reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-8. Remand by Tax Court; Further Proceedings by Indiana Board; Referral; Petition for Order to Show Cause

Sec. 8. (a) If a final determination by the Indiana board is not affirmed under the decision of the tax court, the matter shall be remanded to the Indiana board with instructions to the Indiana board. The Indiana board may, under the tax court's instructions, conduct further proceedings or refer the matter to the:
(1) department of local government finance with respect to an appeal of a determination made by the department; or
(2) county board with respect to an appeal of a determination made by the county board;
to take action that is consistent with the court's opinion. Upon remand, the Indiana board may take action only on those issues specified in the decision of the tax court.
(b) The department of local government finance or the county board shall take action on a case referred to it by the Indiana board under subsection (a) not later than ninety (90) days after the date the referral is made. The department of local government finance or the county board may petition the Indiana board at any time for an extension of the ninety (90) day period. An extension shall be granted upon a showing of reasonable cause.
(c) The taxpayer in a case remanded under subsection (a) may petition the tax court for an order requiring the department of local government finance or the county board to show cause why action has not been taken pursuant to the Indiana board's referral under subsection (a) if:
(1) at least ninety (90) days have elapsed since the referral was made;
(2) the department of local government finance or the county board has not taken action on the issues specified in the tax court's decision; and
(3) an appeal of the tax court's decision has not been filed.
(d) If a case remanded under subsection (a) is appealed under section 5 of this chapter, the ninety (90) day period provided in subsection (b) is tolled until the appeal is concluded.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-1995, SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20; P.L.219-2007, SEC.42; P.L.232-2017, SEC.13; P.L.121-2019, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-9. Appeal of Determination After Further Proceedings

Sec. 9. (a) After further proceedings under section 8 of this chapter, a party has a right to appeal the final determination by the Indiana board.
(b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139; P.L.178-2002, SEC.21; P.L.199-2005, SEC.11; P.L.219-2007, SEC.43; P.L.146-2008, SEC.138; P.L.232-2017, SEC.14; P.L.121-2019, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-10. Pending Review; Effect on Tax Payment; Posting of Bond; Separate Assessed Value Record

Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax court regarding an assessment or increase in assessment is pending, the taxes resulting from the assessment or increase in assessment are, notwithstanding the provisions of IC 6-1.1-22-9, not due until after the petition for review, or the proceeding for judicial review, is finally adjudicated and the assessment or increase in assessment is finally determined. However, even though a petition for review or a proceeding for judicial review is pending, the taxpayer shall pay taxes on the tangible property when the property tax installments come due, unless the collection of the taxes is enjoined under IC 33-26-6-2 pending a final determination in the proceeding for judicial review. The amount of taxes which the taxpayer is required to pay, pending the final determination of the assessment or increase in assessment, shall be based on:
(1) the assessed value reported by the taxpayer on the taxpayer's personal property return if a personal property assessment, or an increase in such an assessment, is involved; or
(2) an amount based on the immediately preceding year's assessment of real property if an assessment, or increase in assessment, of real property is involved.
(b) If the petition for review or the proceeding for judicial review is not finally determined by the last installment date for the taxes, the taxpayer, upon showing of cause by a taxing official or at the tax court's discretion, may be required to post a bond or provide other security in an amount not to exceed the taxes resulting from the contested assessment or increase in assessment.
(c) Each county auditor shall keep separate on the tax duplicate a record of that portion of the assessed value of property that is described in IC 6-1.1-17-0.5(b). When establishing rates and calculating state school support, the department of local government finance shall exclude from assessed value in the county the net assessed value of property kept separate on the tax duplicate by the county auditor under IC 6-1.1-17-0.5.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.43, SEC.1; P.L.291-1985, SEC.7; P.L.63-1986, SEC.1; P.L.86-1995, SEC.3; P.L.291-2001, SEC.205; P.L.198-2001, SEC.49; P.L.1-2002, SEC.20; P.L.1-2004, SEC.17 and P.L.23-2004, SEC.18; P.L.219-2007, SEC.44; P.L.146-2008, SEC.139; P.L.137-2012, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-10.5. Authorization to Establish a Property Tax Assessment Appeals Fund; Transfers to the Fund; Uses; Money Transferred to the Fund Is Disregarded in Determining a Taxing Unit's Property Tax Levy

