reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-6. Certification of Successful Examinees; Revocation

Sec. 6. (a) The department of local government finance shall certify all persons who successfully complete a certification under this chapter and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that the person is a level one, level two, or level three certified Indiana assessor-appraiser.
(b) The department of local government finance shall revoke the certification of an individual if the department reasonably determines that the individual committed fraud or misrepresentation with respect to:
(1) the preparation, administration, or taking of the examination for level one or level two certification; or
(2) completion of the curriculum for level three certification.
The department of local government finance shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke the individual's certification.
[Pre-Local Government Recodification Citation: 17-4-27.8-6.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.198-2001, SEC.87; P.L.219-2007, SEC.78.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-7. Fees for Level One and Level Two Certifications; Assessing Official Training Account

Sec. 7. (a) With respect to level one and level two certifications, the department of local government finance shall establish a fair and reasonable fee for examination and certification under this chapter. However, the fee does not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level one examination or the level two examination for the first time.
(b) The assessing official training account is established as an account within the state general fund. All fees collected by the department of local government finance shall be deposited in the account. The account shall be administered by the department of local government finance and does not revert to the state general fund at the end of a fiscal year. The department of local government finance may use money in the account for:
(1) testing and training of assessing officials, county assessors, members of a county property tax assessment board of appeals, and employees of assessing officials, county assessors, or the county property tax assessment board of appeals; and
(2) administration of the level three certification program under section 4.5 of this chapter.
[Pre-Local Government Recodification Citation: 17-4-27.8-8.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.41-1993, SEC.28; P.L.6-1997, SEC.121; P.L.90-2002, SEC.256; P.L.219-2007, SEC.79; P.L.146-2008, SEC.284.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-8. Repealed

[Pre-Local Government Recodification Citation: 17-4-27.8-9.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.122; P.L.198-2001, SEC.88; P.L.90-2002, SEC.257. Repealed by P.L.219-2007, SEC.149.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-8.5. Rules for Level One and Level Two Programs

Sec. 8.5. (a) This section applies only to level one and level two assessor-appraiser certifications.
(b) The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall adopt rules to set:
(1) minimum requirements for initial certification after December 31, 2001, under this chapter;
(2) continuing education requirements for the renewal of a certification after December 31, 2001, under this chapter; and
(3) procedures for renewing a certification issued under this chapter, including a certification issued before January 1, 1999, for a person who meets the certification requirements set under subdivision (2).
The rules must also establish procedures for disciplinary action against a certificate holder that fails to comply with the statutes or rules applicable to the certificate holder. The rules adopted under subdivisions (2) and (3) may not require testing to renew or maintain a certification under this chapter.
As added by P.L.198-2001, SEC.89. Amended by P.L.219-2007, SEC.80.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-9. Repealed

As added by P.L.62-1983, SEC.5. Amended by P.L.6-1997, SEC.123; P.L.90-2002, SEC.258. Repealed by P.L.146-2008, SEC.802.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct › 6-1.1-35.7-1. "Appraiser"

Sec. 1. As used in this chapter, "appraiser" has the meaning set forth in IC 6-1.1-31.7-1.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct › 6-1.1-35.7-2. "Tax Representative"

Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:
(1) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal;
(2) an individual who is appointed as provided in IC 6-1.1-15-17.3(e) to represent the owner of the property concerning the appeal;
(3) a permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal;
(4) a representative of a local unit of government appearing on behalf of the unit;
(5) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or
(6) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the department.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.232-2017, SEC.37; P.L.174-2022, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct › 6-1.1-35.7-3. Adherence to Uniform Standards of Professional Appraiser Practice; Prohibited Actions

Sec. 3. (a) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall adhere to the Uniform Standards of Professional Appraisal Practice in the performance of the individual's duties.
(b) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall not do any of the following:
(1) Conduct an assessment that includes the reporting of a predetermined opinion or conclusion.
(2) Misrepresent the individual's role when providing valuation services that are outside the practice of property assessment.
(3) Communicate assessment results with the intent to mislead or defraud.
(4) Communicate a report that the individual knows is misleading or fraudulent.
(5) Knowingly permit an employee or other person to communicate a misleading or fraudulent report.
(6) Engage in criminal conduct.
(7) Willfully or knowingly violate the requirements of IC 6-1.1-35-9.
(8) Perform an assessment in a grossly negligent manner.
(9) Perform an assessment with bias.
(10) Advocate for an assessment. However, this subdivision does not prevent a township assessor, a county assessor, an employee of the county assessor or township assessor, or an appraiser from defending or explaining the accuracy of an assessment and any corresponding methodology used in the assessment at a preliminary informal hearing, during settlement discussions, at a public hearing, or at the appellate level.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct › 6-1.1-35.7-5. Period of Certification Revocation; Effect of Revocation on Contracts

