reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-27.5. Property Reassessment Fund; Tax Levies; Petition to Increase Levy; Appeal

Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county treasurer shall deposit all collections resulting from the property taxes that the county levies for the county's property reassessment fund.
(b) With respect to a reassessment of real property under a county's reassessment plan under section 4.2 of this chapter, the county council of each county shall, for property taxes due each year, levy against all the taxable property in the county an amount equal to the estimated costs of the reassessment under section 28.5 of this chapter for the group of parcels to be reassessed in that year.
(c) The county assessor may petition the county fiscal body to increase the levy under subsection (b) to pay for the costs of:
(1) a reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter;
(2) verification under 50 IAC 27-4-7 of sales disclosure forms forwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this chapter.
The assessor must document the needs and reasons for the increased funding.
(d) If the county fiscal body denies a petition under subsection (c), the county assessor may appeal to the department of local government finance. The department of local government finance shall:
(1) hear the appeal; and
(2) determine whether the additional levy is necessary.
As added by P.L.198-2001, SEC.18. Amended by P.L.90-2002, SEC.42; P.L.151-2002, SEC.1 and P.L.178-2002, SEC.7; P.L.245-2003, SEC.5; P.L.228-2005, SEC.9; P.L.219-2007, SEC.13; P.L.146-2008, SEC.78; P.L.172-2011, SEC.27; P.L.112-2012, SEC.17; P.L.218-2013, SEC.1; P.L.5-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-28. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.65, SEC.2; P.L.63-1983, SEC.2; P.L.24-1986, SEC.8; P.L.19-1987, SEC.17; P.L.48-1990, SEC.1; P.L.30-1994, SEC.1; P.L.6-1997, SEC.23; P.L.2-1998, SEC.16. Repealed by P.L.198-2001, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-28.5. Property Reassessment Funds; Use of Money; Soil Maps

Sec. 28.5. (a) Money assigned to a property reassessment fund under section 27.5 of this chapter may be used only to pay the costs of:
(1) the reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, including the computerization of assessment records;
(2) payments to assessing officials and hearing officers for county property tax assessment boards of appeals under IC 6-1.1-35.2;
(3) the development or updating of detailed soil survey data by the United States Department of Agriculture or its successor agency;
(4) the updating of plat books;
(5) payments for the salary of permanent staff or for the contractual services of temporary staff who are necessary to assist assessing officials;
(6) making annual adjustments under section 4.5 of this chapter; and
(7) the verification under 50 IAC 27-4-7 of sales disclosure forms forwarded to:
(A) the county assessor; or
(B) township assessors (if any);
under IC 6-1.1-5.5-3.
Money in a property reassessment fund may not be transferred or reassigned to any other fund and may not be used for any purposes other than those set forth in this section.
(b) All counties shall use modern, detailed soil maps in the reassessment of agricultural land.
(c) The county treasurer of each county shall, in accordance with IC 5-13-9, invest any money accumulated in the property reassessment fund. Any interest received from investment of the money shall be paid into the property reassessment fund.
(d) An appropriation under this section must be approved by the fiscal body of the county after the review and recommendation of the county assessor. However, in a county with a township assessor in every township, the county assessor does not review an appropriation under this section, and only the fiscal body must approve an appropriation under this section.
As added by P.L.198-2001, SEC.20. Amended by P.L.228-2005, SEC.10; P.L.88-2005, SEC.7; P.L.1-2006, SEC.131; P.L.154-2006, SEC.2; P.L.1-2007, SEC.39; P.L.219-2007, SEC.14; P.L.146-2008, SEC.79; P.L.112-2012, SEC.18; P.L.5-2015, SEC.11; P.L.86-2018, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-29. Expenses of Reassessment

Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated. These expenses, except for the expenses of reassessments of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter shall be paid from county funds. The county auditor shall issue warrants for the payment of reassessment expenses. No prior appropriations are required in order for the auditor to issue warrants.
(b) An order of the department of local government finance directing the reassessment of property shall contain an estimate of the cost of making the reassessment. The assessing officials in the county, the county property tax assessment board of appeals, and the county auditor may not exceed the amount so estimated by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-17.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.24; P.L.90-2002, SEC.43; P.L.146-2008, SEC.80; P.L.112-2012, SEC.19; P.L.86-2018, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-30. Interim Assessments or Reassessments; Rules and Regulations