Sec. 10.5. (a) The fiscal officer of a taxing unit may establish a separate fund known as the property tax assessment appeals fund to hold property tax receipts that are attributable to an increase in the taxing unit's tax rate caused by a reduction in the taxing unit's net assessed value under IC 6-1.1-17-0.5.
(b) A taxing unit may transfer property tax receipts from a fund that is not a debt service fund to the taxing unit's property tax assessment appeals fund. A taxing unit may not transfer property tax receipts from a debt service fund to the taxing unit's property tax assessment appeals fund.
(c) A taxing unit may use money in the taxing unit's property tax assessment appeals fund only to pay the following:
(1) Expenses incurred by a county assessor or county auditor in defending appeals prosecuted under this chapter with respect to property located in the taxing unit.
(2) Refunds under IC 6-1.1-26-3.1.
(d) The balance in a taxing unit's property tax assessment appeals fund may not exceed five percent (5%) of the amount budgeted by the taxing unit for a particular year.
(e) Money transferred to a taxing unit's property tax assessment appeals fund is not considered miscellaneous revenue. Both the taxing unit and the department of local government finance shall disregard any balance in the taxing unit's property tax assessment appeals fund in the determination of the taxing unit's property tax levy, property tax rate, and budget (except for appropriations for the purposes permitted by subsection (c)) for a particular calendar year.
(f) Property tax receipts that qualify as levy excess under IC 6-1.1-18.5-17 and IC 20-44-3 must be treated as levy excess and are not eligible for transfer to a taxing unit's property tax assessment appeals fund.
As added by P.L.244-2015, SEC.2. Amended by P.L.203-2016, SEC.7; P.L.232-2017, SEC.15; P.L.121-2019, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance

Sec. 10.7. (a) The county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for certain costs incurred by the county assessor in defending an appeal under this chapter that is uncommon and infrequent in the normal course of defending appeals under this chapter. Costs include appraisal and expert witness fees incurred in defending an appeal.
(b) The ordinance must specify:
(1) the appeal or appeals and why they are uncommon and infrequent;
(2) a detailed list of expenses incurred by fund and by parcel number; and
(3) that the county auditor will deduct the expenses listed in the ordinance from property tax receipts collected in the taxing district in which the parcel is located before apportioning receipts to taxing units for the next semiannual settlement under IC 6-1.1-27.
(c) Property tax receipts that are collected under this section must be deposited in the county fund that incurred the initial expense.
(d) Expenses for an appeal that are deducted from a civil taxing unit's property tax revenue under this section are not considered to be part of a payment of a refund resulting from an appeal for purposes of a maximum permissible property tax levy appeal under IC 6-1.1-18.5-16.
As added by P.L.180-2016, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-11. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19; P.L.1-2009, SEC.42; P.L.141-2009, SEC.6. Repealed by P.L.232-2017, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-12. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997, SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141; P.L.256-2003, SEC.13; P.L.219-2007, SEC.45; P.L.146-2008, SEC.140; P.L.182-2009(ss), SEC.112; P.L.172-2011, SEC.31; P.L.183-2014, SEC.19; P.L.196-2016, SEC.3. Repealed by P.L.232-2017, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-12.1. Correction of Certain Errors by County Auditor; Notification to Taxpayer; Challenge of County Auditor's Actions

Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation.
(b) Upon discovery, a county auditor is authorized to correct errors discovered by the county auditor regarding the description of the property or the identity of the taxpayer.
(c) Upon discovery, and subject to subsection (e), a county auditor may correct errors regarding a tax cap, credit, exemption, or deduction.
(d) Upon discovery, a county auditor may correct errors regarding the computation of taxes, penalties, delinquent taxes carried forward, or an overpayment, if approved by the county treasurer.
(e) If the tax cap, credit, exemption, or deduction is based on a determination by the department of local government finance, a county auditor may correct errors regarding the tax cap, credit, exemption, or deduction, if approved by the department of local government finance.
(f) A county auditor shall notify the taxpayer of a correction of error under subsections (b), (c), and (d). If the correction of error results in a refund, the refund shall be applied under IC 6-1.1-26.
(g) A taxpayer may challenge a county auditor's action under subsection (b) or (c) under section 1.1 of this chapter. A taxpayer may challenge a county auditor's action under subsection (d) as an overpayment under IC 6-1.1-26.
(h) Except in accordance with subsection (a), an error corrected under this section may not be applied to tax years earlier than the immediate three (3) prior years.
As added by P.L.232-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative

Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning:
(1) the assessed valuation of property;
(2) the name of a taxpayer; or
(3) the description of property;
in an assessment, the township assessor shall on the township assessor's own initiative correct the error. However, the township assessor may not increase an assessment under this section. The township assessor shall correct the error in the assessment without requiring the taxpayer to file a notice with the county board requesting a review of the township assessor's original assessment.
(b) If a township assessor corrects an error under this section, the township assessor shall give notice of the correction to the taxpayer, the county auditor, and the county board.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.]
As added by P.L.146-2008, SEC.141. Amended by P.L.232-2017, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-13. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.232-2017, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-14. Repealed

As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77; P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008, SEC.142. Repealed by P.L.232-2017, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-15. Class Action Suits

Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC 6-1.1-26 before the certification of the class.
As added by P.L.41-1993, SEC.16. Amended by P.L.90-2002, SEC.143; P.L.154-2006, SEC.40; P.L.232-2017, SEC.22; P.L.121-2019, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review

Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township assessor (if any) or county assessor before the assessment of the property.
As added by P.L.178-2002, SEC.22. Amended by P.L.219-2007, SEC.47; P.L.146-2008, SEC.143.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-17. Repealed

As added by P.L.220-2011, SEC.125. Repealed by P.L.6-2012, SEC.42; P.L.6-2012, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-17.2. Repealed

As added by P.L.6-2012, SEC.44. Amended by P.L.97-2014, SEC.2; P.L.121-2019, SEC.13. Repealed by P.L.174-2022, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence

Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.
As added by P.L.6-2012, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-19. Duty of a County Assessor to Send Quarterly Notices to the Fiscal Officers of a Taxing Unit Concerning Notices for Review Filed and Status of Taxpayer's Appeal

Sec. 19. (a) A county assessor shall quarterly send a notice to the fiscal officer of each taxing unit affected by an appeal prosecuted under this chapter, including the fiscal officer of an affected redevelopment commission established under IC 36-7. The notice must include the following information:
(1) The date on which a notice for review was filed.
(2) The name and address of the taxpayer who filed the notice for review.
(3) The assessed value for the assessment date the year before the appeal, and the assessed value on the most recent assessment date.
(4) The status of the taxpayer's appeal.
(b) Each township assessor (if any) shall furnish to the county assessor all requested information necessary for purposes of providing the quarterly notices under this section.
(c) A notice required by this section may be provided to the appropriate fiscal officer in an electronic format.
As added by P.L.244-2015, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-20. Assessment by an Assessing Official or County Board Presumed to Be True Tax Value; Five Percent Increase; Indiana Board

Sec. 20. (a) In an appeal under this chapter, except as provided in subsection (b), the assessment as last determined by an assessing official or the county board is presumed to be equal to the property's true tax value until rebutted by evidence presented by the parties.
(b) If a property's assessment increased more than five percent (5%) over the property's assessment for the prior tax year, then the assessment is no longer presumed to be equal to the property's true tax value, and the assessing official has the burden of proof.
(c) For purposes of this chapter, an assessment for a prior tax year means the final value:
(1) as last corrected by an assessing official;
(2) as stipulated or settled by the taxpayer and the assessing official; or
(3) as determined by a reviewing authority.
(d) Subsection (b) does not apply if the increase in the assessment on appeal is based on:
(1) substantial renovations or new improvements;
(2) zoning; or
(3) uses;
that were not considered in the assessment for the prior tax year.
(e) Both parties in an appeal under this chapter may present evidence of the true tax value of the property, seeking to decrease or increase the assessment.
(f) In an appeal under this chapter, the Indiana board shall, as trier of fact, weigh the evidence and decide the true tax value of the property as compelled by the totality of the probative evidence before it. The Indiana board's determination of the property's true tax value may be higher or lower than the assessment or the value proposed by a party or witness. If the totality of the evidence presented to the Indiana board is insufficient to determine the property's true tax value in an appeal governed by subsection (a), then the property's assessment is presumed to be equal to the property's true tax value. If the totality of the evidence presented to the Indiana board is insufficient to determine the property's true tax value in an appeal governed by subsection (b), then the property's prior year assessment is presumed to be equal to the property's true tax value.
(g) The Indiana board shall hear its matters without regard to motions related to notice pleading or judgments on the evidence.
(h) This section applies only to appeals filed after the effective date of this section as added by HEA 1260-2022.
As added by P.L.174-2022, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 16. Limitations on the Powers of Officials and Boards to Change Personal Property Assessments › 6-1.1-16-2. Reassessment of Tangible Property

