reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-8.4. "Inventory"

Sec. 8.4. (a) "Inventory" means:
(1) materials held for processing or for use in production;
(2) finished or partially finished goods of a manufacturer or processor;
(3) property held for sale in the ordinary course of trade or business; and
(4) uniforms, garments, linens, and facilities services supplies owned, held, possessed, or controlled for the purpose of rental or lease in the ordinary course of trade or business.
(b) The term includes:
(1) items that qualify as inventory under 50 IAC 4.2-5-1 (as effective December 31, 2008); and
(2) subject to subsection (c), a mobile home or manufactured home that:
(A) does not qualify as real property;
(B) is located in a mobile home community;
(C) is unoccupied; and
(D) is owned and held for sale or lease by the owner of the mobile home community.
(c) Subsection (b)(2) applies regardless of whether the mobile home that is held for sale or lease is new or was previously owned.
As added by P.L.146-2008, SEC.47. Amended by P.L.182-2009(ss), SEC.84; P.L.235-2017, SEC.1; P.L.154-2020, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-8.5. "Key Number"

Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that:
(1) identifies the taxing district in which the tract is located;
(2) is a number that is not assigned to any other tract in the county; and
(3) is listed in the transfer book or records maintained under IC 6-1.1-5.
As added by P.L.73-1987, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-8.7. "Mobile Home"

Sec. 8.7. "Mobile home" has the meaning set forth in IC 6-1.1-7-1.
As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-9. "Owner"

Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section.
(b) Except as otherwise provided in this section, the holder of the legal title to personal property, or the legal title in fee to real property, is:
(1) the owner of that property, regardless of whether the holder of the legal title holds a fractional interest, a remainder interest, or a life estate, if a title document is not ordinarily issued to an owner for that type of property; or
(2) the owner of that property who is designated as the grantee, buyer, or other equivalent term in the title document or bureau of motor vehicles affidavit of sale or disposal, if a title document is ordinarily issued to an owner for that type of property.
(c) When title to tangible property passes on the assessment date of any year, only the person obtaining title is the owner of that property on the assessment date.
(d) When the mortgagee of real property is in possession of the mortgaged premises, the mortgagee is the owner of that property.
(e) When personal property is security for a debt and the debtor is in possession of the property, the debtor is the owner of that property.
(f) When a life tenant of real property is in possession of the real property, only the life tenant is the owner of that property.
(g) When the grantor of a qualified personal residence trust created under United States Treasury Regulation 25.2702-5(c)(2) is:
(1) in possession of the real property transferred to the trust; and
(2) entitled to occupy the real property rent free under the terms of the trust;
the grantor is the owner of that real property.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.101-2008, SEC.1; P.L.255-2017, SEC.4; P.L.235-2017, SEC.2; P.L.86-2018, SEC.23; P.L.257-2019, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-10. "Person"

Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.74.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-11. "Personal Property"

Sec. 11. (a) Subject to the limitation contained in subsection (b), "personal property" means:
(1) billboards and other advertising devices which are located on real property that is not owned by the owner of the devices;
(2) foundations (other than foundations which support a building or structure) on which machinery or equipment:
(A) held for sale in the ordinary course of a trade or business;
(B) held, used, or consumed in connection with the production of income; or
(C) held as an investment;
is installed;
(3) all other tangible property (other than real property) which:
(A) is being held as an investment; or
(B) is depreciable personal property; and
(4) mobile homes that do not qualify as real property and are not described in subdivision (3).
(b) Personal property does not include the following:
(1) Commercially planted and growing crops while in the ground.
(2) Computer application software.
(3) Inventory.
[Pre-1975 Property Tax Recodification Citations: 6-1-20-4 part; 6-1-20-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1984, SEC.1; P.L.98-1989, SEC.3; P.L.214-2005, SEC.10; P.L.146-2008, SEC.48; P.L.131-2008, SEC.2; P.L.1-2009, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-12. "Political Subdivision"

Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-26; 6-1-46-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-14. "Property Taxation"

Sec. 14. "Property taxation" means the taxation of property under this article.
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-15. "Real Property"

Sec. 15. "Real property" means:
(1) land located within this state;
(2) a building or fixture situated on land located within this state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right, or privilege in mines located on or minerals, including but not limited to oil or gas, located in the land, if the estate, right, or privilege is distinct from the ownership of the surface of the land; and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under IC 4-33-6.5;
for which the department of local government finance shall prescribe standards to be used by assessing officials.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1. As amended by P.L.25-1995, SEC.11; P.L.90-2002, SEC.20; P.L.92-2003, SEC.60; P.L.146-2008, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-16. "School Corporation"

Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is not limited to, any school city, school town, consolidated school corporation, metropolitan school district, township school corporation, county school corporation, united school corporation, and a community school corporation.
[Pre-1975 Property Tax Recodification Citation: 6-1-67-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.233-2015, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-17. "Special Assessment"

Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, sewer assessment, sewage assessment, or any other assessment which by law is placed on the records of the county treasurer for collection.
[Pre-1975 Property Tax Recodification Citation: 6-1-51-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-18. "State Agency"

Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university or other instrumentality of this state, but does not include a political subdivision or an instrumentality of a political subdivision.
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-19. "Tangible Property"

Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-6.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-20. "Taxing District"

Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total rate.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-21. "Taxing Unit"

Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes.
[Pre-1975 Property Tax Recodification Citation: 6-1-68-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-22. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-2005, SEC.5. Repealed by P.L.146-2008, SEC.818.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-23. Gender Pronoun; Singular Nouns

Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.
(b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, where appropriate.
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-24. Duties of Township Assessor Assumed by County Assessor

Sec. 24. If a transfer from a township assessor to the county assessor of the assessment duties prescribed by this article occurs as described in IC 36-2-15-5(c), a reference to the township assessor in this article is considered to be a reference to the county assessor.
As added by P.L.219-2007, SEC.9. Amended by P.L.3-2008, SEC.32; P.L.1-2010, SEC.20; P.L.167-2015, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 1. General Definitions and Rules of Construction › 6-1.1-1-25. Determination of a Deadline Date Under This Article; First Business Day After the Stated Deadline

Sec. 25. If a deadline imposed upon a political subdivision, the department of local government finance, or the Indiana board by this article is not a business day, the last day for the political subdivision, the department of local government finance, or the Indiana board to take the action required by this article is the first business day after the stated deadline.
As added by P.L.244-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 2. Imposition of Tax › 6-1.1-2-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The following amendments to this chapter apply as follows:
(1) The amendments made to section 6 of this chapter (before its repeal) by P.L.98-1989 apply to boating years beginning after December 31, 1989.
(2) The amendments made to section 4 of this chapter by P.L.51-1997 apply only to assessment years beginning after December 31, 1997.
(3) If a court makes a final determination that the commercial vehicle excise tax, as added by P.L.181-1999 is invalid, the amendments made to section 7 of this chapter by P.L.181-1999 are void upon the exhaustion of all appeals of the court's final determination.
As added by P.L.220-2011, SEC.116.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 2. Imposition of Tax › 6-1.1-2-1. Property Subject to Tax

Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year.
[Pre-1975 Property Tax Recodification Citation: 6-1-21-1.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 2. Imposition of Tax › 6-1.1-2-1.5. Annual Assessment Date Prescribed

Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:
(1) March 1 in a year ending before January 1, 2016; and
(2) January 1 in a year beginning after December 31, 2015.
(b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:
(1) January 15 in a year ending before January 1, 2017; and
(2) January 1 in a year beginning after December 31, 2016.
As added by P.L.111-2014, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 2. Imposition of Tax › 6-1.1-2-2. Assessment Methods

Sec. 2. (a) All tangible property which is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal manner.
(b) Personal property which is subject to assessment and taxation shall be assessed annually in the manner prescribed in this article.
(c) Real property which is subject to assessment and taxation shall be assessed in the manner and at the times prescribed in this article.
(d) This section applies to assessment dates described in section 1.5(a)(2) and 1.5(b)(2) of this chapter. The true tax value of tangible property that is subject to assessment in a year shall be determined as of the assessment date in that year. Except as otherwise expressly provided by law enacted after July 1, 2014, a change in use, value, character, or ownership of tangible property after an assessment date shall not be considered in determining the true tax value of the tangible property for that assessment date.
[Pre-1975 Property Tax Recodification Citation: 6-1-21-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.111-2014, SEC.4.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 2. Imposition of Tax › 6-1.1-2-6. Repealed

[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-1983, SEC.4; P.L.53-1988, SEC.1; P.L.347-1989(ss), SEC.2; P.L.98-1989, SEC.4; P.L.75-1989, SEC.1. Repealed by P.L.1-1990, SEC.65.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, and 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; P.L.236-2023, SEC.12.
2023 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; 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-11. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.3; P.L.90-2002, SEC.26; P.L.74-2003, SEC.2. Repealed by P.L.146-2008, SEC.800.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-12. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986,SEC.4; P.L.90-2002, SEC.27. Repealed by P.L.146-2008, SEC.800.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-13. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.5. Repealed by P.L.146-2008, SEC.800.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.