IC 6-6-1.1, IC 6-6-2.5, or section 4.5 of this chapter (before its repeal); or

(2) the miles traveled on highways in Indiana for an alternative fuel that is not commonly or commercially known or sold as butane or propane.

(d) Subject to section 4.8 of this chapter, a carrier is entitled to a proportional use credit against the tax imposed under this section for that portion of motor fuel used to propel equipment mounted on a motor vehicle having a common reservoir for locomotion on the highway and the operation of the equipment, as determined by rule of the commissioner. An application for a proportional use credit under this subsection shall be filed on a quarterly basis on a form prescribed by the department.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.90-1983, SEC.1; P.L.77-1985, SEC.27; P.L.59-1985, SEC.16; P.L.97-1987, SEC.38; P.L.69-1991, SEC.12; P.L.277-1993(ss), SEC.46; P.L.85-1995, SEC.31; P.L.222-1999, SEC.3; P.L.277-2013, SEC.12; P.L.218-2017, SEC.46; P.L.185-2018, SEC.7; P.L.234-2019, SEC.23; P.L.211-2023, SEC.4.
Ind. Code § 6-9-63-7 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the state comptroller.

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-1.1-25-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-5.5
Repealed
Status: repealed

Formerly: Acts 1975, P.L.195, SEC.7. As amended by Acts 1981, P.L.11, SEC.27; P.L.124-1998, SEC.8; P.L.1-2002, SEC.27; P.L.1-2003, SEC.29; P.L.118-2013, SEC.9. Repealed by P.L.251-2015, SEC.24.
Ind. Code § 6-1.1-31-11.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-11.5
Rules governing practice of representatives in proceedings
Status: in_force

Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance.

(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:

(1) restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar;

(2) restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or

(3) restrict the ability of a certified public accountant to represent a client in a matter that relates only to the taxation of personal property or distributable property (as defined in 50 IAC 5.1-1-9).

(c) A rule adopted under subsection (a) may require a representative in a proceeding before the property tax assessment board of appeals or the department of local government finance to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:

(1) an exemption for which an application is required under IC 6-1.1-11;

(2) a claim that taxes are illegal as a matter of law;

(3) a claim regarding the constitutionality of an assessment; or

(4) any other matter that requires representation that involves the practice of law.

(d) This subsection applies to a petition that is filed with the property tax assessment board of appeals or a matter under consideration by the department of local government finance before the adoption of a rule under subsection (a) that establishes new standards for:

(1) the presentation of evidence or testimony; or

(2) the practice of representatives.

The property tax assessment board of appeals or the department of local government finance may not dismiss a petition or reject consideration of a matter solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner with an opportunity to present evidence, testimony, or representation in compliance with the rule.

As added by P.L.198-2001, SEC.77. Amended by P.L.255-2017, SEC.20.
Ind. Code § 6-1.1-18.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-1
Definitions
Status: in_force

Sec. 1. As used in this chapter:

"Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year. However, if a township elects to establish both a township firefighting levy and a township emergency services levy under IC 36-8-13-4(c)(2), the township firefighting levy and township emergency services levy shall be combined and considered as a single levy for purposes of this chapter.

"Civil taxing unit" means any taxing unit except a school corporation.

"Maximum permissible ad valorem property tax levy for the preceding calendar year" means, for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year).

"Taxable property" means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this chapter, the term "taxable property" is further defined in section 6 of this chapter.

As added by P.L.73-1983, SEC.1. Amended by P.L.198-2001, SEC.51; P.L.1-2004, SEC.21 and P.L.23-2004, SEC.22; P.L.154-2006, SEC.46; P.L.1-2010, SEC.28; P.L.113-2010, SEC.31; P.L.124-2011, SEC.1; P.L.197-2016, SEC.13; P.L.236-2023, SEC.30; P.L.136-2024, SEC.21.
Ind. Code § 6-3.1-26-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-10
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Repealed by P.L.199-2005, SEC.40.
Ind. Code § 6-6-2.5-30.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-30.5
Exemption from special fuel tax; restricted personal, noncommercial use
Status: in_force

Sec. 30.5. (a) Except as provided in subsection (b), special fuel is exempt from the special fuel tax if:

(1) the special fuel has a nominal biodiesel content of at least twenty percent (20%);

(2) the special fuel is used only for a personal, noncommercial use and is not for resale; and

(3) the individual using the special fuel:

(A) produces the biodiesel content of the special fuel; and

(B) obtains an exemption certificate under subsection (c) before using the special fuel.

(b) The maximum number of gallons of special fuel for which an individual may claim the exemption under this section in a year is equal to:

(1) two thousand (2,000); divided by

(2) the average percentage volume of biodiesel in each gallon used by the individual.

(c) The department shall issue an exemption certificate to an individual who produces evidence of nontaxability under subsection (a)(1), (a)(2), and (a)(3). A certificate issued under this subsection is valid for a period determined by the department, but not to exceed five (5) years. The department may allow an individual to renew an exemption certification for additional five (5) year periods. An exemption certificate applies only to special fuel described in subsection (a). An individual holding a certificate issued under this subsection shall notify the department:

(1) of any address change by the individual; and

(2) when the individual ceases using special fuel that is exempt under this section.

(d) An individual who is issued an exemption certificate under this section must submit to the department a report, in a form prescribed by the department, not later than January 20 of each year. The report must include:

(1) the number of gallons of special fuel in the immediately preceding year; and

(2) the average percentage volume of biodiesel in each gallon of special fuel;

to which the exemption was applied in the calendar year ending on the immediately preceding December 31.

(e) An individual who is issued an exemption certificate under this section is not subject to the reporting requirements under section 35 of this chapter.

As added by P.L.33-2007, SEC.2.
Ind. Code § 6-1.1-23.5-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-14
Examination; hearing; objections; judgment and order for sale
Status: in_force

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 those taxes, penalties, and costs that appear to be due. This judgment is considered a judgment against each taxpayer for the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home. The affidavit provided under section 13 of this chapter is prima facie evidence of delinquency for purposes of proceedings under this section. The court shall also direct the clerk to prepare and enter an order for the sale of those mobile homes against which judgment is entered.

(b) If written objections are timely filed, the court shall conduct a hearing on the written objections at least seven (7) days before the advertised date of the auction. At the hearing, the court shall hear any defense offered by any person interested in any of the mobile homes to the entry of judgment against the person, hear and determine the matter in a summary manner, without pleadings, and enter its judgment. The court shall enter a judgment under this subsection at least three (3) days before the advertised date of the auction. The objection must be in writing, and no person may offer any defense unless the writing specifying the objection is accompanied by an original or a duplicate tax receipt or other supporting documentation. At least seven (7) days before the date set for the hearing, notice of the date, time, and place of the hearing shall be provided by the court to the following:

(1) Any person filing a defense to the application for judgment and order of sale.

(2) Any person with a substantial property interest of record in a property certified not suitable for tax sale under section 8 of this chapter.

(c) If judgment is entered in favor of the respondent under these proceedings or if judgment is not entered for any particular mobile home because of an unresolved objection made under subsection (b), the court shall remove that mobile home from the tentative auction list prepared under section 4 of this chapter.

(d) A judgment and order for sale must contain the final listing of affected mobile homes and the name of at least one (1) of the owners of each mobile home, and must state in substantially the following form:

"Whereas, notice has been given of the intended application for a judgment against the owners of these mobile homes, and no sufficient defense has been made or cause has been shown why judgment should not be entered against the owners of these mobile homes for taxes, and personal property penalties, and costs due and unpaid on them, therefore it is considered by the court that judgment is hereby entered against the owners of the below listed mobile homes in favor of the state of Indiana for the amount of taxes, penalties, and costs due severally on them; and it is ordered by the court that the several mobile homes be sold as the law directs. Payments for taxes, penalties, and costs made after this judgment but before the sale shall reduce the judgment accordingly.".

(e) Except as provided in section 7 of this chapter, the order of the court constitutes the list of mobile homes that shall be offered for sale under section 15 of this chapter.

(f) The court that enters judgment under this section shall retain exclusive continuing supervisory jurisdiction over all matters and claims relating to the auction.

(g) No error or informality in the proceedings of any of the officers connected with the assessment, levying, or collection of the taxes that does not affect the substantial justice of the tax itself shall invalidate or in any manner affect the tax or the assessment, levying, or collection of the tax.

(h) Any irregularity, informality, omission, or defective act of one (1) or more officers connected with the assessment or levying of the taxes may be, in the discretion of the court, corrected, supplied, and made to conform to law by the court, or by the officer (in the presence of the court).

(i) At the hearing required by subsection (b), the court shall hear and determine whether properties certified by the county executive under section 8 of this chapter are not suitable for tax sale. The court shall determine a property to be not suitable for tax sale if the property:

(1) contains hazardous waste or another environmental hazard;

(2) has deteriorated to the extent that it can no longer provide suitable protection from the elements and can no longer be used as a primary place of residence; or

(3) has little or no value as a structure to be rehabilitated for use as a primary place of residence;

for which the cost of abatement, remediation, or rehabilitation would exceed the fair market value of the mobile home. If such a determination is made, the owner of the real property on which the mobile home is placed may proceed on behalf of and in place of the title owner under IC 6-1.1-7-15.

(j) The judgment and order for sale described in subsection (d) must also identify any mobile homes that the court determines are not suitable for tax sale. Judgment shall be entered against these properties as provided in this section, but an order for the sale of these properties may not be entered. As to these properties, the judgment and order shall state in substantially the following form:

"Whereas, this court having entered judgment against the owners of these mobile homes, and the court having found that these properties are not suitable for tax sale, it is ordered that, notwithstanding the aforementioned judgment and order, the following tracts shall not be offered for sale under IC 6-1.1-23.5-15.".

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-6-1.1-1204 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1204
Political subdivisions; excise tax prohibited
Status: in_force

Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect:

(1) an excise tax on or measured by the sale, receipt, distribution, or use of gasoline; or

(2) an excise, privilege, or occupational tax on the business of manufacturing, selling, or distributing gasoline.

(b) The provisions of subsection (a) may not be construed as to relieve a distributor or dealer from payment of a state tax or state store license.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.51; P.L.192-2002(ss), SEC.134.
Ind. Code § 6-3.1-34-24 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-24
Small town opportunity initiative; qualified project; credit amount
Status: in_force

Sec. 24. (a) As used in this section, "downtown area" means:

(1) the central business district of a city or town; or

(2) any commercial or mixed use area within a neighborhood of a city or town that has traditionally served, since the founding of the community, as the retail service and communal focal point within the community.

(b) As used in this section, "initiative" means the small town opportunity initiative established by subsection (f).

(c) As used in this section, "nonprofit taxpayer" means a taxpayer:

(1) that is tax exempt under Section 501 of the Internal Revenue Code;

(2) for which some or all of its mission is to revitalize the community it serves; and

(3) whose leadership includes primarily members of the community it serves.

(d) As used in this section, "qualified community project" means a project that:

(1) is located in the:

(A) downtown area of a city or a town with a population of less than thirty thousand (30,000);

(B) downtown area of a city or a town that is located in a county with a population of less than seventy-five thousand (75,000); or

(C) unincorporated territory of a county with a population of less than seventy-five thousand (75,000) if the site of the project is an area of the unincorporated territory that serves as the retail service and communal focal point within the unincorporated territory;

(2) involves the:

(A) historic preservation;

(B) redevelopment; or

(C) rehabilitation;

of real property; and

(3) has a total project budget of at least fifteen million dollars ($15,000,000).

(e) As used in this section, "qualified investment" means the amount of the taxpayer's expenditures that are:

(1) for the redevelopment or rehabilitation of real property as part of a qualified community project; and

(2) approved by the corporation before the expenditure is made.

(f) The small town opportunity initiative is established.

(g) The corporation shall administer the initiative.

(h) The purpose of the initiative is to undertake qualified community projects within local government units to do the following:

(1) Advance historic preservation.

(2) Redevelop or rehabilitate distressed buildings or underutilized property.

(3) Redevelop or rehabilitate sites where distressed buildings once stood.