Sec. 2. Notwithstanding section 1(a)(4) of this chapter, the department of local government finance shall reassess tangible property when an appealed assessment of the property is remanded to the Indiana board under IC 6-1.1-15-8.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-11.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.79; P.L.90-2002, SEC.145; P.L.219-2007, SEC.48; P.L.146-2008, SEC.145; P.L.159-2020, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 16. Limitations on the Powers of Officials and Boards to Change Personal Property Assessments › 6-1.1-16-3. Special Session of Board of Appeals; Expenses

Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an assessment within the time period prescribed in section 1(a)(2) of this chapter because the board is no longer in session, the board shall file with the department of local government finance a written petition requesting permission to conduct a special session for the purpose of reviewing the assessment within the required time period. If the department of local government finance approves the petition, it shall specify:
(1) the number of session days granted to the county property tax assessment board of appeals; and
(2) the termination date of the special session.
(b) The county auditor shall pay the expenses and per diem allowances resulting from the special session. The county auditor shall draw warrants for these items on county funds not otherwise appropriated, without further appropriations being required for the disbursements.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-12.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 16. Limitations on the Powers of Officials and Boards to Change Personal Property Assessments › 6-1.1-16-4. Application of Chapter; Conflicting Provisions

Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment may be made. If a shorter period for action and notice is provided elsewhere in this article, that provision controls. However, if any other conflict exists between the provisions of this chapter and the other provisions of this article, the provisions of this chapter control with respect to assessment adjustments.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-15.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-0.3. "Nonconforming"; Application

Sec. 0.3. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any:
(1) filing;
(2) report;
(3) determination;
(4) calculation; or
(5) other action;
required under this chapter.
(b) This subsection applies to a review by a public agency or court of competent jurisdiction of an action of a person taken under this chapter. To the extent that a statute prescribes a requirement, standard, computation, or threshold by which an action may or may not be taken, a person may not be held to have satisfied the requirement, standard, computation, or threshold if the action is nonconforming with respect to the statute that governs the action.
(c) This subsection applies to any:
(1) filing;
(2) report;
(3) determination;
(4) calculation; or
(5) other action;
required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute.
As added by P.L.38-2021, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-0.7. Estimates of Debt Service; Property Tax Rates and Revenue; Report of Annexations

Sec. 0.7. (a) Before June 15 of each year after 2019, the fiscal officer of each political subdivision shall provide the department of local government finance with:
(1) an estimate of the total amount of the political subdivision's debt service obligations (as defined in IC 6-1.1-20.6-9.8) that will be due in the last six (6) months of the current year and in the ensuing year; and
(2) a report of any annexations that took place within the county and were effective on or after January 1 of the preceding year but before January 1 of the current year.
(b) Before July 15 of each year after 2017, the department of local government finance shall provide the following to each political subdivision:
(1) An estimate of the maximum property tax rate that may be imposed by the political subdivision for property taxes payable in the ensuing year for each cumulative fund or other fund for which a maximum property tax rate is established by law.
(2) An estimate of the property tax rates that would be imposed by the political subdivision for property taxes payable in the ensuing year for debt service.
(c) The department of local government finance shall before August 1 of each year after 2017 provide to each political subdivision an estimate of the maximum amount of net property tax revenue and miscellaneous revenue that the political subdivision will receive in the ensuing year if the political subdivision's property tax rates are imposed at the maximum allowed under law and if the political subdivision imposes the maximum permissible ad valorem property tax levy allowed under law for the political subdivision. In making each of the estimates under this subsection, the department of local government finance shall consider the estimated amount of any credits that will be granted under IC 6-1.1-20.6 against property taxes imposed by the political subdivision.
As added by P.L.184-2016, SEC.4. Amended by P.L.159-2020, SEC.21; P.L.38-2021, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-1. County Auditor Certified Statement; Amendment of Statement; Submission of Parcel Level Data

