reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 3 - Charity Gaming › Section 3-4 - Calendar raffle; sale of tickets, calendars, and drawings for prizes (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
					 18-3-4 ) to the Indiana Gaming Commission ( 68 IAC 20-3-3 ) by P.L. 91-2006,
					 SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 3 - Charity Gaming › Section 3-5 - Replacement of tickets in the drawing container (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
					 18-3-5 ) to the Indiana Gaming Commission ( 68 IAC 20-3-4 ) by P.L. 91-2006,
					 SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 3 - Charity Gaming › Section 3-6 - Refunds (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
					 18-3-6 ) to the Indiana Gaming Commission ( 68 IAC 20-3-5 ) by P.L. 91-2006,
					 SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 4 - Record Keeping Requirements (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
				  18-4 ) to the Indiana Gaming Commission ( 68 IAC 20-4 ) by P.L. 91-2006,
				  SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 5 - Taxation (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
				  18-5 ) to the Indiana Gaming Commission ( 68 IAC 20-5 ) by P.L. 91-2006,
				  SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 6 - Penalties › Section 6-1 - Civil penalties (Repealed)

Current through July 10, 2024
On October 4, 2004, the Marion County Superior Court No. 10
					 issued an Order in Cause No. 49D10-0306-PL-01148, enjoining the Department of
					 State Revenue from enforcing any part of the rules adopted in LSA Document
					 #02-40F , printed at 26 IR 2300. See 16 IR 1376 for text of this
					 section.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 6 - Penalties › Section 6-2 - Criminal penalties (Repealed)

Current through July 10, 2024
On October 4, 2004, the Marion County Superior Court No. 10
					 issued an Order in Cause No. 49D10-0306-PL-01148, enjoining the Department of
					 State Revenue from enforcing any part of the rules adopted in LSA Document
					 #02-40F , printed at 26 IR 2300. See 16 IR 1376 for text of this
					 section.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 6 - Penalties › Section 6-3 - License revocation (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
					 18-6-3 ) to the Indiana Gaming Commission ( 68 IAC 20-6-1 ) by P.L. 91-2006,
					 SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 18 - CHARITY GAMING › Rule 8 - Administrative Procedures (Transferred)

Current through July 10, 2024
Transferred from the Department of State Revenue ( 45 IAC
				  18-8 ) to the Indiana Gaming Commission ( 68 IAC 20-7 ) by P.L. 91-2006,
				  SECTION 16, effective July 1, 2006.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 21 - AGGREGATE REGISTRATIONS › Rule 1 - Aggregate Registrations › Section 1-1 - Aggregate registrations

Current through July 10, 2024
Authority: IC 9-14-2-2; IC 9-18-2-4.5
Affected: IC 9-18-2-4.5
Sec. 1.
Any commercial motor vehicles registered in accordance with
				  IC 9-18-2-4.5 shall be registered in accordance with the schedule set by the
				  commissioner or his or her designee assigning registration dates.
Transferred from the Bureau of Motor Vehicles ( 140 IAC
					 2-1-18 ) to the Department of State Revenue ( 45 IAC 21-1-1 ) by P.L. 293-2013
					 (ts), SECTION 38, effective January 1, 2014.
Transferred from the Bureau of Motor Vehicles ( 140 IAC
					 2-1-18 ) to the Department of State Revenue ( 45 IAC 21-1-1 ) by P.L. 212-2014,
					 SECTION 12, effective July 1, 2014.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-1 - Personal property schedules; refusal to give information

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3-9; IC 6-1.1-3-15; IC 6-1.1-5-13
Sec. 1.
All Taxpayers (Individuals, Firms, Corporations,
				  Partnerships). All taxpayers (individuals, firms, corporations, (both domestic
				  and foreign), partnerships, and unincorporated companies) shall be and are
				  required, in addition to giving a full statement of all their personal
				  property, to answer all interrogatories set out in the personal property
				  schedules on proper forms prescribed by the State Board of Tax Commissioners,
				  and furnished by the county assessor.
Any failure on the part of a taxpayer to give the information
				  requested or show a sufficient reason why the same cannot be given, shall be
				  considered a refusal to give information to the assessing officer, and the
				  assessing officer is authorized to set down and assess to such taxpayer such
				  amount of personal property as he may deem just.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-2 - Weekly reports of township assessors