(i) A for-profit taxpayer undertaking a qualified community project under the initiative is entitled to a redevelopment tax credit under this chapter equal to twenty percent (20%) of the taxpayer's cost of the project.

(j) A nonprofit taxpayer undertaking a qualified community project under the initiative is entitled to a redevelopment tax credit under this chapter equal to thirty percent (30%) of the taxpayer's cost of the project.

(k) Qualified community projects undertaken under this section are not subject to any statutory or administrative repayment obligation.

(l) Notwithstanding any other provision of this section, for a nonprofit taxpayer undertaking a qualified community project under this section, expenditures incurred to acquire, hold, or prepare real property for redevelopment or rehabilitation before the date the taxpayer's initial application or application for certification is approved by the corporation shall be included in the taxpayer's qualified investment if:

(1) the expenditures were incurred for the primary purpose of future redevelopment consistent with subsection (h);

(2) the nonprofit taxpayer obtained site control in furtherance of a locally supported redevelopment effort; and

(3) the corporation determines, as part of the application or certification process, that inclusion of such expenditures is in the public interest and supportive of early stage community redevelopment efforts.

(m) For purposes of determining whether an expenditure is included as part of a qualified investment under subsection (l), an expenditure shall be treated as if it were approved by the corporation as of the date the expenditure was originally incurred.

As added by P.L.162-2026, SEC.15.
Ind. Code § 6-4.1-6-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 6 / Section 6-4.1-6-3
Agreements with department for computing taxes
Status: in_force

Sec. 3. (a) The department of state revenue and a taxpayer may enter into an agreement under which the department will compute the inheritance tax due with respect to a taxable transfer if:

(1) it is impossible to compute the present value of the property interest transferred; or

(2) the tax imposed on the transfer cannot be computed because a contingency makes it impossible to determine who will take the property.

The personal representative of an estate or the trustee of a trust may, without court authorization, enter into such an agreement with the department on behalf of the estate or trust.

(b) When the department of state revenue enters into an agreement with a taxpayer under this section, the tax computed by the department is payable from the property interest transferred.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-27-9 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-9
Town use of revenue; pledges to pay obligations
Status: in_force

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following:

(1) Sanitary sewers or wastewater treatment facilities.

(2) Park or recreational facilities.

(3) Drainage or flood control facilities.

(4) Water treatment, storage, or distribution facilities.

(b) The fiscal body of the town may pledge money in the fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the town or a special taxing district in the town to provide the facilities described in subsection (a).

(c) Subsection (b) applies only to bonds, loans, lease payments, or obligations that are issued, obtained, or incurred after the date on which the tax is imposed under section 3 of this chapter.

(d) A pledge under subsection (a) is enforceable under IC 5-1-14-4.

As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.41.
Ind. Code § 6-1.1-47-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-1
Definitions
Status: in_force

Sec. 1. The following definitions apply throughout this chapter:

(1) "Eligible transfer of real property" means the transfer of an item of real property by a transferring entity under any of the following statutes:

(A) IC 36-7-14-22.5.

(B) IC 36-7-15.1-15.5.

(C) IC 36-7-38.

(2) "Land bank" has the meaning set forth in IC 36-7-38-1.

(3) "Redevelopment commission" includes:

(A) a redevelopment commission established under IC 36-7-14; and

(B) a metropolitan development commission established under IC 36-7-15.1.

(4) "Transferring entity" means:

(A) a land bank; or

(B) a redevelopment commission.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-1.1-8-37 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-37
Reassessment of distributable property; refunds or taxes due
Status: in_force

Sec. 37. (a) If:

(1) the department of local government finance's reassessment of distributable property is less than the department's original assessment; or

(2) the Indiana board's reassessment of distributable property is less than the department's original assessment;

the auditor of each affected county shall compute the tax refund, if any, which is due the public utility company. The county auditor shall then issue a warrant to the company for the amount of the refund due, and the county treasurer shall pay the warrant, without an appropriation for the disbursement.

(b) If:

(1) the department of local government finance's reassessment of distributable property is greater than the department's original assessment; or

(2) the Indiana board's reassessment of distributable property is greater than the department's original assessment;

the auditor of each affected county shall enter the difference as an assessment of omitted property. The county auditor shall compute and the county treasurer shall collect the additional tax due in the same manner that taxes on omitted property are computed and collected. However, the county officials may not charge penalty or interest on the additional tax due unless the public utility company does not pay the tax within thirty (30) days after the date notice of the additional tax due is given to the company.

(c) The accounts of the various taxing units shall be credited or charged with each unit's proportionate share of additional taxes collected and refunds made under this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.83; P.L.9-2024, SEC.165.
Ind. Code § 6-3.1-35-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-3
Amount of credit; computation
Status: in_force

Sec. 3. (a) Except as otherwise provided in this chapter, for each taxable year in the state tax credit period of a qualified project, the holder of a state tax credit awarded under this chapter for the qualified project is entitled to a credit against the holder's state tax liability for the taxable year in an amount equal to:

(1) the percentage of the state tax credit for the taxable year that the holder retains at the end of the last day of the taxable year, as determined under subsection (c); multiplied by

(2) the amount of the state tax credit for the qualified project for the taxable year, as determined under subsections (d) and (e).

(b) At the time an eligibility statement is issued to an eligible applicant, the eligible applicant is considered to have acquired one hundred percent (100%) of the state tax credit for each taxable year in the state tax credit period of the qualified project.

(c) The percentage of a state tax credit for a taxable year that a holder retains at the end of the last day of a taxable year under subsection (a)(1) is equal to:

(1) the sum of the percentages of the state tax credit for the taxable year that the holder acquires before the end of the last day of the taxable year; minus

(2) the sum of the percentages of the state tax credit for the taxable year that the holder transfers before the end of the last day of the taxable year.

(d) The amount of a state tax credit for a taxable year in the state tax credit period of a qualified project under subsection (a)(2) is equal to:

(1) a factor equal to:

(A) one (1); divided by

(B) the number of taxable years in the state tax credit period for the qualified project; multiplied by

(2) the lesser of:

(A) the amount of the total federal credit allowed for the qualified project over the credit period as defined by Section 42(f) of the Internal Revenue Code (based on Internal Revenue Service Form 8609, Line 1(b) (annual amount multiplied by ten (10) years)), if available, for the qualified project; or

(B) the maximum aggregate amount of state tax credits awarded for the qualified project, as stated in the eligibility statement issued under section 7 of this chapter.

(e) The department shall determine the amounts of the state tax credits specified under subsection (d) for each taxable year in the state tax credit period of each qualified project as those amounts are able to be computed and promptly publish the amounts on the department's website to assist holders in claiming the state tax credit provided by this chapter.

As added by P.L.137-2022, SEC.52. Amended by P.L.194-2023, SEC.23.
Ind. Code § 6-3.1-29-4.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-4.5
"Fluidized bed combustion technology"
Status: in_force

Sec. 4.5. As used in this chapter, "fluidized bed combustion technology" means a technology that involves the combustion of fuel in connection with a bed of inert material, such as limestone or dolomite, which is held in a fluid like state by the means of air or other gasses being passed through the materials.

As added by P.L.122-2006, SEC.10.
Ind. Code § 6-3-1-17 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-17
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.117; Acts 1965, c.233, s.4; Acts 1967, c.345, s.3; Acts 1969, c.326, s.3; Acts 1971, P.L.64, SEC.3; Acts 1973, P.L.49, SEC.4; Acts 1975, P.L.60, SEC.2. As amended by Acts 1977, P.L.78, SEC.2; Acts 1978, P.L.44, SEC.2; Acts 1979, P.L.67, SEC.2; Acts 1980, P.L.55, SEC.2; Acts 1981, P.L.82, SEC.3; Acts 1982, P.L.52, SEC.3; P.L.82-1983, SEC.3; P.L.44-1984, SEC.3; P.L.74-1985, SEC.2; P.L.71-1986, SEC.2; P.L.2-1987, SEC.18; P.L.63-1988, SEC.6. Repealed by P.L.35-1990, SEC.80.
Ind. Code § 6-1.1-3-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-17
Assessment list; certification to county auditor and department of local government finance; failure to meet deadline
Status: in_force

Sec. 17. (a) On or before June 1 of each year, each township assessor (if any) of a county shall deliver to the county assessor a list which states by taxing district the total of the personal property assessments as shown on the personal property returns filed with the township assessor on or before the filing date of that year and in a county with a township assessor under IC 36-6-5-1 in every township the township assessor shall deliver the lists to the county auditor as prescribed in subsection (b).

(b) On or before July 1 of each year, each county assessor shall certify to the county auditor and the department of local government finance the assessment value of the personal property in every taxing district. The county assessor shall certify the assessment value of the personal property in the form prescribed by the department of local government finance.

(c) If a county assessor fails to certify to the county auditor and the department of local government finance the assessment value of the personal property in every taxing district on or before July 1 in accordance with subsection (b), the county assessor shall, on or before July 1 of the same calendar year, provide electronic notice to the county auditor, the county fiscal body, the department of local government finance, and each political subdivision in the county subject to IC 6-1.1-17-16. The electronic notice must include a written statement acknowledging noncompliance and detail the reasons why the statutory deadline provided in subsection (b) was not met.

(d) The department of local government finance shall, before February 2, 2027, and before February 2 of each year thereafter, submit a report of the counties that failed to meet the statutory deadline set forth in subsection (b) to the legislative services agency for distribution to the members of the legislative council. The report must be in an electronic format under IC 5-14-6.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.10; P.L.90-2002, SEC.28; P.L.146-2008, SEC.59; P.L.111-2014, SEC.7; P.L.232-2017, SEC.1; P.L.157-2026, SEC.32.
Ind. Code § 6-1.1-48-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-11
"Urban agricultural zone"
Status: in_force

Sec. 11. As used in this chapter, "urban agricultural zone" refers to an area designated under this chapter as an urban agricultural zone within which a qualifying farmer:

(1) processes;

(2) grows by horizontal or vertical methods;

(3) raises; or

(4) produces;

agricultural products on land. The term does not include rooftop gardening or farming practices that occur on the top of a building or residential home.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-6.2-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-25
Alteration of land or vegetation; prohibition; permit
Status: in_force

Sec. 25. A person may not burn, mow, or otherwise engage in a practice that would alter land or vegetation on land classified as a windbreak, unless the person has been granted a temporary permit to do so by the department of natural resources.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-9-26-5 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-5
Effective date and application of ordinance
Status: in_force

Sec. 5. If a fiscal body adopts an ordinance under section 3 of this chapter, the county food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-1.1-20.3-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-9
Frequency of meetings; record of proceedings; applicability of the open door law
Status: in_force

Sec. 9. The board shall meet at least annually. However, the board may meet more frequently if the members of the board determine that additional meetings are necessary. The board shall keep a record of its proceedings and its orders. IC 5-14-1.5 (the open door law) applies to the board's meetings.

As added by P.L.146-2008, SEC.208. Amended by P.L.241-2017, SEC.13; P.L.42-2024, SEC.68.
Ind. Code § 6-3-2-11 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-11
Deductions from adjusted gross income; federal employee paid leave
Status: in_force

Sec. 11. (a) An individual is entitled to a deduction from the individual's adjusted gross income for the taxable year if the individual:

(1) is an employee of the federal government during the taxable year and the year preceding the taxable year;

(2) has used paid leave from employment as an employee of the federal government during the year preceding the taxable year; and

(3) is entitled to an itemized deduction under the Internal Revenue Code for the taxable year because the individual bought back the leave used by the individual during the year preceding the taxable year.

(b) The amount of the deduction for a taxable year may not exceed the lesser of:

(1) the individual's itemized deduction that is allowed under the Internal Revenue Code for the taxable year; or

(2) the individual's adjusted gross income for the taxable year.

As added by P.L.91-1987, SEC.5.
Ind. Code § 6-9-41-7 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-7
Rate of tax
Status: in_force

Sec. 7. The county food and beverage tax imposed on a food or beverage transaction described in section 6 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from the transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.176-2009, SEC.21.
Ind. Code § 6-1.1-14-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-3
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-29-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.129. Repealed by P.L.219-2007, SEC.150.
Ind. Code § 6-2.5-1-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-1
"Unitary transaction"
Status: in_force

Sec. 1. (a) Except as provided in subsection (b) or (c), "unitary transaction" includes all items of personal property and services which are furnished under a single order or agreement and for which a total combined charge or price is calculated.

