IC 6TITLE 6. TAXATION
           Art. 1.REPEALED
           Art. 1.1.PROPERTY TAXES
           Art. 1.5.INDIANA BOARD OF TAX REVIEW
           Art. 2.REPEALED
           Art. 2.1.REPEALED
           Art. 2.3.UTILITY RECEIPTS TAX
           Art. 2.5.STATE GROSS RETAIL AND USE TAXES
           Art. 3.OTHER STATE INCOME TAXES
           Art. 3.1.STATE TAX LIABILITY CREDITS
           Art. 3.5.LOCAL TAXATION
           Art. 3.6.LOCAL INCOME TAXES
           Art. 4.REPEALED
           Art. 4.1.DEATH TAXES
           Art. 5.REPEALED
           Art. 5.1.REPEALED
           Art. 5.5.TAXATION OF FINANCIAL INSTITUTIONS
           Art. 6.MOTOR FUEL AND VEHICLE EXCISE TAXES
           Art. 7.TOBACCO TAXES
           Art. 8.MISCELLANEOUS
           Art. 8.1.DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
           Art. 9.INNKEEPER'S TAXES; OTHER LOCAL TAXES
           Art. 10.TAXATION OF INTERNET ACCESS

 

IC 6-1ARTICLE 1. REPEALED

Repealed by P.L.1-1993, SEC.27.

 

IC 6-1.1ARTICLE 1.1. PROPERTY TAXES
           Ch. 1.General Definitions and Rules of Construction
           Ch. 2.Imposition of Tax
           Ch. 3.Procedures for Personal Property Assessment
           Ch. 4.Procedures for Real Property Assessment
           Ch. 5.Real Property Assessment Records
           Ch. 5.5.Sales Disclosure Forms
           Ch. 6.Assessment of Certain Forest Lands
           Ch. 6.2.Assessment of Certain Windbreaks
           Ch. 6.5.Repealed
           Ch. 6.7.Assessment of Filter Strips
           Ch. 6.8.Assessment of Cemetery Land
           Ch. 7.Taxation of Mobile Homes
           Ch. 8.Taxation of Public Utility Companies
           Ch. 8.2.Credit for Railroad Car Maintenance and Improvements
           Ch. 8.5.Assessment of Industrial Facilities in Lake County
           Ch. 8.7.Assessment of Industrial Facilities
           Ch. 9.Assessment of Omitted or Undervalued Tangible Property
           Ch. 10.Exemptions
           Ch. 10.1.Repealed
           Ch. 10.3.County Option Exemption of Business Personal Property
           Ch. 11.Exemption Procedures
           Ch. 12.Assessed Value Deductions and Deduction Procedures
           Ch. 12.1.Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas
           Ch. 12.2.Deduction for Aircraft
           Ch. 12.3.Intrastate Aircraft Deduction
           Ch. 12.4.Investment Deduction
           Ch. 12.5.Infrastructure Development Zones
           Ch. 12.6.Deduction for Model Residence
           Ch. 12.7.Deduction for Personal Property Within a Certified Technology Park
           Ch. 12.8.Deduction for Residence in Inventory
           Ch. 12.9.Legalization of Certain Actions Taken Under IC 6-1.1-12.1
           Ch. 13.Review of Current Assessments by County Property Tax Assessment Board of Appeals
           Ch. 14.Review of Assessments by the Department of Local Government Finance
           Ch. 15.Procedures for Review and Appeal of Assessment and Correction of Errors
           Ch. 16.Limitations on the Powers of Officials and Boards to Change Personal Property Assessments
           Ch. 17.Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
           Ch. 18.Limitations on Property Tax Rates and Appropriations
           Ch. 18.5.Civil Government Property Tax Controls
           Ch. 18.6.Repealed
           Ch. 19.Public School Corporation Property Tax Controls
           Ch. 20.Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions
           Ch. 20.1.Repealed
           Ch. 20.2.Rainy Day Fund Loans to Certain Counties
           Ch. 20.3.Distressed Political Subdivisions
           Ch. 20.4.Local Homestead Credits
           Ch. 20.5.Repealed
           Ch. 20.6.Credit for Excessive Property Taxes
           Ch. 20.7.Repealed
           Ch. 20.8.Repealed
           Ch. 20.9.Repealed
           Ch. 21.Repealed
           Ch. 21.1.Rainy Day Fund Loans to the City of LaPorte
           Ch. 21.2.Tax Increment Replacement
           Ch. 21.3.Rainy Day Fund Loans for Taxing Units Affected by Transmission Manufacturer Bankruptcy
           Ch. 21.4.Rainy Day Fund Loans for Eligible School Corporations
           Ch. 21.5.Loans to Qualified Taxing Units
           Ch. 21.6.Repealed
           Ch. 21.7.Repealed
           Ch. 21.8.Rainy Day Fund Loans to Qualified Taxing Units
           Ch. 21.9.Rainy Day Fund Loans for Qualified Taxing Units
           Ch. 22.General Procedures for Property Tax Collection
           Ch. 22.5.Provisional Property Tax Statements
           Ch. 22.6.Expired
           Ch. 23.Provisions for Collection of Delinquent Personal Property Taxes
           Ch. 23.5.Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home
           Ch. 24.Sale of Real Property When Taxes or Special Assessments Become Delinquent
           Ch. 24.5.Determination of Serial Tax Delinquencies
           Ch. 25.Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments
           Ch. 26.Refunds for Erroneous or Excessive Tax Payments
           Ch. 27.Settlement for Amounts Collected by County Treasurer
           Ch. 28.County Property Tax Assessment Board of Appeals
           Ch. 29.County Board of Tax Adjustment
           Ch. 29.5.Repealed
           Ch. 30.General Provisions Concerning the Department of Local Government Finance
           Ch. 31.Department of Local Government Finance─Adoption of Rules, Forms, and Returns
           Ch. 31.5.Computer Specifications
           Ch. 31.7.Professional Appraisers and Professional Appraisal Firms
           Ch. 32.Repealed
           Ch. 33.Repealed
           Ch. 33.5.Department of Local Government Finance Division of Data Analysis
           Ch. 34.Determination of School Assessment Ratios and Adjustment Factors
           Ch. 35.Supervision of Assessing Officials
           Ch. 35.2.Training of Assessing Officials
           Ch. 35.5.Assessor-Appraiser Examination and Certification
           Ch. 35.7.Assessor, Appraiser, and Tax Representative Standards of Conduct
           Ch. 36.Miscellaneous Assessment and Collection Provisions
           Ch. 37.Miscellaneous Penalty and Interest Provisions
           Ch. 38.Repealed
           Ch. 39.Economic Development Districts
           Ch. 40.Maritime Opportunity Districts
           Ch. 41.Cumulative Fund Tax Levy Procedures
           Ch. 42.Brownfield Revitalization Zone Tax Abatement
           Ch. 43.Economic Development Incentive Accountability
           Ch. 44.Deduction for Purchases of Investment Property by Manufacturers of Recycled Components
           Ch. 45.Enterprise Zone Investment Deduction
           Ch. 45.5.Brownfield Tax Reduction or Waiver
           Ch. 46.County Option Deduction for Land Bank Transferees
           Ch. 46.2.Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District
           Ch. 47.County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities

 

IC 6-1.1-1Chapter 1. General Definitions and Rules of Construction
           6-1.1-1-1Applicability
           6-1.1-1-1.5"Assessing official"
           6-1.1-1-2"Assessment date"
           6-1.1-1-3"Assessed value" or "assessed valuation"
           6-1.1-1-3"Assessed value" or "assessed valuation"
           6-1.1-1-3.1"Assisted living services"
           6-1.1-1-3.5"Base rate"
           6-1.1-1-3.8"Civil taxing unit"
           6-1.1-1-4"Common council of city" or "county council"
           6-1.1-1-4.5"County property tax assessment board of appeals"
           6-1.1-1-5"Deduction"
           6-1.1-1-5.4"Department"
           6-1.1-1-5.5Repealed
           6-1.1-1-6"Exemption"
           6-1.1-1-7"Filing date"
           6-1.1-1-8"General assessment provisions of this article"
           6-1.1-1-8.3"Indiana board"
           6-1.1-1-8.4"Inventory"
           6-1.1-1-8.4"Inventory"
           6-1.1-1-8.5"Key number"
           6-1.1-1-8.7"Mobile home"
           6-1.1-1-8.8"Mobile home community"
           6-1.1-1-9"Owner"
           6-1.1-1-9"Owner"
           6-1.1-1-10"Person"
           6-1.1-1-11"Personal property"
           6-1.1-1-12"Political subdivision"
           6-1.1-1-13Repealed
           6-1.1-1-14"Property taxation"
           6-1.1-1-15"Real property"
           6-1.1-1-16"School corporation"
           6-1.1-1-17"Special assessment"
           6-1.1-1-18"State agency"
           6-1.1-1-19"Tangible property"
           6-1.1-1-20"Taxing district"
           6-1.1-1-21"Taxing unit"
           6-1.1-1-22Repealed
           6-1.1-1-22.5"Tract"
           6-1.1-1-22.7Repealed
           6-1.1-1-23Gender pronoun; singular nouns
           6-1.1-1-24Duties of township assessor assumed by county assessor
           6-1.1-1-25Determination of a deadline date under this article; first business day after the stated deadline

 

IC 6-1.1-1-1Applicability

     Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-1.5"Assessing official"

     Sec. 1.5. (a) "Assessing official" means:

(1) a township assessor (if any);

(2) a county assessor; or

(3) a member of a county property tax assessment board of appeals.

     (b) The term "assessing official" does not grant a member of the county property tax assessment board of appeals primary assessing functions except as may be granted to the member by law.

As added by P.L.41-1993, SEC.3. Amended by P.L.1-1994, SEC.24; P.L.6-1997, SEC.7; P.L.88-2005, SEC.3; P.L.146-2008, SEC.45.

 

IC 6-1.1-1-2"Assessment date"

     Sec. 2. "Assessment date" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.62, SEC.1; P.L.111-2014, SEC.1.

 

IC 6-1.1-1-3"Assessed value" or "assessed valuation"

     Note: This version of section effective until 7-1-2018. See also following version of this section, effective 7-1-2018.

     Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to:

(1) for assessment dates before March 1, 2001, thirty-three and one-third percent (33 1/3%) of the true tax value of property; and

(2) for assessment dates after February 28, 2001, the true tax value of property.

     (b) For purposes of calculating a budget, rate, or levy under IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-18.5, IC 6-1.1-20, IC 20-46-4, IC 20-46-5, and IC 20-46-6, "assessed value" or "assessed valuation" does not include the net assessed value of tangible property excluded and kept separately on a tax duplicate by a county auditor under IC 6-1.1-17-0.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.2; P.L.6-1997, SEC.6; P.L.291-2001, SEC.204; P.L.2-2006, SEC.35; P.L.146-2008, SEC.46; P.L.137-2012, SEC.12.

 

IC 6-1.1-1-3"Assessed value" or "assessed valuation"

     Note: This version of section effective 7-1-2018. See also preceding version of this section, effective until 7-1-2018.

     Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to:

(1) for assessment dates before March 1, 2001, thirty-three and one-third percent (33 1/3%) of the true tax value of property; and

(2) for assessment dates after February 28, 2001, the true tax value of property.

     (b) For purposes of calculating a budget, rate, or levy under IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-18.5, IC 6-1.1-20, IC 20-46-4 (before January 1, 2019), IC 20-46-5 (before January 1, 2019), IC 20-46-6 (before January 1, 2019), and IC 20-46-8 (after December 31, 2018), "assessed value" or "assessed valuation" does not include the net assessed value of tangible property excluded and kept separately on a tax duplicate by a county auditor under IC 6-1.1-17-0.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.2; P.L.6-1997, SEC.6; P.L.291-2001, SEC.204; P.L.2-2006, SEC.35; P.L.146-2008, SEC.46; P.L.137-2012, SEC.12; P.L.244-2017, SEC.9.

 

IC 6-1.1-1-3.1"Assisted living services"

     Sec. 3.1. "Assisted living services" means the array of services that may be provided to a recipient residing in a facility eligible to provide home and community based services, including any and all of the following:

(1) Personal care services.

