reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 2. Imposition of Tax|6-1.1-2-3. Rate of Tax; Use of Revenues

Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of property shall be determined in the manner provided by law. Property tax revenues shall be used for state expenditures and for the support of the political subdivisions of this state.[Pre-1975 Property Tax Recodification Citation: 6-1-1-1.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 2. Imposition of Tax|6-1.1-2-4. Liability for Tax; Assessment of Improvement or Appurtenance Separately From Land

Sec. 4. (a) The owner of any real property on the assessment date of a year is liable for the taxes imposed for that year on the property, unless a person holding, possessing, controlling, or occupying any real property on the assessment date of a year is liable for the taxes imposed for that year on the property under a memorandum of lease or other contract with the owner that is recorded with the county recorder before January 1, 1998.(b) Except for a mobile home assessed as personal property, a person holding, possessing, controlling, or occupying any personal property on the assessment date of a year is liable for the taxes imposed for that year on the property unless:(1) the person establishes that the property is being assessed and taxed in the name of the owner; or(2) the owner is liable for the taxes under a contract with that person.A person owning a mobile home assessed as personal property on the assessment date of a year is liable for the taxes imposed for that year on the property. When a person other than the owner pays any property taxes, as required by this section, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.(c) An owner on the assessment date of a year of real property that has an improvement or appurtenance that is:(1) assessed as real property; and(2) owned, held, possessed, controlled, or occupied on the assessment date of a year by a person other than the owner of the land;is jointly liable for the taxes imposed for the year on the improvement or appurtenance with the person holding, possessing, controlling, or occupying the improvement or appurtenance on the assessment date.(d) An improvement or appurtenance to land that, on the assessment date of a year, is held, possessed, controlled, or occupied by a different person than the owner of the land may be listed and assessed separately from the land only if the improvement or appurtenance is held, possessed, controlled, or occupied under a memorandum of lease or other contract that is recorded with the county recorder before January 1, 1998.[Pre-1975 Property Tax Recodification Citation: 6-1-21-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.1; P.L.51-1997, SEC.1; P.L.235-2017, SEC.3; P.L.86-2018, SEC.24.
IN Code § 6-1.1-2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 2. Imposition of Tax|6-1.1-2-5. Partnership Property

Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed.[Pre-1975 Property Tax Recodification Citation: 6-1-21-4.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-2-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 2. Imposition of Tax|6-1.1-2-7. Exempt Property

Sec. 7. (a) As used in this section, "nonbusiness personal property" means personal property that is not:(1) held for sale in the ordinary course of a trade or business;(2) held, used, or consumed in connection with the production of income; or(3) held as an investment.(b) The following property is not subject to assessment and taxation under this article:(1) A commercial vessel that is subject to the net tonnage tax imposed under IC 6-6-6.(2) A vehicle that is subject to the vehicle excise tax imposed under IC 6-6-5.(3) A motorized boat or sailboat that is subject to the boat excise tax imposed under IC 6-6-11.(4) Property used by a cemetery (as defined in IC 23-14-33-7) if the cemetery:(A) does not have a board of directors, board of trustees, or other governing authority other than the state or a political subdivision; and(B) has had no business transaction during the preceding calendar year.(5) A commercial vehicle that is subject to the annual excise tax imposed under IC 6-6-5.5.(6) Inventory.(7) A recreational vehicle or truck camper that is subject to the annual excise tax imposed under IC 6-6-5.1.(8) The following types of nonbusiness personal property:(A) All-terrain vehicles.(B) Snowmobiles.(C) Rowboats, canoes, kayaks, and other human powered boats.(D) Invalid chairs.(E) Yard and garden tractors.(F) Trailers that are not subject to an excise tax under:(i) IC 6-6-5;(ii) IC 6-6-5.1; or(iii) IC 6-6-5.5.(9) For an assessment date after December 31, 2018, heavy rental equipment (as defined in IC 6-6-15-2) that is rented or held for rental or sale, the rental of which is or would be subject to the heavy equipment rental excise tax provisions under IC 6-6-15; provided, however, that a rentee that is exempt under IC 6-6-15-4(a)(3) from such excise tax shall be subject to the provisions of this article on such equipment.As added by P.L.1-1990, SEC.66. Amended by P.L.52-1997, SEC.1; P.L.181-1999, SEC.1; P.L.146-2008, SEC.50; P.L.131-2008, SEC.3; P.L.1-2009, SEC.27; P.L.256-2017, SEC.1; P.L.188-2018, SEC.1; P.L.234-2019, SEC.1.
IN Code § 6-1.1-2-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 2. Imposition of Tax|6-1.1-2-10. Legalization of Certain Actions of Department Before November 21, 2007; Validation of Certain Local Government Actions