(b) "Unitary transaction" does not include a transaction that meets one (1) of the exceptions in section 11.5(d) of this chapter.

(c) "Unitary transaction" as it applies to the furnishing of public utility commodities or services means the public utility commodities and services which are invoiced in a single bill or statement for payment by the consumer.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.2.
Ind. Code § 6-1.1-15-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-2
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.3; Acts 1977, P.L.70, SEC.2. Repealed by Acts 1978, P.L.8, SEC.6.
Ind. Code § 6-6-2.5-16.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-16.5
"Natural gas product"
Status: in_force

Sec. 16.5. As used in this chapter, "natural gas product" means:

(1) a liquid or compressed natural gas product; or

(2) a combination of liquefied petroleum gas and a compressed natural gas product;

used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance.

As added by P.L.212-2014, SEC.5.
Ind. Code § 6-1.1-5.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-6
Acceptance of form by county auditor; requirements for recording
Status: in_force

Sec. 6. (a) The county auditor may not accept a conveyance document if:

(1) the sales disclosure form signed by all the parties and attested as required under section 9 of this chapter is not included with the document; or

(2) the sales disclosure form does not contain the information required by section 5(a)(1) through 5(a)(16) of this chapter as that section applies to the conveyance, subject to the obligation of a party to furnish or correct the information in the manner required by and subject to the penalty provisions of section 12 of this chapter.

(b) The county recorder shall not record a conveyance document without evidence that the parties have filed with the county auditor a sales disclosure form approved by the county assessor as eligible for filing under section 3(b)(2) of this chapter.

As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.27; P.L.154-2006, SEC.4; P.L.144-2008, SEC.6.
Ind. Code § 6-1.1-21.1-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-12
Loan proceeds received not considered part of levy excess
Status: in_force

Sec. 12. The proceeds of a loan received by an eligible taxing unit under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the city of LaPorte for taxes first due and payable during a particular calendar year for the purpose of calculating levy excess.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-3.6-11-7.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-7.5-b
Actions challenging the withholding or transferring of revenue to the northwest Indiana regional development authority
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.

Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.

Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(b).

(b) A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the state comptroller from the date of the filing until December 31, 2049.

(c) The burden of proof in an action under this section is on the plaintiff.

(d) If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant.

As added by P.L.259-2019, SEC.12. Amended by P.L.9-2024, SEC.196; P.L.68-2025, SEC.185.
Ind. Code § 6-5.5-3-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-5
Tangible assets, intangible assets, and deposits attributable to state
Status: in_force

Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana. Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article. Deposits are attributed to this state if they are deposits made by this state or residents, political subdivisions, or agencies and instrumentalities of this state regardless of whether the deposits are accepted or maintained by the taxpayer at locations within Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3-3-14.5 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-14.5
Credit for amounts expended by teacher for classroom supplies
Status: in_force

Sec. 14.5. (a) As used in this section, "classroom supplies" means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013).

(b) Each taxable year, an individual employed as a teacher (as defined in IC 20-18-2-22(a)) is entitled to a credit against the individual's adjusted gross income tax liability for amounts expended during the taxable year for classroom supplies. The amount of the credit is the lesser of:

(1) one hundred dollars ($100); or

(2) the total amount expended for classroom supplies during a taxable year.

(c) The credit provided by this section may not exceed the amount of the individual's adjusted gross income tax liability for the taxable year, reduced by the sum of all credits for the taxable year that are applied before the application of the credit provided by this section. The amount of any unused credit under this section for a taxable year may not be carried forward to a succeeding taxable year, carried back to a preceding taxable year, or refunded.

As added by P.L.213-2015, SEC.82.
Ind. Code § 6-3.5-10-8 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-8
Surtax reduction; credit; adjustment; refund
Status: in_force

Sec. 8. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of Indiana to register vehicles, the amount of the surtax shall be reduced in the same manner as the excise tax is reduced under IC 6-6-5-7.2.

(b) The owner of a vehicle who sells or otherwise disposes of the vehicle in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2.

(c) If the name of the owner of a vehicle is legally changed and the change has caused a change in the owner's annual registration date, the surtax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2.

(d) The owner of a vehicle who moves out of state in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a refund that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.4.

As added by P.L.146-2016, SEC.11. Amended by P.L.178-2019, SEC.18.
Ind. Code § 6-9-49-2 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-2
Definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-3.6-11-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-3
Lake County; former tax categorized under property tax relief rates; uses of revenue from the tax rate; revenue not considered in computing maximum levy
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 3. (a) This section applies to Lake County's categorizations, allocations, and distributions under IC 6-3.6-5.

(b) The rate under the former tax in Lake County that was used for any of the following shall be categorized under IC 6-3.6-5, and the Lake County council may adopt an ordinance providing that the revenue from the tax rate under this section may be used for any of the following:

(1) To reduce all property tax levies imposed by the county by the granting of property tax replacement credits against those property tax levies.

(2) To provide local property tax replacement credits in Lake County in the following manner:

(A) The tax revenue under this section that is collected from taxpayers within a particular municipality in Lake County (as determined by the department of state revenue based on the department's best estimate) shall be used only to provide a local property tax credit against property taxes imposed by that municipality.

(B) The tax revenue under this section that is collected from taxpayers within the unincorporated area of Lake County (as determined by the department of state revenue) shall be used only to provide a local property tax credit against property taxes imposed by the county. The local property tax credit for the unincorporated area of Lake County shall be available only to those taxpayers within the unincorporated area of the county.

(3) To provide property tax credits in the following manner:

(A) Sixty percent (60%) of the tax revenue shall be used as provided in subdivision (2).

(B) Forty percent (40%) of the tax revenue shall be used to provide property tax replacement credits against property tax levies of the county and each township and municipality in the county. The percentage of the tax revenue distributed under this item that shall be used as credits against the county's levies or against a particular township's or municipality's levies is equal to the percentage determined by dividing the population of the county, township, or municipality by the sum of the total population of the county, each township in the county, and each municipality in the county.

The Lake County council shall determine whether the credits under subdivision (1), (2), or (3) shall be provided to homesteads, to all qualified residential property, or to all taxpayers. The department of local government finance, with the assistance of the budget agency, shall certify to the county auditor and the fiscal body of the county and each township and municipality in the county the amount of property tax credits under this section. The tax revenue under this section that is used to provide credits under this section shall be treated for all purposes as property tax levies but shall not be considered for purposes of computing the maximum permissible property tax levy under IC 6-1.1-18.5-3 or the credit under IC 6-1.1-20.6.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.70.
Ind. Code § 6-1.1-48-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-12
Application requirements
Status: in_force

Sec. 12. (a) A qualifying farmer may apply to a designating body to have an area designated as an urban agricultural zone.

(b) An application under this section must demonstrate or identify the following:

(1) That the applicant is a qualifying farmer.

(2) The number of jobs to be created, maintained, or supported within the proposed urban agricultural zone.

(3) The types of agricultural products to be produced within the proposed urban agricultural zone.

(4) The geographic description of the area that will be included in the proposed urban agricultural zone.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-18.5-10.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-10.3
Levy limit on taxes by library board for capital projects fund; exemption
Status: in_force

Sec. 10.3. (a) This subsection does not apply to property taxes first due and payable after December 31, 2008. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a library board for a capital projects fund under IC 36-12-12. However, the maximum amount that is exempt from the levy limits under this section may not exceed the property taxes that would be raised in the ensuing calendar year with a property tax rate of one and thirty-three hundredths cents ($0.0133) per one hundred dollars ($100) of assessed valuation.

(b) This subsection does not apply to property taxes first due and payable after December 31, 2008. For purposes of computing the ad valorem property tax levy limit imposed on a library board under section 3 of this chapter, the library board's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-12-12 that is exempt from the ad valorem property tax levy limits under subsection (a).

As added by P.L.35-1990, SEC.8. Amended by P.L.6-1997, SEC.83; P.L.1-2005, SEC.88; P.L.231-2005, SEC.1; P.L.146-2008, SEC.176.
Ind. Code § 6-3.5-11-10 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-10
Registration of vehicle; wheel tax; amount; collection
Status: in_force

Sec. 10. A person may not register a vehicle in an adopting municipality unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registration. The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter:

(1) The department.

(2) The bureau under IC 9-14-8-3.

As added by P.L.146-2016, SEC.12. Amended by P.L.256-2017, SEC.18.
Ind. Code § 6-3.1-37.2-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-16
Limitations
Status: in_force

Sec. 16. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-7-4-4 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-4
"Gross retail income"
Status: in_force

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.

As added by P.L.165-2021, SEC.119.
Ind. Code § 6-1.1-17-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-0.5
Exclusion by county auditor of certain assessed value on tax duplicate; county auditor reduction of assessed value used to set tax rates; limitation on reduction; reduction may not be offered as evidence in appeal
Status: in_force

Sec. 0.5. (a) For purposes of this section, "net assessed value" means assessed value after the application of deductions, exemptions, and abatements.

(b) The county auditor may exclude and keep separate on the tax duplicate for taxes payable in a calendar year the net assessed value of tangible property that meets the following conditions:

(1) The net assessed value of the property is at least nine percent (9%) of the net assessed value of all tangible property subject to taxation by a taxing district.

(2) The property is or has been part of a bankruptcy estate that is subject to protection under the federal bankruptcy code.

(3) The owner of the property has discontinued all business operations on the property.

(4) There is a high probability that the taxpayer will not pay property taxes due on the property in the following year.

(c) This section does not limit, restrict, or reduce in any way the property tax liability on the property.

(d) For each taxing district located in the county, the county auditor may reduce for a calendar year the taxing district's net assessed value that is certified to the department of local government finance under section 1 of this chapter and used to set tax rates for the taxing district for taxes first due and payable in the immediately succeeding calendar year. The county auditor may reduce a taxing district's net assessed value under this subsection only to enable the taxing district to absorb the effects of reduced property tax collections in the immediately succeeding calendar year that are expected to result from any or a combination of the following:

(1) Successful appeals of the assessed value of property located in the taxing district.

(2) Deductions under IC 6-1.1-12-37 and IC 6-1.1-12-37.5 that result from the granting of applications for the standard deduction for the calendar year under IC 6-1.1-12-37 or IC 6-1.1-12-44 after the county auditor certifies net assessed value as described in this section.

(3) Deductions that result from the granting of applications for deductions for the calendar year under IC 6-1.1-12-44 after the county auditor certifies net assessed value as described in this section.

(4) Reassessments of real property under IC 6-1.1-4-11.5.

Not later than July 31 of each year, the county auditor shall send a certified statement, under the seal of the board of county commissioners, to the fiscal officer of each political subdivision of the county and to the department of local government finance. The certified statement must list any adjustments to the amount of the reduction under this subsection and the information submitted under section 1 of this chapter that are necessary. The county auditor shall keep separately on the tax duplicate the amount of any reductions made under this subsection. The maximum amount of the reduction authorized under this subsection is determined under subsection (e).

(e) The amount of the reduction in a taxing district's net assessed value for a calendar year under subsection (d) may not exceed two percent (2%) of the net assessed value of tangible property subject to assessment in the taxing district in that calendar year.

(f) The amount of a reduction under subsection (d) may not be offered in a proceeding before the:

(1) county property tax assessment board of appeals;

(2) Indiana board; or

(3) Indiana tax court;

as evidence that a particular parcel has been improperly assessed.

As added by P.L.291-2001, SEC.206. Amended by P.L.154-2006, SEC.41; P.L.144-2008, SEC.39; P.L.90-2009, SEC.2; P.L.182-2009(ss), SEC.113; P.L.137-2012, SEC.20; P.L.184-2016, SEC.3.
Ind. Code § 6-1.5-5-4 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-4
Additional evidence; additional hearings; determination based on stipulation; findings
Status: in_force

Sec. 4. (a) After conducting a hearing, the Indiana board may take additional evidence or hold additional hearings.