Sec. 1. (a) On or before August 1 of each year, the county auditor shall submit a certified statement of the assessed value for the ensuing year to the department of local government finance in the manner prescribed by the department.
(b) The department of local government finance shall make the certified statement available on the department's computer gateway.
(c) Subject to subsection (d), after the county auditor submits a certified statement under subsection (a) or an amended certified statement under this subsection with respect to a political subdivision and before the department of local government finance certifies its action with respect to the political subdivision under section 16(i) of this chapter, the county auditor may amend the information concerning assessed valuation included in the earlier certified statement. The county auditor shall submit a certified statement amended under this subsection to the department of local government finance not later than September 1 in the manner prescribed by the department.
(d) Before the county auditor makes an amendment under subsection (c), the county auditor must provide an opportunity for public comment on the proposed amendment at a public hearing. The county auditor must give notice of the hearing under IC 5-3-1. If the county auditor makes the amendment as a result of information provided to the county auditor by an assessor, the county auditor shall give notice of the public hearing to the assessor.
(e) Beginning in 2018, each county auditor shall submit to the department of local government finance parcel level data of certified net assessed values as required by the department. A county auditor shall submit the parcel level data in the manner and format required by the department and according to a schedule determined by the department.
(f) When the county auditor submits the certified statement under subsection (a), the county auditor shall exclude the amount of assessed value for any property located in the county for which:
(1) an appeal has been filed under IC 6-1.1-15; and
(2) there is no final disposition of the appeal as of the date the county auditor submits the certified statement under subsection (a).
The county auditor may appeal to the department of local government finance to include the amount of assessed value under appeal within a taxing district for that calendar year.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-22 part; 6-1-1-33.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1992, SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1; P.L.90-2002, SEC.147; P.L.154-2006, SEC.42; P.L.146-2008, SEC.146; P.L.1-2010, SEC.25; P.L.137-2012, SEC.21; P.L.112-2012, SEC.33; P.L.137-2012, SEC.22; P.L.184-2016, SEC.5; P.L.174-2022, SEC.35; P.L.236-2023, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-2. Budget Estimates

Sec. 2. (a) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue which the political subdivision will receive from the state for and during the budget year for which the budget is being formulated. These estimated revenues shall be shown in the budget estimate and shall be taken into consideration in calculating the tax levy which is to be made for the ensuing calendar year. However, this section does not apply to funds to be received from the state or the federal government for:
(1) township assistance;
(2) unemployment relief;
(3) old age pensions; or
(4) other funds which may at any time be made available under "The Economic Security Act" or under any other federal act which provides for civil and public works projects.
(b) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue that the political subdivision will receive under a development agreement (as defined in IC 36-1-8-9.5) for and during the budget year for which the budget is being formulated. Revenue received under a development agreement may not be used to reduce the political subdivision's maximum levy under IC 6-1.1-18.5 but may be used at the discretion of the political subdivision to reduce the property tax levy of the political subdivision for a particular year.
[Pre-1975 Property Tax Recodification Citation: 6-1-45-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.2; P.L.73-2005, SEC.1; P.L.199-2005, SEC.12; P.L.1-2006, SEC.135.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-3.1. School Corporation Operating Referendum Tax Levy; Maximum Amount