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3-18; IC 6-1.1-3-5; IC 6-1.1-4
Sec. 2.
Township Assessors' Weekly Reports. Township assessors and
				  their deputies shall make weekly report to the county assessor on Form 14,
				  showing for each taxing unit separately, the number of assessments made each
				  day, and make report in detail as required by such form. Failure to make such
				  report shall be sufficient cause for the filing of a complaint by the county
				  assessor against such delinquent officers.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-3 - Report of county assessors to state board

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3; IC 6-1.1-4; IC 6-1.1-14
Sec. 3.
County Assessors' Report to State Board. County assessors
				  shall make report on Form No. 15 to the State Board of Tax Commissioners for
				  each taxing unit separately in detail as required by such form on the following
				  dates:
Second Monday in March
Fourth Monday in March
Second Monday in April
Fourth Monday in April
On or before the 20th day in May
Failure on the part of such county assessor to file such
				  report shall be sufficient reason for the citing of such county assessor to
				  appear before the State Board of Tax Commissioners to show cause why he should
				  not be removed from office.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-6 - Municipal budget forms; filing

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-17
Sec. 6.
Budget for Tax Levy-Notice. The proper legal officers of any
				  municipal corporation shall file two (2) complete sets of budget forms (as
				  prescribed by the State Board of Accounts) with the county auditor, of which
				  the county auditor shall file with the State Board of Tax Commissioners one (1)
				  complete set, together with a complete transcript of said county Tax Adjustment
				  Board, within seven days after adjournment to the Tax Adjustment Board.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-7 - Municipality's appeal from county board of tax adjustments

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-17-13; IC 6-1.1-17-15
Sec. 7.
Petition for Appeal to State Board of Tax Levies. Any
				  municipal corporation by its lawful and authorized officials may file an appeal
				  with the State Board of Tax Commissioners from the action of the County Board
				  of Tax Adjustments.
Ten (10) or more taxpayers in any municipal corporation other
				  than those who pay poll tax only, who are affected by any local tax levy and
				  who may feel aggrieved by such levy or any item thereof may file a petition
				  with the County Auditor of the county in which such municipal corporation is
				  located, setting forth the reason for said appeal or that any item in such levy
				  will raise more money than the public needs require. Such petition shall be
				  referred by the County Auditor to the State Board of Tax Commissioners for its
				  action thereon as prescribed by law.
All such appeals shall be filed with the State Board of Tax
				  Commissioners not later than the 15th day of October of the year in which the
				  levy is made. (64-314 and 64-1331, Burns Revised Statute,
				  1933).
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-8 - Municipal bond issue in excess of $5,000

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-20
Sec. 8.
Proceedings for Issuance of Bonds in Excess of $5,000.00.
				  Whenever the proper legal officer of any municipal corporation contemplates the
				  issuing of bonds or other evidences of indebtedness, in excess of $5,000.00,
				  they shall indicate the same by ordinance or resolution determining to issue
				  such bonds and notice of such determination shall be given by the proper
				  officials as provided.
Such notice shall be sufficient if Form 33 as prescribed by
				  the State Board of Tax Commissioners is used. Ten or more taxpayers may appeal
				  to the State Board of Tax Commissioners for a hearing thereon as provided by
				  law. The State Board of Tax Commissioners will fix the date for a hearing
				  concerning petition for Bond Issue and remonstrance in the county where such
				  taxing unit is located.
A complete transcript of the proceedings concerning the
				  proposed loan by Bond Issue, notes, or other obligations evidencing
				  indebtedness, except temporary loan, shall consist of the following items.
				  (64-1332, Burns).
(A) Copy of the
				petition containing names of fifty or more owners of taxable real estate
				praying for the issuance of bonds (Acts 1937, Ch. 119, Sec. 7).
(B) Certificate of person or persons carrying
				the petition. (Acts 1937, Ch. 119, Sec. 7).
(C) Certificate of the County Auditor that
				the signers are owners of taxable real estate. (Acts 1937, Ch. 119, Sec.
				7).
(D) Also a petition of 25% of
				the free holders when bonding a civil township for construction of a school
				building. (See Burns 1933, 28-3419).
(E) Certificate of Auditor as to valuation.
				(State Board Requirement).
(F)
				Certificate of bonded indebtedness. (State Board Requirement).
(G) Certificate of Auditor that no
				remonstrance was filed prior to the expiration date, being thirty days from the
				date of the first publication of the Notice to Taxpayers that a Petition was
				Filed. (Acts 1937, Ch. 119, Sec. 7).
(H) Proofs of publication that a petition was
				filed. (Acts 1937, Ch. 119, Sec. 7). (Affidavit of publisher
				required).
(I) Proofs of
				publication of determination to issue bonds. (If in excess of $5,000.00, Burns
				64-1332) (Affidavit of publisher required).
(J) Proofs of publication of additional
				appropriation. (Ch. 150, Acts 1935) (Affidavit of publisher
				required).
(K) Certified copy of
				the appropriation ordinance passed by the legislative body of any taxing
				unit.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 1 - Miscellaneous Property Tax, Budget and Bonding Requirements › Section 1-9 - Reassessment of real property