Sec. 30. In making any assessment or reassessment of real property between reassessments of that real property under a county's reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that real property in the preceding reassessment of that group of parcels under a county's reassessment plan.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.112-2012, SEC.20; P.L.86-2018, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-32. Repealed

As added by P.L.151-2001, SEC.2. Amended by P.L.90-2002, SEC.45; P.L.151-2002, SEC.2 and P.L.178-2002, SEC.8; P.L.235-2003, SEC.2; P.L.98-2004, SEC.69. Repealed by P.L.1-2007, SEC.248.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-35. Repealed

As added by P.L.1-2004, SEC.4; P.L.23-2004, SEC.5. Amended by P.L.88-2005, SEC.8. Repealed by P.L.1-2007, SEC.248.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-39.5. Assessment of Qualified Real Property

Sec. 39.5. (a) As used in this section, "qualified real property" means a riverboat (as defined in IC 4-33-2-17).
(b) Except as provided in subsection (c), the true tax value of qualified real property is the lowest valuation determined by applying each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation together with estimates of the losses in value that have taken place due to wear and tear, design and plan, or neighborhood influences using base prices determined under 50 IAC 2.3 and associated guidelines published by the department.
(2) Sales comparison approach, using data for generally comparable property, excluding values attributable to licenses, fees, or personal property as determined under 50 IAC 4.2.
(3) Income capitalization approach, using an applicable capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use.
(c) A township or county assessor is not required to appraise qualified real property using the three (3) appraisal approaches listed in subsection (b) if the township or county assessor and the taxpayer agree before notice of the assessment is given to the taxpayer under section 22 of this chapter to the determination of the true tax value of the property by the assessor using one (1) of those appraisal approaches.
(d) To carry out this section, the department of local government finance may adopt rules for assessors to use in gathering and processing information for the application of the income capitalization method. A taxpayer must verify under penalties for perjury any information provided to the assessor for use in the application of the income capitalization method.
As added by P.L.233-2007, SEC.22. Amended by P.L.146-2008, SEC.86.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-40. Exclusion of Federal Income Tax Credits in the Determination of the Assessed Value of Low Income Housing Tax Credit Property

Sec. 40. The value of federal income tax credits awarded under Section 42 of the Internal Revenue Code may not be considered in determining the assessed value of low income housing tax credit property.
As added by P.L.81-2004, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-41. Assessment of Low Income Rental Housing

Sec. 41. (a) For purposes of this section, "low income rental property" means real property used to provide low income housing eligible for federal income tax credits awarded under Section 42 of the Internal Revenue Code, including during the time period during which the property is subject to an extended low income housing commitment under Section 42(h)(6)(B) of the Internal Revenue Code.
(b) For assessment dates after February 28, 2006, the true tax value of low income rental property is the greater of the true tax value:
(1) determined using the income capitalization approach; or
(2) that results in a gross annual tax liability equal to five percent (5%) of the total gross rent received from the rental of all units in the property for the most recent taxpayer fiscal year that ends before the assessment date.
(c) For assessment dates after December 31, 2017, the total true tax value of low income rental property that offers or is used to provide Medicaid assisted living services is equal to the total true tax value that results in a gross annual tax liability equal to five percent (5%) of the total gross rent received from the rental of all living units in the property for the most recent taxpayer fiscal year that ends before the assessment date. The total true tax value shall not include the gross receipts from, or value of, any assisted living services provided.
(d) The department of local government finance may adopt rules under IC 4-22-2 to implement this section.
As added by P.L.199-2005, SEC.4. Amended by P.L.1-2006, SEC.132; P.L.255-2017, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-44.5. Land Classified as Residential Excess Land; Application of an Influence Factor to Recognize Reduced Acreage Value