(b) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determination is based on a stipulated assessed valuation of tangible property, the Indiana board may order the placement of a notation on the permanent assessment record of the tangible property that the assessed valuation was determined by stipulation. The Indiana board may:

(1) order that a final determination under this subsection has no precedential value; or

(2) specify a limited precedential value of a final determination under this subsection.

(c) If the Indiana board does not issue its final determination under subsection (b), the Indiana board's final determination must include separately stated findings of fact for all aspects of the determination. Findings of ultimate fact must be accompanied by a concise statement of the underlying basic facts of record to support the findings. Findings must:

(1) be based exclusively on:

(A) the evidence on the record in the proceeding; and

(B) matters officially noticed in the proceeding; and

(2) be based on a preponderance of the evidence.

As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003, SEC.24; P.L.219-2007, SEC.90.
Ind. Code § 6-9-52-5 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-5
Rate
Status: in_force

Sec. 5. The town food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-1.1-20.3-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-1
"Board"
Status: in_force

Sec. 1. As used in this chapter, "board" refers to the distressed unit appeal board established by section 4 of this chapter.

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.201.
Ind. Code § 6-3.6-6-21 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-21-b
Ability to contribute general purpose revenue to regional development authority infrastructure fund
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Note: This version of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.

Sec. 21. A county, city, town, or nonmunicipal civil taxing unit may contribute any part of its general purpose revenue to the regional development infrastructure fund established by IC 36-9-43-9. The contribution must be approved in an ordinance adopted by the fiscal body of the political subdivision.

As added by P.L.229-2017, SEC.31. Amended by P.L.68-2025, SEC.144.
Ind. Code § 6-1.1-6.2-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-15
Assessment upon withdrawal from classification; transfer to new classification
Status: in_force

Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. The owner shall then file a withdrawal request in duplicate with the department of natural resources on forms prescribed by the department of natural resources. The department of natural resources shall withdraw the land from the classification on receipt of the withdrawal forms.

(b) Land classified as windbreak under this chapter, as forest plantation, native forest land, or wildlands under IC 6-1.1-6 may be transferred from one (1) classification to another, as appropriate, whenever the land transferred qualifies under the new classification. A change in classification does not constitute a withdrawal. Upon subsequent withdrawal from classification, the date of initial classification and the initial classification assessment shall be used in determining any withdrawal payments. The department of natural resources shall furnish the forms necessary to transfer within classifications.

As added by P.L.58-1985, SEC.1. Amended by P.L.66-2006, SEC.25.
Ind. Code § 6-2.5-6-14.1 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-14.1
Retail merchant's refund of gross retail or use taxes
Status: in_force

Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.

As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.
Ind. Code § 6-9-63-10 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-10
Covenant of general assembly with holders of obligations
Status: repealed

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-1.1-12-39 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-39
Person not qualified for exemption purchasing exempt property under contract for sale; entitlement to deduction
Status: in_force

Sec. 39. (a) A person who is:

(1) purchasing property under a contract that does not require the buyer to pay property taxes on the property; and

(2) required to pay property taxes under IC 6-1.1-10-41;

is eligible for a deduction granted by this chapter to the same extent as a person who is buying property under a contract that provides the contract buyer is to pay property taxes on the property.

(b) To obtain the deduction, with the application the applicant must provide:

(1) the same information concerning the contract that is required for contracts that require the buyer to pay property taxes; and

(2) information that indicates that IC 6-1.1-10-41 applies to the property.

As added by P.L.31-1994, SEC.2.
Ind. Code § 6-2.5-3-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-9
Expired
Status: repealed

As added by P.L.229-2011, SEC.80. Expired 6-30-2013 by P.L.229-2011, SEC.80.
Ind. Code § 6-2.5-5-49.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-49.5
Expired
Status: repealed

As added by P.L.80-2014, SEC.8. Expired 12-31-2017 by P.L.80-2014, SEC.8.
Ind. Code § 6-1.1-18-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-10
Excessive appropriations; liability of officers; action for recovery
Status: in_force

Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount equal to the sum of one hundred and twenty-five percent (125%) of the excess so appropriated and court cost.

(b) Upon the relation of a taxpayer who owns property which is subject to taxation by the political subdivision, the appropriate prosecuting attorney shall initiate an action in the name of this state to recover the amount for which the proper officers of the political subdivision are liable under this section.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-1-24 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-30-3 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-3
"Former entity"
Status: in_force

Sec. 3. As used in this chapter, "former entity" means a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the county:

(1) innkeeper's tax imposed under IC 6-9-18; or

(2) food and beverage tax imposed under IC 6-9-21.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-2.5-5-27 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-27
Exemptions for property and services used for public transportation; temporary taxation of natural gas products used for public transportation
Status: in_force

Sec. 27. (a) Except as provided in subsection (b), transactions involving tangible personal property and services are exempt from the state gross retail tax, if the person acquiring the property or service directly uses or consumes it in providing public transportation for persons or property.

(b) Except as provided in subsection (c), a transaction involving a natural gas product (as defined by IC 6-6-2.5-16.5) acquired:

(1) after December 31, 2013, and before January 1, 2017; and

(2) to fuel a motor vehicle used in providing public transportation for persons or property;

is not exempt from the state gross retail tax.

(c) Subsection (b) does not apply to transactions involving a natural gas product purchased by a public transportation corporation to fuel a motor vehicle used to provide public transportation for persons.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.277-2013, SEC.4; P.L.226-2014(ts), SEC.1.
Ind. Code § 6-3.1-30-7.1 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-7.1
"Venture capital"
Status: in_force

Sec. 7.1. As used in this chapter, "venture capital" means financing provided by investors that may include equity, convertible debt, or other forms of equity-like investment instruments.

As added by P.L.158-2019, SEC.22.
Ind. Code § 6-1.1-24.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-4
Service of petition
Status: in_force

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.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.3.
Ind. Code § 6-3.6-6-18 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-18
Pledge of certified shares; payment of bonds; lease payments; approval by fiscal body
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 18. A civil taxing unit may pledge its certified shares to the payment of bonds or to lease payments for:

(1) any purpose of the civil taxing unit;

(2) any purpose of another governmental entity located in any part in the county, including a governmental entity organized on a regional basis; or

(3) any purpose for which certified shares may be used under IC 6-3.6-10.

The pledge must be approved in an ordinance adopted by the fiscal body of the political subdivision.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-53-10 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-10
Handling of tax revenue
Status: in_force

Sec. 10. All money coming into possession of the commission or the Grouseland Foundation, Inc., shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission or the Grouseland Foundation, Inc., are subject to audit and supervision by the state board of accounts.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-8.1-8-8.7 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-8.7
Data match system; financial institutions
Status: in_force

Sec. 8.7. (a) The department shall operate a data match system with each financial institution doing business in Indiana.

(b) Each financial institution doing business in Indiana shall provide information to the department on all individuals:

(1) who hold one (1) or more accounts with the financial institution; and

(2) upon whom a levy may be issued by the department or a county treasurer.

(c) To provide the information required under subsection (b), a financial institution shall do one (1) of the following:

(1) Identify individuals by comparing records maintained by the financial institution with records provided by the department by:

(A) name; and

(B) either:

(i) Social Security number; or

(ii) tax identification number.

(2) Comply with IC 31-25-4-31(c)(2). The child support bureau established by IC 31-25-3-1 shall regularly make reports submitted under IC 31-25-4-31(c)(2) accessible to the department or its agents for use only in tax judgment and levy administration.

(d) The information required under subsection (b) must:

(1) be provided on a quarterly basis; and

(2) include the:

(A) name;

(B) address of record; and

(C) either:

(i) the Social Security number; or

(ii) tax identification number;

of individuals identified under subsection (b).

(e) When the department determines that the information required under subsection (d)(2) is identical for an individual who holds an account with a financial institution and an individual against whom a levy may be issued by the department or a county treasurer, the department or its agents shall provide a notice of the match, in compliance with section 4 of this chapter, if action is to be initiated to levy or encumber the account.

(f) This section does not preclude a financial institution from exercising its right to:

(1) charge back or recoup a deposit to an account; or

(2) set off from an account held by the financial institution in which the individual has an interest in any debts owed to the financial institution that existed before:

(A) the state's levy; and

(B) notification to the financial institution of the levy.

(g) A financial institution ordered to block or encumber an account under this section is entitled to collect its normally scheduled account activity fees to maintain the account during the period the account is blocked or encumbered.

(h) All information provided by a financial institution under this section is confidential and is available only to the department or its agents for use only in levy collection activities.

(i) A financial institution providing information required under this section is not liable for:

(1) disclosing the required information to the department or the child support bureau established by IC 31-25-3-1;

(2) blocking or surrendering an individual's assets in response to a levy imposed under this section by:

(A) the department; or

(B) a person or an entity acting on behalf of the department; or

(3) any other action taken in good faith to comply with this section.

(j) A person or an entity that is acting on behalf of the department is not liable for any action taken in good faith to collect the state's levy under this section unless:

(1) the action is contrary to the department's direction to the person or entity; or

(2) for information provided under this section, the person or entity acts with:

(A) deliberate ignorance of the truth or falsity of the information; or

(B) reckless disregard for the truth or falsity of the information.

(k) The department or its agents shall pay a financial institution performing the data match required by this section a reasonable fee, as determined by the department, of at least five dollars ($5) for each levy issued to the financial institution.

(l) This section does not prevent the department or its agents from encumbering an obligor's account with a financial institution by any other remedy available under the law.

As added by P.L.226-2007, SEC.2. Amended by P.L.138-2008, SEC.1.
Ind. Code § 6-3-1-3 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-3
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.103; Acts 1965, c.233, s.1; Acts 1969, c.326, s.1. Repealed by Acts 1980, P.L.54, SEC.9.
Ind. Code § 6-9-68-8 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-8
Food and beverage tax receipts fund
Status: in_force

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund.

(b) The town fiscal officer shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-1.1-20.6-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-0.5
"Agricultural land"
Status: in_force

Sec. 0.5. As used in this chapter, "agricultural land" refers to land assessed as agricultural land under the real property assessment rules and guidelines of the department of local government finance.

As added by P.L.146-2008, SEC.213.
Ind. Code § 6-1.1-6.7-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-18
Payment upon withdrawal of land; lien
Status: in_force

Sec. 18. (a) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 14 or 15 of this chapter.

(b) If land that is classified as a filter strip is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:

(1) the sum of:

(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the lesser of the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification; plus

(B) interest on the property taxes at the rate of ten percent (10%) per year; or

(2) the remainder of:

(A) the withdrawal assessment of the land; minus

(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.

(c) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, the amount shall be paid into the county general fund. If the amount is not paid, the lien shall be treated in the same manner that delinquent taxes on real property are treated.

As added by P.L.55-1991, SEC.1. Amended by P.L.1-1992, SEC.14.
Ind. Code § 6-5.5-1-11 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-11
"Internal Revenue Code"
Status: in_force

Sec. 11. "Internal Revenue Code" has the meaning set forth in IC 6-3-1-11. For purposes of IC 6-5.5, a reference to "article" in IC 6-3-1-11 is considered to also mean a reference in IC 6-5.5.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.165-2021, SEC.99.
Ind. Code § 6-1.1-20.3-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-11
Court rules; procedure
Status: in_force

Sec. 11. The tax court shall adopt rules and procedures under which proceedings are heard and decided.

As added by P.L.146-2008, SEC.210.
Ind. Code § 6-1.1-30-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-21
Student disparities report
Status: in_force

Sec. 21. (a) The department of local government finance, in consultation with the department of education (established by IC 20-19-3-1), shall conduct a study of the disparities in per student operational funding amounts in school corporations (as defined in IC 20-18-2-16(a)).

(b) The study required under subsection (a) must include the following:

(1) A comparison of per student operational funding levels for school corporations within each county.

(2) An identification of the median per student operational funding level for schools within each county.

(3) An analysis of the extent to which local property tax gross assessed values contribute to funding disparities among schools within a county.

(4) An estimate of the amount of additional funding that would be required to bring schools with per student operational funding below a median level up to the median level.

(c) The department of local government finance must use the most recent data available from the department of education (established by IC 20-19-3-1) and the state department of revenue in carrying out the requirements of subsection (b).

