reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-36-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-16. Approval Upon Finding All Property Taxes Paid; Certificate of Clearance; Other Evidence of Payment

Sec. 16. (a) A court may allow or approve a final report or account of:(1) a receiver;(2) a trustee in dissolution;(3) a trustee in bankruptcy;(4) a commissioner appointed for the sale of real estate; or(5) any other officer acting under the authority and supervision of a court;only if the account or final report shows and the court finds that all property taxes on real property have been paid or otherwise satisfied.(b) A fiduciary described in subsection (a) shall provide proof to a court that all property taxes on real property for which the due date has passed as of the date that the account or report is approved have been paid or satisfied. The fiduciary shall request the county treasurer of the county where real property is located to issue a certificate of clearance certifying that all property taxes that are due and payable have been paid or satisfied. The certificate shall be issued by the county treasurer within three (3) business days after request on a form provided by the state board of accounts. When issued, the certificate is conclusive proof that property taxes are not due.(c) If the county treasurer of the county where real property is located fails to issue a certificate of clearance under subsection (b) within thirty (30) days after request, a fiduciary may provide evidence to a court that demonstrates that property taxes on real property are not due. Upon approval by the court, the evidence is conclusive proof of payment or satisfaction of the tax imposed by this article.(d) The state board of accounts shall provide forms to county treasurers, as needed, to carry out subsection (b).As added by P.L.56-1996, SEC.9.
IN Code § 6-1.1-37-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-1. State or Local Government Officers; Failure to Perform

Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty imposed on him under:(1) IC 6-1.1-10-1(b);(2) IC 6-1.1-12-6;(3) IC 6-1.1-12-7;(4) IC 6-1.1-17-1;(5) IC 6-1.1-17-3(a);(6) IC 6-1.1-17-5(d)(1);(7) IC 6-1.1-18-1;(8) IC 6-1.1-18-5;(9) IC 6-1.1-18-6;(10) IC 6-1.1-20-5;(11) IC 6-1.1-20-6;(12) IC 6-1.1-20-7;(13) IC 6-1.1-30-14; or(14) IC 6-1.1-36-13;commits a Class A misdemeanor. In addition, the officer is liable for the damages sustained by a person as a result of the officer's violation of the provision or the officer's failure to perform the duty.[Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91; P.L.1-2010, SEC.32.
IN Code § 6-1.1-37-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-2. Assessment Violations by Public Officials or Employees

Sec. 2. An assessing official or a representative of the department of local government finance who:(1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property;(2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or(3) recklessly violates any of the other general assessment provisions of this article;commits a Class A misdemeanor.[Pre-1975 Property Tax Recodification Citation: 6-1-32-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
IN Code § 6-1.1-37-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-3. False Information in Return or Document; Offense

Sec. 3. A person commits a Level 6 felony if:(1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and(2) the return, statement, or document is certified to as to the truth of the information appearing in it.[Pre-1975 Property Tax Recodification Citations: 6-1-1-8; 6-1-4-3; 6-1-32-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.607; P.L.158-2013, SEC.81.
IN Code § 6-1.1-37-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-4. False Claim for Veteran's Property Tax Deduction

Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 or IC 6-1.1-12-14, when he is not entitled to the deduction, commits a Class B misdemeanor.[Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6-1-7-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.608.
IN Code § 6-1.1-37-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-5. False Statement Concerning Assessment of Forest Land

Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 commits a Class B misdemeanor.[Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.609.
IN Code § 6-1.1-37-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-6. Class a Misdemeanors Related to Property Tax Matters

Sec. 6. A person who recklessly, knowingly, or intentionally:(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;(2) refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;(3) fails to file a personal property return required under IC 6-1.1-3;(4) fails to subscribe to an oath or certificate required under the general assessment provisions of this article;(5) temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or(6) fails to file an information return required by the department of local government finance under IC 6-1.1-4-42;commits a Class A misdemeanor.[Pre-1975 Property Tax Recodification Citation: 6-1-32-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
IN Code § 6-1.1-37-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-7.5. Failure to File Personal Property Return

Sec. 7.5. A person who fails to provide, within forty-five (45) days after the filing deadline, evidence of the filing of a personal property return to the township assessor or the county assessor, as required under IC 6-1.1-3-1(d), shall pay to the county a penalty equal to ten percent (10%) of the tax liability.As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980, P.L.35, SEC.2; P.L.146-2008, SEC.293.
IN Code § 6-1.1-37-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-8. Vending Machines Without Identification Device

Sec. 8. A township assessor, or the county assessor if there is no township assessor for the township, shall inform the county auditor of any vending machine which does not, as required under IC 6-1.1-3-8, have an identification device on its face. The county auditor shall then add a one dollar ($1) penalty to the next property tax installment of the person on whose premises the machine is located.[Pre-1975 Property Tax Recodification Citation: 6-1-32-5.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.294.
IN Code § 6-1.1-37-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units

Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units.[Pre-1975 Property Tax Recodification Citation: 6-1-32-8.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-37-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-13. Prosecuting Attorneys; Enforcement

Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed under this chapter.[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-32-1.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-37-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 37. Miscellaneous Penalty and Interest Provisions|6-1.1-37-15. Penalties; Waiver, Negotiation, or Settlement

Sec. 15. (a) The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county.(b) A negotiated agreement or a settlement agreement under this section must be an agreement in writing among the county auditor, the county treasurer, and the taxpayer or the taxpayer's authorized representative. After concluding the agreement, the county auditor shall provide a copy of the agreement to the taxpayer or the taxpayer's authorized representative.(c) A county auditor who waives, negotiates, or settles penalties under this section shall document the action in the manner prescribed by the department.(d) A county auditor shall provide all documentation related to a waiver, negotiation, or settlement of penalties under this section to the state board of accounts upon request.As added by P.L.255-2017, SEC.21.
IN Code § 6-1.1-39-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-0.3. Legalization of Certain Loans, Loan Agreements, and Similar Arrangements

Sec. 0.3. (a) The definitions set forth in IC 4-4-8 (before its repeal) and this chapter apply to this section.(b) Notwithstanding any other law, all loans, loan agreements, or similar arrangements between the department and a qualified entity are legalized and declared valid if these loans, loan agreements, or similar arrangements have been delivered and the department has lent money according to the loans, loan agreements, or similar arrangements before March 5, 1988. All proceedings had and actions taken with respect to these loans, loan agreements, or similar arrangements are fully legalized and declared valid.(c) Any economic development district created by any qualified entity before March 5, 1988, is legalized and declared valid and is declared a special taxing district that provides special benefits to taxpayers in the economic development district by providing local public improvements that are of public use and benefit. Any indebtedness of the unit created before March 5, 1988, for local public improvements shall be considered debt of the special taxing district and not the general obligation of the unit that established the economic development district.As added by P.L.220-2011, SEC.131.
IN Code § 6-1.1-39-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-0.5. Allocation Area Limitation

Sec. 0.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by:(1) an ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter;(2) a resolution adopted under IC 8-22-3.5-5 and confirmed under IC 8-22-3.5-6;(3) a resolution establishing an allocation provision under IC 36-7-14-39 that is adopted and approved under IC 36-7-14-15, IC 36-7-14-16, and IC 36-7-14-17;(4) a resolution establishing an allocation provision under IC 36-7-15.1-26 that is adopted and approved under IC 36-7-15.1-8, IC 36-7-15.1-9, and IC 36-7-15.1-10;(5) a resolution establishing an allocation provision under IC 36-7-30-25 that is adopted and approved under IC 36-7-30-10, IC 36-7-30-11, and IC 36-7-30-12;(6) a resolution establishing an allocation provision under IC 36-7-30.5-30 that is adopted and approved under IC 36-7-30.5-16, IC 36-7-30.5-17, and IC 36-7-30.5-18; or(7) a resolution designating a certified technology park as an allocation area that is approved and adopted under IC 36-7-32-15;on or before May 1, 2021. In addition, a new allocation area may not be established under this chapter that includes a parcel that is located in an allocation area described in this subsection.(b) Except as provided in subsection (a), but notwithstanding any other provision, for the purpose of the allocation of property taxes under this chapter, a parcel may not be included in more than one (1) allocation area under this chapter or under:(1) IC 8-22-3.5;(2) IC 36-7-14;(3) IC 36-7-15.1;(4) IC 36-7-30;(5) IC 36-7-30.5; or(6) IC 36-7-32.As added by P.L.38-2021, SEC.37.
IN Code § 6-1.1-39-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-1. Application of Chapter

Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units).(b) Notwithstanding any other law, for economic development districts established after January 1, 1992, this chapter does not apply to fire protection districts established under IC 36-8-11.As added by P.L.19-1985, SEC.5. Amended by P.L.1-1993, SEC.35.
IN Code § 6-1.1-39-1.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-1.1. "Additional Area"

Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this chapter.As added by P.L.63-1991, SEC.1 and P.L.42-1992, SEC.6. Amended by P.L.1-1993, SEC.36.
IN Code § 6-1.1-39-1.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-1.2. "Local Public Improvement"

Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements.As added by P.L.19-1988, SEC.5.
IN Code § 6-1.1-39-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-1.5. "Industrial Development Program"

Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC 5-28-9-3.As added by P.L.24-1987, SEC.11. Amended by P.L.4-2005, SEC.43.
IN Code § 6-1.1-39-1.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-1.6. "Qualified Industrial Development Project"