(2) Homemaker services.

(3) Chore services.

(4) Attendant care services.

(5) Companion services.

(6) Medication oversight (to the extent permitted under state law).

(7) Therapeutic, social, and recreational programming.

As added by P.L.255-2017, SEC.3.

 

IC 6-1.1-1-3.5"Base rate"

     Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under:

(1) the real property assessment guidelines of the department of local government finance; or

(2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1).

As added by P.L.228-2005, SEC.1.

 

IC 6-1.1-1-3.8"Civil taxing unit"

     Sec. 3.8. "Civil taxing unit" has the meaning set forth in IC 6-1.1-18.5-1.

As added by P.L.182-2009(ss), SEC.82.

 

IC 6-1.1-1-4"Common council of city" or "county council"

     Sec. 4. "Common council of a city" or "county council" includes a city-county council.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-4.5"County property tax assessment board of appeals"

     Sec. 4.5. "County property tax assessment board of appeals" means:

(1) a multiple county property tax assessment board of appeals established under IC 6-1.1-28-0.1; or

(2) a county property tax assessment board of appeals established under IC 6-1.1-28-1;

except as otherwise provided.

As added by P.L.207-2016, SEC.1.

 

IC 6-1.1-1-5"Deduction"

     Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed dollar amount from the assessed value of his property.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-5.4"Department"

     Sec. 5.4. "Department" refers to the department of local government finance.

As added by P.L.182-2009(ss), SEC.83.

 

IC 6-1.1-1-5.5Repealed

As added by P.L.88-2005, SEC.4. Repealed by P.L.146-2008, SEC.818.

 

IC 6-1.1-1-6"Exemption"

     Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable under this article.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-7"Filing date"

     Sec. 7. "Filing date", for purposes of IC 6-1.1-3 and IC 6-1.1-16-1, has the meaning set forth in IC 6-1.1-3-1.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.111-2014, SEC.2.

 

IC 6-1.1-1-8"General assessment provisions of this article"

     Sec. 8. "General assessment provisions of this article" means the law contained in:

     (1) chapters 3, 4, 5, 9, 11, 13, 14, 15, 16, 28, 31, and 35 of this article;

     (2) sections 4, 6, 7, 8, 11, 12, and 13 of chapter 30 of this article;

     (3) sections 1 through 7, inclusive, of chapter 36 of this article; and

     (4) sections 2, 3, 7, 8, 9, 10.7, 11, 12, and 13 of chapter 37 of this article.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.67-2006, SEC.1.

 

IC 6-1.1-1-8.3"Indiana board"

     Sec. 8.3. "Indiana board" refers to the Indiana board of tax review established by IC 6-1.5-2-1.

As added by P.L.198-2001, SEC.4.

 

IC 6-1.1-1-8.4"Inventory"

     Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.

     Sec. 8.4. (a) "Inventory" means:

(1) materials held for processing or for use in production;

(2) finished or partially finished goods of a manufacturer or processor; and

(3) property held for sale in the ordinary course of trade or business.

     (b) The term includes:

(1) items that qualify as inventory under 50 IAC 4.2-5-1 (as effective December 31, 2008); and

(2) subject to subsection (c), a mobile home or manufactured home that:

(A) does not qualify as real property;

(B) is located in a mobile home community;

(C) is unoccupied; and

(D) is owned and held for sale by the owner of the mobile home community.

     (c) Subsection (b)(2) applies regardless of whether the mobile home that is held for sale is new or was previously owned.

As added by P.L.146-2008, SEC.47. Amended by P.L.182-2009(ss), SEC.84.

 

IC 6-1.1-1-8.4"Inventory"

     Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.

     Sec. 8.4. (a) "Inventory" means:

(1) materials held for processing or for use in production;

(2) finished or partially finished goods of a manufacturer or processor; and

(3) property held for sale in the ordinary course of trade or business.

     (b) The term includes:

(1) items that qualify as inventory under 50 IAC 4.2-5-1 (as effective December 31, 2008); and

(2) subject to subsection (c), a mobile home or manufactured home that:

(A) does not qualify as real property;

(B) is located in a mobile home community;

(C) is unoccupied; and

(D) is owned and held for sale or lease by the owner of the mobile home community.

     (c) Subsection (b)(2) applies regardless of whether the mobile home that is held for sale or lease is new or was previously owned.

As added by P.L.146-2008, SEC.47. Amended by P.L.182-2009(ss), SEC.84; P.L.235-2017, SEC.1.

 

IC 6-1.1-1-8.5"Key number"

     Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that:

(1) identifies the taxing district in which the tract is located;

(2) is a number that is not assigned to any other tract in the county; and

(3) is listed in the transfer book or records maintained under IC 6-1.1-5.

As added by P.L.73-1987, SEC.1.

 

IC 6-1.1-1-8.7"Mobile home"

     Sec. 8.7. "Mobile home" has the meaning set forth in IC 6-1.1-7-1.

As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3.

 

IC 6-1.1-1-8.8"Mobile home community"

     Sec. 8.8. "Mobile home community" has the meaning set forth in IC 16-41-27-5.

As added by P.L.113-2010, SEC.12.

 

IC 6-1.1-1-9"Owner"

     Note: This version of section amended by P.L.255-2017, SEC.4, effective 4-28-2017. See also following version of this section amended by P.L.235-2017, SEC.2, effective 1-1-2018.

     Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section.

     (b) Except as otherwise provided in this section, the holder of the legal title to personal property, or the legal title in fee to real property, is the owner of that property, regardless of whether the holder of the legal title holds a fractional interest, a remainder interest, a life estate, or a tenancy for a term of years.

     (c) When title to tangible property passes on the assessment date of any year, only the person obtaining title is the owner of that property on the assessment date.

     (d) When the mortgagee of real property is in possession of the mortgaged premises, the mortgagee is the owner of that property.

     (e) When personal property is security for a debt and the debtor is in possession of the property, the debtor is the owner of that property.

     (f) When a life tenant of real property or a holder of a tenancy for a term of years in real property is in possession of the real property, only the life tenant or the holder of a tenancy for a term of years is the owner of that property.

     (g) When the grantor of a qualified personal residence trust created under United States Treasury Regulation 25.2702-5(c)(2) is:

(1) in possession of the real property transferred to the trust; and

(2) entitled to occupy the real property rent free under the terms of the trust;

the grantor is the owner of that real property.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.101-2008, SEC.1; P.L.255-2017, SEC.4.

 

IC 6-1.1-1-9"Owner"

     Note: This version of section amended by P.L.235-2017, SEC.2, effective 1-1-2018. See also preceding version of this section amended by P.L.255-2017, SEC.4, effective 4-28-2017.

     Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section.

     (b) Except as otherwise provided in this section, the holder of the legal title to personal property, or the legal title in fee to real property, is:

(1) the owner of that property, if a title document is not ordinarily issued to an owner for that type of property; or

(2) the owner of that property who is designated as the grantee, buyer, or other equivalent term in the title document or bureau of motor vehicles affidavit of sale or disposal, if a title document is ordinarily issued to an owner for that type of property.

     (c) When title to tangible property passes on the assessment date of any year, only the person obtaining title is the owner of that property on the assessment date.

     (d) When the mortgagee of real property is in possession of the mortgaged premises, the mortgagee is the owner of that property.

     (e) When personal property is security for a debt and the debtor is in possession of the property, the debtor is the owner of that property.

     (f) When a life tenant of real property is in possession of the real property, the life tenant is the owner of that property.

     (g) When the grantor of a qualified personal residence trust created under United States Treasury Regulation 25.2702-5(c)(2) is:

(1) in possession of the real property transferred to the trust; and

(2) entitled to occupy the real property rent free under the terms of the trust;

the grantor is the owner of that real property.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.101-2008, SEC.1; P.L.235-2017, SEC.2.

 

IC 6-1.1-1-10"Person"

     Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.74.

 

IC 6-1.1-1-11"Personal property"

     Sec. 11. (a) Subject to the limitation contained in subsection (b), "personal property" means:

(1) billboards and other advertising devices which are located on real property that is not owned by the owner of the devices;

(2) foundations (other than foundations which support a building or structure) on which machinery or equipment:

(A) held for sale in the ordinary course of a trade or business;

(B) held, used, or consumed in connection with the production of income; or

(C) held as an investment;

is installed;

(3) all other tangible property (other than real property) which:

(A) is being held as an investment; or

(B) is depreciable personal property; and

(4) mobile homes that do not qualify as real property and are not described in subdivision (3).

     (b) Personal property does not include the following:

(1) Commercially planted and growing crops while in the ground.

(2) Computer application software.

(3) Inventory.

[Pre-1975 Property Tax Recodification Citations: 6-1-20-4 part; 6-1-20-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1984, SEC.1; P.L.98-1989, SEC.3; P.L.214-2005, SEC.10; P.L.146-2008, SEC.48; P.L.131-2008, SEC.2; P.L.1-2009, SEC.26.

 

IC 6-1.1-1-12"Political subdivision"

     Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-26; 6-1-46-2.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-13Repealed

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.1-1988, SEC.10.

 

IC 6-1.1-1-14"Property taxation"

     Sec. 14. "Property taxation" means the taxation of property under this article.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-15"Real property"

     Sec. 15. "Real property" means:

(1) land located within this state;

(2) a building or fixture situated on land located within this state;

(3) an appurtenance to land located within this state;

(4) an estate in land located within this state, or an estate, right, or privilege in mines located on or minerals, including but not limited to oil or gas, located in the land, if the estate, right, or privilege is distinct from the ownership of the surface of the land; and

(5) notwithstanding IC 6-6-6-7, a riverboat:

(A) licensed under IC 4-33; or

(B) operated under an operating agent contract under IC 4-33-6.5;

for which the department of local government finance shall prescribe standards to be used by assessing officials.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1. As amended by P.L.25-1995, SEC.11; P.L.90-2002, SEC.20; P.L.92-2003, SEC.60; P.L.146-2008, SEC.49.

 

IC 6-1.1-1-16"School corporation"

     Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is not limited to, any school city, school town, consolidated school corporation, metropolitan school district, township school corporation, county school corporation, united school corporation, and a community school corporation.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.233-2015, SEC.15.

 

IC 6-1.1-1-17"Special assessment"

     Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, sewer assessment, sewage assessment, or any other assessment which by law is placed on the records of the county treasurer for collection.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-2.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-18"State agency"

     Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university or other instrumentality of this state, but does not include a political subdivision or an instrumentality of a political subdivision.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-19"Tangible property"

     Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-6.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-20"Taxing district"

     Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total rate.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-21"Taxing unit"

     Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-68-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-22Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-2005, SEC.5. Repealed by P.L.146-2008, SEC.818.

 

IC 6-1.1-1-22.5"Tract"

     Sec. 22.5. "Tract" means any area of land that is under common ownership and is contained within a continuous border.

As added by P.L.74-1987, SEC.1.

 

IC 6-1.1-1-22.7Repealed

As added by P.L.88-2005, SEC.6. Repealed by P.L.146-2008, SEC.818.

 

IC 6-1.1-1-23Gender pronoun; singular nouns

     Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.

     (b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, where appropriate.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-1-24Duties of township assessor assumed by county assessor

     Sec. 24. If a transfer from a township assessor to the county assessor of the assessment duties prescribed by this article occurs as described in IC 36-2-15-5(c), a reference to the township assessor in this article is considered to be a reference to the county assessor.

As added by P.L.219-2007, SEC.9. Amended by P.L.3-2008, SEC.32; P.L.1-2010, SEC.20; P.L.167-2015, SEC.3.

 

IC 6-1.1-1-25Determination of a deadline date under this article; first business day after the stated deadline

     Sec. 25. If a deadline imposed upon a political subdivision, the department of local government finance, or the Indiana board by this article is not a business day, the last day for the political subdivision, the department of local government finance, or the Indiana board to take the action required by this article is the first business day after the stated deadline.

As added by P.L.244-2015, SEC.1.