Sec. 5. (a) The department may revoke a certification issued under 50 IAC 15 for not more than three (3) years if the department determines by a preponderance of the evidence that the township assessor, county assessor, employee of the township assessor or county assessor, or appraiser violated any provision of this chapter.
(b) If an appraiser's certification is revoked:
(1) any contract for appraisal of property in Indiana that the appraiser has entered into is void; and
(2) the appraiser may not receive any additional payments under the contract.
(c) A contract entered into by an appraiser for appraisal of property in Indiana must contain a provision specifying that the contract is void if the appraiser's certification is revoked under this chapter.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct › 6-1.1-35.7-6. Prohibited Actions of a Tax Representative

Sec. 6. A tax representative may not do any of the following:
(1) Use or participate in the use of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or deceptive statement or claims with respect to any matter relating to the practice before the property tax assessment board of appeals or the department.
(2) Knowingly misrepresent any information or act in a fraudulent manner.
(3) Prepare documents or provide evidence in a property assessment appeal unless the representative is authorized by the property owner (or person liable for the taxes under IC 6-1.1-2-4) to do so and any required authorization form has been filed.
(4) Knowingly submit false or erroneous information in a property assessment appeal.
(5) Knowingly fail to use the appraisal standards and methods required by rules adopted by the department, Indiana board, or property tax assessment board of appeals when the representative submits appraisal information in a property assessment appeal.
(6) Knowingly fail to notify the property owner (or person liable for the taxes under IC 6-1.1-2-4) of all matters relating to the review of the assessment of taxpayers' property before the property tax assessment board of appeals or the department, including, but not limited to, the following:
(A) The tax representative's filing of all necessary documents, correspondence, and communications with the property tax assessment board of appeals or department.
(B) The dates and substance of all hearings, onsite inspections, and meetings.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct › 6-1.1-35.7-7. Grounds for Revoking the Certification of a Tax Representative

Sec. 7. The department may revoke the certification of a tax representative for the following:
(1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals.
(2) Gross incompetence in the performance of practicing before the property tax assessment board of appeals, the department, or the Indiana board.
(3) Dishonesty, fraud, or material deception committed while practicing before the property tax assessment board of appeals, the department, or the Indiana board.
(4) Dishonesty, fraud, material deception, or breach of fiduciary duty committed against the tax representative's employer or business associates.
(5) Violation of the standards of ethics or rules of solicitation adopted by the department.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-1. Notice by Mail

Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on which the notice is deposited in the United States mail is the day notice is given. The notice shall be given by first class mail.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.84-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-1.5. When Documents Other Than Payments Are Considered Filed

Sec. 1.5. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the document is:
(1) received on or before the due date by the appropriate recipient;
(2) deposited in United States first class mail:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service as mailed on or before the due date;
(3) deposited with a nationally recognized express parcel carrier and is:
(A) properly addressed to the appropriate recipient; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before the due date; or
(4) deposited to be mailed through United States registered mail, United States certified mail, or United States certificate of mailing:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.
(b) If a document is mailed through the United States mail and is physically received after the due date without a legible correct postmark, the person who mailed the document is considered to have filed the document on or before the due date if the person can show by reasonable evidence that the document was deposited in the United States mail on or before the due date.
(c) If a document is sent via the United States mail or a nationally recognized express parcel carrier but is not received by the designated recipient, the person who sent the document is considered to have filed the document on or before the due date if the person:
(1) can show by reasonable evidence that the document was deposited in the United States mail, or with the express parcel carrier, on or before the due date; and
(2) files a duplicate document within thirty (30) days after the date the person is notified that the document was not received.
(d) This section does not apply to a payment addressed in IC 6-1.1-37-10(f).
As added by P.L.154-2006, SEC.53.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-2. Legal Services for Township Assessor

Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, or the legal services may be provided by the county.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-3.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-3. Certain Irregularities Not to Affect Validity of Assessment

Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if:
(1) the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be corrected at any time.
(b) This section does not release a township assessor or county assessor from any duty to give notice or from any penalty imposed on the assessor by law for the assessor's failure to make the assessor's return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-27 part; 6-1-39-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-4. Affidavits to Compel Production of Books or Records

Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if:
(1) the official or representative has requested that a person give information or produce books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the request.
(b) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ which directs the person to appear at the office of the official or representative and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. A person who disobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259; P.L.146-2008, SEC.286; P.L.84-2016, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-5. Officials Authorized to Administer Oath

Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations:
(1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board of appeals.
(5) Members of the Indiana board.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-6. Fiduciaries; Filing Personal Property Tax Return

Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the fiduciary shall file the required return within sixty (60) days after the date on which he receives possession or control of the property.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-7.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-8. Free Official Service

Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not provided for that service, the officer shall perform the service without charge.
[Pre-1975 Property Tax Recodification Citation: 6-1-60-1.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-9. Failure to Make Official Certificate or Perform Clerical Duty Within Time Required; Effect

Sec. 9. An officer's failure to make an official certificate or to perform a clerical duty within the time required under chapter 22, 23, 24, 25, 26, or 27 of this article does not, except where otherwise expressly provided by law, affect the validity of an assessment, tax levy, or tax collection.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-27 part; 6-1-60-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-10. Taxes Uncollectible Because of Erroneous Proceeding

Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be added to the amount to be collected the following year.
[Pre-1975 Property Tax Recodification Citation: 6-1-60-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.33, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-11. Quitclaim Deed From State

Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the record owner of real property if:
(1) the record owner requests the deed;
(2) the auditor and the recorder of the county in which the real property is located each file with the governor a verified statement which contains:
(A) a complete legal description of the real property; and
(B) a declaration that the records in the auditor's and recorder's office indicate that the state does not claim an interest in the real property;
(3) the land office division of the department of administration files with the governor a verified statement which contains a declaration that the records in the office do not indicate that the state claims an interest in the real property; and
(4) the record owner pays:
(A) the department of administration consideration for the deed in the amount of one dollar ($1); and
(B) the necessary expenses incurred in preparing and executing the deed.
[Pre-1975 Property Tax Recodification Citation: 6-1-61-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.3-1989, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-13. List of Lands and Lots Within Limits of Newly Formed Political Subdivision

Sec. 13. When a political subdivision is formed, the auditor of the county in which the political subdivision is situated shall, at the written request of the legislative body of the political subdivision, prepare a list of all the lands and lots within the limits of the political subdivision, and the county auditor shall deliver the list to the appropriate township assessor, or the county assessor if there is no township assessor for the township, on or before the assessment date which immediately follows the date of incorporation. The county auditor shall use the records in the auditor's office in order to compile the list.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-32 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1989, SEC.26; P.L.25-1995, SEC.54; P.L.146-2008, SEC.290.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 36. Miscellaneous Assessment and Collection Provisions › 6-1.1-36-16. Approval Upon Finding All Property Taxes Paid; Certificate of Clearance; Other Evidence of Payment

Sec. 16. (a) A court may allow or approve a final report or account of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy;
(4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervision of a court;
only if the account or final report shows and the court finds that all property taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof to a court that all property taxes on real property for which the due date has passed as of the date that the account or report is approved have been paid or satisfied. The fiduciary shall request the county treasurer of the county where real property is located to issue a certificate of clearance certifying that all property taxes that are due and payable have been paid or satisfied. The certificate shall be issued by the county treasurer within three (3) business days after request on a form provided by the state board of accounts. When issued, the certificate is conclusive proof that property taxes are not due.
(c) If the county treasurer of the county where real property is located fails to issue a certificate of clearance under subsection (b) within thirty (30) days after request, a fiduciary may provide evidence to a court that demonstrates that property taxes on real property are not due. Upon approval by the court, the evidence is conclusive proof of payment or satisfaction of the tax imposed by this article.
(d) The state board of accounts shall provide forms to county treasurers, as needed, to carry out subsection (b).
As added by P.L.56-1996, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-1. State or Local Government Officers; Failure to Perform

Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty imposed on the officer under:
(1) IC 6-1.1-10-1(b);
(2) IC 6-1.1-17-1;
(3) IC 6-1.1-17-3(a);
(4) IC 6-1.1-17-5(d);
(5) IC 6-1.1-18-1;
(6) IC 6-1.1-18-5;
(7) IC 6-1.1-18-6;
(8) IC 6-1.1-20-5;
(9) IC 6-1.1-20-6;
(10) IC 6-1.1-20-7;
(11) IC 6-1.1-30-14; or
(12) IC 6-1.1-36-13;
commits a Class A misdemeanor. In addition, the officer is liable for the damages sustained by a person as a result of the officer's violation of the provision or the officer's failure to perform the duty.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91; P.L.1-2010, SEC.32; P.L.24-2022, SEC.3; P.L.174-2022, SEC.46.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-2. Assessment Violations by Public Officials or Employees