(d) Not later than December 1, 2026, the department of local government finance shall submit the report required under subsection (a), in an electronic format under IC 5-14-6, to the legislative council and the state budget committee.

(e) This section expires July 1, 2027.

As added by P.L.55-2026, SEC.1.
Ind. Code § 6-4.1-7-0.1 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-0.1
Repealed
Status: repealed

As added by P.L.220-2011, SEC.153. Repealed by P.L.79-2017, SEC.31.
Ind. Code § 6-3.1-36-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-2
"Qualified applicant"
Status: in_force

Sec. 2. As used in this chapter, "qualified applicant" means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana.

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-1.5-2-6 — Indiana Code / Title 6 / Article 1.5 / Chapter 2 / Section 6-1.5-2-6
Charge by Indiana board to person who files Indiana tax court petition
Status: in_force

Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall charge a person that files a petition with the Indiana tax court for review of a determination by the Indiana board the reasonable cost of preparing any necessary copies and transcripts for transmittal to the court.

As added by P.L.219-2007, SEC.88.
Ind. Code § 6-1.1-12.9-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-8
Eligibility for certain tax deductions notwithstanding failure to take certain actions
Status: in_force

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 under IC 6-1.1-12.1 (as in effect before January 1, 1994) but failed to:

(1) designate or expand the boundaries of an economic revitalization area;

(2) file a statement of benefits or other information with the designating body;

(3) have a statement of benefits approved by a designating body;

(4) have a deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) granted by a designating body; or

(5) have the designating body make the findings of fact required under IC 6-1.1-12.1 (as in effect before January 1, 1994);

before installing new manufacturing equipment or initiating redevelopment or rehabilitation in an economic revitalization area is entitled to a tax deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) on property for assessment years after 1993 to the same extent as if the taxpayer had installed new manufacturing equipment or initiated redevelopment or rehabilitation after the actions described in subdivisions (1) through (5).

(d) The state board of tax commissioners and the county auditor in the county where the property is located shall approve the taxpayer's application for a deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) on the property as soon as feasible after May 10, 1995.

(e) This section applies only to property taxes first due and payable after 1994.

As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.27.
Ind. Code § 6-1.1-8-25.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-25.5
New fixed property assessments; notification
Status: in_force

Sec. 25.5. (a) A township assessor or county assessor (whichever is applicable) shall notify the department of local government finance of all new fixed property that the township assessor, or the county assessor if there is no township assessor for the township, will begin assessing under section 24 of this chapter and the assessment date on which the township assessor or county assessor will begin assessing the new fixed property under section 24 of this chapter.

(b) The department of local government finance shall notify a company subject to taxation under this chapter if any of the company's property that was previously assessed by the department of local government finance under this chapter will instead be assessed by the township assessor, or the county assessor if there is not a township assessor for the township, under this chapter.

As added by P.L.174-2022, SEC.9.
Ind. Code § 6-1.1-25-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-11
Circumstances requiring refund to purchaser on finding of invalid tax deed; requirement for deed from invalid tax deed grantee to property owner; limitations on refund
Status: in_force

Sec. 11. (a) Subsequent to the issuance of the order directing the county auditor to issue a tax deed to real property sold under IC 6-1.1-24, a county auditor shall refund:

(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and

(2) the costs described in section 2(e) of this chapter, if the costs were certified before the expiration of the period of redemption, subject to section 2.5 of this chapter;

from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 if it is found by the court that entered the order for the tax deed that the sale was invalid.

(b) The grantee of an invalid tax deed, including the county, to whom a refund is made under this section shall execute, acknowledge, and deliver to the owner a deed conveying whatever interest the purchaser may have acquired by the tax sale deed. If a county is required to execute a deed under this section, the deed shall be signed by the county board of commissioners and acknowledged by the clerk of the circuit court.

(c) A refund may not be made under this section while an action initiated under either section 14 or 16 of this chapter is pending.

(d) If a sale is declared invalid after a claim is submitted under IC 6-1.1-24-7 for money deposited in the tax sale surplus fund and the claim is paid, the county auditor shall initiate an action to recover the amount claimed, plus reasonable attorney's fees and any other costs reasonably incurred by the county in the course of, and attributable to, the recovery of the amount claimed.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.1-1993, SEC.33; P.L.39-1994, SEC.23; P.L.139-2001, SEC.22; P.L.170-2003, SEC.16; P.L.73-2010, SEC.7; P.L.66-2014, SEC.17; P.L.251-2015, SEC.27.
Ind. Code § 6-9-58-9 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-9
Uses of revenue
Status: in_force

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes:

(1) Development related to the northern Indiana commuter transportation district's construction of the West Lake Corridor Commuter Rail Project.

(2) Development in the city's downtown area, including the purchase of land for development in the city's downtown area.

(3) The expansion and improvement of the Hammond Sportsplex and Community Center, including the purchase of land for the expansion and improvement of the Hammond Sportsplex and Community Center.

(4) The expansion and improvement of the Pavilion at Wolf Lake Memorial Park, including the purchase of land for the expansion and improvement of the Pavilion at Wolf Lake Memorial Park.

(5) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) through (4).

Revenue derived from the imposition of a tax under this chapter may be treated by the city as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the city.

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-8-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-28
Tentative assessment by the department; appeal opportunity
Status: in_force

Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of:

(1) the department's tentative assessment of the company's distributable property; and

(2) the value of the company's distributable property used by the department to determine the tentative assessment.

(b) The department of local government finance shall give the notice required by subsection (a) not later than:

(1) September 1 in the case of railcar companies; and

(2) June 1 in the case of all other public utility companies.

(c) The department of local government finance shall notify the county assessor of the department's tentative assessment, or information related to tentative valuation changes, of each utility company's distributable property located in that county not later than June 1.

(d) Not later than fifteen (15) days after the department of local government finance sends the notice required by subsection (a), the company may:

(1) file with the department its objections to the tentative assessment; and

(2) request that the department hold a preliminary conference on the tentative assessment.

(e) If the public utility company does not file its objections under subsection (d)(1) within the time allowed:

(1) the tentative assessment is considered final; and

(2) the company may appeal the assessment under section 30 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.7; P.L.59-1985, SEC.6; P.L.90-2002, SEC.79; P.L.154-2006, SEC.5; P.L.38-2021, SEC.13; P.L.156-2024, SEC.7; P.L.230-2025, SEC.23.
Ind. Code § 6-9-78.2-6 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-6
Imposition, payment, and collection of tax
Status: in_force

Sec. 6. A tax imposed under this chapter is imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-1.1-18.5-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-19
Levy limit on taxes for township firefighting fund
Status: in_force

Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028.

Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund under IC 36-8-13-4 for calendar year 1989, the maximum permissible ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS:

STEP ONE: Determine the part of the township's ad valorem property tax levy for calendar year 1989 that was dedicated to the township firefighting fund.

STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness.

STEP THREE: Calculate the quotient of:

(A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by

(B) the number determined in STEP TWO.

STEP FOUR: Add the result determined in STEP ONE to the result determined in STEP THREE.

STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter, whichever applies to the township.

If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in the 1990 maximum permissible ad valorem property tax levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors.

(b) If a township did not have a township firefighting fund under IC 36-8-13-4 for calendar year 1989, but appropriated funds for fire protection or emergency services for that calendar year, the township's maximum ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS:

STEP ONE: Determine the amount that the township appropriated from its general fund for fire protection and emergency services (excluding appropriations for the purchase of firefighting apparatus or equipment or housing).

STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness.

STEP THREE: Calculate the quotient of:

(A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by

(B) the number determined in STEP TWO.

STEP FOUR: Add the result of STEP ONE to the result of STEP THREE.

STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter, as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter, whichever applies to the township.

If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in its 1990 maximum permissible levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors.

(c) If for calendar year 1989:

(1) a township had a township firefighting fund under IC 36-8-13-4 but did not have an ad valorem property tax levy for that fund; or

(2) a township did not have a township firefighting fund and appropriated no money for fire protection or emergency services;

the township's maximum permissible ad valorem property tax levy for its township firefighting fund shall be determined under section 7 of this chapter in the calendar year in which the township first establishes such a levy.

As added by P.L.343-1989(ss), SEC.2.
Ind. Code § 6-9-7-2 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-2
Convention and visitor commission; creation
Status: in_force

Sec. 2. (a) There is created a ten (10) member convention and visitor commission (referred to as the "commission" in this chapter) plus any additional members appointed under subsection (f) whose purpose is to promote the development and growth of the convention and visitor industry in the county.

(b) The county council shall, by majority vote, appoint three (3) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business in the county, at least one (1) of whom must be a representative of the travel or visitor industry in the county, and at least one (1) of whom must be a member of the county council. The county commissioners shall, by majority vote, appoint three (3) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business in the county, at least one (1) of whom must be a county commissioner, and at least one (1) of whom must be a representative of the county's business community which representative may be an executive officer of the chamber of commerce of the county's largest city. The members appointed by the council and the commissioners shall, by a majority vote, appoint one (1) member of the commission from the Purdue conferences department. The executive of the city with the greatest population in the county shall appoint two (2) members of the commission, one (1) who must be a representative of the economic development community and one (1) who must be a representative of the travel or visitor industry in the county. The executive of the city with the second greatest population in the county shall appoint one (1) member of the commission, who must be a representative of the travel or visitor industry.

(c) All terms of office begin on January 1 and end on December 31. Members of the commission appointed by the county council serve two (2) year terms, and members appointed by the county commissioners or by the other members of the commission serve one (1) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, a qualified person shall be appointed by the original appointing authority to serve for the remainder of the term.

(d) A member of the commission may be removed for cause by his appointing authority.

(e) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when those necessary expenses are incurred in the performance of their respective duties. In addition, commission members may receive a maximum of thirty-five dollars ($35) per diem expenses for attendance at the official commission meetings.

(f) The commission must also contain a member appointed by the city executive of each city within the county (other than the cities described in subsection (b)).

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.85-1993, SEC.1; P.L.157-2026, SEC.166.
Ind. Code § 6-3.1-13-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-1
Repealed
Status: repealed

As added by P.L.41-1994, SEC.1. Repealed by P.L.4-2005, SEC.148.
Ind. Code § 6-6-6.5-14 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-14
Payment of tax
Status: in_force

Sec. 14. (a) A person required to register the person's aircraft and to pay the tax imposed under this chapter, shall do so on or before the regular annual registration date.

(b) The payment of the tax imposed by this chapter shall be a condition to the right to register the taxable aircraft and shall be in addition to all other conditions prescribed by law.

(c) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:

(1) To any registration or transfer fee owed by the taxpayer.

(2) To any excise tax owed by the taxpayer.

(3) To any late penalty first and then toward interest on the excise tax owed by the taxpayer.

(4) To any gross retail or use tax owed by the taxpayer.

(5) To any late penalty first and then toward interest on gross retail or use tax owed by the taxpayer.

(d) For a taxable period beginning before January 1, 2021, when a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:

(1) To any registration or transfer fee owed by the taxpayer.

(2) To any late penalty and interest on the late registration or excise tax owed by the taxpayer.

(3) To any excise tax owed by the taxpayer.

(4) To any late penalty and interest on gross retail or use tax owed by the taxpayer.

(5) To any gross retail or use tax owed by the taxpayer.

If the taxpayer has liabilities for taxes in addition to what is due under this section, the payment must be applied as prescribed by this section and then pursuant to IC 6-8.1-8-1.5 or the department's rules.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.8; P.L.93-1983, SEC.9; P.L.65-1997, SEC.18; P.L.234-2019, SEC.24.
Ind. Code § 6-1.1-24.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-8
Disposition; distribution of proceeds
Status: in_force

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 by the county auditor, the proceeds of the disposition, if any, shall be disbursed in the same manner as if the tract or item of real property had been offered and sold at a tax sale under IC 6-1.1-24.

As added by P.L.236-2015, SEC.3.
Ind. Code § 6-9-53-2 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-2
Definitions
Status: in_force

Sec. 2. The following terms are defined for this chapter:

(1) "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.

(2) "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.