 

IC 6-1.1-2Chapter 2. Imposition of Tax
           6-1.1-2-0.1Application of certain amendments to chapter
           6-1.1-2-1Property subject to tax
           6-1.1-2-1.5Annual assessment date prescribed
           6-1.1-2-2Assessment methods
           6-1.1-2-3Rate of tax; use of revenues
           6-1.1-2-4Liability for tax; assessment of improvement or appurtenance separately from land
           6-1.1-2-4Liability for tax; assessment of improvement or appurtenance separately from land
           6-1.1-2-5Partnership property
           6-1.1-2-6Repealed
           6-1.1-2-7Exempt property
           6-1.1-2-8Application of P.L.6-1997; changing method of assessed valuation; tax rates, deductions, limits on indebtedness; computation of assessed value growth quotient, tax rates, other values; state board of tax commissioner duties; intent of general assembly
           6-1.1-2-10Legalization of certain actions of department before November 21, 2007; validation of certain local government actions

 

IC 6-1.1-2-0.1Application of certain amendments to chapter

     Sec. 0.1. The following amendments to this chapter apply as follows:

(1) The amendments made to section 6 of this chapter (before its repeal) by P.L.98-1989 apply to boating years beginning after December 31, 1989.

(2) The amendments made to section 4 of this chapter by P.L.51-1997 apply only to assessment years beginning after December 31, 1997.

(3) If a court makes a final determination that the commercial vehicle excise tax, as added by P.L.181-1999 is invalid, the amendments made to section 7 of this chapter by P.L.181-1999 are void upon the exhaustion of all appeals of the court's final determination.

As added by P.L.220-2011, SEC.116.

 

IC 6-1.1-2-1Property subject to tax

     Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-1.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-2-1.5Annual assessment date prescribed

     Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:

(1) March 1 in a year ending before January 1, 2016; and

(2) January 1 in a year beginning after December 31, 2015.

     (b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:

(1) January 15 in a year ending before January 1, 2017; and

(2) January 1 in a year beginning after December 31, 2016.

As added by P.L.111-2014, SEC.3.

 

IC 6-1.1-2-2Assessment methods

     Sec. 2. (a) All tangible property which is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal manner.

     (b) Personal property which is subject to assessment and taxation shall be assessed annually in the manner prescribed in this article.

     (c) Real property which is subject to assessment and taxation shall be assessed in the manner and at the times prescribed in this article.

     (d) This section applies to assessment dates described in section 1.5(a)(2) and 1.5(b)(2) of this chapter. The true tax value of tangible property that is subject to assessment in a year shall be determined as of the assessment date in that year. Except as otherwise expressly provided by law enacted after July 1, 2014, a change in use, value, character, or ownership of tangible property after an assessment date shall not be considered in determining the true tax value of the tangible property for that assessment date.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.111-2014, SEC.4.

 

IC 6-1.1-2-3Rate of tax; use of revenues

     Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of property shall be determined in the manner provided by law. Property tax revenues shall be used for state expenditures and for the support of the political subdivisions of this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-1.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-2-4Liability for tax; assessment of improvement or appurtenance separately from land

     Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.

     Sec. 4. (a) The owner of any real property on the assessment date of a year is liable for the taxes imposed for that year on the property, unless a person holding, possessing, controlling, or occupying any real property on the assessment date of a year is liable for the taxes imposed for that year on the property under a memorandum of lease or other contract with the owner that is recorded with the county recorder before January 1, 1998. A person holding, possessing, controlling, or occupying any personal property on the assessment date of a year is liable for the taxes imposed for that year on the property unless:

(1) the person establishes that the property is being assessed and taxed in the name of the owner; or

(2) the owner is liable for the taxes under a contract with that person.

When a person other than the owner pays any property taxes, as required by this section, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.

     (b) An owner on the assessment date of a year of real property that has an improvement or appurtenance that is:

(1) assessed as real property; and

(2) owned, held, possessed, controlled, or occupied on the assessment date of a year by a person other than the owner of the land;

is jointly liable for the taxes imposed for the year on the improvement or appurtenance with the person holding, possessing, controlling, or occupying the improvement or appurtenance on the assessment date.

     (c) An improvement or appurtenance to land that, on the assessment date of a year, is held, possessed, controlled, or occupied by a different person than the owner of the land may be listed and assessed separately from the land only if the improvement or appurtenance is held, possessed, controlled, or occupied under a memorandum of lease or other contract that is recorded with the county recorder before January 1, 1998.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.1; P.L.51-1997, SEC.1.

 

IC 6-1.1-2-4Liability for tax; assessment of improvement or appurtenance separately from land

     Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.

     Sec. 4. (a) The owner of any real property on the assessment date of a year is liable for the taxes imposed for that year on the property, unless a person holding, possessing, controlling, or occupying any real property on the assessment date of a year is liable for the taxes imposed for that year on the property under a memorandum of lease or other contract with the owner that is recorded with the county recorder before January 1, 1998.

     (b) Except for a mobile home assessed as personal property, a person holding, possessing, controlling, or occupying any personal property on the assessment date of a year is liable for the taxes imposed for that year on the property unless:

(1) the person establishes that the property is being assessed and taxed in the name of the owner; or

(2) the owner is liable for the taxes under a contract with that person.

A person owning a mobile home assessed as personal property on the assessment date of a year is liable for the taxes imposed for that year on the property. When a person other than the owner pays any property taxes, as required by this section, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.

     (b) An owner on the assessment date of a year of real property that has an improvement or appurtenance that is:

(1) assessed as real property; and

(2) owned, held, possessed, controlled, or occupied on the assessment date of a year by a person other than the owner of the land;

is jointly liable for the taxes imposed for the year on the improvement or appurtenance with the person holding, possessing, controlling, or occupying the improvement or appurtenance on the assessment date.

     (c) An improvement or appurtenance to land that, on the assessment date of a year, is held, possessed, controlled, or occupied by a different person than the owner of the land may be listed and assessed separately from the land only if the improvement or appurtenance is held, possessed, controlled, or occupied under a memorandum of lease or other contract that is recorded with the county recorder before January 1, 1998.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.1; P.L.51-1997, SEC.1; P.L.235-2017, SEC.3.

 

IC 6-1.1-2-5Partnership property

     Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-4.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-2-6Repealed

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-1983, SEC.4; P.L.53-1988, SEC.1; P.L.347-1989(ss), SEC.2; P.L.98-1989, SEC.4; P.L.75-1989, SEC.1. Repealed by P.L.1-1990, SEC.65.

 

IC 6-1.1-2-7Exempt property

     Sec. 7. (a) As used in this section, "nonbusiness personal property" means personal property that is not:

(1) held for sale in the ordinary course of a trade or business;

(2) held, used, or consumed in connection with the production of income; or

(3) held as an investment.

     (b) The following property is not subject to assessment and taxation under this article:

(1) A commercial vessel that is subject to the net tonnage tax imposed under IC 6-6-6.

(2) A vehicle that is subject to the vehicle excise tax imposed under IC 6-6-5.

(3) A motorized boat or sailboat that is subject to the boat excise tax imposed under IC 6-6-11.

(4) Property used by a cemetery (as defined in IC 23-14-33-7) if the cemetery:

(A) does not have a board of directors, board of trustees, or other governing authority other than the state or a political subdivision; and

(B) has had no business transaction during the preceding calendar year.

(5) A commercial vehicle that is subject to the annual excise tax imposed under IC 6-6-5.5.

(6) Inventory.

(7) A recreational vehicle or truck camper that is subject to the annual excise tax imposed under IC 6-6-5.1.

(8) The following types of nonbusiness personal property:

(A) All-terrain vehicles.

(B) Snowmobiles.

(C) Rowboats, canoes, kayaks, and other human powered boats.

(D) Invalid chairs.

(E) Yard and garden tractors.

(F) Trailers that are not subject to an excise tax under:

(i) IC 6-6-5;

(ii) IC 6-6-5.1; or

(iii) IC 6-6-5.5.

As added by P.L.1-1990, SEC.66. Amended by P.L.52-1997, SEC.1; P.L.181-1999, SEC.1; P.L.146-2008, SEC.50; P.L.131-2008, SEC.3; P.L.1-2009, SEC.27; P.L.256-2017, SEC.1.

 

IC 6-1.1-2-8Application of P.L.6-1997; changing method of assessed valuation; tax rates, deductions, limits on indebtedness; computation of assessed value growth quotient, tax rates, other values; state board of tax commissioner duties; intent of general assembly

     Sec. 8. (a) IC 6-1.1-1-3, as amended by P.L.6-1997, and all changes in tax rates, deductions, and limits on indebtedness made by P.L.6-1997 apply only to budget years and property taxes first due and payable after December 31, 2001.

     (b) For the purpose of computing:

(1) the assessed value growth quotient under IC 6-1.1-18.5-2; and

(2) any other value that requires the use of an assessed value from a date before March 1, 2001;

for a budgetary appropriation, state distribution, or property tax levy first due and payable after December 31, 2001, the assessed value from a date before March 1, 2001, must first be increased from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value before the computation is made.

     (c) For the purpose of computing:

(1) a tax rate under IC 6-1.1-19-1.5 (before its repeal); and

(2) any other value that requires the use of a tax rate from a date before March 1, 2001;

for a budgetary appropriation, state distribution, or property tax levy first due and payable after December 31, 2001, a tax rate from a date before January 1, 2002, must first be reduced by dividing the tax rate by three (3) before the computation is made.

     (d) The state board of tax commissioners shall adjust the tax rates of all taxing units to eliminate the effects of changing assessed values from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value.

     (e) If a maximum property tax rate that was enacted before 1997 is not amended by P.L.6-1997, the state board of tax commissioners shall adjust the maximum tax rate to eliminate the effects of changing assessed values from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value.

     (f) The state board of tax commissioners shall prepare the initial schedule of adjusted assessed values for all political subdivisions under IC 36-1-15, as added by P.L.6-1997, not later than July 1, 2001.

     (g) It is the intent of the general assembly that all adjustments necessary to implement IC 6-1.1-1-3, as amended by P.L.6-1997, be made without raising the revenues available to governmental units more than would have occurred if P.L.6-1997 were not enacted. The state board of tax commissioners shall provide fiscal officers in the taxing units, assessing officials, and members of the board of tax adjustment with instructions on how to implement this section.

     (h) If a statute that imposes an assessed value limitation on the aggregate amount of bonds that a political subdivision may issue that was enacted before 1997 is not amended by P.L.6-1997, the state board of tax commissioners shall adjust the assessed value limitation to eliminate the effects of changing assessed values from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value.

     (i) The state board of tax commissioners shall, if necessary to protect owners of bonds payable in whole or in part from tax increment, adjust the base assessed value to neutralize the effect of changing assessed values under P.L.6-1997 from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value under the following statutes:

(1) IC 6-1.1-39.

(2) IC 8-22-3.5.

(3) IC 36-7-14.

(4) IC 36-7-14.5.

(5) IC 36-7-15.1.

(6) IC 36-7-30.

As added by P.L.220-2011, SEC.117.

 

IC 6-1.1-2-10Legalization of certain actions of department before November 21, 2007; validation of certain local government actions

     Sec. 10. (a) Any action taken by the department of local government finance before November 21, 2007, to do any of the following with respect to property taxes first due and payable in 2007 in any county is legalized and validated:

(1) Halt billing and collection.

(2) Invalidate the certification under IC 6-1.1-17-16(i) of the department's actions concerning budgets, rates, and levies.

(3) Revise and reissue certifications referred to in subdivision (2).

(4) Require the preparation and delivery under IC 6-1.1-22-5 of an abstract that is based on the assessed values determined in a reassessment:

(A) performed by; or

(B) ordered by;

the department of local government finance under IC 6-1.1-4 or IC 6-1.1-14.

(5) Allow payments of installments on dates and in amounts different from the dates and amounts that applied in an earlier issuance of tax statements by the county.

(6) Allow the issuance of reconciling property tax statements to reconcile the payment of different amounts referred to in subdivision (5) as compared to the amounts finally determined to be due and payable.

(7) Waive all or part of a penalty under IC 6-1.1-37-10.

     (b) The department of local government finance may take any action listed in subsection (a) on or after November 21, 2007, with respect to property taxes first due and payable in 2007 in any county.

