reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-9-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-6. Discovering Undervalued or Omitted Property; Examination of Record

Sec. 6. The county assessor shall obtain from the county auditor or the township assessors (if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with the county auditor by the township assessors. For purposes of discovering undervalued or omitted property, the county assessor shall carefully examine the county tax duplicates and all other pertinent records and papers of the county auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county assessor shall, in the manner prescribed in this article, assess all omitted or undervalued tangible property which is subject to assessment.[Pre-1975 Property Tax Recodification Citation: 6-1-30-5.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.103.
IN Code § 6-1.1-9-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-7. Examination of Records; Expenses

Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that it is thus necessary to examine any records, property, or persons situated outside the county, he shall inform the county board of commissioners of his belief. If the board is satisfied that the examination is necessary, the board may direct the county assessor to conduct it. If the board so directs, the county assessor shall make the examination. The board of commissioners shall pay the expenses incurred by the county assessor in making the examination if he submits an itemized statement of his expenses and a voucher for each item of expense.[Pre-1975 Property Tax Recodification Citation: 6-1-30-6.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-9-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-9. Petition to Department of Local Government Finance Not Required

Sec. 9. A petition to the department of local government finance is not necessary with respect to any assessment, or increase in assessed valuation, which is made under this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-30-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.98.
IN Code § 6-1.1-9-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-10. Correction of Overreporting

Sec. 10. (a) If in the course of a review of a taxpayer's personal property assessment under this chapter an assessing official or the assessing official's representative or contractor discovers an error indicating that the taxpayer has overreported a personal property assessment, the assessing official shall:(1) adjust the personal property assessment to correct the error; and(2) process a refund or credit for any resulting overpayment.(b) Application of subsection (a) is subject to the restrictions of IC 6-1.1-11-1.(c) If a taxpayer believes that the taxpayer overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment under this chapter for which the assessing official fails to make an adjustment to correct the error under this section either in whole or in part, the taxpayer may:(1) initiate an appeal of the assessment under IC 6-1.1-15-1.1 for a credit to offset any resulting overpayment against the taxpayer's current personal property tax liability; or(2) file a claim for refund under IC 6-1.1-26-1.1 of personal property taxes paid with regard to any resulting overpayment.As added by P.L.154-2006, SEC.9. Amended by P.L.154-2020, SEC.3.
IN Code § 6-1.1-10-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-1. United States Property

Sec. 1. (a) The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that this state is prohibited by law from taxing it. However, any interest in tangible property of the United States shall be assessed and taxed to the extent this state is not prohibited from taxing it by the Constitution of the United States.(b) If the United States provides for the payment of money in lieu of property taxes upon tangible property which is exempt from taxation, the payment shall be made to and settled by the department of local government finance. The department of local government finance may make appraisements, assessments, and agreements and may do all acts necessary to the ascertainment, settlement, and collection of such a payment. The department of local government finance may distribute amounts so received to the taxing units that would be entitled to the money if the payment were for taxes upon the property. However, if the payment is made by the United States for the rendition of a particular service, the department of local government finance shall distribute the payment to the taxing unit which rendered the service. Where payment is made for a service, the department of local government finance may not make a settlement with the United States without the prior approval of the taxing unit involved.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(1) part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.99.
IN Code § 6-1.1-10-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-2. State Property; Property Leased to a State Agency

Sec. 2. (a) Except as otherwise provided by law, the property owned by this state, a state agency, or the bureau of motor vehicles commission is exempt from property taxation.(b) Real property leased to a state agency is exempt from property taxes if the lease, regardless of the commencement date, requires the state agency to reimburse the owner for property taxes. If a state agency leases less than all of a parcel of real property, the exemption provided by this subsection is a partial exemption that is equal to the part of the gross assessed value of the real property attributable to the part of the real property leased by the state agency.[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(1) part; 6-1-1-2(21).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1991, SEC.34; P.L.257-2013, SEC.3.
IN Code § 6-1.1-10-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-3. Bridges and Tangible Appurtenant Property

Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if:(1) the bridge is constructed:(A) entirely within this state and across a navigable stream; or(B) across a stream forming a boundary of this state;(2) the bridge is owned by a state or a political subdivision of a state; and(3) the bridge:(A) is (except as provided in subsection (b) of this section) operated free of tolls; or(B) was authorized or consented to by an act of Congress.(b) The exemption provided in this section may not be denied because tolls are charged if the tolls are levied:(1) to establish a sinking fund for the cost, including interest and other financing charges, of the bridge and its approaches; or(2) to provide for the proper maintenance, repair, and operation of the bridge and its approaches.[Pre-1975 Property Tax Recodification Citation: 6-1-14-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.5.
IN Code § 6-1.1-10-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-4. Political Subdivision Property

Sec. 4. Except as otherwise provided by law, the property owned by a political subdivision of this state is exempt from property taxation.[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(2), (3), (17); 6-1-12-2 part.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-5. Municipal Property

Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a municipal service.(b) For purposes of this section, property used to provide a municipal service includes:(1) a public school or library;(2) a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and(3) any other municipally owned property, utility, or institution.[Pre-1975 Property Tax Recodification Citation: 6-1-13-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.
IN Code § 6-1.1-10-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-5.5. Urban Homesteading Property

Sec. 5.5. Real property that is held under IC 36-7-17 or IC 36-7-17.1 and that is conveyed by contract with retention of the deed by the city is deemed to be the property of the city held for municipal purposes and is exempt from property taxation.Formerly: Acts 1975, P.L.195, SEC.4. As amended by Acts 1981, P.L.11, SEC.22; P.L.118-2013, SEC.3.
IN Code § 6-1.1-10-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-6. Municipally Owned Water Company Property

Sec. 6. (a) Property which is owned by a domestic corporation of this state is exempt from property taxation if:(1) the corporation owns a water system or waterworks;(2) the corporation is, pursuant to a contract, supplying its entire output of water at wholesale rates to a city or town of this state; and(3) the city or town which receives the water owns at least ninety-five percent (95%) of the corporation's capital stock.(b) For purposes of this section, stock is preferred stock and not capital stock if:(1) fixed dividends are payable to the stock owner at a rate not to exceed six percent (6%) per year; and(2) the stock owner has no further right to participate in the profits of the corporation.[Pre-1975 Property Tax Recodification Citation: 6-1-15-1.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-7. Nonprofit Water Companies

Sec. 7. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in the sale and distribution of water. However, this exemption only applies if the corporation is operated on a not-for-profit basis.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(23).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.65-1983, SEC.1.
IN Code § 6-1.1-10-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-8. Nonprofit Sewage Disposal Company

Sec. 8. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in a sewage disposal service within a rural area of this state. However, this exemption only applies if the corporation is operated on a not-for-profit basis.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(24).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-9. Industrial Waste Control Facilities

Sec. 9. (a) For purposes of this section, "industrial waste control facility" means personal property which is:(1) included either as a part of or an adjunct to a privately owned manufacturing or industrial plant or coal mining operation; and(2) used predominantly to:(A) prevent, control, reduce, or eliminate pollution of a stream or a public body of water located within or adjoining this state by treating, pretreating, stabilizing, isolating, collecting, holding, controlling, or disposing of waste or contaminants generated by the plant; or(B) meet state or federal reclamation standards for a coal mining operation.The term includes personal property that is under construction or in the process of installation and that will be used for the purposes described in this subsection when placed in service. The term also includes spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.(b) An industrial waste control facility is exempt from property taxation if it is not used in the production of property for sale.[Pre-1975 Property Tax Recodification Citations: 6-1-8-1; 6-1-8-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.16; P.L.79-1987, SEC.1; P.L.41-1993, SEC.8.
IN Code § 6-1.1-10-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-10. Industrial Waste Control Facilities; Claiming Exemption; Industrial Waste Control Facility; How Owner Claims Exemption; Investigation; Determination; Potential Revocation of Determination Claim Allowed or Denied

Sec. 10. (a) The owner of an industrial waste control facility who wishes to obtain the exemption provided in section 9 of this chapter shall file an exemption claim along with the owner's annual personal property return. The claim shall describe and state the assessed value of the property for which an exemption is claimed.(b) The owner must:(1) provide a written statement attesting that the property claimed as exempt meets the requirements for the exemption under section 9 of this chapter; and(2) file the statement along with the owner's exemption claim and annual personal property return.(c) The township assessor (if any) or county assessor may investigate any claim and determine if the property for which the exemption is claimed is being utilized as an industrial waste control facility. The assessor may require additional documents from the property owner to support the owner's exemption claim.(d) A determination under subsection (c) concerning an exemption claim remains in effect:(1) as long as the owner owns the property and uses the property as an industrial waste control facility; or(2) for five (5) years;whichever is less. In addition, during the five (5) years after the determination, the owner of the property must notify the assessor in writing if any of the property on which the determination was based is disposed of or removed from service as an industrial waste control facility.(e) The assessor may revoke a determination made under subsection (c) if the assessor finds that the property is not predominantly used as an industrial waste control facility.(f) The township or county assessor shall allow or deny in whole or in part each exemption claim.(g) The assessor shall reduce the assessed value of the owner's personal property for the year for which an exemption is claimed by the amount of exemption allowed.[Pre-1975 Property Tax Recodification Citation: 6-1-8-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.143-1985, SEC.183; P.L.80-1987, SEC.1; P.L.41-1993, SEC.9; P.L.146-2008, SEC.104; P.L.100-2021, SEC.1.
IN Code § 6-1.1-10-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-11. Appeal of Industrial Waste Control Facility Exemption Determination

Sec. 11. A determination concerning an exemption claim under section 10 of this chapter may be appealed by the property owner to the circuit court, superior court, or probate court of the county in which the property is located. The court shall try the appeal without a jury. Either the property owner or the township or county assessor may appeal the court's decision in the same manner that other civil cases may be appealed.[Pre-1975 Property Tax Recodification Citation: 6-1-8-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.143-1985, SEC.184; P.L.84-2016, SEC.28; P.L.100-2021, SEC.2.
IN Code § 6-1.1-10-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-12. Stationary or Unlicensed Mobile Air Pollution Control System