Sec. 3.1. (a) This section:
(1) applies only to an operating referendum tax levy under IC 20-46-1 approved by the voters before January 1, 2023, that is imposed by a school corporation for taxes first due and payable in 2024;
(2) does not apply to an operating referendum tax levy under IC 20-46-1 approved by the voters after December 31, 2022, and before January 1, 2024, that is imposed by a school corporation for taxes first due and payable in 2024; and
(3) does not apply to any other tax year.
(b) Notwithstanding any increase in the assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation may not exceed the lesser of:
(1) the maximum operating referendum tax that could be levied by the school corporation for taxes first due and payable in 2023 multiplied by one and three-hundredths (1.03); or
(2) the maximum operating referendum tax that could otherwise be levied by the school corporation for taxes first due and payable in 2024.
The tax rate for an operating referendum tax levy shall be decreased, if necessary, to comply with this limitation.
(c) This section expires July 1, 2025.
As added by P.L.239-2023, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-3.5. Repealed

As added by P.L.146-2008, SEC.148. Amended by P.L.182-2009(ss), SEC.115; P.L.137-2012, SEC.24; P.L.257-2013, SEC.7. Repealed by P.L.184-2016, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-3.6. County Fiscal Body Review of Levy Limits and Tax Reductions From Credits; Meeting by County Fiscal Body; Recommendations

Sec. 3.6. (a) At the first meeting of the county fiscal body in August, the county fiscal body shall review the following:
(1) The estimated levy limits provided by the department of local government finance under IC 6-1.1-18.5-24.
(2) The estimate provided by the department of local government finance under IC 6-1.1-20.6-11.1 of how each taxing unit's distribution of property taxes will be reduced by credits under IC 6-1.1-20.6.
(b) The county fiscal body may request that representatives from the taxing units located within the county attend the meeting described in subsection (a).
(c) The county fiscal body must allow a representative of a taxing unit that attends the meeting described in subsection (a) to comment on the taxing unit's proposed budgets, tax levies, and tax rates for the ensuing calendar year.
(d) After the county fiscal body has held the meeting required by this section, the county fiscal body may prepare and distribute a written recommendation for taxing units in the county. If the county fiscal body does not prepare a written recommendation, the minutes of the meeting held under this section shall be distributed by the county auditor to all taxing units in the county after the minutes have been approved by the county fiscal body.
As added by P.L.184-2016, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-3.7. Repealed

As added by P.L.257-2013, SEC.8. Amended by P.L.53-2014, SEC.72. Repealed by P.L.184-2016, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-4. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1981, P.L.45, SEC.105.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-5.1. Repealed

As added by P.L.50-1996, SEC.5. Amended by P.L.2-1997, SEC.18. Repealed by P.L.96-2000, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-5.2. Veto of Ordinance After October 1

Sec. 5.2. If an ordinance to fix a city budget, tax rate, and tax levy is:
(1) vetoed by the city executive under IC 36-4-6-16(a)(2); or
(2) considered vetoed under IC 36-4-6-16(b);
and the veto is effective on a date later than October 1, the city's legislative body has thirty (30) days from the effective date of the veto to override the veto in accordance with IC 36-4-6-16(c) to fix the budget, tax rate, and tax levy for the ensuing budget year.
As added by P.L.257-2019, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-5.3. School Corporation Anticipated Transfer Amount

Sec. 5.3. A school corporation shall specify in its proposed budget the anticipated amount that will be transferred from the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year. At its public hearing to adopt a budget under this chapter, the school corporation shall acknowledge whether the school corporation's anticipated transfer amount will be more than fifteen percent (15%) of the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year.
As added by P.L.161-2019, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-6. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.6; P.L.178-2001, SEC.3; P.L.224-2007, SEC.8; P.L.146-2008, SEC.151. Repealed by P.L.257-2019, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-7. Multiple County Political Subdivision; Filing Budget, Tax Levy, and Tax Rate

Sec. 7. If the boundaries of a political subdivision cross one (1) or more county lines, the budget, tax levy, and tax rate fixed by the political subdivision shall be filed with the county auditor of each affected county in the manner prescribed in section 5 or 5.6 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-46-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.7; P.L.178-2001, SEC.4; P.L.224-2007, SEC.9; P.L.146-2008, SEC.152; P.L.257-2019, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.150; P.L.228-2005, SEC.19; P.L.2-2006, SEC.37; P.L.224-2007, SEC.10; P.L.146-2008, SEC.153. Repealed by P.L.257-2019, SEC.39.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-8.5. Review by Department if Assessed Value Reduced; Appeal

Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing unit.
(b) The county auditor may appeal to the department of local government finance to reduce a taxing unit's net assessed valuation by an amount that exceeds the limits set forth in section 0.5(e) of this chapter. The department of local government finance:
(1) may require the county auditor to submit supporting information with the county auditor's appeal;
(2) shall consider the appeal at the time of the review required by subsection (a); and
(3) may approve, modify and approve, or reject the amount of the reduction sought in the appeal.
As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-9. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-46-5 part; 6-1-46-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.52, SEC.3; P.L.44-1991, SEC.3; P.L.224-2007, SEC.11; P.L.146-2008, SEC.154; P.L.182-2009(ss), SEC.118. Repealed by P.L.257-2019, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-10. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.151; P.L.224-2007, SEC.12; P.L.146-2008, SEC.155. Repealed by P.L.257-2019, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-11. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.8; P.L.90-2002, SEC.152; P.L.224-2007, SEC.13; P.L.146-2008, SEC.156. Repealed by P.L.257-2019, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-12. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.52, SEC.4; P.L.224-2007, SEC.14; P.L.146-2008, SEC.157; P.L.182-2009(ss), SEC.119. Repealed by P.L.257-2019, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-13. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.153; P.L.178-2002, SEC.25; P.L.1-2003, SEC.24; P.L.228-2005, SEC.20; P.L.182-2009(ss), SEC.120. Repealed by P.L.257-2019, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-14. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.154; P.L.73-2005, SEC.3; P.L.234-2005, SEC.4; P.L.224-2007, SEC.15; P.L.146-2008, SEC.158; P.L.182-2009(ss), SEC.121. Repealed by P.L.257-2019, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-15. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.18; P.L.90-2002, SEC.155; P.L.224-2007, SEC.16; P.L.146-2008, SEC.159; P.L.182-2009(ss), SEC.122. Repealed by P.L.257-2019, SEC.46.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-16.1. Political Subdivision Budget, Tax Rates, Levies; Public Hearing Request

Sec. 16.1. (a) If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under section 16 of this chapter, the department of local government finance shall hold the hearing in the county in which the political subdivision is located.
(b) A written request for a public hearing may be filed with the county auditor or directly with the department of local government finance in either a paper or electronic format. At least twenty-five (25) taxpayers of a political subdivision must sign the request. A county auditor shall forward any requests received under this section to the department of local government finance within two (2) business days of receipt. The department of local government finance is not required to hold a public hearing under this section unless it receives the request before November 3.
(c) The department of local government finance may consider the budgets by fund, tax rates, and tax levies of several political subdivisions at the same public hearing.
(d) At least five (5) days before the date fixed for a public hearing, the department of local government finance shall give notice of the time and place of the hearing and of the budgets by fund, levies, and tax rates to be considered at the hearing. The department of local government finance may hold the hearing through electronic means. The department of local government finance shall publish the notice in two (2) newspapers of general circulation published in the county where the request arose. However, if only one (1) newspaper of general circulation is published in the county, the department of local government finance shall publish the notice in that newspaper.
As added by P.L.218-2013, SEC.3. Amended by P.L.38-2021, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-16.2. No Approval of Budget or Supplemental Appropriations Due to Noncompliance

Note: This version of section amended by P.L.184-2015, SEC.8, effective 7-1-2015. See also following version of this section amended by P.L.245-2015, SEC.12, effective 1-1-2016.
Sec. 16.2. (a) The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of March 1 of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.
(b) After June 30, 2016, the department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit if the department of local government finance receives information from the state board of accounts that the political subdivision has not corrected a violation under IC 5-11-1-27(i)(1) or IC 5-11-1-27(i)(2) within the period set forth in IC 5-11-1-27(i).
As added by P.L.172-2011, SEC.33. Amended by P.L.184-2015, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies › 6-1.1-17-16.2-b. Certain Reports Required Before Approval of Budgets and Supplemental Appropriations

Note: This version of section amended by P.L.245-2015, SEC.12, effective 1-1-2016. See also preceding version of this section amended by P.L.184-2015, SEC.8, effective 7-1-2015.
Sec. 16.2. The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of the assessment date of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.
As added by P.L.172-2011, SEC.33. Amended by P.L.245-2015, SEC.12.