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-4-7; IC 6-1.1-4-8
Sec. 9.
Reassessment of Real Estate. Under its power to order
				  reassessment of real estate in any taxing unit or units of any individual
				  owning real estate, application for such reassessment must be filed in
				  duplicate on or before March 31, of any calendar year, general election year or
				  otherwise, with the county assessor of the county wherein such real estate is
				  located and presented to the State Board of Tax Commissioners before March 31.
				  Said application to be signed and verified by the owner or owners of any real
				  estate and for improvements on Form No. 152, "Petition for Reassessment,"
				  prescribed by the State Board of Tax Commissioners and shall contain:
(1) The legal description of the property and
				street address.
(2) The name of the
				taxing unit wherein it is located.
(3) The last assessed value.
(4) The true cash value of same on March 1st
				of the current year.
(5)
				Petitioner's estimate of actual value.
(6) All other information required as set out
				on Form 152.
On receiving such application duly verified, notice shall be
				  given a hearing held in the county where such real estate is located after
				  which the Board may order a reassessment of the real estate to be made by the
				  proper local assessing officer. Such officer shall assess the real estate and
				  notify the owner of the amount of the assessment made. Such taxpayer, if he is
				  not satisfied, may appear before the County Board of Review at its regular
				  session in June and make such objection as he may deem necessary. (64-1019
				  Burns).
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-2 - Exemption of public airports

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-10-15
Sec. 2.
EXEMPTION OF PUBLIC AIRPORTS. IC 6-1.1-10-15 provides for an
				  exemption from property taxes of land which is reasonably necessary to and used
				  for public airport purposes, regardless of whether owned by a municipality,
				  private individual, corporation or partnership, so long as the owner holds a
				  valid and current public airport certificate issued by the Aeronautics
				  Commission of Indiana.
Land used for public airport purposes is limited to those
				  portions of the airport complex, including improvements, namely: runways and
				  taxiways, but does not include land areas used for crop production or other
				  portions of the airport complex from which income is derived.
Where the property is owned by a governmental unit, it will
				  all be considered exempt and there will be no need to file for such exemption.
				  Where the property is owned by an individual or entity other than a
				  governmental unit, it will be necessary for the taxpayer to annually file a 136
				  petition, Application for Property Tax Exemption, with the local County
				  Auditor.
After conferring with the Aeronautics Commission, the
				  following rules are offered for your guidance in determining the extent of the
				  exempt property.
(1) Income producing
				property will be considered as non-exempt. Examples include hangar space and
				tie-down areas which may be rented, and land used for growing crops.
(2) Runways are exempt and we should adopt
				the Aeronautics Commission guides and consider the runway to have a 250 foot
				minimum width.
(3) Taxiways are
				also exempt, but are generally non-existent in small airports. Where they are
				found, the area should be clearly defined.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-3 - Assessment of improvements on leased land

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-1-15
Sec. 3.
ASSESSMENT OF IMPROVEMENTS ON LEASED GROUND. The following is
				  quoted from IC 6-1.1-1-15 which defines real property:
"Real property" means:
(1) land located within this state;
(2) a building or fixture situated on land
				located within this state;
(3) an
				appurtenance to land located within this state; and
(4) an estate in land located within this
				state, or an estate, right, or privilege in mines located on or minerals,
				including but not limited to oil or gas, located in the land, if the estate,
				right, or privilege is distinct from the ownership of the surface of the land.
				The above section has been construed to mean that all improvements on leased
				ground shall be assessed as real estate. To carry out the provisions of this
				section all improvements on leased ground shall be assessed in the current real
				estate reassessment program in the same manner as any other real estate. This
				will include the preparation of a permanent assessment record, the computation
				of the assessment using Indiana Real Estate Property Appraisal Manual, the
				mailing of a notice of the assessment, and all other provisions of existing
				laws and rules and regulations governing the assessment of real estate. The
				only exception will be that no land or lot values will be included and the
				assessments and records should clearly show that they represent "Improvements
				on Leased Ground."
The value of any such improvements should be listed with
				  other real estate in the Assessor's Book and the Tax Duplicate prepared by the
				  county auditor, but, as stated, should be clearly identified as "Improvements
				  on Leased Ground" so there is no conflict with the real estate and improvements
				  thereon assessed in the name of the owner of the fee simple title. This wording
				  may be entered in the column provided for description of real estate. The value
				  of such improvements shall be entered in the appropriate column provided for
				  that purpose in such records.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-4 - Agricultural yield and influence factors