     (c) Any action taken before November 21, 2007, by a unit of local government or a public official on behalf of a unit of local government that:

(1) is in response to; and

(2) is consistent with;

an action of the department of local government finance referred to in subsection (a) is legalized and validated.

     (d) A unit of local government or a public official on behalf of a unit of local government may take any action on or after November 21, 2007, that:

(1) is in response to; and

(2) is consistent with;

an action of the department of local government finance referred to in subsection (a) or (b).

As added by P.L.220-2011, SEC.118. Amended by P.L.184-2016, SEC.1.

 

IC 6-1.1-3Chapter 3. Procedures for Personal Property Assessment
           6-1.1-3-1Residents and nonresidents; place of assessment; evidence of filing
           6-1.1-3-1.5"Filing date"
           6-1.1-3-2Property held by trustee, party, or receiver
           6-1.1-3-3Estate of deceased individuals
           6-1.1-3-4Conflicts involving assessment location; settlement
           6-1.1-3-5Assessment books and blanks; delivery
           6-1.1-3-6Return; furnishing to taxpayer
           6-1.1-3-7Filing returns; extension of time; consolidated returns
           6-1.1-3-7.2Exemption for certain business personal property with acquisition cost less than $20,000
           6-1.1-3-7.3Local service fee
           6-1.1-3-7.5Amended returns; tax adjustments; credits
           6-1.1-3-8Vending machine owners
           6-1.1-3-9Return; necessary information
           6-1.1-3-10Property located in two or more townships or taxing districts; additional returns
           6-1.1-3-11Repealed
           6-1.1-3-12Repealed
           6-1.1-3-13Repealed
           6-1.1-3-14Verification of returns
           6-1.1-3-15Failure to file return; alternative assessment procedures; election to file
           6-1.1-3-16Property converted for tax avoidance; assessment
           6-1.1-3-17Assessment list; certification to county auditor
           6-1.1-3-18Reports to county assessors and auditors; copies of returns
           6-1.1-3-19Information available to county assessor and county property tax assessment board of appeals
           6-1.1-3-20Change in valuation; notice
           6-1.1-3-21Preservation of records; inspection
           6-1.1-3-22Personal property tax rules; prohibition against amendment of certain rules; voided rules
           6-1.1-3-22.5Personal property tax; depreciable property; year of acquisition
           6-1.1-3-23General assembly findings; election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment
           6-1.1-3-24Valuation; outdoor advertising signs
           6-1.1-3-25Exemption from valuation limitations for property located in entrepreneur and enterprise district

 

IC 6-1.1-3-1Residents and nonresidents; place of assessment; evidence of filing

     Sec. 1. (a) Except as provided in subsection (c), personal property which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on the assessment date of the year for which the assessment is made.

     (b) Except as provided in subsection (c), personal property which is owned by a person who is not a resident of this state shall be assessed at the place where the owner's principal office within this state is located on the assessment date of the year for which the assessment is made.

     (c) Personal property shall be assessed at the place where it is situated on the assessment date of the year for which the assessment is made if the property is:

(1) regularly used or permanently located where it is situated; or

(2) owned by a nonresident who does not have a principal office within this state.

     (d) If a personal property return is filed pursuant to subsection (c), the owner of the property shall provide, within forty-five (45) days after the filing deadline, a copy or other written evidence of the filing of the return to the assessor of the county in which the owner resides. If such evidence is not filed within forty-five (45) days after the filing deadline, the county assessor for the area where the owner resides shall determine if the owner filed a personal property return in the township or county where the property is situated. If such a return was filed, the property shall be assessed where it is situated. If such a return was not filed, the county assessor for the area where the owner resides shall notify the assessor of the township or county where the property is situated, and the property shall be assessed where it is situated. This subsection does not apply to a taxpayer who is required by the department of local government finance to file a summary of the taxpayer's business tangible personal property returns.

[Pre-1975 Property Tax Recodification Citations: 6-1-24-1; 6-1-24-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.1; Acts 1980, P.L.35, SEC.1; P.L.2-1998, SEC.14; P.L.90-2002, SEC.21; P.L.74-2003, SEC.1; P.L.146-2008, SEC.51; P.L.249-2015, SEC.1.

 

IC 6-1.1-3-1.5"Filing date"

     Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an amended return may be filed). The filing date is May 15.

As added by P.L.111-2014, SEC.5.

 

IC 6-1.1-3-2Property held by trustee, party, or receiver

     Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-6.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-3-3Estate of deceased individuals

     Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-7.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-3-4Conflicts involving assessment location; settlement

     Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if:

(1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or

(2) the conflict does not involve any other county and none of the townships in the county is served by a township assessor.

If the conflict involves different counties, the department of local government finance shall determine the proper place of assessment.

     (b) A determination made under this section by the department of local government finance is final.

     (c) If taxes are paid to a county which is not entitled to collect them, the department of local government finance may direct the authorities of the county which wrongfully collected the taxes to refund the taxes collected and any penalties charged on the taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.5-1988, SEC.41; P.L.90-2002, SEC.22; P.L.146-2008, SEC.52.

 

IC 6-1.1-3-5Assessment books and blanks; delivery

     Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor (if any) and the county assessor the proper assessment books and necessary blanks for the listing and assessment of personal property.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.53.

 

IC 6-1.1-3-6Return; furnishing to taxpayer

     Sec. 6. Between the assessment date and the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall furnish each person whose personal property is subject to assessment for that year with a personal property return.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.19; P.L.146-2008, SEC.54.

 

IC 6-1.1-3-7Filing returns; extension of time; consolidated returns

     Sec. 7. (a) Except as provided in subsections (b) and (c), a taxpayer shall, on or before the filing date of each year, file a personal property return with:

(1) the assessor of each township in which the taxpayer's personal property is subject to assessment; or

(2) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.

     (b) The township assessor or county assessor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's return if:

(1) the taxpayer submits a written application for an extension prior to the filing date; and

(2) the taxpayer is prevented from filing a timely return because of sickness, absence from the county, or any other good and sufficient reason.

     (c) If a taxpayer:

(1) has personal property subject to assessment in more than one (1) township in a county; or

(2) has personal property that is subject to assessment and that is located in two (2) or more taxing districts within the same township;

the taxpayer shall file a single return with the county assessor and attach a schedule listing, by township, all the taxpayer's personal property and the property's assessed value. The taxpayer shall provide the county assessor with the information necessary for the county assessor to allocate the assessed value of the taxpayer's personal property among the townships listed on the return and among taxing districts, including the street address, the township, and the location of the property.

     (d) The county assessor shall provide to each affected township assessor (if any) in the county all information filed by a taxpayer under subsection (c) that affects the township.

     (e) The county assessor may refuse to accept a personal property tax return that does not comply with subsection (c). For purposes of IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the date it is filed with the county assessor with the schedule required by subsection (c) attached.

[Pre-1975 Property Tax Recodification Citations: 6-1-23-2 part; 6-1-23-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.61-1983, SEC.1; P.L.56-1985, SEC.1; P.L.54-1991, SEC.1; P.L.41-1993, SEC.4; P.L.25-1995, SEC.12; P.L.6-1997, SEC.9; P.L.198-2001, SEC.5; P.L.146-2008, SEC.55; P.L.249-2015, SEC.2.

 

IC 6-1.1-3-7.2Exemption for certain business personal property with acquisition cost less than $20,000

     Sec. 7.2. (a) This section applies to assessment dates occurring after December 31, 2015.

     (b) As used in this section, "affiliate" means an entity that effectively controls or is controlled by a taxpayer or is associated with a taxpayer under common ownership or control, whether by shareholdings or other means.

     (c) As used in this section, "business personal property" means personal property that:

(1) is otherwise subject to assessment and taxation under this article;

(2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of income; and

(3) was:

(A) acquired by the taxpayer in an arms length transaction from an entity that is not an affiliate of the taxpayer, if the personal property has been previously used in Indiana before being placed in service in the county; or

(B) acquired in any manner, if the personal property has never been previously used in Indiana before being placed in service in the county.

The term does not include mobile homes assessed under IC 6-1.1-7, personal property held as an investment, or personal property that is assessed under IC 6-1.1-8 and is owned by a public utility subject to regulation by the Indiana utility regulatory commission. However, the term does include the personal property of a telephone company or a communications service provider if that personal property meets the requirements of subdivisions (1) through (3), regardless of whether that personal property is assessed under IC 6-1.1-8 and regardless of whether the telephone company or communications service provider is subject to regulation by the Indiana utility regulatory commission.

     (d) Notwithstanding section 7 of this chapter, if the acquisition cost of a taxpayer's total business personal property in a county is less than twenty thousand dollars ($20,000) for that assessment date, the taxpayer's business personal property in the county for that assessment date is exempt from taxation.

     (e) Except as provided in subsection (f), a taxpayer that is eligible for the exemption under this section for an assessment date shall indicate on the taxpayer's personal property tax return that the taxpayer's business personal property in the county is exempt from property taxation for the assessment date.

     (f) For purposes of the January 1, 2016, assessment date, a taxpayer that is eligible for the exemption under this section may file with the county assessor before May 17, 2016, a certification of the taxpayer's eligibility for the exemption under this section instead of indicating the taxpayer's eligibility for the exemption on the taxpayer's personal property tax return.

As added by P.L.80-2014, SEC.1. Amended by P.L.249-2015, SEC.3; P.L.199-2016, SEC.1.

 

IC 6-1.1-3-7.3Local service fee

     Sec. 7.3. (a) A county fiscal body may adopt an ordinance to impose a local service fee on each person that indicates on the person's personal property tax return or, for purposes of the January 1, 2016, assessment date, on the person's certification under section 7.2(f) of this chapter that the person's business personal property in the county is exempt from taxation under section 7.2 of this chapter for an assessment date after December 31, 2015.

     (b) The county fiscal body shall specify the amount of the local service fee in the ordinance. A local service fee imposed on a person under this section may not exceed fifty dollars ($50).

     (c) A local service fee imposed for an assessment date is due and payable at the same time that property taxes for that assessment date are due and payable. A county may collect a delinquent local service fee in the same manner as delinquent property taxes are collected.

     (d) The revenue from a local service fee:

(1) shall be allocated in the same manner and proportion and at the same time as property taxes are allocated to each taxing unit in the county; and

(2) may be used by a taxing unit for any lawful purpose of the taxing unit.

As added by P.L.242-2015, SEC.2. Amended by P.L.199-2016, SEC.2.

 

IC 6-1.1-3-7.5Amended returns; tax adjustments; credits

     Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the department of local government finance, not more than six (6) months, if the filing date for the original personal property tax return is before May 15, 2011, or twelve (12) months, if the filing date for the original personal property tax return is after May 14, 2011, after the later of the following:

(1) The filing date for the original personal property tax return, if the taxpayer is not granted an extension in which to file under section 7 of this chapter.

(2) The extension date for the original personal property tax return, if the taxpayer is granted an extension under section 7 of this chapter.

     (b) A tax adjustment related to an amended personal property tax return shall be made in conformity with rules adopted under IC 4-22-2 by the department of local government finance.

     (c) If a taxpayer wishes to correct an error made by the taxpayer on the taxpayer's original personal property tax return, the taxpayer must file an amended personal property tax return under this section within the time required by subsection (a). A taxpayer may claim on an amended personal property tax return any adjustment or exemption that would have been allowable under any statute or rule adopted by the department of local government finance if the adjustment or exemption had been claimed on the original personal property tax return.

     (d) Notwithstanding any other provision, if:

(1) a taxpayer files an amended personal property tax return under this section in order to correct an error made by the taxpayer on the taxpayer's original personal property tax return; and

(2) the taxpayer is entitled to a refund of personal property taxes paid by the taxpayer under the original personal property tax return;

the taxpayer is not entitled to interest on the refund.

     (e) If a taxpayer files an amended personal property tax return for a year before July 16 of that year, the taxpayer shall pay taxes payable in the immediately succeeding year based on the assessed value reported on the amended return.