Sec. 12. (a) Personal property is exempt from property taxation if:(1) it is part of a stationary or unlicensed mobile air pollution control system of a private manufacturing, fabricating, assembling, extracting, mining, processing, generating, refining, or other industrial facility;(2) it is not primarily used in the production of property for sale;(3) it is employed predominantly in the operation of the air pollution control system;(4) the air pollution control system is designed and used for the improvement of public health and welfare by the prevention or elimination of air contamination caused by industrial waste or contaminants;(5) a sanitary treatment or elimination service for the waste or contaminants is not provided by public authorities; and(6) it is acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards.(b) The property that is exempt under this section includes the following personal property:(1) Personal property that is under construction or in the process of installation and that will be used for the purposes described in subsection (a) when placed in service.(2) Spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.[Pre-1975 Property Tax Recodification Citation: 6-1-9-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.1; P.L.41-1993, SEC.10.
IN Code § 6-1.1-10-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-13. Stationary or Unlicensed Mobile Air Pollution Control System; Claim for Exemption

Sec. 13. (a) The owner of personal property which is part of a stationary or unlicensed mobile air pollution control system who wishes to obtain the exemption provided in section 12 of this chapter shall claim the exemption on the owner's annual personal property return. On the return, the owner shall describe and state the assessed value of the property for which the exemption is claimed.(b) The township or county assessor shall:(1) review the exemption claim; and(2) allow or deny it in whole or in part.In making the decision, the township or county assessor shall consider the requirements stated in section 12 of this chapter.(c) The township or county assessor shall reduce the assessed value of the owner's personal property for the year for which the exemption is claimed by the amount of exemption allowed.[Pre-1975 Property Tax Recodification Citation: 6-1-9-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.2; P.L.146-2008, SEC.105.
IN Code § 6-1.1-10-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-14. Industrial Waste Control Facility; Stationary Air Purification System; Action on Exemption Claim Treated as Assessment

Sec. 14. The action taken by a township or county assessor on an exemption claim filed under section 10 or 13 of this chapter shall be treated as an assessment of personal property. Thus, the assessor's action is subject to all the provisions of this article pertaining to notice, review, or appeal of personal property assessments.[Pre-1975 Property Tax Recodification Citations: 6-1-8-4 part; 6-1-9-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.106.
IN Code § 6-1.1-10-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-15. Public Airports

Sec. 15. (a) The acquisition and improvement of land for use by the public as an airport and the maintenance of commercial passenger aircraft is a municipal purpose regardless of whether the airport or maintenance facility is owned or operated by a municipality. The owner of any airport located in this state, who holds a valid and current public airport certificate issued by the Indiana department of transportation, may claim an exemption for only so much of the land as is reasonably necessary to and used for public airport purposes. A person maintaining commercial passenger aircraft in a county having a population of:(1) more than two hundred fifty thousand (250,000) but less than two hundred seventy thousand (270,000); or(2) more than three hundred thousand (300,000) but less than four hundred thousand (400,000);may claim an exemption for commercial passenger aircraft not subject to the aircraft excise tax under IC 6-6-6.5 that is being assessed under this article, if it is located in the county only for the purposes of maintenance.(b) The exemption provided by this section is noncumulative and applies only to property that would not otherwise be exempt. Nothing contained in this section applies to or affects any other tax exemption provided by law.(c) As used in this section, "land used for public airport purposes" includes the following:(1) That part of airport land used for the taking off or landing of aircraft, taxiways, runway and taxiway lighting, access roads, auto and aircraft parking areas, and all buildings providing basic facilities for the traveling public.(2) Real property owned by the airport owner and used for airport operation and maintenance purposes, which includes the following property:(A) Leased property that:(i) is used for agricultural purposes; and(ii) is located within the area that federal law and regulations of the Federal Aviation Administration restrict to activities and purposes compatible with normal airport operations.(B) Runway protection zones.(C) Avigation easements.(D) Safety and transition areas, as specified in IC 8-21-10 concerning the regulation of tall structures and 14 CFR Part 77 concerning the safe, efficient use and preservation of the navigable airspace.(E) Land purchased using funds that include grant money provided by the Federal Aviation Administration or the Indiana department of transportation.(3) Real property used in providing for the shelter, storage, or care of aircraft, including hangars.(4) Housing for weather and signaling equipment, navigational aids, radios, or other electronic equipment.The term does not include land areas used solely for purposes unrelated to aviation.[Pre-1975 Property Tax Recodification Citations: 6-1-11-1; 6-1-11-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.74, SEC.15; P.L.77-1989, SEC.1; P.L.18-1990, SEC.18; P.L.126-2000, SEC.3; P.L.119-2012, SEC.16; P.L.180-2016, SEC.8.