Sec. 10. (a) Any action taken by the department of local government finance before November 21, 2007, to do any of the following with respect to property taxes first due and payable in 2007 in any county is legalized and validated:(1) Halt billing and collection.(2) Invalidate the certification under IC 6-1.1-17-16(i) of the department's actions concerning budgets, rates, and levies.(3) Revise and reissue certifications referred to in subdivision (2).(4) Require the preparation and delivery under IC 6-1.1-22-5 of an abstract that is based on the assessed values determined in a reassessment:(A) performed by; or(B) ordered by;the department of local government finance under IC 6-1.1-4 or IC 6-1.1-14.(5) Allow payments of installments on dates and in amounts different from the dates and amounts that applied in an earlier issuance of tax statements by the county.(6) Allow the issuance of reconciling property tax statements to reconcile the payment of different amounts referred to in subdivision (5) as compared to the amounts finally determined to be due and payable.(7) Waive all or part of a penalty under IC 6-1.1-37-10.(b) The department of local government finance may take any action listed in subsection (a) on or after November 21, 2007, with respect to property taxes first due and payable in 2007 in any county.(c) Any action taken before November 21, 2007, by a unit of local government or a public official on behalf of a unit of local government that:(1) is in response to; and(2) is consistent with;an action of the department of local government finance referred to in subsection (a) is legalized and validated.(d) A unit of local government or a public official on behalf of a unit of local government may take any action on or after November 21, 2007, that:(1) is in response to; and(2) is consistent with;an action of the department of local government finance referred to in subsection (a) or (b).As added by P.L.220-2011, SEC.118. Amended by P.L.184-2016, SEC.1.
IN Code § 6-1.1-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-1. Residents and Nonresidents; Place of Assessment; Evidence of Filing

Sec. 1. (a) Except as provided in subsection (c), personal property which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on the assessment date of the year for which the assessment is made.(b) Except as provided in subsection (c), personal property which is owned by a person who is not a resident of this state shall be assessed at the place where the owner's principal office within this state is located on the assessment date of the year for which the assessment is made.(c) Personal property shall be assessed at the place where it is situated on the assessment date of the year for which the assessment is made if the property is:(1) regularly used or permanently located where it is situated; or(2) owned by a nonresident who does not have a principal office within this state.(d) If a personal property return is filed pursuant to subsection (c), the owner of the property shall provide, within forty-five (45) days after the filing deadline, a copy or other written evidence of the filing of the return to the assessor of the county in which the owner resides. If such evidence is not filed within forty-five (45) days after the filing deadline, the county assessor for the area where the owner resides shall determine if the owner filed a personal property return in the township or county where the property is situated. If such a return was filed, the property shall be assessed where it is situated. If such a return was not filed, the county assessor for the area where the owner resides shall notify the assessor of the township or county where the property is situated, and the property shall be assessed where it is situated. This subsection does not apply to a taxpayer who is required by the department of local government finance to file a summary of the taxpayer's business tangible personal property returns.[Pre-1975 Property Tax Recodification Citations: 6-1-24-1; 6-1-24-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.1; Acts 1980, P.L.35, SEC.1; P.L.2-1998, SEC.14; P.L.90-2002, SEC.21; P.L.74-2003, SEC.1; P.L.146-2008, SEC.51; P.L.249-2015, SEC.1.
IN Code § 6-1.1-3-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-1.5. "Filing Date"

Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an amended return may be filed). The filing date is May 15.As added by P.L.111-2014, SEC.5.
IN Code § 6-1.1-3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-2. Property Held by Trustee, Party, or Receiver

Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment.[Pre-1975 Property Tax Recodification Citation: 6-1-24-6.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-3-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-2.5. Like Kind Exchanges of Depreciable Personal Property

Sec. 2.5. (a) This section applies to a like kind exchange of depreciable personal property for which:(1) the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017;(2) the exchange is not eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code currently in effect; and(3) the taxpayer made an election to take deductions under Section 179 or Section 168(k) of the Internal Revenue Code with regard to the acquired property in the year that the property was placed into service.(b) In determining the cost of the depreciable personal property described in subsection (a) that is used to determine the value of the depreciable personal property subject to an assessment, the acquisition cost of the depreciable personal property acquired in the like kind exchange shall be reported as:(1) the net book value of the depreciable personal property traded in; plus(2) any cash boot added to the exchange;as if the exchange was eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017.As added by P.L.257-2019, SEC.12.
IN Code § 6-1.1-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-3. Estate of Deceased Individuals

Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it.[Pre-1975 Property Tax Recodification Citation: 6-1-24-7.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-4. Conflicts Involving Assessment Location; Settlement

Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if:(1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or(2) the conflict does not involve any other county and none of the townships in the county is served by a township assessor.If the conflict involves different counties, the department of local government finance shall determine the proper place of assessment.(b) A determination made under this section by the department of local government finance is final.(c) If taxes are paid to a county which is not entitled to collect them, the department of local government finance may direct the authorities of the county which wrongfully collected the taxes to refund the taxes collected and any penalties charged on the taxes.[Pre-1975 Property Tax Recodification Citation: 6-1-24-8.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.5-1988, SEC.41; P.L.90-2002, SEC.22; P.L.146-2008, SEC.52.
IN Code § 6-1.1-3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-5. Assessment Books and Blanks; Delivery

Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor (if any) and the county assessor the proper assessment books and necessary blanks for the listing and assessment of personal property.[Pre-1975 Property Tax Recodification Citation: 6-1-23-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.53.
IN Code § 6-1.1-3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-6. Return; Notification to Taxpayer

Sec. 6. Not later than thirty (30) days before the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall provide notification to each person whose personal property is subject to assessment for that year. The notification must include the date that personal property tax returns are due, the telephone number and electronic mail address of the assessor's office, and instruction to the taxpayer on how to obtain the appropriate personal property tax forms. The notification must be sent by mail unless the taxpayer consents to receiving it by electronic mail. Consent to receive notification via electronic mail remains in effect, unless the consent is revoked during the calendar year immediately preceding the filing year.[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.19; P.L.146-2008, SEC.54; P.L.273-2019, SEC.1; P.L.38-2021, SEC.5.
IN Code § 6-1.1-3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-7. Filing Returns; Extension of Time; Consolidated Returns