     (f) If a taxpayer files an amended personal property tax return for a year after July 15 of that year, the taxpayer shall pay taxes payable in the immediately succeeding year based on the assessed value reported on the taxpayer's original personal property tax return. Subject to subsection (l), a taxpayer that paid taxes under this subsection is entitled to a credit in the amount of taxes paid by the taxpayer on the remainder of:

(1) the assessed value reported on the taxpayer's original personal property tax return; minus

(2) the finally determined assessed value that results from the filing of the taxpayer's amended personal property tax return.

Except as provided in subsection (k), the county auditor may apply the credit against the taxpayer's property taxes on personal property payable in the year or years that immediately succeed the year in which the taxes were paid, as applicable. The county is not required to pay interest on any amounts that a taxpayer is entitled to receive as a credit under this section.

     (g) A county auditor may carry a credit to which the taxpayer is entitled under subsection (f) forward to the immediately succeeding year or years, as applicable, and use the credit against the taxpayer's property taxes on personal property as follows:

(1) If the amount of the credit to which the taxpayer is initially entitled under subsection (f) does not exceed twenty-five thousand dollars ($25,000), the county auditor may carry the credit forward to the year immediately succeeding the year in which the taxes were paid.

(2) If the amount of the credit to which the taxpayer is initially entitled under subsection (f) exceeds twenty-five thousand dollars ($25,000), the county auditor may carry the credit forward for not more than three (3) consecutive years immediately succeeding the year in which the taxes were paid.

The credit is reduced each time the credit is applied to the taxpayer's property taxes on personal property in succeeding years by the amount applied.

     (h) If an excess credit remains after the credit is applied in the final year to which the credit may be carried forward under subsection (g), the county auditor shall refund to the taxpayer the amount of any excess credit that remains after application of the credit under subsection (g) not later than December 31 of the final year to which the excess credit may be carried.

     (i) The taxpayer is not required to file an application for:

(1) a credit under subsection (f) or (g); or

(2) a refund under subsection (h).

     (j) Before August 1 of each year, the county auditor shall provide to each taxing unit in the county an estimate of the total amount of the credits under subsection (f) or (g) that will be applied against taxes imposed by the taxing unit that are payable in the immediately succeeding year.

     (k) A county auditor may refund a credit amount to a taxpayer before the time the credit would otherwise be applied against property tax payments under this section.

     (l) If a person:

(1) files an amended personal property tax return more than six (6) months, but less than twelve (12) months, after the filing date or (if the taxpayer is granted an extension under section 7 of this chapter) the extension date for the original personal property tax return being amended; and

(2) is entitled to a credit or refund as a result of the amended return;

the county auditor shall reduce the credit or refund payable to the person. The amount of the reduction is ten percent (10%) of the credit or refund amount.

As added by P.L.6-1997, SEC.8. Amended by P.L.198-2001, SEC.6; P.L.90-2002, SEC.23; P.L.172-2011, SEC.26; P.L.111-2014, SEC.6; P.L.148-2015, SEC.1.

 

IC 6-1.1-3-8Vending machine owners

     Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identificatiion device which accurately reveals the owner's name and address, and he shall include the machine in his annual personal property return.

     (b) For purposes of this section, the term "vending machine" means a machine which dispenses goods, wares, or merchandise when a coin is deposited in it and which by automatic action can physically deliver goods, wares, or merchandise to the depositor of the coin.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-12.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-3-9Return; necessary information

     Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, or location of personal property:

(1) that the taxpayer owned on the assessment date of that year; or

(2) that the taxpayer held, possessed, or controlled on the assessment date of that year.

     (b) The taxpayer shall certify to the truth of:

(1) all information appearing in a personal property return; and

(2) all data accompanying the return.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24.

 

IC 6-1.1-3-10Property located in two or more townships or taxing districts; additional returns

     Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.25; P.L.219-2007, SEC.10; P.L.249-2015, SEC.4.

 

IC 6-1.1-3-11Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.3; P.L.90-2002, SEC.26; P.L.74-2003, SEC.2. Repealed by P.L.146-2008, SEC.800.

 

IC 6-1.1-3-12Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986,SEC.4; P.L.90-2002, SEC.27. Repealed by P.L.146-2008, SEC.800.

 

IC 6-1.1-3-13Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.5. Repealed by P.L.146-2008, SEC.800.

 

IC 6-1.1-3-14Verification of returns

     Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:

(1) examine and verify; or

(2) allow a contractor under IC 6-1.1-36-12 to examine and verify;

the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.4; P.L.146-2008, SEC.56; P.L.180-2016, SEC.1.

 

IC 6-1.1-3-15Failure to file return; alternative assessment procedures; election to file

     Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or if a person owning, holding, possessing, or controlling any personal property fails to file a personal property return with the township or county assessor as required by this chapter, the township or county assessor may examine:

(1) the personal property of the person;

(2) the books and records of the person; and

(3) under oath, the person or any other person whom the assessor believes has knowledge of the amount, identity, or value of the personal property reported or not reported by the person on a return.

     (b) After such an examination, the assessor shall assess the personal property to the person owning, holding, possessing, or controlling that property.

     (c) As an alternative to such an examination, the township or county assessor may estimate the value of the personal property of the taxpayer and shall assess the person owning, holding, possessing, or controlling the property in an amount based upon the estimate. Upon receiving a notification of estimated value from the township or county assessor, the taxpayer may elect to file a personal property return, subject to the penalties imposed by IC 6-1.1-37-7.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.63, SEC.1; P.L.57-1985, SEC.1; P.L.146-2008, SEC.57.

 

IC 6-1.1-3-16Property converted for tax avoidance; assessment

     Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted property, the township or county assessor shall assess the converted property to the taxpayer.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.58.

 

IC 6-1.1-3-17Assessment list; certification to county auditor

     Sec. 17. (a) On or before June 1 of each year, each township assessor (if any) of a county shall deliver to the county assessor a list which states by taxing district the total of the personal property assessments as shown on the personal property returns filed with the township assessor on or before the filing date of that year and in a county with a township assessor under IC 36-6-5-1 in every township the township assessor shall deliver the lists to the county auditor as prescribed in subsection (b).

     (b) On or before July 1 of each year, each county assessor shall certify to the county auditor the assessment value of the personal property in every taxing district.

     (c) The department of local government finance shall prescribe the forms required by this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.10; P.L.90-2002, SEC.28; P.L.146-2008, SEC.59; P.L.111-2014, SEC.7; P.L.232-2017, SEC.1.

 

IC 6-1.1-3-18Reports to county assessors and auditors; copies of returns

     Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in the form and on the dates prescribed by the department of local government finance.

     (b) Each year, the county assessor:

(1) shall review and may audit the business personal property returns that the taxpayer is required to file in duplicate under section 7(c) of this chapter; and

(2) shall determine the returns in which the assessment appears to be improper.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002, SEC.29; P.L.219-2007, SEC.11; P.L.146-2008, SEC.60.

 

IC 6-1.1-3-19Information available to county assessor and county property tax assessment board of appeals

     Sec. 19. (a) While a county property tax assessment board of appeals is in session, each township assessor of the county (if any) shall make the following information available to the county assessor and the board:

(1) Personal property returns.

(2) Documents related to the returns.

(3) Any information in the possession of the township assessor that is related to the identity of the owners or possessors of property or the values of property.

     (b) Upon written request of the board, the township assessor shall furnish information referred to in subsection (a) to any member of the board either directly or through employees of the board.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.11; P.L.146-2008, SEC.61.

 

IC 6-1.1-3-20Change in valuation; notice

     Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpayer lists property on the taxpayer's return but does not place a value on the property, a notice of the action of an assessing official in placing a value on the property is not required.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.62.

 

IC 6-1.1-3-21Preservation of records; inspection

     Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment returns, lists, and any other documents and information related to the determination of personal property assessments shall be preserved as public records and open to public inspection. The township assessor, or the county assessor if there is no township assessor for the township, shall preserve and maintain these records.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.12; P.L.146-2008, SEC.63.

 

IC 6-1.1-3-22Personal property tax rules; prohibition against amendment of certain rules; voided rules

     Sec. 22. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.

     (b) Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as in effect January 1, 2001).

     (c) The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative Code.

     (d) 50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.

     (e) A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.

     (f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):

(1) 50 IAC 4.2-4-3(f).

(2) 50 IAC 4.2-4-7.

(3) 50 IAC 4.2-4-9.

(4) 50 IAC 4.2-5-7.

(5) 50 IAC 4.2-5-13.

(6) 50 IAC 4.2-6-1.

(7) 50 IAC 4.2-6-2.

(8) 50 IAC 4.2-8-9.

     (g) Notwithstanding any other provision of this section, 50 IAC 4.2-4-6(c) is void effective July 1, 2015. The publisher of the Indiana Administrative Code and the Indiana Register shall remove this provision from the Indiana Administrative Code.

As added by P.L.192-2002(ss), SEC.28. Amended by P.L.245-2003, SEC.2; P.L.245-2015, SEC.1.

 

IC 6-1.1-3-22.5Personal property tax; depreciable property; year of acquisition

     Sec. 22.5. (a) Except as provided in subsection (b), when a taxpayer acquires depreciable tangible personal property, the year of acquisition for the depreciable tangible personal property is the fiscal year determined as follows:

(1) The applicable fiscal year beginning January 2 and ending January 1, for depreciable tangible personal property acquired after January 1, 2016.

(2) The fiscal year beginning March 2, 2015, and ending January 1, 2016, for depreciable tangible personal property acquired after March 1, 2015, and before January 2, 2016.

(3) The applicable fiscal year beginning March 2 and ending March 1, for depreciable tangible personal property acquired before March 2, 2015.

     (b) If a taxpayer has a financial year that ends on December 31 or January 31, the taxpayer may elect to use the same year as that used for federal income tax purposes to determine the year of acquisition of depreciable tangible personal property for Indiana property tax reporting purposes. Otherwise, a taxpayer is not eligible to elect to use a federal tax year to compute the year of acquisition for Indiana property tax reporting purposes and must use the applicable fiscal year specified in subsection (a).

     (c) If a taxpayer makes a federal tax year election under subsection (b), an acquisition of depreciable tangible personal property after the close of the taxpayer's federal taxable year and on or before the immediately following assessment date must be included in a separate category on the taxpayer's return and clearly designated.

As added by P.L.245-2015, SEC.2.

 

IC 6-1.1-3-23General assembly findings; election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment

     Sec. 23. (a) In enacting this section, the general assembly finds the following:

(1) The economy of northern Indiana has historically been heavily dependent upon:

(A) the domestic steel industry, particularly the integrated steel mill business, which produces steel from basic raw materials through blast furnace and related operations; and

(B) the oil refining and petrochemical industry.

(2) Northern Indiana is the only area of Indiana with integrated steelmaking facilities.

(3) During the last thirty (30) years, the domestic steel industry has experienced significant financial difficulties. More than one-half (1/2) of the integrated steel mills in the United States were shut down or deintegrated, with the remainder requiring significant investment and the addition of new processes to make the facilities economically competitive with newer foreign and domestic steelmaking facilities and processes.

(4) The United States needs to protect the capacity of the oil refining and petrochemical industry. No oil refineries have been built in the United States since 1976.

(5) Given the economic conditions affecting older integrated steelmaking facilities, integrated steel mills claimed abnormal obsolescence in reporting the assessed value of equipment located at the integrated steelmaking facilities that began operations before 1970, thereby reporting the equipment's assessed value at far below thirty percent (30%) of the equipment's total cost (far below the "thirty percent (30%) floor" value generally applicable to equipment exhibiting only normal obsolescence under the current department of local government finance rules).

(6) Current law existing before January 1, 2003, obligates the taxpayers making abnormal obsolescence claims to pay personal property taxes based only on, and permits communities to determine property tax budgets and rates based only on, the reported personal property assessed values until the personal property appeals are resolved. Consequently, as a result of abnormal obsolescence claims, the property tax base of communities in northern Indiana is severely reduced for an indeterminate period (if not permanently). The prospect of future appeals and their attendant problems on an ongoing basis must be addressed.