Sec. 2. An assessing official or a representative of the department of local government finance who:
(1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property;
(2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or
(3) recklessly violates any of the other general assessment provisions of this article;
commits a Class A misdemeanor.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-3. False Information in Return or Document; Offense

Sec. 3. A person commits a Level 6 felony if:
(1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and
(2) the return, statement, or document is certified to as to the truth of the information appearing in it.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-8; 6-1-4-3; 6-1-32-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.607; P.L.158-2013, SEC.81.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-4. False Claim for Veteran's Property Tax Deduction

Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 or IC 6-1.1-12-14, when he is not entitled to the deduction, commits a Class B misdemeanor.
[Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6-1-7-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.608.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-5. False Statement Concerning Assessment of Forest Land

Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 commits a Class B misdemeanor.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.609.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-6. Class a Misdemeanors Related to Property Tax Matters

Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;
(3) fails to file a personal property return required under IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the general assessment provisions of this article;
(5) temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or
(6) fails to file an information return required by the department of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-7.5. Failure to File Personal Property Return

Sec. 7.5. A person who fails to provide, within forty-five (45) days after the filing deadline, evidence of the filing of a personal property return to the township assessor or the county assessor, as required under IC 6-1.1-3-1(d), shall pay to the county a penalty equal to ten percent (10%) of the tax liability.
As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980, P.L.35, SEC.2; P.L.146-2008, SEC.293.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-8. Vending Machines Without Identification Device

Sec. 8. A township assessor, or the county assessor if there is no township assessor for the township, shall inform the county auditor of any vending machine which does not, as required under IC 6-1.1-3-8, have an identification device on its face. The county auditor shall then add a one dollar ($1) penalty to the next property tax installment of the person on whose premises the machine is located.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.294.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-10.5. Repealed

As added by P.L.1-2004, SEC.47 and P.L.23-2004, SEC.50. Repealed by P.L.1-2010, SEC.156.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-10.7. Repealed

As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008, SEC.295. Repealed by P.L.232-2017, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-11. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-32-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.93; P.L.137-2012, SEC.40; P.L.146-2012, SEC.7; P.L.13-2013, SEC.19; P.L.235-2013, SEC.4; P.L.288-2013, SEC.25. Repealed by P.L.232-2017, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units

Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-8.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-13. Prosecuting Attorneys; Enforcement

Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed under this chapter.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-32-1.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-15. Penalties; Waiver, Negotiation, or Settlement

Sec. 15. (a) The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county.
(b) A negotiated agreement or a settlement agreement under this section must be an agreement in writing among the county auditor, the county treasurer, and the taxpayer or the taxpayer's authorized representative. After concluding the agreement, the county auditor shall provide a copy of the agreement to the taxpayer or the taxpayer's authorized representative.
(c) A county auditor who waives, negotiates, or settles penalties under this section shall document the action in the manner prescribed by the department.
(d) A county auditor shall provide all documentation related to a waiver, negotiation, or settlement of penalties under this section to the state board of accounts upon request.
As added by P.L.255-2017, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 37. Miscellaneous Penalty and Interest Provisions › 6-1.1-37-16. Authorization for a County to Waive Interest and Penalties Added to Certain Delinquent Property Tax Assessments Incurred Before January 1, 2023

Sec. 16. (a) The fiscal body of a county may, before November 1, 2023, adopt an ordinance to have this section apply throughout the county. If the fiscal body of a county adopts an ordinance under this subsection, the ordinance applies after October 31, 2023, and before November 1, 2024. The fiscal body shall deliver a copy of the ordinance to the county treasurer and the county auditor.
(b) Subject to subsection (d), the county treasurer of a county to which this section applies shall waive all interest and penalties added before January 1, 2023, to a delinquent property tax installment or special assessment on a tract or an item of real property if:
(1) all of the delinquent taxes and special assessments on the tract or item of real property were first due and payable before January 1, 2023; and
(2) before November 1, 2024, the taxpayer has paid:
(A) all of the delinquent taxes and special assessments described in subdivision (1); and
(B) all of the taxes and special assessments that are first due and payable on the tract or item of real property after December 31, 2022, and before November 1, 2024 (and any interest and penalties on these taxes and special assessments).
(c) Subject to subsection (d), the county treasurer of a county to which this section applies shall waive interest and penalties as provided in subsection (b) if the conditions of subsection (b) are satisfied, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer under IC 6-1.1-24-1.2 or under any other law.
(d) This section shall not apply to interest and penalties added to delinquent property tax installments or special assessments on a tract or item of real property that was purchased or sold in any prior tax sale.
As added by P.L.236-2023, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-0.3. Legalization of Certain Loans, Loan Agreements, and Similar Arrangements