Sec. 7. (a) Except as provided in subsections (b) and (c), a taxpayer shall, on or before the filing date of each year, file a personal property return with:(1) the assessor of each township in which the taxpayer's personal property is subject to assessment;(2) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment; or(3) after 2020, the personal property online submission portal developed and maintained by the department under section 26 of this chapter.(b) The township assessor or county assessor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's return if:(1) the taxpayer submits a written or an electronic application for an extension prior to the filing date; and(2) the taxpayer is prevented from filing a timely return because of sickness, absence from the county, or any other good and sufficient reason.(c) If a taxpayer:(1) has personal property subject to assessment in more than one (1) township in a county; or(2) has personal property that is subject to assessment and that is located in two (2) or more taxing districts within the same township;the taxpayer shall file a single return with the county assessor and attach a schedule listing, by township, all the taxpayer's personal property and the property's assessed value. The taxpayer shall provide the county assessor with the information necessary for the county assessor to allocate the assessed value of the taxpayer's personal property among the townships listed on the return and among taxing districts, including the street address, the township, and the location of the property. The taxpayer may, in the alternative, submit the taxpayer's personal property information and the property's assessed value through the personal property online submission portal developed under section 26 of this chapter.(d) The county assessor shall provide to each affected township assessor (if any) in the county all information filed by a taxpayer under subsection (c) that affects the township.(e) The county assessor may refuse to accept a personal property tax return that does not comply with subsection (c). For purposes of IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the date it is filed with the county assessor with the schedule required by subsection (c) attached.[Pre-1975 Property Tax Recodification Citations: 6-1-23-2 part; 6-1-23-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.61-1983, SEC.1; P.L.56-1985, SEC.1; P.L.54-1991, SEC.1; P.L.41-1993, SEC.4; P.L.25-1995, SEC.12; P.L.6-1997, SEC.9; P.L.198-2001, SEC.5; P.L.146-2008, SEC.55; P.L.249-2015, SEC.2; P.L.108-2019, SEC.101.
IN Code § 6-1.1-3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-8. Vending Machine Owners

Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identification device which accurately reveals the owner's name and address, and the owner shall include the machine in the owner's annual personal property return.(b) For purposes of this section, the term "vending machine" means a machine which dispenses goods, wares, or merchandise when a coin is deposited in it and which by automatic action can physically deliver goods, wares, or merchandise to the depositor of the coin.[Pre-1975 Property Tax Recodification Citation: 6-1-23-12.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.137-2021, SEC.10.
IN Code § 6-1.1-3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-9. Return; Necessary Information

Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, or location of personal property:(1) that the taxpayer owned on the assessment date of that year; or(2) that the taxpayer held, possessed, or controlled on the assessment date of that year.(b) The taxpayer shall certify to the truth of:(1) all information appearing in a personal property return; and(2) all data accompanying the return.[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24.
IN Code § 6-1.1-3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-10. Property Located in Two or More Townships or Taxing Districts; Additional Returns

Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation.[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.25; P.L.219-2007, SEC.10; P.L.249-2015, SEC.4.
IN Code § 6-1.1-3-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-14. Verification of Returns

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:(1) examine and verify; or(2) allow a contractor under IC 6-1.1-36-12 to examine and verify;the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer.[Pre-1975 Property Tax Recodification Citation: 6-1-23-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.4; P.L.146-2008, SEC.56; P.L.180-2016, SEC.1.
IN Code § 6-1.1-3-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 3. Procedures for Personal Property Assessment|6-1.1-3-15. Failure to File Return; Alternative Assessment Procedures; Election to File

Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or if a person owning, holding, possessing, or controlling any personal property fails to file a personal property return with the township or county assessor as required by this chapter, the township or county assessor may examine:(1) the personal property of the person;(2) the books and records of the person; and(3) under oath, the person or any other person whom the assessor believes has knowledge of the amount, identity, or value of the personal property reported or not reported by the person on a return.(b) After such an examination, the assessor shall assess the personal property to the person owning, holding, possessing, or controlling that property.(c) As an alternative to such an examination, the township or county assessor may estimate the value of the personal property of the taxpayer and shall assess the person owning, holding, possessing, or controlling the property in an amount based upon the estimate. Upon receiving a notification of estimated value from the township or county assessor, the taxpayer may elect to file a personal property return, subject to the penalties imposed by IC 6-1.1-37-7.[Pre-1975 Property Tax Recodification Citation: 6-1-23-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.63, SEC.1; P.L.57-1985, SEC.1; P.L.146-2008, SEC.57.