(7) A new, optional method for valuing the equipment of integrated steel mills and entities that are at least fifty percent (50%) owned by an affiliate of an integrated steel mill ("related entities") and the oil refining and petrochemical industry in northern Indiana is needed. That optional method:

(A) recognizes the loss of value and difficulty in valuing equipment at integrated steelmaking facilities and facilities of the oil refining and petrochemical industry that commenced operations decades ago and at the facilities of related entities;

(B) recognizes that depreciable personal property used in integrated steelmaking and in oil refinery or petrochemical operations and by related entities is affected by different economic and market forces than depreciable personal property used in other industries and certain other segments of the steel industry and therefore experiences different amounts of obsolescence and depreciation; and

(C) can be used to simply and efficiently arrive at a value commensurate with that property's age, use, obsolescence, and market circumstances instead of the current method and its potentially contentious and lengthy appeals. Such an optional method would benefit the communities where these older facilities are located.

(8) Such an optional method would be to authorize a fifth pool in the depreciation schedule for valuing the equipment of integrated steel mills, related entities, and the oil refining and petrochemical industry that reflects all adjustments to the value of that equipment for depreciation and obsolescence, including abnormal obsolescence, which precludes any taxpayer electing such a method from taking any other obsolescence adjustment for the equipment, and which applies only at the election of the taxpayer.

(9) The purpose for authorizing the Pool 5 method is to provide a more simplified and efficient method for valuing the equipment of integrated steel mills and the oil refining and petrochemical industry that recognizes the loss of value and unusual problems associated with the valuation of the equipment or facilities that began operations before 1970 in those industries in northern Indiana, as well as for valuing the equipment of related entities, to stabilize local property tax revenue by eliminating the need for abnormal obsolescence claims, and to encourage those industries to continue to invest in northern Indiana, thereby contributing to the economic life and well-being of communities in northern Indiana, the residents of northern Indiana, and Indiana generally.

(10) The specific circumstances described in this section do not exist throughout the rest of Indiana.

     (b) For purposes of this section:

(1) "adjusted cost" refers to the adjusted cost established in 50 IAC 4.2-4-4 (as in effect on January 1, 2003);

(2) "depreciable personal property" has the meaning set forth in 50 IAC 4.2-4-1 (as in effect on January 1, 2003);

(3) "integrated steel mill" means a person, including a subsidiary of a corporation, that produces steel by processing iron ore and other raw materials in a blast furnace in Indiana;

(4) "oil refinery/petrochemical company" means a person that produces a variety of petroleum products by processing an annual average of at least one hundred thousand (100,000) barrels of crude oil per day;

(5) "permanently retired depreciable personal property" has the meaning set forth in 50 IAC 4.2-4-3 (as in effect on January 1, 2003);

(6) "pool" refers to a pool established in 50 IAC 4.2-4-5(a) (as in effect on January 1, 2003);

(7) "special integrated steel mill or oil refinery/petrochemical equipment" means depreciable personal property, other than special tools and permanently retired depreciable personal property:

(A) that:

(i) is owned, leased, or used by an integrated steel mill or an entity that is at least fifty percent (50%) owned by an affiliate of an integrated steel mill; and

(ii) falls within Asset Class 33.4 as set forth in IRS Rev. Proc. 87-56, 1987-2, C.B. 647; or

(B) that:

(i) is owned, leased, or used as an integrated part of an oil refinery/petrochemical company or its affiliate; and

(ii) falls within Asset Class 13.3 or 28.0 as set forth in IRS Rev. Proc. 87-56, 1987-2, C.B. 647;

(8) "special tools" has the meaning set forth in 50 IAC 4.2-6-2 (as in effect on January 1, 2003); and

(9) "year of acquisition" refers to the year of acquisition determined under 50 IAC 4.2-4-6 (as in effect on January 1, 2003).

     (c) Notwithstanding 50 IAC 4.2-4-4, 50 IAC 4.2-4-6, and 50 IAC 4.2-4-7, a taxpayer may elect to calculate the true tax value of the taxpayer's special integrated steel mill or oil refinery/petrochemical equipment by multiplying the adjusted cost of that equipment by the percentage set forth in the following table:

                       Year of Acquisition                      Percentage

                                  1                                              40%

                                  2                                              56%

                                  3                                              42%

                                  4                                              32%

                                  5                                              24%

                                  6                                              18%

                                  7                                              15%

                                  8 and older                              10%

     (d) The department of local government finance shall designate the table under subsection (c) as "Pool No. 5" on the business personal property tax return.

     (e) The percentage factors in the table under subsection (c) automatically reflect all adjustments for depreciation and obsolescence, including abnormal obsolescence, for special integrated steel mill or oil refinery/petrochemical equipment. The equipment is entitled to all exemptions, credits, and deductions for which it qualifies.

     (f) The minimum valuation limitations under 50 IAC 4.2-4-9 do not apply to special integrated steel mill or oil refinery/petrochemical equipment valued under this section. The value of the equipment is not included in the calculation of that minimum valuation limitation for the taxpayer's other assessable depreciable personal property in the taxing district.

     (g) An election to value special integrated steel mill or oil refinery/petrochemical equipment under this section:

(1) must be made by reporting the equipment under this section on a business personal property tax return;

(2) applies to all of the taxpayer's special integrated steel mill or oil refinery/petrochemical equipment located in the state (whether owned or leased, or used as an integrated part of the equipment); and

(3) is binding on the taxpayer for the assessment date for which the election is made.

The department of local government finance shall prescribe the forms to make the election beginning with the March 1, 2003, assessment date. Any special integrated steel mill or oil refinery/petrochemical equipment acquired by a taxpayer that has made an election under this section is valued under this section.

     (h) If fifty percent (50%) or more of the adjusted cost of a taxpayer's property that would, notwithstanding this section, be reported in a pool other than Pool No. 5 is attributable to special integrated steel mill or oil refinery/petrochemical equipment, the taxpayer may elect to calculate the true tax value of all of that property as special integrated steel mill or oil refinery/petrochemical equipment. The true tax value of property for which an election is made under this subsection is calculated under subsections (c) through (g).

As added by P.L.120-2003, SEC.1. Amended by P.L.228-2005, SEC.2; P.L.246-2005, SEC.59; P.L.220-2011, SEC.119.

 

IC 6-1.1-3-24Valuation; outdoor advertising signs

     Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments:

Single Pole Structure

        Type of Sign                                             Value Per Structure

At least 48 feet, illuminated                                           $5,000

At least 48 feet, non-illuminated                                     $4,000

At least 26 feet and under 48 feet, illuminated               $4,000

At least 26 feet and under 48 feet,

non-illuminated                                                              $3,300

Under 26 feet, illuminated                                              $3,200

Under 26 feet, non-illuminated                                      $2,600

     Other Types of Outdoor Signs

At least 50 feet, illuminated                                           $2,500

At least 50 feet, non-illuminated                                     $1,500

At least 40 feet and under 50 feet, illuminated               $2,000

At least 40 feet and under 50 feet,

non-illuminated                                                              $1,300

At least 30 feet and under 40 feet, illuminated               $2,000

At least 30 feet and under 40 feet,

non-illuminated                                                              $1,300

At least 20 feet and under 30 feet, illuminated               $1,600

At least 20 feet and under 30 feet,

non-illuminated                                                              $1,000

Under 20 feet, illuminated                                              $1,600

Under 20 feet, non-illuminated                                      $1,000

     (b) Beginning with the 2018 assessment date for taxes first due and payable in 2019, the assessed values in the table set forth in subsection (a) shall be adjusted on a quadrennial basis by an amount equal to the average of the annual percentage changes in the Core Personal Consumption Expenditures Price Index using the four (4) most recent calendar years for which data is available. However, the adjustment may not result in a change of more than three percent (3%) from the previous assessed values determined under this section.

As added by P.L.137-2012, SEC.13. Amended by P.L.257-2013, SEC.2; P.L.249-2015, SEC.5; P.L.255-2017, SEC.5.

 

IC 6-1.1-3-25Exemption from valuation limitations for property located in entrepreneur and enterprise district

     Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.

     (b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:

(1) is located in a district;

(2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and

(3) is used within the district by one (1) or more employees who perform the majority of their service within the district;

is not subject to the valuation limitations in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9.

As added by P.L.238-2017, SEC.8.

 

IC 6-1.1-4Chapter 4. Procedures for Real Property Assessment
           6-1.1-4-1Place of assessment; person liable
           6-1.1-4-2Assessment of property held by fiduciary
           6-1.1-4-3Heirs or devisees; assessment
           6-1.1-4-4Expired
           6-1.1-4-4.2County reassessment plan; approval by department of local government finance
           6-1.1-4-4.3Repealed
           6-1.1-4-4.4Documentation of change in assessment method; burden of proof of validity of change
           6-1.1-4-4.5Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value
           6-1.1-4-4.5Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value
           6-1.1-4-4.6Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability
           6-1.1-4-4.7Training of assessors and county auditors in sales disclosure form verification
           6-1.1-4-4.8Reassessment of covered projects
           6-1.1-4-5Petition for reassessment
           6-1.1-4-5.5Petition for reassessment under county reassessment plan
           6-1.1-4-6Reassessment order
           6-1.1-4-7Repealed
           6-1.1-4-8Repealed
           6-1.1-4-9Reassessment resolution of department of local government finance; hearing; reassessment order
           6-1.1-4-10Notice of reassessments; publication
           6-1.1-4-11Destroyed property; order of reassessment by county assessor
           6-1.1-4-11.5Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice
           6-1.1-4-12Circumstances under which undeveloped land may be reassessed
           6-1.1-4-12.4"Oil or gas interest"; assessment
           6-1.1-4-12.5Repealed
           6-1.1-4-12.6Assessed value of oil or gas interests
           6-1.1-4-13Agricultural land; assessment; soil productivity factors
           6-1.1-4-13.2Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date
           6-1.1-4-13.5Repealed
           6-1.1-4-13.6Determination and review of land values
           6-1.1-4-13.8Repealed
           6-1.1-4-14Adjacent property holders; assessment or exemption of various rights-of-way
           6-1.1-4-15Appraisal; examination of buildings
           6-1.1-4-16Assessors' assistants; appropriation
           6-1.1-4-17Department of local government finance approval of employment of professional appraisers; department approval only if party to the contract; department approval of county decision to not employ professional appraiser in general reassessment
           6-1.1-4-18Repealed
           6-1.1-4-18.5Professional appraisal; contract for services; bids required
           6-1.1-4-19Repealed
           6-1.1-4-19.5Department development of standards for contracts for professional appraisal services; special contract language
           6-1.1-4-20Professional appraisal; contract deadline
           6-1.1-4-21Repealed
           6-1.1-4-21.4Appraisal completion date and reporting requirements under county reassessment plan
           6-1.1-4-21.5Repealed
           6-1.1-4-22Amounts of assessment or reassessment; notice
           6-1.1-4-23Repealed
           6-1.1-4-24Notice to county auditor of assessed value
           6-1.1-4-25Record keeping; electronic data files
           6-1.1-4-26Adoption or promulgation of documents by the department of local government finance
           6-1.1-4-27Repealed
           6-1.1-4-27.5Property reassessment fund; tax levies; petition to increase levy; appeal
           6-1.1-4-28Repealed
           6-1.1-4-28.5Property reassessment funds; use of money; soil maps
           6-1.1-4-29Expenses of reassessment
           6-1.1-4-30Interim assessments or reassessments; rules and regulations
           6-1.1-4-31Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council
           6-1.1-4-31.5State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability
           6-1.1-4-31.6Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment
           6-1.1-4-31.7Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court
           6-1.1-4-32Repealed
           6-1.1-4-33Repealed
           6-1.1-4-34Repealed
           6-1.1-4-35Repealed
           6-1.1-4-36Repealed
           6-1.1-4-37Repealed
           6-1.1-4-38Repealed
           6-1.1-4-39Assessment of rental property and mobile homes; low income rental housing exclusion
           6-1.1-4-39.5Assessment of qualified real property
           6-1.1-4-40Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property
           6-1.1-4-41Assessment of low income rental housing
           6-1.1-4-42True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration
           6-1.1-4-43Repealed
           6-1.1-4-44Repealed
           6-1.1-4-44.5Land classified as residential excess land; application of an influence factor to recognize reduced acreage value
           6-1.1-4-45Assessment of land on which an outdoor sign is located

 

IC 6-1.1-4-1Place of assessment; person liable

     Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 1971, 6-1.1-2-4.