Sec. 44.5. (a) This section applies to a real property assessment:
(1) for the 2015 assessment date and assessment dates thereafter; and
(2) that includes land classified as residential excess land.
(b) A county assessor may apply throughout the county an influence factor to recognize the reduced acreage value of residential excess land. The influence factor may be applied on a per acre basis or based on acreage categories. The influence factor may not be used as an alternative to determining the value of farmland as provided in section 13 of this chapter.
As added by P.L.249-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-45. Assessment of Land on Which an Outdoor Sign Is Located

Sec. 45. (a) This section applies to assessment dates after December 31, 2014.
(b) As used in this section, "sign site" means the land beneath an outdoor sign that accommodates the outdoor sign display structure and foundation under a lease or a grant of an easement.
(c) An outdoor sign, and any associated lease, easement, and income, shall be disregarded for the purpose of determining an assessment of the land on which the outdoor sign is located, if:
(1) the sign site does not exceed the greater of:
(A) one-fourth (1/4) of an acre; or
(B) if the sign site exceeds one-fourth (1/4) of an acre, the area that is reasonably necessary to facilitate display of the outdoor sign; and
(2) the subject matter of the outdoor sign relates to products, services, or activities that are sold, produced, or conducted at a location other than the land for which the assessment is being determined.
As added by P.L.255-2017, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-46. Assessment of Self-Service Storage Facility

Sec. 46. (a) This section applies to assessment dates after December 31, 2022.
(b) As used in this section, "self-service storage facility" means any real property designed and used for the renting of space under a rental agreement that provides a renter access to rented space for the storage and retrieval of the renter's property.
(c) The true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Business intangible value is any value of the self-service storage facility and related business operations in excess of the depreciated replacement cost of the improvements and the value of the land.
(d) The true tax value of a self-service storage facility is the lowest valuation determined by applying each of the following appraisal approaches and excluding business intangible value:
(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation, together with estimates of the losses in value that have taken place due to wear and tear, design and plan, and other depreciation and obsolescence.
(2) Sales comparison approach, using data for generally comparable property.
(3) Income capitalization approach, using an applicable capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use.
As added by P.L.137-2022, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-1. Plats

Sec. 1. Except as provided in section 9 of this chapter, the auditor, or, if authorized by county ordinance, the surveyor of each county shall maintain a plat of each civil township of the county the auditor or surveyor serves. The plats shall be divided in such a manner that they clearly exhibit the ownership and assessed value of each parcel of real property. The plats must be in the form and contain the information prescribed by the department of local government finance. The plats shall be kept current.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.76-1989, SEC.1; P.L.90-2002, SEC.46.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-2. Index Numbering System

Sec. 2. (a) Except as provided in section 9 of this chapter, county auditor may establish a real property index numbering system in order to list real property for purposes of the assessment and collection of taxes. The index numbering system may be used in addition to, or in lieu of, the method of listing real property otherwise provided by law. The index numbering system shall describe real property by county, township, block, and parcel or lot. The numbering system must be approved by the department of local government finance before it is implemented.
(b) If an index numbering system is implemented in a county, the county auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbers assigned under the system and the complete legal description of the real property to which the numbers are related;
(2) assign individual index numbers which shall be carried on the assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open for public inspection; and
(4) furnish all information concerning the index numbering system to the assessing officers of the county.
(c) An index numbering system established under this section shall be implemented on a county-wide basis.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.2; P.L.90-2002, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-3. Plats; Entry on Tax List

Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented to the county auditor before it is recorded. Subject to sections 5.5 and 9 of this chapter, the county auditor shall enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.113-2010, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-4. Transfer Books

Sec. 4. (a) Except as provided in section 9 of this chapter, the county auditor shall keep a transfer book, arranged by townships, cities, and towns. In the transfer book the county auditor shall enter a description, for the purpose of taxation, of land that is conveyed by deed or partition, the date of the conveyance, the names of the parties, and the post office address of the grantee.
(b) In addition, the county auditor shall endorse on the deed or instrument of conveyance the words "duly entered for taxation subject to final acceptance for transfer", "not taxable", "has already been listed for taxation", or "duly entered for taxation". The deed or instrument must include on its face the post office address of the grantee.
(c) After December 31, 2023, a county auditor may not refuse to endorse a deed or instrument of conveyance because the deed or instrument is an electronic document.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.3; P.L.54-1988, SEC.1; P.L.26-2022, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-5. Change of Ownership; Partition; Apportionment of Assessed Value and Delinquent Taxes

Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment list. In addition, the auditor, except as provided in sections 5.5 and 9 of this chapter, shall apportion the assessed value of the real property and all delinquent taxes on the real property among the several owners.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.4; P.L.51-1997, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-5.5. Real Property Interest Created From Previously Existing Parcel or Parcels; Auditor's Endorsement; Tax Lien; Apportionment of Assessed Value and Delinquent Taxes

Sec. 5.5. (a) Before an owner records a transfer of an ownership interest in a parcel of real property that is created after the person became owner of the real property and is created either from a larger previously existing parcel or a combination of previously existing smaller parcels, the owner must submit, except as provided in section 9 of this chapter, the instrument transferring the real property to the county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this chapter, shall endorse on the instrument "duly entered for taxation subject to final acceptance for transfer" or another endorsement authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and owing is not released or otherwise extinguished if a county auditor endorses an instrument of transfer under this section. Property taxes that are due and owing on the affected parcel of property may be collected as if the county auditor had not endorsed the instrument of transfer.
(d) Except as provided in section 9 of this chapter, before the county auditor may enter or transfer real property described in subsection (a) on the last assessment list, enter lots or parcels described in a plat under section 3 of this chapter, consolidate parcels under section 16 of this chapter, or apportion the assessed value of the real property among the owners the owner must pay or otherwise satisfy all property taxes for which the due date has passed as of the date of transfer on each of the parcels of real property from which the platted, consolidated, or transferred property is derived by paying the property tax to the county treasurer of the county in which the real property is located. The county auditor, subject to section 9 of this chapter, may not apportion delinquent taxes described in this subsection among the owners.
As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1; P.L.113-2010, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-5.7. Auditor's Endorsement Required for Recording of Deed Creating Interest From Previously Existing Parcel or Parcels; Effect of Noncompliance

Sec. 5.7. (a) A county recorder may record or accept for recording a deed or other instrument of conveyance that transfers an ownership interest in real property subject to section 5.5 of this chapter only if the county auditor has endorsed the deed or other instrument of transfer as required by section 5.5 of this chapter.
(b) The failure of any deed or other instrument of conveyance to be endorsed in compliance with section 5.5 of this chapter does not affect the validity of the notice given by the recording of the deed or instrument.
As added by P.L.51-1997, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-6. Partition or Transfer of Real Property; Transcript of Judgment; Entry in Transfer Book

Sec. 6. (a) If a court of this state renders a judgment for the partition or transfer of real property, the clerk of the court shall prepare a transcript of the judgment. The transcript shall describe the partition or transfer and shall state the volume and page of the order-book in which the judgment is entered. The transcript shall be signed by the clerk under the seal of the court. Except as provided in section 9 of this chapter, the clerk shall deliver the transcript to the auditor of the county in which the real property is situated. Except as provided in section 9 of this chapter, the auditor shall make the entries on his transfer book, note the transfer upon the back of the transcript, and then deliver the transcript to the recorder of the county. The recorder shall record the transcript in the record of deeds.
(b) For their respective services, the clerk of the court and the county recorder shall each charge the person entitled to the real property the fees the officials are by law permitted to charge for similar services. These fees shall be included as part of the cost of the court proceedings by the court rendering the judgment.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-10 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-7. Heirs or Devisees; Transfer on Tax Duplicate

Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of descent of this state or by virtue of the last will of a decedent, may procure a transfer of the real property on the tax duplicate on which the real property is assessed and taxed. In order to procure the transfer, the person must file an affidavit prepared under IC 29-1-7-23(b) with the auditor of the county in which the real property is located and record the affidavit with the recorder of the county in which the real property is located.
(b) No transfer made under this section has the effect of conferring title upon the person procuring the transfer.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-11 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.6; P.L.56-2020, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-8. List of Property; Delivery to Township or County Assessor