(3) "Grouseland Foundation, Inc." refers to the tax exempt organization located in Vincennes, Indiana, whose mission is to promote history in the local area by touring the historical site of the home of the ninth President of the United States, William Henry Harrison.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-8.1-16.3-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-6
Public record laws; exception
Status: in_force

Sec. 6. (a) Notwithstanding IC 5-14-3, all documents, information, or records of the pilot program pertaining to:

(1) incremental pricing;

(2) trade secrets; or

(3) confidential financial information;

may not be disclosed to the public.

(b) Except as specifically provided by law, all remaining records pertaining to the pilot program are subject to public disclosure under IC 5-14-3.

As added by P.L.147-2018, SEC.4.
Ind. Code § 6-9-59-3 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-3
Authorization to impose tax
Status: in_force

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

(b) If the town fiscal body adopts an ordinance under subsection (a), the town fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If the town fiscal body adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

(2) The last day of the month that succeeds the month in which the ordinance is adopted.

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-3.6-9-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-13
Trust account; manner of distributions; warrants
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 13. All distributions from a trust account established under this chapter shall be made by warrants issued by the state comptroller to the treasurer of state ordering the appropriate payments.

As added by P.L.243-2015, SEC.10. Amended by P.L.9-2024, SEC.192.
Ind. Code § 6-1.1-10.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-1
Application of chapter
Status: in_force

Sec. 1. (a) This chapter applies to manufactured homes that are assessed under IC 6-1.1-7.

(b) This chapter does not apply to manufactured homes that are assessed as:

(1) inventory; or

(2) real property;

under this article and in accordance with rules adopted by the department of local government finance.

As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.43.
Ind. Code § 6-1.1-8.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-7
Notice of newly constructed facilities
Status: in_force

Sec. 7. (a) The township assessor (if any) of each township in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the township served by the township assessor. The county assessor shall perform this duty for a township in a qualifying county if there is no township assessor for the township.

(b) Each building commissioner in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the jurisdiction served by the building commissioner.

(c) The department of local government finance shall schedule an assessment under this chapter of a newly constructed industrial facility within six (6) months after receiving notice of the construction under this section.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.91; P.L.146-2008, SEC.101.
Ind. Code § 6-6-1.1-202 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-202
Time considered received; in-state gasoline; withdrawal from refinery or terminal
Status: in_force

Sec. 202. (a) For purposes of this chapter, gasoline is considered received when it is withdrawn from an in-state refinery or terminal for sale or use in this state or for transfer to a destination in this state, unless the destination is another in-state refinery or terminal.

(b) Gasoline is received by the owner of the gasoline when it is withdrawn from the refinery or terminal. However, if the gasoline is withdrawn for delivery or transportation to or for the account of the holder of a distributor license, then the gasoline is received by the distributor to whom or for whose account it is delivered or transported.

(c) Only when gasoline is withdrawn for delivery or transportation to a person who sells and distributes by tank car, tank truck, or transport is that person a distributor as defined by section 103(d) of this chapter.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.2; Acts 1980, P.L.51, SEC.7.
Ind. Code § 6-1.1-6-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-16
Timber and wildlife management standards
Status: in_force

Sec. 16. (a) The natural resources commission shall, by rule, establish minimum standards of good timber and wildlife management.

(b) The department of natural resources shall prescribe a management plan for each classified parcel.

(c) The management plan must be followed for the owner to be in compliance with this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.28-1990, SEC.3; P.L.186-2003, SEC.14; P.L.66-2006, SEC.16.
Ind. Code § 6-3.6-6-3.1 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-3.1
Tax rate for funding property tax homestead credits; expiration
Status: in_force

Sec. 3.1. (a) As used in this section, "homestead" has the meaning set forth in IC 6-1.1-12-37.

(b) A county fiscal body may adopt an ordinance to impose a tax rate for the purpose of funding property tax homestead credits to reduce the property tax liability of taxpayers who own homesteads that are:

(1) located in the county; and

(2) eligible for a credit under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability for the property to one percent (1%).

Revenue collected from a tax rate imposed under this section may only be used to fund replacement of the county's property tax levy. Property taxes imposed due to a referendum in which a majority of the voters in the taxing unit imposing the property taxes approved the property taxes are not eligible for a credit under this section.

(c) The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed three-tenths of one percent (0.3%).

(d) A tax imposed under this section shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce:

(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or

(2) the approved property tax levy or rate for any fund;

by the amount of any credits granted under this chapter.

(e) The homestead credits shall be applied to the net property taxes due on the homestead after the application of any credit granted under IC 6-1.1, including any credit granted under IC 6-1.1-20.4 and IC 6-1.1-20.6.

(f) The property tax credits must be applied uniformly to provide a homestead credit for homesteads in the county.

(g) The county auditor shall allocate the amount of revenue applied as tax credits under this section to the taxing units that imposed the eligible property taxes against which the credits are applied.

(h) The department of local government finance shall assist county fiscal bodies and county auditors in calculating credit percentages and amounts.

(i) Notwithstanding any provision to the contrary in this chapter, a tax imposed under this section:

(1) may be imposed on the adjusted gross income of taxpayers before January 1, 2029; and

(2) terminates and may not be imposed on the adjusted gross income of taxpayers after December 31, 2028.

(j) This section expires January 1, 2029.

As added by P.L.68-2025, SEC.125. Amended by P.L.157-2026, SEC.126.
Ind. Code § 6-9-39-3 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-3
Imposition of tax; adoption of ordinance by county fiscal body; tax rate
Status: in_force

Sec. 3. (a) The fiscal body of a county may adopt an ordinance to impose a tax on a person who harbors or keeps a taxable dog in or near the person's premises in the county, regardless of who owns the taxable dog. A person who harbors or keeps a taxable dog in the county is liable for the tax.

(b) A tax imposed under this section may not exceed five dollars ($5) per year for each taxable dog.

(c) The maximum amount of county option dog tax per year that may be imposed by an ordinance adopted under this section for taxable dogs kept in a kennel for breeding, boarding, training, or sale is an amount equal to the lesser of:

(1) the county option dog tax liability calculated without regard to this subsection for taxable dogs kept in the kennel for breeding, boarding, training, or sale; or

(2) for a kennel in which:

(A) more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, fifty dollars ($50); or

(B) not more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, thirty dollars ($30).

As added by P.L.162-2006, SEC.36.
Ind. Code § 6-8-1-19.5 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-19.5
Application for refund; form
Status: in_force

Sec. 19.5. A taxpayer may apply for a refund on forms prescribed by the department by identifying the amount and date of the alleged overpayment and the area in which the petroleum products were produced. The application for refund must include any supporting documentation as is reasonably requested by the department.

As added by P.L.128-2026, SEC.64.
Ind. Code § 6-3.6-10-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-5-b
Issuance and sale of obligations of civil taxing unit or lessor
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.

Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.

Sec. 5. Notwithstanding any other law and subject to IC 6-3.6-6-18(b), if a civil taxing unit desires to issue obligations, or enter into leases, payable wholly or in part by the taxes imposed under IC 6-3.6-6 or IC 6-3.6-7, the obligations of the civil taxing unit or any lessor may be sold at public sale in accordance with IC 5-1-11 or at negotiated sale.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.176.
Ind. Code § 6-5.5-1-13 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-13
"Resident taxpayer"
Status: in_force

Sec. 13. "Resident taxpayer" means a taxpayer that:

(1) is transacting business within Indiana, as provided in IC 6-5.5-3; and

(2) has its commercial domicile in Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-5.5-9-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 9 / Section 6-5.5-9-4
Exemption from income taxes
Status: in_force

Sec. 4. (a) A taxpayer who is subject to taxation under this article for a taxable year or part of a taxable year is not, for that taxable year or part of a taxable year, subject to the income taxes imposed by IC 6-3.

(b) The exemption provided for the taxes listed in subsection (a) does not apply to a taxpayer to the extent the taxpayer is acting in a fiduciary capacity.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.35; P.L.1-1991, SEC.56; P.L.192-2002(ss), SEC.131.
Ind. Code § 6-1.1-24-6.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.2
Transfer of property to the city or town in which the property is located
Status: in_force

Sec. 6.2. (a) This section applies to real property located within the municipal boundaries of a city or town.

(b) Before:

(1) the transfer of real property under section 6.7 of this chapter;

(2) the sale of real property under section 6.8 of this chapter;

(3) the transfer of real property under section 6.9 of this chapter; or

(4) the assignment of a tax sale certificate under section 17 of this chapter;

the county executive of the county in which the real property is located shall notify the executive of the city or town in which the real property is located of the opportunity to accept a transfer of the property to the city or town as negotiated between the city or town and the county.

(c) After receiving notice from a county executive under subsection (b), the executive of the city or town shall respond to the notice not later than twenty (20) days after the executive receives the notice.

As added by P.L.203-2013, SEC.9. Amended by P.L.251-2015, SEC.11.
Ind. Code § 6-1.1-21.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.5 / Section 6-1.1-21.5-2
"Board"
Status: in_force

Sec. 2. As used in this chapter, "board" refers to the state board of finance.

As added by P.L.380-1987(ss), SEC.5.
Ind. Code § 6-8-12-2 — Indiana Code / Title 6 / Article 8 / Chapter 12 / Section 6-8-12-2
"Eligible event"
Status: in_force

Sec. 2. As used in this chapter, "eligible event" means:

(1) an event known as the Super Bowl that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(1) of this chapter;

(2) an event known as the Men's Final Four or the Women's Final Four, including the ancillary events associated with the Men's Final Four or the Women's Final Four, that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(2) of this chapter;

(3) an event comprising an All-Star Weekend conducted by an eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter, including an All-Star Game, All-Star Saturday Night, Rising Stars Challenge, Celebrity Game, D-League All-Star Game, and additional events as the eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter may establish; or

(4) an event known as the College Football Playoff National Championship, including the ancillary events associated with the College Football Playoff National Championship, that is conducted after December 31, 2021, by an eligible entity described in section 1(a)(5) of this chapter.

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.25; P.L.239-2017, SEC.21; P.L.108-2019, SEC.131; P.L.13-2025, SEC.2.
Ind. Code § 6-2.5-5-19.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-19.5
Drug samples; blood glucose monitoring supply; blood glucose meters
Status: in_force

Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is furnished without charge.

(b) For purposes of this section, "blood glucose monitoring supply" means blood glucose measuring strips, lancets, and other similar diabetic supplies furnished without charge.

(c) For purposes of this section, "diabetic supply distributor" means a person that primarily sells blood glucose meters for resale and not for retail sale.

(d) Transactions involving the following are exempt from the state gross retail tax:

(1) A drug sample, the packaging and literature for a drug sample, a blood glucose monitoring supply, and the packaging and literature for a blood glucose monitoring supply.

(2) Tangible personal property that will be used as a drug sample or a blood glucose monitoring supply or that will be processed, manufactured, or incorporated into:

(A) a drug sample or a blood glucose monitoring supply; or

(B) the packaging or literature for a drug sample or a blood glucose monitoring supply.

(3) Blood glucose meters and the packaging or literature for a blood glucose meter furnished without charge by a diabetic supply distributor.

As added by P.L.61-1997, SEC.1. Amended by P.L.182-2009(ss), SEC.179; P.L.265-2013, SEC.6; P.L.87-2014, SEC.2.
Ind. Code § 6-1.5-5-1 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-1
Review of appeals; notice of final determination; procedures for initiation of appeal
Status: in_force

Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals of final determinations of the department of local government finance made under the following:

(1) IC 6-1.1-8.

(2) IC 6-1.1-14-11.

(3) IC 6-1.1-16.

(4) IC 6-1.1-45-11.

(b) Each notice of final determination issued by the department of local government finance under a statute listed in subsection (a) must give the taxpayer notice of:

(1) the opportunity for review under this section; and

(2) the procedures the taxpayer must follow in order to obtain review under this section.

(c) Except as provided in subsection (e), in order to obtain a review by the Indiana board under this section, the taxpayer must file a petition for review with the appropriate county assessor not later than forty-five (45) days after the notice of the department of local government finance's action is given to the taxpayer.

(d) The county assessor shall transmit a petition for review under subsection (c) to the Indiana board not later than ten (10) days after the petition is filed.