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-31
Sec. 4.
ASSESSMENT OF AGRICULTURAL LANDS. In order to provide for
				  more uniform and equitable assessment of agricultural lands, the Board has
				  considered additional information in the matter and determined as follows:
(1) Per Regulation No. 17 (Indiana
				Real Property Appraisal Manual), influence factors are applicable to the
				extended values of land types in all counties (see Procedure #6, Page LV-04,)
				both those using Detailed Soil Survey Maps and those using General Soil
				Maps.
(2) Yield factors are to be
				increased for the following soil associations in counties using General Soil
				Maps:
#100 to .57
#101 to .52
#105 to .57
#106 to .52
(3) All other yield factors, except the four
				referred to above, which are less than .47 for any soil I.D. shall be increased
				to .47 (applicable to all counties, both those using Detailed Soil Survey Maps
				and those using General Soil Maps.)
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-5 - Assessment of hog barns

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-31
Sec. 5.
ASSESSMENT OF HOG CONFINEMENT BUILDINGS. In order to provide
				  for the uniform assessment of hog confinement buildings the Board has
				  determined that the pricing schedule on page RF-35 of the Indiana Real Property
				  Appraisal Manual, with additions or deductions for components, supports the
				  guidelines herein for the valuation of such property.
Because a farrowing barn, used primarily for sow farrowing
				  and pig nursery, is similar in construction to a type-2 flat barn and a
				  finishing barn, used primarily for housing and feeding until market weight, is
				  similar in construction to type-3 general purpose building, the following
				  guidelines are provided for respective buildings:
AREA
FARROWING
FEEDING
400
$7.40
$
600
6.90
800
6.50
1,000
6.10
4.40
1,200
5.50
4.10
1,800
5.20
3.85
2,400
5.00
3.75
3,000
4.80
3.65
4,000
4.50
3.45
5,000
4.40
3.40
6,000
4.30
3.35
8,000
4.15
3.25
Included for plumbing
.10
.10
Included for lighting
.15
.10
Included for concrete floor
.65
.65
Included for insulation (See Page RF-35 for variable)
Add for all slated floor and pits
2.30
2.30
Add for 1/4 slatted floor and pits
1.10
1.10
Add for wood pens and ventilation
2.40
1.90
Add for steel pens and ventilation
4.55
3.60
Add for feeding bunks and systems from Page RF-35
Adjust for quality construction from grade D to grade
				  B.
Adjust for depreciation with 20 year guideline life.
Pits, where applicable, should be valued from Schedule on
				  GC-39.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-6 - Assessment schedule for horizontal pressure tanks

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-31
Sec. 6.
ASSESSMENT OF HORIZONTAL PRESSURE TANKS. In order to provide
				  for the uniform assessment of horizontal steel pressure tanks, commonly used
				  for the storage of liquid and gas fuels, the Board has determined the following
				  pricing schedule for such real property, completely installed on saddle pads
				  with normal fittings, but not incuding
[sic.]
the value of
				  pipe, valves, pumps or foundations:
CAPACITY (Gallons)
SIZE (Feet)
COST
1,000
31/2 × 16
$ 1,200
2,000
5 × 15
2,200
3,000
5 × 22
3,200
4,000
5 × 29
4,100
5,000
5 × 36
4,900
7,500
6 × 37
6,900
10,000
6 × 50
8,900
12,500
6 × 61
10,400
15,000
71/2 × 50
12,500
20,000
71/2 × 65
16,200
Over 20,000
Varied
.80 per gallon
The depreciation on subject property should be determined
				  from the thirty (30) year economic life schedule on page DP-02
[50 IAC
				  2 was repealed filed Dec 13, 1989, 5:00 p.m.: 13 IR 864; errata filed Feb 19,
				  1990, 3:35 p.m.: 13 IR 1187.]
of the Real Property Appraisal
				  Manual.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-7 - Reassessment after subdivision, rezoning, and improvements

