reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-3-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-16. Property Converted for Tax Avoidance; Assessment

Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted property, the township or county assessor shall assess the converted property to the taxpayer.[Pre-1975 Property Tax Recodification Citation: 6-1-23-9.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.58.
IN Code § 6-1.1-3-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-17. Assessment List; Certification to County Auditor

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 the assessment value of the personal property in every taxing district.(c) The department of local government finance shall prescribe the forms required by this section.[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.
IN Code § 6-1.1-3-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-18. Reports to County Assessors and Auditors; Copies of Returns

Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in the form and on the dates prescribed by the department of local government finance.(b) Each year, the county assessor:(1) shall review and may audit the business personal property returns that the taxpayer is required to file in duplicate under section 7(c) of this chapter; and(2) shall determine the returns in which the assessment appears to be improper.[Pre-1975 Property Tax Recodification Citation: 6-1-23-10.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002, SEC.29; P.L.219-2007, SEC.11; P.L.146-2008, SEC.60.
IN Code § 6-1.1-3-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-19. Information Available to County Assessor and County Property Tax Assessment Board of Appeals

Sec. 19. (a) While a county property tax assessment board of appeals is in session, each township assessor of the county (if any) shall make the following information available to the county assessor and the board:(1) Personal property returns.(2) Documents related to the returns.(3) Any information in the possession of the township assessor that is related to the identity of the owners or possessors of property or the values of property.(b) Upon written request of the board, the township assessor shall furnish information referred to in subsection (a) to any member of the board either directly or through employees of the board.[Pre-1975 Property Tax Recodification Citation: 6-1-23-11.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.11; P.L.146-2008, SEC.61.
IN Code § 6-1.1-3-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-20. Change in Valuation; Notice

Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpayer lists property on the taxpayer's return but does not place a value on the property, a notice of the action of an assessing official in placing a value on the property is not required.[Pre-1975 Property Tax Recodification Citation: 6-1-23-13.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.62.
IN Code § 6-1.1-3-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-21. Preservation of Records; Inspection

Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment returns, lists, and any other documents and information related to the determination of personal property assessments shall be preserved as public records and open to public inspection. The township assessor, or the county assessor if there is no township assessor for the township, shall preserve and maintain these records.[Pre-1975 Property Tax Recodification Citation: 6-1-23-14.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.12; P.L.146-2008, SEC.63.
IN Code § 6-1.1-3-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-22. Personal Property Tax Rules; Prohibition Against Amendment of Certain Rules; Voided Rules

Sec. 22. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.(b) Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as in effect January 1, 2001).(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative Code.(d) 50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.(e) A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.(f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):(1) 50 IAC 4.2-4-3(f).(2) 50 IAC 4.2-4-7.(3) 50 IAC 4.2-4-9.(4) 50 IAC 4.2-5-7.(5) 50 IAC 4.2-5-13.(6) 50 IAC 4.2-6-1.(7) 50 IAC 4.2-6-2.(8) 50 IAC 4.2-8-9.However, the department of local government finance may amend these rules to conform with statutory changes.(g) Notwithstanding any other provision of this section, 50 IAC 4.2-4-6(c) is void effective July 1, 2015. The publisher of the Indiana Administrative Code and the Indiana Register shall remove this provision from the Indiana Administrative Code.As added by P.L.192-2002(ss), SEC.28. Amended by P.L.245-2003, SEC.2; P.L.245-2015, SEC.1; P.L.159-2020, SEC.4.
IN Code § 6-1.1-3-22.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-22.5. Personal Property Tax; Depreciable Property; Year of Acquisition