(e) In order to obtain a review by the Indiana board of an appeal of a final determination of the department of local government finance under IC 6-1.1-8-30, the public utility company must follow the procedures in IC 6-1.1-8-30.

As added by P.L.198-2001, SEC.95. Amended by P.L.178-2002, SEC.40; P.L.1-2003, SEC.31; P.L.256-2003, SEC.32; P.L.245-2003, SEC.22; P.L.97-2004, SEC.24; P.L.208-2005, SEC.2; P.L.232-2017, SEC.43.
Ind. Code § 6-1.5-2-2 — Indiana Code / Title 6 / Article 1.5 / Chapter 2 / Section 6-1.5-2-2
Surety bonds
Status: in_force

Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute:

(1) a surety bond in the amount of ten thousand dollars ($10,000), with a surety approved by the governor; and

(2) an oath of office.

(b) The surety bond shall be payable to the state and shall be conditioned on the faithful discharge of the Indiana board member's duties. The executed surety bond and oath of office shall be filed in the office of the secretary of state.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-6-9-1 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-1
"Department" defined
Status: in_force

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.19-1986, SEC.18.
Ind. Code § 6-1.1-9-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-4
Prior year assessments; notice; bona fide purchasers; lien exemptions
Status: in_force

Sec. 4. (a) Real property may be assessed, or its assessed value increased, for a prior year under this chapter only if the notice required by section 1 of this chapter is given within three (3) years after the assessment date for that prior year.

(b) With respect to real property which is owned by a bona fide purchaser without knowledge, no lien attaches for any property taxes which result from an assessment, or an increase in assessed value, made under this chapter for any period before his purchase of the property.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-3.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-6-13-12 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-12
Excise tax collected held in trust; personal liability
Status: in_force

Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-8.1-6-4.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-4.5
Rounding to nearest whole dollar
Status: in_force

Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded:

(1) An amount or item of at least fifty cents ($0.50) must be rounded up to the nearest whole dollar.

(2) An amount or item of less than fifty cents ($0.50) must be rounded down to the nearest whole dollar.

As added by P.L.119-1998, SEC.17. Amended by P.L.182-2009(ss), SEC.252.
Ind. Code § 6-1.5-6-3 — Indiana Code / Title 6 / Article 1.5 / Chapter 6 / Section 6-1.5-6-3
Rules related to voluntary dispute resolution
Status: in_force

Sec. 3. (a) As used in this section, "county board" means a county property tax assessment board of appeals.

(b) The Indiana board may adopt rules under IC 4-22-2 to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes in which:

(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and

(2) the county board has not given written notice of its decision on the issues under review.

As added by P.L.113-2010, SEC.42. Amended by P.L.93-2024, SEC.52.
Ind. Code § 6-1.1-22.5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-10
Notice of tax rates for reconciling statement
Status: in_force

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.
Ind. Code § 6-3.6-6-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-11-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Note: This repeal of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.18; P.L.197-2016, SEC.54; P.L.85-2017, SEC.25; P.L.247-2017, SEC.19. Repealed by P.L.68-2025, SEC.135.
Ind. Code § 6-4.1-1-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-5
"Intangible personal property"
Status: in_force

Sec. 5. "Intangible personal property" means incorporeal property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-6-6.5-6 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-6
Repealed
Status: repealed

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.22. Repealed by P.L.93-1983, SEC.13.
Ind. Code § 6-2.5-9-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-5
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts 1981, P.L.63, SEC.7.
Ind. Code § 6-1.1-24-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6
Lien by county; tax sale certificate
Status: in_force

Sec. 6. (a) When a tract or an item of real property is offered for sale under this chapter and an amount is not received equal to or in excess of the minimum sale price prescribed in section 5 of this chapter, the county executive acquires a lien in the amount of the minimum sale price. This lien attaches on the day on which the tract or item was offered for sale.

(b) When a county executive acquires a lien under this section, the county auditor shall issue a tax sale certificate to the county executive in the manner provided in section 9 of this chapter. The county auditor shall date the certificate the day that the county executive acquires the lien. When a county executive acquires a certificate under this section, the county executive has the same rights as a purchaser.

(c) When a lien is acquired by a county executive under this section, no money shall be paid by the county executive. However, each of the taxing units having an interest in the taxes on the tract shall be charged with the full amount of all delinquent taxes due them.

(d) Whenever a county executive acquires a lien under this section, the county auditor shall provide a list of the liens held by the county to the executive of a city or town who requests the list or post the list on the county's website not later than thirty (30) days after the tax sale.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003, SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5; P.L.56-2012, SEC.5; P.L.203-2013, SEC.7; P.L.251-2015, SEC.9; P.L.1-2025, SEC.87.
Ind. Code § 6-1.1-6.2-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-14
Inspection of parcels by department; report to owner; record
Status: in_force

Sec. 14. At least once every two (2) years a representative of the department of natural resources shall inspect each parcel of land that is classified as a windbreak. On each inspection trip, the representative shall, if possible, inspect the parcel with the owner and shall point out to the owner any needed improvement. In addition, the inspector shall give the owner a written report of the inspection and the inspector's recommendations. A permanent record of each inspection shall be maintained in the office of the department of natural resources.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-8.1-16.3-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-8
Annual report
Status: in_force

Sec. 8. (a) On or before November 1 of each year, the department must submit a report to the interim study committee on roads and transportation established by IC 2-5-1.3-4.

(b) The report described in subsection (a) must:

(1) be in an electronic format under IC 5-14-6; and

(2) contain information concerning pilot program activity during the preceding state fiscal year.

As added by P.L.147-2018, SEC.4.
Ind. Code § 6-3.1-34.6-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-10
Maximum annual credit; maximum overall credit
Status: in_force

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 of the gross retail and use tax on transactions involving the purchase of a natural gas product (as defined by IC 6-6-2.5-16.5) to fuel a motor vehicle for the year the credit is claimed.

In addition, the tax credits granted for all years to all persons under this chapter may not exceed three (3) times the per year amount under subdivision (1) or (2), whichever applies for a particular year.

As added by P.L.277-2013, SEC.6. Amended by P.L.212-2014, SEC.2.
Ind. Code § 6-6-5-5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-5
Amount of tax credit against tax
Status: in_force

Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation to which the person is entitled, applicable to property taxes payable in the year in which the excise tax imposed by this chapter is due, after allowance of the deduction on real estate and personal property owned by the person, shall reduce the vehicle excise tax in the amount of two dollars ($2) on each one hundred dollars ($100) of taxable value or major portion thereof. The county auditor shall, upon request, furnish a certified statement to the person verifying the credit allowable under this section, and the statement shall be presented to and retained by the bureau to support the credit.

Formerly: Acts 1969, c.423, s.5; Acts 1973, P.L.54, SEC.3; Acts 1975, P.L.21, SEC.10. As amended by Acts 1979, P.L.216, SEC.2; Acts 1980, P.L.38, SEC.22; Acts 1982, P.L.60, SEC.2; P.L.91-1983, SEC.2; P.L.33-1990, SEC.13; P.L.240-1991(ss2), SEC.53; P.L.25-1995, SEC.57; P.L.26-1996, SEC.8; P.L.6-1997, SEC.127; P.L.149-2015, SEC.15; P.L.250-2015, SEC.43; P.L.198-2016, SEC.32; P.L.256-2017, SEC.26; P.L.68-2025, SEC.186; P.L.230-2025, SEC.87; P.L.157-2026, SEC.150.
Ind. Code § 6-9-50-3 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-3
Authorization to impose tax
Status: in_force

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

(b) If the town fiscal body adopts an ordinance under subsection (a), the town fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If the town fiscal body adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.

As added by P.L.290-2019, SEC.13.
Ind. Code § 6-9-49-1 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-1
Applicability
Status: in_force

Sec. 1. This chapter applies to the city of Attica.

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-1.1-47-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-6
Annual reports to county auditor
Status: in_force

Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county for a year, each transferring entity that is located in the county shall transmit a report to the county auditor before February 1 of the assessment year in the manner prescribed by the county auditor that provides the information specified in subsection (b) for each eligible transfer of real property by the transferring entity:

(1) on or after the later of:

(A) the date on which the ordinance adopted under section 2 of this chapter became effective in the county; or

(B) January 1 of the fifth year immediately preceding the year in which the report is due; and

(2) before January 1 of the year in which the report is due.

(b) For each eligible transfer of real property included in a report required under subsection (a), a transferring entity shall furnish the following information:

(1) The date on which the real property was transferred.

(2) The person to whom the transferring entity transferred the real property.

(3) The street address of the real property, if any.

(4) The key number of the real property.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-9-36-2.1 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-2.1
"Authority"
Status: in_force

Sec. 2.1. As used in this chapter, "authority" refers to the northwest Indiana stadium authority created by IC 5-1-17.1.

As added by P.L.44-2026, SEC.12.
Ind. Code § 6-2.5-3.5-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-4
"Gasoline"
Status: in_force

Sec. 4. As used in this chapter, "gasoline" has the meaning set forth in IC 6-6-1.1-103(g).

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-1.1-10.5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-10
Mobile home or manufactured home granted the property tax exemption not assessed when exemption ordinance is in effect
Status: in_force

Sec. 10. For an annual assessment date in which an exemption ordinance adopted under this chapter is in effect, a county assessor shall not assess a mobile home or a manufactured home granted the exemption under the exemption ordinance.

As added by P.L.23-2024, SEC.4.
Ind. Code § 6-7-2-7 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-7
Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
Status: in_force

Sec. 7. (a) A tax is imposed on the distribution of tobacco products in Indiana at the following rates:

(1) Thirty percent (30%) of the wholesale price of tobacco products other than moist snuff.

(2) For moist snuff, fifty cents ($0.50) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce. If the tax calculated for a fractional part of an ounce carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.

(3) For cigars, thirty percent (30%) of the wholesale price of a cigar. However the tax imposed per cigar shall not exceed three dollars ($3).

(b) A tax is imposed on the distribution of alternative nicotine products in Indiana at a rate of fifty cents ($0.50) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce, calculated based upon the product weight as listed by the manufacturer. If the tax calculated for a fractional part of an ounce carried to the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.

(c) The distributor of the tobacco products or alternative nicotine products is liable for the tax imposed under subsection (a) or (b). The tax is imposed at the time the distributor:

(1) brings or causes tobacco products or alternative nicotine products to be brought into Indiana for distribution;

(2) manufactures tobacco products or alternative nicotine products in Indiana for distribution;

(3) transports tobacco products or alternative nicotine products to retail dealers in Indiana for resale by those retail dealers; or

(4) first receives the tobacco products or alternative nicotine products in Indiana in the case of distributor to distributor transactions.

(d) The Indiana general assembly finds that the tax rate on smokeless tobacco should reflect the relative risk between such products and cigarettes.

(e) A consumer who purchases untaxed tobacco products or alternative nicotine products from a distributor or retailer is liable for the tax imposed under subsection (a) or (b).

As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.138; P.L.234-2007, SEC.201; P.L.172-2011, SEC.83; P.L.205-2013, SEC.129; P.L.165-2021, SEC.107; P.L.137-2022, SEC.68; P.L.236-2023, SEC.91; P.L.205-2025, SEC.15; P.L.213-2025, SEC.87; P.L.23-2026, SEC.42.
Ind. Code § 6-3.1-34-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-1
"Board"
Status: in_force

Sec. 1. As used in this chapter, "board" means the board of the Indiana economic development corporation.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-8-1-27 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-27
Disposition of revenues
Status: in_force

Sec. 27. (a) Money received under this chapter shall be paid by the department into a fund to be kept by the treasurer of state and known as the oil and gas fund.

(b) Money paid into this fund shall be devoted to the following purposes upon appropriation:

(1) To the expenses of administering this chapter.

(2) To the division of reclamation of the department of natural resources for the purpose of administering IC 14-37.

(3) To research pertaining to exploration for, development of, and wise use of petroleum resources in Indiana.