[Pre-1975 Property Tax Recodification Citation: 6-1-25-1.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-4-2Assessment of property held by fiduciary

     Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver.

[Pre-1975 Property Tax Recodification Citation: 6-1-25-2.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-4-3Heirs or devisees; assessment

     Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator may be assessed to the decedent's heirs or devisees without designating the heirs or devisees by name. The real property may be assessed in this manner until notice of:

(1) the division of the property;

(2) the names of the heirs or devisees; and

(3) the portion of the property belonging to each heir or devisee;

is given to the auditor of the county or counties in which the real property is situated.

     (b) Each heir or devisee is liable for the total taxes imposed on the undivided real property of a decedent. If an heir or devisee pays the total taxes, he may recover from each other heir or devisee:

(1) the other heir's or devisee's share of the total taxes; and

(2) interest on the amount referred to in clause (1) of this subsection.

     In addition, the heir or devisee who pays the taxes acquires the lien for the taxes paid on the property interest of the other heirs or devisees.

[Pre-1975 Property Tax Recodification Citation: 6-1-25-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.5.

 

IC 6-1.1-4-4Expired

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(b), (c) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.32, SEC.4; Acts 1980, P.L.36, SEC.1; P.L.62-1983, SEC.1; P.L.332-1989(ss), SEC.3; P.L.6-1997, SEC.13; P.L.198-2001, SEC.7; P.L.90-2002, SEC.30; P.L.245-2003, SEC.3; P.L.228-2005, SEC.3; P.L.146-2008, SEC.64; P.L.136-2009, SEC.1; P.L.182-2009(ss), SEC.85; P.L.112-2012, SEC.1; P.L.245-2015, SEC.3. Expired 7-1-2016 by P.L.245-2015, SEC.3.

 

IC 6-1.1-4-4.2County reassessment plan; approval by department of local government finance

     Sec. 4.2. (a) The county assessor of each county shall, before July 1, 2013, and before May 1 of every fourth year thereafter, prepare and submit to the department of local government finance a reassessment plan for the county. The following apply to a reassessment plan prepared and submitted under this section:

(1) The reassessment plan is subject to approval by the department of local government finance. The department of local government finance shall complete its review and approval of the reassessment plan before:

(A) March 1, 2015; and

(B) January 1 of each subsequent year that follows a year in which the reassessment plan is submitted by the county.

(2) The department of local government finance shall determine the classes of real property to be used for purposes of this section.

(3) Except as provided in subsection (b), the reassessment plan must divide all parcels of real property in the county into four (4) different groups of parcels. Each group of parcels must contain approximately twenty-five percent (25%) of the parcels within each class of real property in the county.

(4) Except as provided in subsection (b), all real property in each group of parcels shall be reassessed under the county's reassessment plan once during each four (4) year cycle.

(5) The reassessment of a group of parcels in a particular class of real property shall begin on May 1 of a year.

(6) The reassessment of parcels:

(A) must include a physical inspection of each parcel of real property in the group of parcels that is being reassessed; and

(B) shall be completed on or before January 1 of the year after the year in which the reassessment of the group of parcels begins.

(7) For real property included in a group of parcels that is reassessed, the reassessment is the basis for taxes payable in the year following the year in which the reassessment is to be completed.

(8) The reassessment plan must specify the dates by which the assessor must submit land values under section 13.6 of this chapter to the county property tax assessment board of appeals.

(9) Subject to review and approval by the department of local government finance, the county assessor may modify the reassessment plan.

     (b) A county may submit a reassessment plan that provides for reassessing more than twenty-five percent (25%) of all parcels of real property in the county in a particular year. A plan may provide that all parcels are to be reassessed in one (1) year. However, a plan must cover a four (4) year period. All real property in each group of parcels shall be reassessed under the county's reassessment plan once during each reassessment cycle.

     (c) The reassessment of the first group of parcels under a county's reassessment plan shall begin on July 1, 2014, and shall be completed on or before January 1, 2015.

     (d) The department of local government finance may adopt rules to govern the reassessment of property under county reassessment plans.

As added by P.L.112-2012, SEC.2. Amended by P.L.111-2014, SEC.8.

 

IC 6-1.1-4-4.3Repealed

As added by P.L.235-2013, SEC.1. Repealed by P.L.97-2014, SEC.1.

 

IC 6-1.1-4-4.4Documentation of change in assessment method; burden of proof of validity of change

     Sec. 4.4. (a) This section applies to an assessment under section 4.2 or 4.5 of this chapter or another law.

     (b) If the assessor changes the underlying parcel characteristics, including age, grade, or condition, of a property, from the previous year's assessment date, the assessor shall document:

(1) each change; and

(2) the reason that each change was made.

In any appeal of the assessment, the assessor has the burden of proving that each change was valid.

As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.4.

 

IC 6-1.1-4-4.5Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value

     Note: This version of section amended by P.L.255-2017, SEC.6, effective 1-1-2017. See also following version of this section amended by P.L.232-2017, SEC.2, effective 1-1-2018.

     Sec. 4.5. (a) The department of local government finance shall adopt rules establishing a system for annually adjusting the assessed value of real property to account for changes in value in those years since a reassessment under section 4 or 4.2 of this chapter for the property last took effect.

     (b) Subject to subsection (e), the system must be applied to adjust assessed values beginning with the 2006 assessment date and each year thereafter that is not a year in which a reassessment under section 4 or 4.2 of this chapter for the property becomes effective.

     (c) The rules adopted under subsection (a) must include the following characteristics in the system:

(1) Promote uniform and equal assessment of real property within and across classifications.

(2) Require that assessing officials:

(A) reevaluate the factors that affect value;

(B) express the interactions of those factors mathematically;

(C) use mass appraisal techniques to estimate updated property values within statistical measures of accuracy; and

(D) provide notice to taxpayers of an assessment increase that results from the application of annual adjustments.

(3) Prescribe procedures that permit the application of the adjustment percentages in an efficient manner by assessing officials.

     (d) The department of local government finance must review and certify each annual adjustment determined under this section.

     (e) In making the annual determination of the base rate to satisfy the requirement for an annual adjustment under subsection (c) for the January 1, 2016, assessment date and each assessment date thereafter, the department of local government finance shall determine the base rate using the methodology reflected in Table 2-18 of Book 1, Chapter 2 of the department of local government finance's Real Property Assessment Guidelines (as in effect on January 1, 2005), except that the department shall adjust the methodology as follows:

(1) Use a six (6) year rolling average adjusted under subdivision (3) instead of a four (4) year rolling average.

(2) Use data from the six (6) most recent years preceding the year in which the assessment date occurs, before one (1) of those six (6) years is eliminated under subdivision (3) when determining the rolling average.

(3) Eliminate in the calculation of the rolling average the year among the six (6) years for which the highest market value in use of agricultural land is determined.

(4) After determining a preliminary base rate that would apply for the assessment date without applying the adjustment under this subdivision, the department of local government finance shall adjust the preliminary base rate as follows:

(A) If the preliminary base rate for the assessment date would be at least ten percent (10%) greater than the final base rate determined for the preceding assessment date, a capitalization rate of eight percent (8%) shall be used to determine the final base rate.

(B) If the preliminary base rate for the assessment date would be at least ten percent (10%) less than the final base rate determined for the preceding assessment date, a capitalization rate of six percent (6%) shall be used to determine the final base rate.

(C) If neither clause (A) nor clause (B) applies, a capitalization rate of seven percent (7%) shall be used to determine the final base rate.

(D) In the case of a market value in use for a year that is used in the calculation of the six (6) year rolling average under subdivision (1) for purposes of determining the base rate for the assessment date:

(i) that market value in use shall be recalculated by using the capitalization rate determined under clauses (A) through (C) for the calculation of the base rate for the assessment date; and

(ii) the market value in use recalculated under item (i) shall be used in the calculation of the six (6) year rolling average under subdivision (1).

     (f) For assessment dates after December 31, 2009, an adjustment in the assessed value of real property under this section shall be based on the estimated true tax value of the property on the assessment date that is the basis for taxes payable on that real property.

     (g) The department shall release the department's annual determination of the base rate on or before March 1 of each year.

As added by P.L.198-2001, SEC.8. Amended by P.L.245-2003, SEC.4; P.L.228-2005, SEC.4; P.L.136-2009, SEC.2; P.L.112-2010, SEC.1; P.L.112-2012, SEC.3; P.L.180-2016, SEC.2; P.L.255-2017, SEC.6.

 

IC 6-1.1-4-4.5Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value

     Note: This version of section amended by P.L.232-2017, SEC.2, effective 1-1-2018. See also preceding version of this section amended by P.L.255-2017, SEC.6, effective 1-1-2017.

     Sec. 4.5. (a) The department of local government finance shall adopt rules establishing a system for annually adjusting the assessed value of real property to account for changes in value in those years since a reassessment under section 4 or 4.2 of this chapter for the property last took effect.

     (b) Subject to subsection (e), the system must be applied to adjust assessed values beginning with the 2006 assessment date and each year thereafter that is not a year in which a reassessment under section 4 or 4.2 of this chapter for the property becomes effective.

     (c) The rules adopted under subsection (a) must include the following characteristics in the system:

(1) Promote uniform and equal assessment of real property within and across classifications.

(2) Require that assessing officials:

(A) reevaluate the factors that affect value;

(B) express the interactions of those factors mathematically;

(C) use mass appraisal techniques to estimate updated property values within statistical measures of accuracy; and

(D) provide notice to taxpayers of an assessment increase that results from the application of annual adjustments.

(3) Prescribe procedures that permit the application of the adjustment percentages in an efficient manner by assessing officials.

     (d) The department of local government finance must review and certify each annual adjustment determined under this section.

     (e) In making the annual determination of the base rate to satisfy the requirement for an annual adjustment under subsection (c) for the January 1, 2016, assessment date and each assessment date thereafter, the department of local government finance shall not later than March 1 of each year determine the base rate using the methodology reflected in Table 2-18 of Book 1, Chapter 2 of the department of local government finance's Real Property Assessment Guidelines (as in effect on January 1, 2005), except that the department shall adjust the methodology as follows:

(1) Use a six (6) year rolling average adjusted under subdivision (3) instead of a four (4) year rolling average.

(2) Use the data from the six (6) most recent years preceding the year in which the assessment date occurs for which data is available, before one (1) of those six (6) years is eliminated under subdivision (3) when determining the rolling average.

(3) Eliminate in the calculation of the rolling average the year among the six (6) years for which the highest market value in use of agricultural land is determined.

(4) After determining a preliminary base rate that would apply for the assessment date without applying the adjustment under this subdivision, the department of local government finance shall adjust the preliminary base rate as follows:

(A) If the preliminary base rate for the assessment date would be at least ten percent (10%) greater than the final base rate determined for the preceding assessment date, a capitalization rate of eight percent (8%) shall be used to determine the final base rate.

(B) If the preliminary base rate for the assessment date would be at least ten percent (10%) less than the final base rate determined for the preceding assessment date, a capitalization rate of six percent (6%) shall be used to determine the final base rate.

(C) If neither clause (A) nor clause (B) applies, a capitalization rate of seven percent (7%) shall be used to determine the final base rate.

(D) In the case of a market value in use for a year that is used in the calculation of the six (6) year rolling average under subdivision (1) for purposes of determining the base rate for the assessment date:

(i) that market value in use shall be recalculated by using the capitalization rate determined under clauses (A) through (C) for the calculation of the base rate for the assessment date; and

(ii) the market value in use recalculated under item (i) shall be used in the calculation of the six (6) year rolling average under subdivision (1).

     (f) For assessment dates after December 31, 2009, an adjustment in the assessed value of real property under this section shall be based on the estimated true tax value of the property on the assessment date that is the basis for taxes payable on that real property.

As added by P.L.198-2001, SEC.8. Amended by P.L.245-2003, SEC.4; P.L.228-2005, SEC.4; P.L.136-2009, SEC.2; P.L.112-2010, SEC.1; P.L.112-2012, SEC.3; P.L.180-2016, SEC.2; P.L.232-2017, SEC.2.