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-1-15; IC 6-1.1-4-4; IC 6-1.1-4-12; IC
				  6-1.1-11-9; IC 6-1.1-31
Sec. 7.
GENERAL REASSESSMENT OF SUBDIVIDED AND REZONED LANDS. "
				  6-1.1-4-12. Subdivided land; rezoned land; improvements. If land assessed on an
				  acreage basis is subdivided into lots, the land shall be reassessed on the
				  basis of lots. If land is rezoned for, or put to, a different use, the land
				  shall be reassessed on the basis of its new classification. If improvements are
				  added to real property, the improvements shall be assessed. An assessment or
				  reassessment made under this section is effective on the assessment date.
				  However, if land assessed on an acreage basis is subdivided into lots, the lots
				  may not be reassessed until the next assessment date following a transaction
				  which results in a change in legal or equitable title to that lot."
With the exception made by IC 6-1.1-11-9 of real property
				  owned, used and occupied by the governments of the United States, Indiana, its
				  agencies and political subdivisions, the general reassessment required by IC
				  6-1.1-4-4 is to include all real property as defined in IC 6-1.1-1-15.
Therefore, the Land Valuation section of Regulation 17
[50 IAC 2 was repealed filed Dec 13, 1989, 5:00 p.m.: 13 IR 864; errata
				  filed Feb 19, 1990, 3:35 p.m.: 13 IR 1187.]
(1976) should be followed
				  in the general reassessment of subdivided and rezoned lands, but the present
				  classification of the land should not change.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 1 - GENERAL PROVISIONS › Rule 3 - Directives on Real Property › Section 3-8 - Assessment of coal lands and coal rights

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-31
Sec. 8.
ASSESSMENT OF COAL LANDS. In order to provide uniformity to
				  the assessment of lands with present or former coal deposits thereon and
				  commonly owned by coal mining entities, the Board has determined as follows:
(1) Fee simple ownership of land shall
				be valued pursuant to guidelines provided in the real property appraisal
				manual. (p. LV-04
[50 IAC 2 was repealed filed Dec 13, 1989, 5:00 p.m.:
				13 IR 864; errata filed Feb 19, 1990, 3:35 p.m.: 13 IR
				1187.]
).
(2) Mineral
				ownership only within land shall be valued at $60.00 per acre.
(3) Surface ownership only shall be valued as
				fee simple ownership of land.
(4) A
				minimum of one acre shall be valued as Industrial land at the principal
				location of active mine operations.
(5) Land which has been surface mined prior
				to identification of soil association number or series shall be assigned a
				yield factor of .47, subject to the adjustments provided in the manuals for
				influence factors.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 2.4 - REAL PROPERTY ASSESSMENT MANUAL › Rule 1 - 2011 Real Property Assessment Manual › Section 1-1 - Applicability; provisions; procedures

Current through July 10, 2024
Authority: IC
				  4-22-2-21;
				  IC
				  6-1.1-4-26;
				  IC 6-1.1-31; IC
				  6-1.1-35-1
Affected: IC 5-3-1; IC 6-1.1-4; IC 6-1.1-15; IC
				  6-1.1-31-5
Sec. 1.
(a) This
				article applies to the assessment of all real property under IC
				6-1.1-4.
(b) All real property
				assessed after December 31, 2020, must be assessed in accordance with the 2021
				Real Property Assessment Manual (Manual) and the Real Property Assessment
				Guidelines for 2021 (Guidelines), incorporated by reference under section 2 of
				this rule.
(c) The purpose of this
				rule is to accurately determine "true tax value" as defined in the 2021 Real
				Property Assessment Manual and the Real Property Assessment Guidelines for
				2021, not to mandate that any specific assessment method be followed. The
				intent of the department of local government finance is that an assessment
				determined by an assessing official in accordance with this rule, and the
				Manual and Guidelines incorporated herein by reference, shall be presumed to be
				correct. Any evidence relevant to the true tax value of the property as of the
				assessment date may be presented to rebut the presumption of correctness of the
				assessment. Such evidence may include an appraisal prepared in accordance with
				generally recognized appraisal standards; however, there is no requirement that
				an appraisal be presented either to support or to rebut an assessment. Instead,
				the validity of the assessment shall be evaluated on the basis of all relevant
				evidence presented. Whether an assessment is correct shall be determined on the
				basis of whether, in light of the relevant evidence, it reflects the property's
				true tax value.
(d) If the county
				assessor elects, under IC
				6-1.1-31-5,
				to consider additional factors not provided for in this rule or the Manual and
				Guidelines incorporated herein by reference, the county assessor shall submit a
				written request for approval of such factors by the department of local
				government finance at least sixty (60) days before the assessments are made and
				not later than November 1, 2020. To be approved, the additional factors must
				assist in the effort to establish true tax value.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 2.4 - REAL PROPERTY ASSESSMENT MANUAL › Rule 1 - 2011 Real Property Assessment Manual › Section 1-2 - Incorporation by reference