Sec. 22.5. (a) Except as provided in subsection (b), when a taxpayer acquires depreciable tangible personal property, the year of acquisition for the depreciable tangible personal property is the fiscal year determined as follows:(1) The applicable fiscal year beginning January 2 and ending January 1, for depreciable tangible personal property acquired after January 1, 2016.(2) The fiscal year beginning March 2, 2015, and ending January 1, 2016, for depreciable tangible personal property acquired after March 1, 2015, and before January 2, 2016.(3) The applicable fiscal year beginning March 2 and ending March 1, for depreciable tangible personal property acquired before March 2, 2015.(b) If a taxpayer has a financial year that ends on December 31 or January 31, the taxpayer may elect to use the same year as that used for federal income tax purposes to determine the year of acquisition of depreciable tangible personal property for Indiana property tax reporting purposes. Otherwise, a taxpayer is not eligible to elect to use a federal tax year to compute the year of acquisition for Indiana property tax reporting purposes and must use the applicable fiscal year specified in subsection (a).(c) If a taxpayer makes a federal tax year election under subsection (b), an acquisition of depreciable tangible personal property after the close of the taxpayer's federal taxable year and on or before the immediately following assessment date must be included in a separate category on the taxpayer's return and clearly designated.As added by P.L.245-2015, SEC.2.
IN Code § 6-1.1-3-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-24. Valuation; Outdoor Advertising Signs

Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments:
IN Code § 6-1.1-3-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-25. Exemption From Valuation Limitations for Property Located in Entrepreneur and Enterprise District

Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.(b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:(1) is located in a district;(2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and(3) is used within the district by one (1) or more employees who perform the majority of their service within the district;is not subject to the valuation limitations in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9.As added by P.L.238-2017, SEC.8.
IN Code § 6-1.1-3-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-26. Online Portal for Personal Property Tax Returns; Disclosure of Information; Reviewing Information; Calculating Payment of Any Fee

Sec. 26. The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:(1) Completing and submitting a personal property return with:(A) the assessor of each township in which the taxpayer's personal property is subject to assessment; or(B) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.(2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:(A) that the taxpayer owned on the assessment date of that year; or(B) that the taxpayer held, possessed, or controlled on the assessment date of that year.(3) Reviewing information submitted with a personal property return during previous years.(4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return.The department shall make the portal available for taxpayer use no later than January 1, 2021.As added by P.L.108-2019, SEC.102.
IN Code § 6-1.1-3-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-27. Fees

Sec. 27. (a) The department shall adopt rules under IC 4-22-2 to set a fee for the submission of a personal property return using the personal property online submission portal described in section 26 of this chapter.(b) A person filing a personal property return using the personal property online submission portal shall pay a fee established under subsection (a) to the county auditor.(c) All revenue collected under this section shall be transferred by the county auditor to the treasurer of state for deposit in the personal property online submission portal fund established by section 28 of this chapter.As added by P.L.108-2019, SEC.103.
IN Code § 6-1.1-3-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-28. Personal Property Online Submission Portal Fund

Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter. The fund shall be administered by the department of local government finance.(b) Money in the fund may be used by the department:(1) to cover expenses incurred in the development, maintenance, and administration of the personal property online submission portal;(2) for data base management expenses; and(3) to cover any other expenses related to property tax administration.(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.As added by P.L.108-2019, SEC.104.
IN Code § 6-1.1-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-1. Place of Assessment; Person Liable

Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4.[Pre-1975 Property Tax Recodification Citation: 6-1-25-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.
IN Code § 6-1.1-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-2. Assessment of Property Held by Fiduciary

Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver.[Pre-1975 Property Tax Recodification Citation: 6-1-25-2.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-3. Heirs or Devisees; Assessment

Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator may be assessed to the decedent's heirs or devisees without designating the heirs or devisees by name. The real property may be assessed in this manner until notice of:(1) the division of the property;(2) the names of the heirs or devisees; and(3) the portion of the property belonging to each heir or devisee;is given to the auditor of the county or counties in which the real property is situated.(b) Each heir or devisee is liable for the total taxes imposed on the undivided real property of a decedent. If an heir or devisee pays the total taxes, he may recover from each other heir or devisee:(1) the other heir's or devisee's share of the total taxes; and(2) interest on the amount referred to in clause (1) of this subsection.In addition, the heir or devisee who pays the taxes acquires the lien for the taxes paid on the property interest of the other heirs or devisees.[Pre-1975 Property Tax Recodification Citation: 6-1-25-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.5.
IN Code § 6-1.1-4-4.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-4.4. Documentation of Change in Assessment Method; Burden of Proof of Validity of Change

Sec. 4.4. (a) This section applies to an assessment under section 4.2 or 4.5 of this chapter or another law.(b) If the assessor changes the underlying parcel characteristics, including age, grade, or condition, of a property, from the previous year's assessment date, the assessor shall document:(1) each change; and(2) the reason that each change was made.In any appeal of the assessment, the assessor has the burden of proving that each change was valid.As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.4.
IN Code § 6-1.1-4-4.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-4.6. Department of Local Government Finance Setting of Annual Adjustment Factors if County Assessor Fails to Set; Equalization of Factors; Notice and Hearing; Applicability

