reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-8-44 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-44. Reinstatement of Utility Property Rules; Prohibition Against Amendment of Certain Rules by Department of Local Government Finance

Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 5.1 (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 5.1 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 5.1 (as in effect January 1, 2001).(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 5.1 (as in effect January 1, 2001) in the Indiana Administrative Code.(d) 50 IAC 5.2 and any other rule to the extent that it conflicts with this section is void.(e) A reference in 50 IAC 5.1 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.(f) The department of local government finance may not amend or repeal the following (all as in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 5.1-6-6.(2) 50 IAC 5.1-6-7.(3) 50 IAC 5.1-6-8.(4) 50 IAC 5.1-6-9.(5) 50 IAC 5.1-8-1.(6) 50 IAC 5.1-9-1.(7) 50 IAC 5.1-9-2.However, the department of local government finance may amend these rules to reflect statutory changes.As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7; P.L.38-2021, SEC.19.
IN Code § 6-1.1-8.2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.2. Credit for Railroad Car Maintenance and Improvements|6-1.1-8.2-1. "Qualified Expenditures" Defined

Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer.(b) The term includes, but is not limited to, the following:(1) Expenses for:(A) labor;(B) materials; or(C) overhead;that are incurred by a taxpayer in the maintenance or improvement of a railcar owned or used by the taxpayer.(2) Payments made by a taxpayer to others for the purpose of performing the maintenance or improvement of a railcar.As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.20.
IN Code § 6-1.1-8.2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.2. Credit for Railroad Car Maintenance and Improvements|6-1.1-8.2-2. "Taxpayer" Defined

Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2).As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.21.
IN Code § 6-1.1-8.2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.2. Credit for Railroad Car Maintenance and Improvements|6-1.1-8.2-3. "Tax Liability" Defined

Sec. 3. As used in this chapter, "tax liability" means a railcar company's tax liability under IC 6-1.1-8-35. The term does not include interest or penalties.As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.22.
IN Code § 6-1.1-8.2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.2. Credit for Railroad Car Maintenance and Improvements|6-1.1-8.2-4. Entitlement to Credit

Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of this chapter.As added by P.L.253-1999, SEC.2.
IN Code § 6-1.1-8.2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.2. Credit for Railroad Car Maintenance and Improvements|6-1.1-8.2-5. Determination of Amount of Credit

Sec. 5. (a) Subject to subsection (b), the amount of the credit that a taxpayer is entitled to under section 4 of this chapter for a particular calendar year is equal to the lesser of:(1) twenty-five percent (25%) of the qualified expenditures made by the taxpayer in the calendar year immediately preceding the calendar year in which the tax liability is imposed; or(2) the taxpayer's total tax liability for the calendar year.(b) The total amount of credits provided under this chapter in a calendar year may not exceed two million eight hundred thousand dollars ($2,800,000). If the total amount of credits applied for in a calendar year exceeds the maximum provided under this subsection, each taxpayer's credit shall be reduced by an amount determined under the following STEPS:STEP ONE: Divide the maximum amount of credits provided by this chapter for the year by the total amount of credits applied for under this chapter for the year.STEP TWO: Multiply the STEP ONE result by the total amount of credits applied for by the taxpayer for the year.As added by P.L.253-1999, SEC.2.
IN Code § 6-1.1-8.2-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.2. Credit for Railroad Car Maintenance and Improvements|6-1.1-8.2-6. Filing Expenditure Statement

Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:(1) in the form prescribed by the department of local government finance; and(2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19.As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.
IN Code § 6-1.1-8.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-1. "Industrial Company" Defined

Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property.As added by P.L.151-2001, SEC.3.
IN Code § 6-1.1-8.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-2. "Industrial Facility" Defined

Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:(1) has been classified as industrial property under the rules of the department of local government finance; and(2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a qualifying county.The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.89; P.L.159-2020, SEC.10.
IN Code § 6-1.1-8.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-3. "Qualifying County" Defined

Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000).As added by P.L.151-2001, SEC.3.
IN Code § 6-1.1-8.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-5. Facility to Be Assessed in Prescribed Manner

Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this chapter.As added by P.L.151-2001, SEC.3.
IN Code § 6-1.1-8.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-6. County Assessor to Provide List of Industrial Facilities Annually to the Department of Local Government Finance

Sec. 6. Before January 1 of each year the county assessor of each qualifying county shall provide the department of local government finance a list of each industrial facility located in the qualifying county.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.90; P.L.182-2009(ss), SEC.104.
IN Code § 6-1.1-8.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-7. Notice of Newly Constructed Facilities

Sec. 7. (a) The township assessor (if any) of each township in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the township served by the township assessor. The county assessor shall perform this duty for a township in a qualifying county if there is no township assessor for the township.(b) Each building commissioner in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the jurisdiction served by the building commissioner.(c) The department of local government finance shall schedule an assessment under this chapter of a newly constructed industrial facility within six (6) months after receiving notice of the construction under this section.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.91; P.L.146-2008, SEC.101.
IN Code § 6-1.1-8.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-8. Reassessment by the Department; Local Officials and Vendors Under Contract With Local Officials May Not Reassess

Sec. 8. (a) For purposes of:(1) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or(2) a new assessment;the department of local government finance shall assess each industrial facility in a qualifying county.(b) The following may not assess an industrial facility in a qualifying county:(1) A county assessor.(2) A township assessor.(3) An assessing official.(4) A vendor under contract with a county assessor or township assessor.(5) A county property tax assessment board of appeals.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23; P.L.86-2018, SEC.39; P.L.159-2020, SEC.11.
IN Code § 6-1.1-8.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-9. Support of Department's Assessor

Sec. 9. The county assessor and the township assessors, if any, of the qualifying county in which an industrial facility is located shall provide support to the assessor of the department of local government finance during the course of the assessment of the industrial facility.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.93; P.L.159-2020, SEC.12.
IN Code § 6-1.1-8.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-10. Certification of True Tax Values

Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, the department shall certify the true tax values to the county assessor and the county auditor of the qualifying county in which the property is located. In addition, if an industrial company has appealed the department of local government finance's final assessment of the industrial facility, the department of local government finance shall notify the county auditor of the appeal.(b) The county assessor of a qualifying county shall review the certification of the department of local government finance to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary. The department of local government finance shall consider the county assessor's findings and make any additions to the certification the department of local government finance finds are necessary. The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department of local government finance.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.94.
IN Code § 6-1.1-8.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-12. Rules

Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter.As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.96.
IN Code § 6-1.1-8.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.5. Assessment of Industrial Facilities in Lake County|6-1.1-8.5-13. Conflicts With Provisions in Other Chapters

Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a qualifying county. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of an industrial facility.As added by P.L.151-2001, SEC.3.
IN Code § 6-1.1-8.7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-1. "Industrial Company" and "Department"

Sec. 1. As used in this chapter:(1) "industrial company" means an owner or user of industrial property; and(2) "department" refers to the department of local government finance.As added by P.L.198-2001, SEC.27.
IN Code § 6-1.1-8.7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-2. "Industrial Facility"

Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:(1) has been classified as industrial property under the rules of the department; and(2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a county.The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.As added by P.L.198-2001, SEC.27. Amended by P.L.159-2020, SEC.13.
IN Code § 6-1.1-8.7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-3. Petitions for Reassessment of Industrial Facilities

Sec. 3. (a) Two hundred fifty (250) or more owners of real property in a township may petition the department to assess the real property of an industrial facility in the township.(b) An industrial company may at any time petition the department to assess the real property of an industrial facility owned or used by the company.(c) Before January 1 of any year, the county assessor of the county in which an industrial facility is located may petition the department to assess the real property of the industrial facility for the assessment date in the following year.As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.18; P.L.113-2010, SEC.21; P.L.112-2012, SEC.24.
IN Code § 6-1.1-8.7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-4. Assessments by Department of Local Government Finance

Sec. 4. The department may assess the real property of an industrial facility pursuant to a petition filed under section 3 of this chapter.As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.19.
IN Code § 6-1.1-8.7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-5. Scheduling of Assessments

Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(b) or 3(c) of this chapter, the department shall schedule the assessment not later than six (6) months after receiving the petition.(b) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(a) of this chapter, the department shall schedule the assessment not later than three (3) months after the assessment date for which the petition was filed.As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.20; P.L.113-2010, SEC.22.
IN Code § 6-1.1-8.7-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-6. Support From County Assessors

Sec. 6. The county assessor and the township assessors, if any, of the county in which the industrial facility is located shall provide support to the department's assessor during the course of the assessment of an industrial facility.As added by P.L.198-2001, SEC.27. Amended by P.L.159-2020, SEC.14.
IN Code § 6-1.1-8.7-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-7. Certification of Values; Appeal and Review

Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true tax values to the county assessor and the county auditor of the county in which the property is located. In addition, if an industrial company has appealed the department's final assessment of the industrial facility, the department shall notify the county auditor of the appeal.(b) The county assessor shall review the certification of the department to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary. The department shall consider the county assessor's findings and make any additions to the certification the department finds are necessary. The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department.As added by P.L.198-2001, SEC.27.
IN Code § 6-1.1-8.7-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-9. Adoption of Rules

Sec. 9. The department may adopt rules to provide just valuations of industrial facilities under this chapter.As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.22.
IN Code § 6-1.1-8.7-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8.7. Assessment of Industrial Facilities|6-1.1-8.7-10. Conflict of Laws

Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of an industrial facility.As added by P.L.198-2001, SEC.27.
IN Code § 6-1.1-9-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-1. Notice to Taxpayers

Sec. 1. If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate for any year or years, the official or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22 of the assessment or increase in assessment. The notice shall contain a general description of the property and a statement describing the taxpayer's right to a review with the county property tax assessment board of appeals under IC 6-1.1-15-1.1.[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.7; P.L.6-1997, SEC.33; P.L.1-2004, SEC.12 and P.L.23-2004, SEC.13; P.L.219-2007, SEC.23; P.L.146-2008, SEC.102; P.L.232-2017, SEC.6.
IN Code § 6-1.1-9-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-2. Adjustment Statement; Filing

Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or official who makes the adjustment shall file with the county auditor a written statement which contains:(1) the reasons why the action was taken; and(2) the facts or evidence on which the reasons are based.[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-9-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-3. Increasing Assessment; Limitation; Failure to File or Fraudulent Filing

Sec. 3. (a) If a taxpayer files a personal property return for a particular year, personal property which is omitted from or undervalued on the return may be assessed, or its assessed value may be increased, only if the notice required under section 1 of this chapter is given within three (3) years after the date the return is filed. However, if the taxpayer's personal property return for a particular year substantially complies with the provisions of this article and the regulations of the department of local government finance, an assessing official or a county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.(b) If a taxpayer fails to file a personal property return for a particular year, the taxpayer's personal property may be assessed for that year only if the notice required by section 1 of this chapter is given within ten (10) years after the date on which the return for that year should have been filed.(c) If a taxpayer files a fraudulent personal property return, or fails to file a return with the intent to evade the payment of property taxes, the assessment limitations prescribed in subsections (a) and (b) do not apply.[Pre-1975 Property Tax Recodification Citation: 6-1-30-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.34; P.L.90-2002, SEC.97.
IN Code § 6-1.1-9-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-4. Prior Year Assessments; Notice; Bona Fide Purchasers; Lien Exemptions

Sec. 4. (a) Real property may be assessed, or its assessed value increased, for a prior year under this chapter only if the notice required by section 1 of this chapter is given within three (3) years after the assessment date for that prior year.(b) With respect to real property which is owned by a bona fide purchaser without knowledge, no lien attaches for any property taxes which result from an assessment, or an increase in assessed value, made under this chapter for any period before his purchase of the property.[Pre-1975 Property Tax Recodification Citation: 6-1-30-3.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-9-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 9. Assessment of Omitted or Undervalued Tangible Property|6-1.1-9-5. Petition for Review; Changing Tax Duplicate

Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the tax duplicate to reflect the assessment adjustments made under this chapter. If a timely petition for review is filed, the county auditor may not make the changes until the adjustments are finally determined on review and appeal.[Pre-1975 Property Tax Recodification Citation: 6-1-30-4.]Formerly: Acts 1975, P.L.47, SEC.1.