Current through July 10, 2024
Authority: IC
				  4-22-2-21;
				  IC
				  6-1.1-4-26;
				  IC 6-1.1-31; IC
				  6-1.1-35-1
Affected: IC 6-1.1-4
Sec. 2.
(a) As used
				in this article, "2021 Real Property Assessment Manual" refers to the Real
				Property Assessment Manual published by the department of local government
				finance.
(b) As used in this
				article, the "Real Property Assessment Guidelines for 2021" refers to the Real
				Property Assessment Guidelines published by the department of local government
				finance.
(c) The 2021 Real Property
				Assessment Manual and the Real Property Assessment Guidelines for 2021 are
				incorporated by reference, which are incorporated by reference under the
				authority of IC
				4-22-2-21.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 1 - Purpose › Section 1-1 - Purpose

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7
Sec. 1.
The purpose of this article is to provide the method for the
				  assessment of mobile homes.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 2 - Definitions › Section 2-1 - Definitions

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7
Sec. 1.
The definitions in this rule apply throughout this
				  article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 2 - Definitions › Section 2-2.5 - "Department" defined

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7
Sec. 2.5.
"Department" means the department of local government
				  finance.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 2 - Definitions › Section 2-2 - "Annually assessed mobile home" defined

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7; IC 9-17-6
Sec. 2.
"Annually assessed mobile home" means a mobile home
				  that:
(1) has a certificate of title
				issued by the bureau of motor vehicles under IC 9-17-6; and
(2) is not on a permanent
				foundation.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 2 - Definitions › Section 2-3 - "Mobile home" defined

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7-1; IC 9-13-2-96
Sec. 3.
"Mobile home" means the following:
(1) A dwelling as defined in IC
				6-1.1-7-1(b).
(2) A manufactured
				home as defined in IC 9-13-2-96.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 2 - Definitions › Section 2-3.5 - "Permanent foundation" defined

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7; IC 9-17-6-15.5
Sec. 3.5.
"Permanent foundation" means any structural system capable of
				  transposing loads from a structure to the earth at a depth below the
				  established frost line.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 2 - Definitions › Section 2-4 - "Real property mobile home" defined

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7; IC 9-17-6-15.5
Sec. 4.
"Real property mobile home" means a mobile home that has an
				  affidavit of transfer to real estate recorded by the county recorder under IC
				  9-17-6-15.5 or has a certificate of title issued by the bureau of motor
				  vehicles under IC 9-17-6 and is attached to a permanent foundation.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 3 - Method › Section 3-1 - Method

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-7
Sec. 1.
(a) The
				county assessor or township assessor, if any, shall assess the mobile home for
				taxation under this article.
(b) A
				mobile home shall be assessed as real property under the real property
				assessment rules in effect on January 1 using the Residential Cost Schedules
				found in the department's Real Property Assessment Manual and Real Property
				Assessment Guidelines incorporated by reference in
				50 IAC
				2.4-1-2, if the mobile home meets the definition given
				in
				50 IAC
				3.3-2-4.
(c) A mobile home shall be assessed as
				inventory in accordance with the personal property rules in effect on January 1
				if the mobile home is held for sale in the ordinary course of a trade or
				business.
(d) A mobile home and all
				exterior features, yard structures, and improvements owned by the mobile
				homeowner and located on the same parcel as the mobile home shall be annually
				assessed under
				50 IAC
				3.3-5-1(b)  if the mobile home meets
				the definition given in
				50 IAC
				3.3-2-2.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 3 - Method › Section 3-2 - Liability for property tax