Sec. 0.3. (a) The definitions set forth in IC 4-4-8 (before its repeal) and this chapter apply to this section.
(b) Notwithstanding any other law, all loans, loan agreements, or similar arrangements between the department and a qualified entity are legalized and declared valid if these loans, loan agreements, or similar arrangements have been delivered and the department has lent money according to the loans, loan agreements, or similar arrangements before March 5, 1988. All proceedings had and actions taken with respect to these loans, loan agreements, or similar arrangements are fully legalized and declared valid.
(c) Any economic development district created by any qualified entity before March 5, 1988, is legalized and declared valid and is declared a special taxing district that provides special benefits to taxpayers in the economic development district by providing local public improvements that are of public use and benefit. Any indebtedness of the unit created before March 5, 1988, for local public improvements shall be considered debt of the special taxing district and not the general obligation of the unit that established the economic development district.
As added by P.L.220-2011, SEC.131.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-0.5. Allocation Area Limitation

Sec. 0.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by:
(1) an ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter;
(2) a resolution adopted under IC 8-22-3.5-5 and confirmed under IC 8-22-3.5-6;
(3) a resolution establishing an allocation provision under IC 36-7-14-39 that is adopted and approved under IC 36-7-14-15, IC 36-7-14-16, and IC 36-7-14-17;
(4) a resolution establishing an allocation provision under IC 36-7-15.1-26 that is adopted and approved under IC 36-7-15.1-8, IC 36-7-15.1-9, and IC 36-7-15.1-10;
(5) a resolution establishing an allocation provision under IC 36-7-30-25 that is adopted and approved under IC 36-7-30-10, IC 36-7-30-11, and IC 36-7-30-12;
(6) a resolution establishing an allocation provision under IC 36-7-30.5-30 that is adopted and approved under IC 36-7-30.5-16, IC 36-7-30.5-17, and IC 36-7-30.5-18; or
(7) a resolution designating a certified technology park as an allocation area that is approved and adopted under IC 36-7-32-15;
on or before May 1, 2021. In addition, a new allocation area may not be established under this chapter that includes a parcel that is located in an allocation area described in this subsection.
(b) Except as provided in subsection (a), but notwithstanding any other provision, for the purpose of the allocation of property taxes under this chapter, a parcel may not be included in more than one (1) allocation area under this chapter or under:
(1) IC 8-22-3.5;
(2) IC 36-7-14;
(3) IC 36-7-15.1;
(4) IC 36-7-30;
(5) IC 36-7-30.5;
(6) IC 36-7-32; or
(7) IC 36-7-32.5.
As added by P.L.38-2021, SEC.37. Amended by P.L.135-2022, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-1. Application of Chapter

Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units).
(b) Notwithstanding any other law:
(1) for economic development districts established after January 1, 1992, this chapter does not apply to fire protection districts established under IC 36-8-11; and
(2) this chapter does not apply to the part of a participating unit's proceeds of property taxes imposed for an assessment date with respect to which the allocation and distribution is made that are attributable to property taxes imposed to meet the participating unit's obligations to a fire protection territory established under IC 36-8-19 after December 31, 2022.
As added by P.L.19-1985, SEC.5. Amended by P.L.1-1993, SEC.35; P.L.95-2022, SEC.3; P.L.236-2023, SEC.62.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-1.1. "Additional Area"

Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this chapter.
As added by P.L.63-1991, SEC.1 and P.L.42-1992, SEC.6. Amended by P.L.1-1993, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-1.2. "Local Public Improvement"

Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements.
As added by P.L.19-1988, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-1.5. "Industrial Development Program"

Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC 5-28-9-3.
As added by P.L.24-1987, SEC.11. Amended by P.L.4-2005, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-1.6. "Qualified Industrial Development Project"

Sec. 1.6. As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2) that has a cost of the project (as defined in IC 5-1.2-2) greater than one hundred million dollars ($100,000,000).
As added by P.L.24-1987, SEC.12. Amended by P.L.189-2018, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-2. Designation of Unit Area as District; Adoption of Declaratory Ordinance

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