Sec. 8. Except as provided in section 9 of this chapter, the county auditor of each county shall annually prepare and deliver to the township assessor (if any) or the county assessor a list of all real property entered in the township or county as of the assessment date. The county auditor shall deliver the list within thirty (30) days after the assessment date. The county auditor shall prepare the list in the form prescribed or approved by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.48; P.L.146-2008, SEC.87.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-9. Duties and Authority of Assessors in County Containing a Consolidated City

Sec. 9. In a county containing a consolidated city:
(1) the township assessor has the duties and authority described in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described in sections 1 through 8 of this chapter for a township for which there is no township assessor.
These duties and authority include effecting the transfer of title to real property and preparing, maintaining, approving, correcting, indexing, and publishing the list or record of, or description of title to, real property. If a court renders a judgment for the partition or transfer of real property located in a county containing a consolidated city, the clerk of the court shall deliver the transcript to the county assessor.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2; P.L.146-2008, SEC.88.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-9.1. Townships of 35,000 or More Population; Plats and Lists

Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this chapter, for all other civil townships having a population of thirty-five thousand (35,000) or more, for a civil township that falls below a population of thirty-five thousand (35,000) at a federal decennial census that takes effect after December 31, 2001, and for all other civil townships in which a city of the second class is located, the township assessor, or the county assessor if there is no township assessor for the township, shall make the real property lists and the plats described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five thousand (35,000) or more at a federal decennial census that takes effect after December 31, 2001, the county auditor shall make the real property lists and the plats described in sections 1 through 8 of this chapter unless the township assessor determines to assume the duty from the county auditor.
(c) With respect to townships in which the township assessor makes the real property lists and the plats described in sections 1 through 8 of this chapter, the county auditor shall, upon completing the tax duplicate, return the real property lists to the township assessor for the continuation of the lists by the assessor. If land located in one (1) of these townships is platted, the plat shall be presented to the township assessor instead of the county auditor, before it is recorded. The township assessor shall then enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.
As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002, SEC.9; P.L.146-2008, SEC.89.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-10. Tract Descriptions; Delivery of Title Papers

Sec. 10. If a township assessor, or the county assessor if there is no township assessor for the township, believes that it is necessary to obtain an accurate description of a specific lot or tract, the assessor may demand in writing that the owner or occupant of the lot or tract deliver all the title papers in the owner's or occupant's possession to the assessor for the assessor's examination. If the person fails to deliver the title papers to the assessor at the assessor's office within five (5) days after the demand is mailed, the assessor shall prepare the real property list according to the best information the assessor can obtain. For that purpose, the assessor may examine, under oath, any person whom the assessor believes has any knowledge relevant to the issue.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.90.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-11. Rules for Determining Land Within Tract; Required Survey

Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall follow the rules contained in this section.
(b) Except as provided in subsection (c), the assessor shall recognize the quantity of land stated in a deed or patent if the owner or person in whose name the property is listed holds the land by virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) has been surveyed subsequent to the survey made by the United States and if the county assessor is satisfied that the tract contains a different quantity of land than is stated in the patent or deed, the assessor shall recognize the quantity of land stated in the subsequent survey.
(d) Except as provided in subsection (f), a county assessor shall demand in writing that the owner of a tract, or person in whose name the land is listed, have the tract surveyed and that the owner or person in whose name the land is listed return a sworn certificate from the professional surveyor stating the quantity of land contained in the tract if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate under subsection (d) within thirty (30) days after the demand is mailed, the assessor shall have a professional surveyor survey the land. The expenses of a survey made under this subsection shall be paid for from the county treasury. However, the county auditor shall charge the survey expenses against the land, and the expenses shall be collected with the taxes payable in the succeeding year.
(f) A county assessor shall not demand a survey of land described in subsection (d) if:
(1) the owner or holder of the land has previously had it surveyed and presents to the assessor a survey certificate which states the quantity of land; or
(2) the assessor is satisfied from other competent evidence, given under oath or affirmation, that the quantity of land stated in the original survey is correct.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-5.]
Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1. As amended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91; P.L.57-2013, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-12. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-27-7.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.332-1989(ss), SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-13. Personal Property Return; Information Relating to Real Property