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-2-4; IC 6-1.1-7
Sec. 2.
(a) The owner
				of a real property mobile home on the assessment date of a year is liable for
				the taxes imposed for that year on the real property mobile home, unless a
				person holding, possessing, controlling, or occupying the real property mobile
				home on the assessment date of a year is liable for the taxes imposed for that
				year on the property under a memorandum of lease or other contract with the
				owner that is recorded with the county recorder before January 1, 1998. When a
				person other than the owner of the real property mobile home pays any property
				taxes, as required by this section and IC 6-1.1-2-4, that person may recover
				the amount paid from the owner, unless the parties have agreed to other terms
				in a contract.
(b) A person
				holding, possessing, controlling, or occupying an annually assessed mobile home
				on the assessment date of a year is liable for the taxes imposed for that year
				on the property unless the:
(1) person
				establishes that the annually assessed mobile home is being assessed and taxed
				in the name of the owner; or
(2)
				owner is liable for the taxes under a contract with that person.
When a person other than the owner of the annually assessed
				  mobile home pays any property taxes, as required by this section and IC
				  6-1.1-2-4, that person may recover the amount paid from the owner, unless the
				  parties have agreed to other terms in a contract.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 4 - Assessment Dates › Section 4-1 - Assessment dates

Current through July 10, 2024
Authority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-2-1; IC 6-1.1-7-7; IC 6-1.1-22-9
Sec. 1.
(a) An
				annually assessed mobile home shall be assessed on January 1 and taxed at the
				current year's tax rate. The owner of an annually assessed mobile home shall
				pay the tax in accordance with IC 6-1.1-7-7.
(b) A mobile home assessed as real property
				under
				50 IAC 3.3-3-1(b)
				 shall be assessed on January 1 and taxed at
				the following year's rate.
(c) A
				mobile home assessed as personal property under
				50 IAC 3.3-3-1(c)
				 shall be assessed on January 1 and taxed at
				the following year's rate.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 5 - Valuation Guide › Section 5-1 - Criteria for valuation

Current through July 10, 2024
Authority: IC
				  6-1.1-7-2;
				  IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-7-2
Sec. 1.
(a) County
				assessors or township assessors, if any, shall use the standard of true tax
				value as set forth in the real property assessment rules in the assessment of
				mobile homes.
(b) All annually
				assessed mobile homes shall have a true tax value set at the least of the
				values determined using:
(1) the National
				Automobile Dealers Association Guide;
(2) the purchase price of the mobile home if
				the:
(A) sale is of a commercial enterprise
				nature;
(B) buyer and seller are
				not related by blood or marriage; and
(C) sale date is within one (1) year prior to
				or subsequent to the January 1 valuation date; or
(3) sales data for generally comparable
				mobile homes.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 3.3 - ASSESSMENT OF MOBILE HOMES › Rule 6 - Identification Numbers › Section 6-1 - Identification numbers for mobile homes

Current through July 10, 2024
Authority: IC 6-1.1-7-2
Affected: IC 6-1.1-7-16; IC 9-13-2-75
Sec. 1.
(a) For
				purposes of this section, "vehicle identification number" has the meaning set
				forth in IC 9-13-2-75.
(b)
				Assessing officials shall make reasonable efforts to provide the department
				with the existing vehicle identification number of each mobile home located
				within the assessing official's jurisdiction as of the assessment
				date.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 1 - Administration; Procedure › Section 1-1.1 - Primary definitions

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-1-11; IC 6-1.1-3-1.5
Sec. 1.1.
(a) The
				definitions in this section apply throughout this article.
(b) "Assessed value" or "valuation" means an
				amount equal to the true tax value of property rounded to the nearest ten
				dollars ($10).
(c) "Assessing
				official" means a:
(1) township assessor, if
				any;
(2) county assessor;
				or
(3) member of a county property
				tax assessment board of appeals.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 1 - Administration; Procedure › Section 1-2 - Powers and duties of the department

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1
Affected: IC 6-1.1-3
Sec. 2.
The department is responsible under Indiana law for
				  promulgating rules, appraisal manuals, bulletins, returns, and forms to govern
				  the assessment of personal property subject to the ad valorem (tax on value)
				  property tax. The department promulgates this article as guidelines for the
				  assessment of personal property. Assessing officials and persons filing
				  personal property tax returns shall follow the department's guidance as given
				  in these guidelines, and any subsequent memoranda issued pursuant to these
				  guidelines, as well as applicable Indiana law.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 1 - Administration; Procedure › Section 1-3 - All property taxable