Formerly: Acts 1947, c.278, s.27. As amended by Acts 1982, P.L.63, SEC.1; P.L.109-1988, SEC.17; P.L.1-1995, SEC.53; P.L.127-2022, SEC.1.
Ind. Code § 6-9-28-3 — Indiana Code / Title 6 / Article 9 / Chapter 28 / Section 6-9-28-3
Amount of tax
Status: in_force

Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) of this chapter.

As added by P.L.19-1994, SEC.13.
Ind. Code § 6-1.1-41-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-13
Property tax levy
Status: in_force

Sec. 13. (a) After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate adopted by the political subdivision and certified by the department of local government finance under this chapter without further action under this chapter. The tax levy must be advertised annually as other tax levies are advertised.

(b) If a political subdivision whose tax rate for a cumulative fund governed by this chapter is certified by the department of local government finance under IC 6-1.1-17-16 in an amount less than the political subdivision initially adopted for the cumulative fund under section 3 of this chapter and the political subdivision wishes to impose a greater tax rate for the cumulative fund in a subsequent year, the political subdivision must reestablish the cumulative fund as provided in this chapter.

As added by P.L.17-1995, SEC.6. Amended by P.L.255-2017, SEC.22; P.L.38-2021, SEC.44.
Ind. Code § 6-2.5-1-22.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-22.3
"Prepaid calling service"
Status: in_force

Sec. 22.3. "Prepaid calling service" has the meaning set forth in IC 6-2.5-12-11.

As added by P.L.145-2007, SEC.3.
Ind. Code § 6-8-14-1 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a motorsports investment district established under IC 5-1-17.5.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-3.1-4-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-2
Amount of credit; computation
Status: in_force

Sec. 2. (a) A taxpayer who incurs Indiana qualified research expense in a particular taxable year is entitled to a research expense tax credit for the taxable year.

(b) For Indiana qualified research expense incurred before January 1, 2008, the amount of the research expense tax credit is equal to the product of ten percent (10%) multiplied by the remainder of:

(1) the taxpayer's Indiana qualified research expenses for the taxable year; minus

(2) the taxpayer's base amount.

(c) Except as provided in subsection (d), for Indiana qualified research expense incurred after December 31, 2007, the amount of the research expense tax credit is determined under STEP FOUR of the following formula:

STEP ONE: Subtract the taxpayer's base amount from the taxpayer's Indiana qualified research expense for the taxable year.

STEP TWO: Multiply the lesser of:

(A) one million dollars ($1,000,000); or

(B) the STEP ONE remainder;

by fifteen percent (15%).

STEP THREE: If the STEP ONE remainder exceeds one million dollars ($1,000,000), multiply the amount of that excess by ten percent (10%).

STEP FOUR: Add the STEP TWO and STEP THREE products.

(d) For Indiana qualified research expense incurred after December 31, 2009, a taxpayer may choose to have the amount of the research expense tax credit determined under this subsection rather than under subsection (c). At the election of the taxpayer, the amount of the taxpayer's research expense tax credit is equal to ten percent (10%) of the part of the taxpayer's Indiana qualified research expense for the taxable year that exceeds fifty percent (50%) of the taxpayer's average Indiana qualified research expense for the three (3) taxable years preceding the taxable year for which the credit is being determined. However, if the taxpayer did not have Indiana qualified research expense in any one (1) of the three (3) taxable years preceding the taxable year for which the credit is being determined, the amount of the research expense tax credit is equal to five percent (5%) of the taxpayer's Indiana qualified research expense for the taxable year.

As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.1; P.L.57-1990, SEC.2; P.L.192-2002(ss), SEC.87; P.L.193-2005, SEC.13; P.L.182-2009(ss), SEC.201.
Ind. Code § 6-5.5-2-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-3
Apportioned income of taxpayer not filing combined return
Status: in_force

Sec. 3. For a taxpayer that is not filing a combined return, the taxpayer's apportioned income consists of the taxpayer's adjusted gross income for that year multiplied by the quotient of:

(1) the taxpayer's total receipts attributable to transacting business in Indiana, as determined under IC 6-5.5-4; divided by

(2) the taxpayer's total receipts from transacting business in all taxing jurisdictions, as determined under IC 6-5.5-4.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.6-2000, SEC.2.
Ind. Code § 6-2.5-3-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-3
Rates; certain transactions defined
Status: in_force

Sec. 3. The use tax is measured by the gross retail income received in a retail unitary or bundled transaction and is imposed at the same rates as the state gross retail tax under IC 6-2.5-2-2. For purposes of this chapter, transactions described in section 2(b) and 2(c) of this chapter shall be treated as retail transactions within the meaning of IC 6-2.5-1-2.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.78, SEC.1; P.L.146-2020, SEC.8.
Ind. Code § 6-1.1-6.8-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-14
Payment of expenses
Status: in_force

Sec. 14. The expense of the survey required by section 6 of this chapter shall be paid by the applicant. The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-33.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-5
Confidentiality of information
Status: in_force

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 added by P.L.198-2001, SEC.82. Amended by P.L.236-2023, SEC.55.
Ind. Code § 6-3-2-2.7 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.7
Team members; Indiana income; rules
Status: in_force

Sec. 2.7. (a) As used in this section:

(1) "Bonus for services rendered as a team member" includes:

(A) a bonus earned as a result of play during the season, such as a performance bonus, including a bonus paid for a championship, playoff, or bowl game played by a team, or for selection to an all-star league or other honorary position; and

(B) a bonus paid for signing a contract, unless all of the following conditions are met:

(i) The payment of the signing bonus is not conditional upon the signee playing any games for the team, performing any subsequent services for the team, or making the team.

(ii) The signing bonus is payable separately from the salary and any other compensation.

(iii) The signing bonus is nonrefundable.

(2) "Indiana duty days" means the number of total duty days spent by a team member within Indiana rendering a service for the team in any manner during the taxable year, except:

(A) travel days spent in Indiana that do not involve either a game, practice, team meeting, promotional caravan, or other similar team event; and

(B) those days spent in Indiana for which a team member is on the disabled list.

(3) "Team" includes a professional baseball, basketball, football, hockey, or soccer team that played games in Indiana or that had services rendered in Indiana by a team member.

(4) "Team member" includes employees who are active players, players on the disabled list, and any other individuals required to travel and who do travel with and perform services on behalf of a team on a regular basis. The term includes coaches, managers, and trainers.

(5) "Total duty days" means all days during the taxable year that a team member renders a service for the team, beginning with the team's official preseason training period through the last game in which the team competes or is scheduled to compete. The term includes days on which a team member renders a service for the team on a date that does not fall within this period. The term includes:

(A) game days, practice days, days spent at team meetings, days spent with a promotional caravan and at preseason training camps, and days served with the team through all postseason games in which the team competes or is scheduled to compete;

(B) days spent conducting training and rehabilitation activities, but only if the service is conducted at the facilities of the team;

(C) travel days that do not involve either a game, practice, team meeting, promotional caravan, or other similar team event;

(D) days spent participating in instructional leagues and all-star or pro bowl games; and

(E) days for which a team member is on the disabled list.

Total duty days for an individual who joins a team during the season begin on the day the individual joins the team, and, for an individual who leaves a team, end on the day the individual leaves the team. When an individual changes teams during a taxable year, a separate duty day calculation must be made for the period the individual was with each team. Total duty days do not include those days for which a team member is not compensated and is not rendering a service for the team in any manner, including days when the team member has been suspended without pay and prohibited from performing any services for the team.

(6) "Total income" means the total compensation received during the taxable year for services rendered:

(A) from the beginning of the official preseason training period through the last game in which the team competes or is scheduled to compete during that taxable year; and

(B) on a date during the taxable year that does not fall within the period described in clause (A), such as participation in instructional leagues, an all-star or pro bowl game, or with a promotional caravan.

The term includes salaries, wages, bonuses, and any other type of compensation paid during the taxable year to a team member for services rendered in that year. The term does not include strike benefits, severance pay, termination pay, contract or option year buy-out payments, expansion or relocation payments, or any other payments not related to services rendered to the team.

(b) For purposes of IC 6-3, Indiana income is the individual's total income during the taxable year multiplied by the following fraction:

(1) The numerator of the fraction is the individual's Indiana duty days for the taxable year.

(2) The denominator of the fraction is the individual's total duty days for the taxable year.

(c) It is presumed that this section results in a fair and equitable apportionment of the team member's compensation. However, if the department demonstrates that the method provided under this section does not fairly and equitably apportion a team member's compensation, the department may require the team member to apportion the team member's compensation under another method that the department prescribes. The prescribed method must result in a fair and equitable apportionment. A team member may submit a proposal for an alternative method to apportion the team member's compensation if the team member demonstrates that the method provided under this section does not fairly and equitably apportion the team member's compensation. If approved by the department, the proposed method must be fully explained in the team member's nonresident personal income tax return.

(d) The department may adopt rules under IC 4-22-2 to establish either of the following methods of simplifying return filing for team members of a team, if the team is not based in Indiana:

(1) A withholding system requiring a team to withhold adjusted gross income tax for each team member and to remit the withheld taxes to Indiana on an annual basis. The department may require each team to submit information for each team member regarding total income, Indiana income subject to tax under this section, and the amount of tax withheld. Remittance of the withholding and submission of the required information satisfies the team member's tax liability and return filing responsibilities under this article. A team that is required to withhold and remit shall provide all participating team members with a Form W-2 evidencing the amount of tax withheld and remitted to Indiana. Even though a team is required to withhold and remit, a team member may file an individual income tax return to claim a refund if the amount remitted exceeds the amount otherwise owed using the methodology under this section. However, if the team member files an individual income tax return to claim such a refund, the team member is required to notify the team member's state of residence of the filing.

(2) A composite return method that permits the filing of a composite tax return by the team on behalf of each team member. Other department rules concerning composite returns apply to the extent these rules are not inconsistent with this subsection. The team must obtain approval from the department before filing a composite return. The team must obtain written authorization each taxable year from each team member who elects to participate in the composite return. The participating team members must acknowledge through their elections that the composite return constitutes an irrevocable filing and that they may not file an individual income tax return in Indiana. The team must maintain a power of attorney from each participating team member that authorizes the team to represent them in a protest or other appeal. The team and participating team members must agree that the team is responsible for any deficiencies, including penalties. The team shall withhold tax from each participating team member's compensation and remit it to the state of Indiana. The return must contain information for each participating team member regarding total income, Indiana income subject to tax using the methodology under this section, and the amount of tax due. Filing of the return and remittance of the tax satisfy the participating team member's tax liability and return filing responsibilities under IC 6-3-4-1.

If the method under subdivision (1) or the method under subdivision (2) is required, a team member's Indiana adjusted gross income may not be reduced by using a deduction, an exemption, or an exclusion. For a team member to participate in either method, a team member's compensation from the team must be the only source of income attributable to Indiana. If a team member leaves the team during a taxable year, the team remains responsible for remitting the appropriate tax and may either collect the tax paid from the team member or absorb the cost itself.

As added by P.L.63-1997, SEC.2.
Ind. Code § 6-7-1-23 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-23
Other violations; offense
Status: in_force

Sec. 23. A person who recklessly violates any provision of this chapter for which no other provision for punishment has been made commits a Class B misdemeanor.

Formerly: Acts 1947, c.222, s.22. As amended by Acts 1978, P.L.2, SEC.647.
Ind. Code § 6-1.1-13-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-5
Reduction or increase of assessed value
Status: in_force

Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county.

[Pre-1975 Property Tax Recodification Citation: 6-1-28-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.64.
Ind. Code § 6-1.1-39-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-4
Appellate procedure; grounds; burden of proof
Status: in_force

Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter and is aggrieved by the final action taken, may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court of the county in which the action is taken a copy of the ordinance of the fiscal body and the person's remonstrance against that ordinance, together with the person's bond as provided by IC 34-13-5-7, if the appeal is determined against the person. The only ground of remonstrance that the court may hear is whether the proposed economic development district designation will be of public utility and benefit. The burden of proof is on the remonstrator.

(b) An appeal under this section shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall decide the appeal based on the record and evidence before the fiscal body, not by trial de novo, and may confirm the final action of the fiscal body or sustain the remonstrances. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.

As added by P.L.19-1985, SEC.5. Amended by P.L.1-1998, SEC.77.