Sec. 1.6. As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2) that has a cost of the project (as defined in IC 5-1.2-2) greater than one hundred million dollars ($100,000,000).As added by P.L.24-1987, SEC.12. Amended by P.L.189-2018, SEC.58.
IN Code § 6-1.1-39-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-2. Designation of Unit Area as District; Adoption of Declaratory Ordinance

Sec. 2. (a) If the fiscal body of a unit finds that:(1) in order to promote opportunities for the gainful employment of its citizens, the attraction of a new business enterprise to the unit, the retention or expansion of a business enterprise existing within the boundaries of the unit, or the preservation or enhancement of the tax base of the unit, an area under the fiscal body's jurisdiction should be declared an economic development district;(2) the public health and welfare of the unit will be benefited by designating the area as an economic development district; and(3) there has been proposed a qualified industrial development project to be located in the economic development district, with the proposal supported by:(A) financial and economic data; and(B) preliminary commitments by business enterprises, associations, state or federal governmental units, or similar entities that evidence a reasonable likelihood that the proposed qualified industrial development project will be initiated and accomplished;the fiscal body may on or before the adoption deadline determined under subsection (c), adopt an ordinance declaring the area to be an economic development district and declaring that the public health and welfare of the unit will be benefited by the designation.(b) For the purpose of adopting an ordinance under subsection (a), it is sufficient to describe the boundaries of the area by its location in relation to public ways or streams or otherwise as determined by the fiscal body.(c) The adoption deadline referred to in subsection (a) is determined in the following manner:(1) The initial adoption deadline is December 31, 2011.(2) Subject to subdivision (3), the initial adoption deadline and subsequent adoption deadlines are automatically extended in increments of five (5) years, so that adoption deadlines subsequent to the initial adoption deadline fall on December 31, 2016, and December 31 of each fifth year thereafter.(3) At least one (1) year before the date of an adoption deadline determined under subdivision (2), the general assembly may enact a law that:(A) terminates the automatic extension of adoption deadlines under subdivision (2); and(B) specifically designates a particular date as the final adoption deadline.As added by P.L.19-1985, SEC.5. Amended by P.L.24-1987, SEC.13; P.L.18-1992, SEC.23; P.L.25-1995, SEC.55; P.L.216-2005, SEC.5.
IN Code § 6-1.1-39-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-2.5. Review of Proposed Project; Preliminary Certification

Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the fiscal body shall file with the Indiana economic development corporation:(1) a copy of the ordinance;(2) a description of the proposed industrial development program and qualified industrial development project; and(3) other additional data and information that will enable the corporation to determine preliminarily whether the unit may qualify for a loan from the industrial development fund established under IC 5-28-9.(b) The Indiana economic development corporation shall review the data and related information submitted under subsection (a) to determine preliminarily whether:(1) the proposed project will qualify as a qualified industrial development project;(2) there is a reasonable likelihood that the proposed qualified industrial development project will be initiated and accomplished; and(3) there is a reasonable likelihood that an application by the unit under IC 5-28-9-12 for a loan from the industrial development fund to institute and administer the proposed industrial development program will be approved by the corporation and the state board of finance.(c) If the Indiana economic development corporation preliminarily determines under subsection (b) that the proposed project does not or will not qualify as a qualified industrial development project or that there is not a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12, the corporation shall certify this determination in writing to the fiscal body adopting the ordinance. Upon this certification, the ordinance proposing to establish the economic development district is void.(d) If the Indiana economic development corporation preliminarily determines under subsection (b) that the proposed project qualifies or will qualify as a qualified industrial development project and that there is a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12, the corporation shall certify this determination to the fiscal body adopting the ordinance proposing to establish the economic development district. Upon receipt of this certification, the fiscal body shall proceed to take final action with respect to the ordinance in accordance with section 3 of this chapter.(e) A favorable preliminary certification under subsection (d) does not, however, represent or constitute a final determination by the Indiana economic development corporation and state board of finance as to whether the unit will obtain a loan from the industrial development fund in accordance with IC 5-28-9.As added by P.L.24-1987, SEC.14. Amended by P.L.4-2005, SEC.44.
IN Code § 6-1.1-39-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-4. Appellate Procedure; Grounds; Burden of Proof

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.
IN Code § 6-1.1-39-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-6. Enlargement of Districts

Sec. 6. An economic development district may be enlarged by the fiscal body by following the same procedure for the creation of an economic development district specified in this chapter.As added by P.L.19-1985, SEC.5. Amended by P.L.42-1992, SEC.7; P.L.192-2002(ss), SEC.46; P.L.1-2004, SEC.48 and P.L.23-2004, SEC.51; P.L.219-2007, SEC.83; P.L.146-2008, SEC.297.
IN Code § 6-1.1-39-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-7. Allocation Areas; Declaration as Part of District Prohibited

Sec. 7. No area shall be declared part of an economic development district if it has already been declared an allocation area under IC 36-7-14 or IC 36-7-15.1.As added by P.L.19-1985, SEC.5.