Sec. 13. Each taxpayer shall provide on a personal property return any information related to real property owned, possessed, or occupied by him if the information is required by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-12.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-14. Delivery of Real Property List

Sec. 14. (a) Not later than:
(1) May 15 in each calendar year ending before January 1, 2017; and
(2) May 1 in each calendar year ending after December 31, 2016;
each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township.
(b) On or before July 1 of each calendar year, each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. The county assessor shall prepare the list in the form prescribed by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-13.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008, SEC.92; P.L.111-2014, SEC.16; P.L.232-2017, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-15. Assessment Registration Notices; Building Permits

Sec. 15. (a) Except as provided in subsection (b), before an owner of real property demolishes, structurally modifies, or improves it at a cost of more than five hundred dollars ($500) for materials or labor, or both, the owner or the owner's agent shall file with the area plan commission or the county assessor in the county where the property is located an assessment registration notice on a form prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the work for the owner, is required to obtain a permit from an agency or official of the state or a political subdivision for the demolition, structural modification, or improvement, the owner or the person performing the work for the owner is not required to file an assessment registration notice.
(c) Each state or local government official or agency shall, before the tenth day of each month, deliver a copy of each permit described in subsection (b) to the assessor of the county in which the real property to be improved is situated. Each area plan commission shall, before the tenth day of each month, deliver a copy of each assessment registration notice described in subsection (a) to the assessor of the county where the property is located.
(d) Before the last day of each month, the county assessor shall distribute a copy of each assessment registration notice filed under subsection (a) or permit received under subsection (b) to the assessor of the township (if any) in which the real property to be demolished, modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan commission or the county assessor for the filing of the assessment registration notice. All fees collected under this subsection shall be deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the county treasurer if the assessor discovers property that has been improved or structurally modified at a cost of more than five hundred dollars ($500) and the owner of the property has failed to obtain the required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real property is subject to a civil penalty of one hundred dollars ($100). The county treasurer shall include the penalty on the person's property tax statement and collect it in the same manner as delinquent personal property taxes under IC 6-1.1-23. However, if a person files a late registration notice, the person shall pay the fee, if any, and the penalty to the area plan commission or the county assessor at the time the person files the late registration notice.
As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss), SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005, SEC.15; P.L.146-2008, SEC.93.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5. Real Property Assessment Records › 6-1.1-5-16. Consolidation of Contiguous Parcels Into Single Parcel

Sec. 16. (a) An action under this section is subject to section 5.5 of this chapter.
(b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each parcel and the area of all contiguous parcels, the assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel to the extent that the existing contiguous parcels are in a single taxing district and the same section. For existing contiguous parcels in more than one (1) taxing district or one (1) section, the assessing official shall, upon written request by the owner, consolidate the existing contiguous parcels in each taxing district and each section into a single parcel. An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.
As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-1. "Conveyance" Defined

Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration.
As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-2. "Conveyance Document" Defined

Sec. 2. (a) As used in this chapter, "conveyance document" means any of the following:
(1) Any of the following that purports to transfer a real property interest for valuable consideration:
(A) A document.
(B) A deed.
(C) A contract of sale.
(D) An agreement.
(E) A judgment.
(F) A lease that includes the fee simple estate and is for a period in excess of ninety (90) years.
(G) A quitclaim deed serving as a source of title.
(H) Another document presented for recording.
(2) Documents for compulsory transactions as a result of foreclosure or express threat of foreclosure, divorce, court order, condemnation, or probate.
(3) Documents involving the partition of land between tenants in common, joint tenants, or tenants by the entirety.
(b) The term does not include the following:
(1) Security interest documents such as mortgages and trust deeds.
(2) Leases that are for a term of less than ninety (90) years.
(3) Agreements and other documents for mergers, consolidations, and incorporations involving solely nonlisted stock.
(4) Quitclaim deeds not serving as a source of title.
(5) Public utility or governmental easements or rights-of-way.
As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.2; P.L.182-2009(ss), SEC.90.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-4. Filing Fee; Exceptions; Distribution of Revenue