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-1; Article 10, Section 1 of the
				  Constitution of the State of Indiana
Sec. 3.
Unless specifically exempted by law, generally, all property
				  shall be taxed as personal property, real property, public utility, commercial
				  vessel, mobile home, motor vehicle excise, aircraft excise, intangible, or
				  subject to the bank tax act.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 1 - Administration; Procedure › Section 1-5 - Memorandums and guidance documents

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-35-1
Sec. 5.
(a) The
				department may issue memorandums and guidance documents. The memorandums and
				guidance documents are used to instruct taxing officials of their duties and
				provide administrative forms to be used by taxpayers, local and county
				officials as required by the various rules of the department. These documents
				are effective for the year designated and will remain in effect for subsequent
				tax years unless specifically rescinded or revised by subsequent memorandums
				and guidance documents.
(b) Copies
				of memorandums and guidance documents issued pursuant to this article may be
				obtained from the department's website.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 2 - Filing Requirements › Section 2-1 - Place of filing; assessment; proper place of assessments

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-8-3
Sec. 1.
(a) A
				personal property tax return must be filed in each taxing district where
				property has a tax situs subject to the qualifications contained in this
				article. A return may cover all business locations in a single taxing district.
				However, if the property is located in two (2) or more taxing districts within
				the same township, a separate return must be filed reporting the property in
				each of the taxing districts.
(b)
				Personal property that is owned by a person who is a resident of this state
				shall be assessed at the place where the owner is a resident except where
				personal property has a tax situs on the assessment date at another location in
				the state and the property is regularly used or permanently located, in which
				instance the assessment shall be made in such location.
(c) Personal property that is owned by a
				person who is a nonresident of this state shall be assessed at the place where
				the owner's principal office within this state is located, except where
				personal property has a tax situs on the assessment date at another location
				within the state where it is regularly used or permanently located. In such an
				instance, the return or returns should be filed in the taxing district where
				the property is permanently located or regularly used. When the owner does not
				have a principal office in the state, the property will be assessed where
				located on the assessment date.
(d)
				To the extent that residence determines the place of assessment of personal
				property held by a fiduciary in its fiduciary capacity, the residence of the
				fiduciary shall govern, except that in the assessment of personal property of
				an estate of a deceased person, the actual residence in this state of the
				deceased person immediately before death shall be applicable until such
				property has been distributed.
(e)
				If a controversy arises concerning the appropriate taxing district for
				assessing personal property, the determination made as follows shall be summary
				and final:
(1) The county assessor shall
				determine the correct taxing district for assessment purposes if a question
				arises as to the appropriate taxing district within the county.
(2) The department shall determine the proper
				county for assessment if the question arises as to which county within the
				state is the proper tax situs.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 2 - Filing Requirements › Section 2-2 - Who must file

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-1-10; IC
				  6-1.1-2-4;
				  IC
				  6-1.1-3-7
Sec. 2.
Every person (as defined in IC
				  6-1.1-1-10 )
				  owning, holding, possessing, or controlling personal property with a tax situs
				  within the state on January 1 of any year is required to file a personal
				  property tax return on or before May 15 of that year unless an extension of
				  time to file a return is obtained under section 3 of this rule. The obligation
				  to file a return is not diminished or affected by the failure of an assessor to
				  deliver or mail forms to a taxpayer. It is the responsibility of the taxpayer
				  to obtain forms from the assessor and file a timely return in compliance with
				  this article.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 2 - Filing Requirements › Section 2-3 - Extension of time to file returns

Current through July 10, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-3-7
Sec. 3.
(a) The
				township assessor, if any, or the county assessor may grant an extension of not
				more than thirty (30) days (to June 14) provided an extension is requested in
				writing prior to May 15 of the current year. The application must clearly state
				the reason for the request.
(b) The
				request must be made to the assessor with whom the return should be filed. The
				assessor may, at their discretion, approve or disapprove the request in
				writing. The approved request or a copy must be attached to each taxpayer's
				return required to be filed.
Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 2 - Filing Requirements › Section 2-4 - Liability

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1
Affected: IC
				  6-1.1-3-7
Sec. 4.
(a) The
				owner of any personal property on the assessment date of a year is liable for
				the taxes imposed for that year on the property. The owner of any personal
				property is generally the holder of legal title except when:
(1) title passes on January 1 of any year,
				only the person last obtaining title on said date shall be deemed to have title
				on January 1; and
(2) personal
				property is security for a debt and the debtor is in possession of such
				property, such debtor shall be deemed to be the owner.