Sec. 4.6. (a) If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of this chapter to prepare and deliver to the county auditor a complete detailed list of all of the real property listed for taxation in the county as required by IC 6-1.1-5-14 and at least one hundred eighty (180) days have elapsed after the deadline specified in IC 6-1.1-5-14 for the county assessor to deliver the list, the department of local government finance may develop annual adjustment factors under this section for that year. In developing annual adjustment factors under this section, the department of local government finance shall use data in its possession that is obtained from:(1) the county assessor; or(2) any of the sources listed in the rule, including county or state sales data, government studies, ratio studies, cost and depreciation tables, and other market analyses.(b) Using the data described in subsection (a), the department of local government finance shall propose to establish annual adjustment factors for the affected tax districts for one (1) or more of the classes of real property. The proposal may provide for the equalization of annual adjustment factors in the affected township or county and in adjacent areas. The department of local government finance shall issue notice and provide opportunity for hearing in accordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual adjustment factors.(c) The annual adjustment factors finally determined by the department of local government finance after the hearing required under subsection (b) apply to the annual adjustment of real property under section 4.5 of this chapter for:(1) the assessment date; and(2) the real property;specified in the final determination of the department of local government finance.As added by P.L.182-2009(ss), SEC.86. Amended by P.L.113-2010, SEC.14; P.L.111-2014, SEC.9; P.L.232-2017, SEC.3.
IN Code § 6-1.1-4-4.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification

Sec. 4.7. The department of local government finance shall provide training to township assessors, county assessors, and county auditors with respect to the verification of sales disclosure forms under 50 IAC 27-4-7.As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008, SEC.65; P.L.5-2015, SEC.9.
IN Code § 6-1.1-4-4.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-4.8. Reassessment of Covered Projects

Sec. 4.8. (a) As used in this section, "covered project" means the construction, remodeling, redevelopment, rehabilitation, or repair of any building, structure, or other real property improvement if:(1) public funds are used by a private person in whole or in part to carry out the project; and(2) after the completion of the project, the building, structure, or other real property improvement is owned by a private person.(b) As used in this section, "public funds" has the meaning set forth in IC 5-22-2-23.(c) As used in this section, "state agency" has the meaning set forth in IC 4-13-1-1(b).(d) Upon the completion of a covered project, the state agency or political subdivision providing the public funds to carry out the covered project shall provide notice of the completion of the covered project to the county assessor of the county in which the building, structure, or other real property improvement is located.(e) Notwithstanding the reassessment schedule in the county's reassessment plan under section 4.2 of this chapter, after receiving notice of the completion of a covered project, the county assessor shall reassess the building, structure, or other real property improvement by carrying out a physical inspection of that property. The reassessment required by this subsection must be completed on or before the earlier of:(1) the date required under the county's reassessment plan; or(2) January 1 of the year after the year in which the county assessor receives notice of the completion of a covered project.As added by P.L.205-2016, SEC.1.
IN Code § 6-1.1-4-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan

Sec. 5.5. (a) A petition for the reassessment of a real property group designated under a county's reassessment plan prepared under section 4.2 of this chapter may be filed with the department of local government finance not later than forty-five (45) days after notice of assessment. A petition for reassessment of real property applies only to the most recent real property assessment date.(b) The petition for reassessment must be signed by the lesser of one hundred (100) owners of parcels in the group or five percent (5%) of owners of parcels in the group. The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of owners of taxable real property in the group of parcels must accompany the petition.(c) Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.As added by P.L.112-2012, SEC.5.
IN Code § 6-1.1-4-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-6. Reassessment Order

Sec. 6. If the department of local government finance determines that a petition filed under section 5.5 of this chapter has been signed by the required number of petitioners and that the present assessed value of any real property is inequitable, the department of local government finance shall order a reassessment of the real property for which the petition was filed. The order shall specify the time within which the reassessment shall be completed and the date on which the reassessment shall become effective.[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.32; P.L.112-2012, SEC.6; P.L.86-2018, SEC.28.