Sec. 4. (a) Except as provided in subsection (b), a person filing a sales disclosure form under this chapter shall pay a fee of twenty dollars ($20) to the county auditor.
(b) No fee is due and payable under subsection (a) if the conveyance to which the sales disclosure form filing applies is either or both of the following:
(1) To a charity.
(2) Under a conveyance document described in section 2(a)(2) or 2(a)(3) of this chapter.
(c) Fifty percent (50%) of the revenue collected under this section and section 12 of this chapter shall be deposited in the county sales disclosure fund established under section 4.5 of this chapter. Fifty percent (50%) of the revenue shall be transferred to the state treasurer for deposit in the state assessment training fund established under section 4.7 of this chapter.
As added by P.L.63-1993, SEC.1. Amended by P.L.198-2001, SEC.21; P.L.178-2002, SEC.10; P.L.144-2008, SEC.4; P.L.38-2021, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-4.5. Sales Disclosure Funds

Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund the money received under section 4 of this chapter. Money in the sales disclosure fund may be expended only for:
(1) administration of this chapter;
(2) verification of the information contained on a sales disclosure form;
(3) training of assessing officials; or
(4) purchasing computer software or hardware for a property record system.
(b) The county fiscal body shall appropriate the money in the sales disclosure fund for the purposes stated in subsection (a) based on requests by assessing officials in the county.
As added by P.L.198-2001, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-4.7. Establishment of Assessment Training and Administration Fund; Permitted Uses; Investment by Treasurer of State; No Reversion to State General Fund

Sec. 4.7. (a) The assessment training and administration fund is established for the purpose of receiving fees deposited under section 4 of this chapter. Money in the fund may be used by:
(1) the department of local government finance:
(A) to cover expenses incurred in the development and administration of programs for the training of assessment officials and employees of the department, including the examination and certification program required by IC 6-1.1-35.5; and
(B) for data base management expenses; or
(2) the Indiana board to:
(A) conduct appeal activities; or
(B) pay for appeal services.
(b) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.
(c) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
As added by P.L.198-2001, SEC.23. Amended by P.L.90-2002, SEC.53; P.L.1-2004, SEC.10; P.L.23-2004, SEC.11; P.L.2-2005, SEC.17; P.L.228-2005, SEC.17; P.L.182-2009(ss), SEC.91.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-6. Acceptance of Form by County Auditor; Requirements for Recording

Sec. 6. (a) The county auditor may not accept a conveyance document if:
(1) the sales disclosure form signed by all the parties and attested as required under section 9 of this chapter is not included with the document; or
(2) the sales disclosure form does not contain the information required by section 5(a)(1) through 5(a)(16) of this chapter as that section applies to the conveyance, subject to the obligation of a party to furnish or correct the information in the manner required by and subject to the penalty provisions of section 12 of this chapter.
(b) The county recorder shall not record a conveyance document without evidence that the parties have filed with the county auditor a sales disclosure form approved by the county assessor as eligible for filing under section 3(b)(2) of this chapter.
As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.27; P.L.154-2006, SEC.4; P.L.144-2008, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-9. Sales Disclosure Form; Attestation

Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the best of the person's knowledge and belief the information contained in the sales disclosure form is true and correct.
As added by P.L.63-1993, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-10. Criminal Penalties and Infractions

Sec. 10. (a) A person who knowingly and intentionally:
(1) falsifies the value of transferred real property; or
(2) omits or falsifies any information required to be provided in the sales disclosure form;
commits a Level 5 felony.
(b) A public official who knowingly and intentionally accepts:
(1) a sales disclosure document for filing that:
(A) falsifies the value of transferred real property; or
(B) omits or falsifies any information required to be provided in the sales disclosure form; or
(2) a conveyance document for recording in violation of section 6 of this chapter;
commits a Class A infraction.
As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.28; P.L.178-2002, SEC.11; P.L.144-2008, SEC.7; P.L.158-2013, SEC.80.