 

IC 6-1.1-4-4.6Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability

     Sec. 4.6. (a) If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of this chapter to prepare and deliver to the county auditor a complete detailed list of all of the real property listed for taxation in the county as required by IC 6-1.1-5-14 and at least one hundred eighty (180) days have elapsed after the deadline specified in IC 6-1.1-5-14 for the county assessor to deliver the list, the department of local government finance may develop annual adjustment factors under this section for that year. In developing annual adjustment factors under this section, the department of local government finance shall use data in its possession that is obtained from:

(1) the county assessor; or

(2) any of the sources listed in the rule, including county or state sales data, government studies, ratio studies, cost and depreciation tables, and other market analyses.

     (b) Using the data described in subsection (a), the department of local government finance shall propose to establish annual adjustment factors for the affected tax districts for one (1) or more of the classes of real property. The proposal may provide for the equalization of annual adjustment factors in the affected township or county and in adjacent areas. The department of local government finance shall issue notice and provide opportunity for hearing in accordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual adjustment factors.

     (c) The annual adjustment factors finally determined by the department of local government finance after the hearing required under subsection (b) apply to the annual adjustment of real property under section 4.5 of this chapter for:

(1) the assessment date; and

(2) the real property;

specified in the final determination of the department of local government finance.

As added by P.L.182-2009(ss), SEC.86. Amended by P.L.113-2010, SEC.14; P.L.111-2014, SEC.9; P.L.232-2017, SEC.3.

 

IC 6-1.1-4-4.7Training of assessors and county auditors in sales disclosure form verification

     Sec. 4.7. The department of local government finance shall provide training to township assessors, county assessors, and county auditors with respect to the verification of sales disclosure forms under 50 IAC 27-4-7.

As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008, SEC.65; P.L.5-2015, SEC.9.

 

IC 6-1.1-4-4.8Reassessment of covered projects

     Sec. 4.8. (a) As used in this section, "covered project" means the construction, remodeling, redevelopment, rehabilitation, or repair of any building, structure, or other real property improvement if:

(1) public funds are used by a private person in whole or in part to carry out the project; and

(2) after the completion of the project, the building, structure, or other real property improvement is owned by a private person.

     (b) As used in this section, "public funds" has the meaning set forth in IC 5-22-2-23.

     (c) As used in this section, "state agency" has the meaning set forth in IC 4-13-1-1(b).

     (d) Upon the completion of a covered project, the state agency or political subdivision providing the public funds to carry out the covered project shall provide notice of the completion of the covered project to the county assessor of the county in which the building, structure, or other real property improvement is located.

     (e) Notwithstanding the reassessment schedule in the county's reassessment plan under section 4.2 of this chapter, after receiving notice of the completion of a covered project, the county assessor shall reassess the building, structure, or other real property improvement by carrying out a physical inspection of that property. The reassessment required by this subsection must be completed on or before the earlier of:

(1) the date required under the county's reassessment plan; or

(2) January 1 of the year after the year in which the county assessor receives notice of the completion of a covered project.

As added by P.L.205-2016, SEC.1.

 

IC 6-1.1-4-5Petition for reassessment

     Sec. 5. (a) A petition for the reassessment of a real property that is subject to reassessment under section 4 of this chapter and situated within a township may be filed with the department of local government finance on or before:

(1) March 31st of any year beginning before January 1, 2016, which is not a general election year and in which no general reassessment of real property is made; or

(2) January 31 of any year beginning after December 31, 2015, that is not a general election year and in which no general reassessment of real property is made.

A petition for reassessment of real property applies only to the most recent real property assessment date.

     (b) The petition for reassessment must be signed by not less than the following percentage of all the owners of taxable real property who reside in the township:

(1) fifteen percent (15%) for a township which does not contain an incorporated city or town;

(2) five percent (5%) for a township containing all or part of an incorporated city or town which has a population of five thousand (5,000) or less;

(3) four percent (4%) for a township containing all or part of an incorporated city which has a population of more than five thousand (5,000) but not exceeding ten thousand (10,000);

(4) three percent (3%) for a township containing all or part of an incorporated city which has a population of more than ten thousand (10,000) but not exceeding fifty thousand (50,000);

(5) two percent (2%) for a township containing all or part of an incorporated city which has a population of more than fifty thousand (50,000) but not exceeding one hundred fifty thousand (150,000); or

(6) one percent (1%) for a township containing all or part of an incorporated city which has a population of more than one hundred fifty thousand (150,000).

The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of resident owners of taxable real property of the township must accompany the petition.

     (c) Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.20; P.L.90-2002, SEC.31; P.L.113-2010, SEC.15; P.L.112-2012, SEC.4; P.L.111-2014, SEC.10.

 

IC 6-1.1-4-5.5Petition for reassessment under county reassessment plan

     Sec. 5.5. (a) A petition for the reassessment of a real property group designated under a county's reassessment plan prepared under section 4.2 of this chapter may be filed with the department of local government finance not later than forty-five (45) days after notice of assessment. A petition for reassessment of real property applies only to the most recent real property assessment date.

     (b) The petition for reassessment must be signed by the lesser of one hundred (100) owners of parcels in the group or five percent (5%) of owners of parcels in the group. The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of owners of taxable real property in the group of parcels must accompany the petition.

     (c) Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.

As added by P.L.112-2012, SEC.5.

 

IC 6-1.1-4-6Reassessment order

     Sec. 6. If the department of local government finance determines that a petition filed under section 5 or 5.5 of this chapter has been signed by the required number of petitioners and that the present assessed value of any real property is inequitable, the department of local government finance shall order a reassessment of the real property for which the petition was filed. The order shall specify the time within which the reassessment shall be completed and the date on which the reassessment shall become effective.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.32; P.L.112-2012, SEC.6.

 

IC 6-1.1-4-7Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.54.

 

IC 6-1.1-4-8Repealed

     Revisor's Note: The repeal of IC 6-1.1-4-8 appearing in the 1993 Edition of the Indiana Code was printed incorrectly. Use this version of repeal of IC 6-1.1-4-8, effective 1-1-1994.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.54.

 

IC 6-1.1-4-9Reassessment resolution of department of local government finance; hearing; reassessment order

     Sec. 9. In order to maintain a just and equitable valuation of real property, the department of local government finance may adopt a resolution declaring its belief that it is necessary to reassess all or a portion of the real property located within this state. If the department of local government finance adopts a reassessment resolution and if either a township or a larger area is involved (for assessments before January 1, 2016) or one (1) or more groups of parcels under the county's reassessment plan are involved (for assessments after December 31, 2015), the department shall hold a hearing concerning the necessity for the reassessment at the courthouse of the county in which the property is located. The department of local government finance shall give notice of the time and place of the hearing in the manner provided in section 10 of this chapter. After the hearing, or if the area involved is less than a township (for assessments before January 1, 2016) or is less than one (1) group of parcels under the county's reassessment plan (for assessments after December 31, 2015), after the adoption of the resolution of the department of local government finance, the department may order any reassessment it deems necessary. The order shall specify the time within which the reassessment must be completed and the date the reassessment will become effective.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.33; P.L.112-2012, SEC.7; P.L.111-2014, SEC.11.

 

IC 6-1.1-4-10Notice of reassessments; publication

     Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing by publication one (1) time in each of two (2) newspapers of general circulation which:

(1) represent different political parties; and

(2) are published in the county in which the property that may be reassessed is located.

However, if two (2) such newspapers are not published in the county, publication of the notice in one (1) newspaper of general circulation published in the county is sufficient.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-6 part; 6-1-26-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.21.

 

IC 6-1.1-4-11Destroyed property; order of reassessment by county assessor

     Sec. 11. (a) If a substantial amount of real and personal property in a township has been partially or totally destroyed as a result of a disaster, the county assessor shall:

(1) cause a survey to be made of the area or areas in which the property has been destroyed; and

(2) order a reassessment of the destroyed property;

if a person petitions the county assessor to take that action. The county assessor shall specify in the assessor's order the time within which the reassessment must be completed and the date on which the reassessment will become effective. However, the reassessed value and the corresponding adjustment of tax due, past due, or already paid is effective as of the date the disaster occurred, without penalty.

     (b) The petition for reassessment of destroyed property, the reassessment order, and the tax adjustment order may not be made after December 31st of the year in which the taxes which would first be affected by the reassessment are payable.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.22; P.L.90-2002, SEC.34; P.L.219-2007, SEC.12.

 

IC 6-1.1-4-11.5Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice

     Sec. 11.5. (a) This section applies to one (1) or more parcels of real property in a county that:

(1) are permanently flooded or to which access over land is permanently prevented by flooding; and

(2) are not being used for agricultural purposes.

     (b) The owner of one (1) or more parcels referred to in subsection (a) may petition the county assessor for a reassessment of the parcel or parcels. Upon receipt of the petition, the county assessor shall:

(1) cause a survey to be made of the parcel or parcels; and

(2) if the parcel or parcels meet the description of subsection (a), order a reassessment of the parcel or parcels.

     (c) If the flooding referred to in subsection (a) occurs before May 11 of a calendar year (the "current year") and after the immediately preceding November 10 and a petition under subsection (b) is filed not later than December 31 of the current year:

(1) the reassessment ordered under subsection (b):

(A) takes effect for:

(i) the assessment date in the current year; and

(ii) the assessment date in the calendar year that immediately precedes the current year; and

(B) treats the parcel or parcels for those assessment dates as:

(i) being permanently flooded; or

(ii) having overland access permanently prevented by flooding;

(2) the property taxes first due and payable in the current year with respect to the parcel or parcels are determined based on the reassessment; and

(3) the property taxes first due and payable in the calendar year that immediately succeeds the current year with respect to the parcel or parcels are determined based on the reassessment.

     (d) If the flooding referred to in subsection (a) occurs after May 10 of the current year and before November 11 of the current year and the petition under subsection (b) is filed not later than December 31 of the current year:

(1) subsection (c)(1) and (c)(3) apply; and

(2) only:

(A) the second installment of property taxes under IC 6-1.1-22-9(a) first due and payable in the current year with respect to the parcel or parcels; or

(B) if property taxes are payable by a method other than two (2) annual installments, one-half (1/2) of the property tax liability for property taxes first due and payable in the current year with respect to the parcel or parcels;

is determined based on the reassessment.

     (e) This subsection applies only if:

(1) the county assessor orders a reassessment under subsection (b); and

(2) the property owner pays property taxes in the current year with respect to the parcel or parcels based on the assessment that applied before the ordered reassessment.

The property owner is entitled to a refund of property taxes based on the difference in the amount of property taxes paid and the amount of property taxes determined based on the ordered reassessment. A property owner is not required to apply for a refund due under this section. The county auditor shall, without an appropriation being required, issue a warrant to the property owner payable from the county general fund for the amount of the refund, if any, due the property owner.

     (f) If:

(1) the county assessor orders a reassessment under subsection (b); and

(2) when the reassessment is completed the property owner has not paid property taxes in the current year with respect to the parcel or parcels based on the assessment that applied before the ordered reassessment;

the county treasurer shall issue to the property owner tax statements that reflect property taxes determined based on the reassessment.

     (g) The county assessor shall specify in an order under subsection (b) the time within which the reassessment must be completed and the date on which the reassessment takes effect.

     (h) A reassessment under this section for an assessment date continues to apply for subsequent assessment dates until the assessor:

(1) determines that circumstances have changed sufficiently to warrant another reassessment of the property; and

(2) reassesses the property based on the determination under subdivision (1).

     (i) The county auditor and county treasurer shall publish notice of the availability of a reassessment under this section in accordance with IC 5-3-1.

As added by P.L.90-2009, SEC.1.

 

IC 6-1.1-4-12Circumstances under which undeveloped land may be reassessed

     Sec. 12. (a) As used in this section, "land developer" means a person that holds land for sale in the ordinary course of the person's trade or business. The term includes a financial institution (as defined in IC 28-1-1-3(1)) if the financial institution's land in inventory is purchased, acquired, or held for one (1) or more of the purposes established under IC 28-1-11-5(a)(2), IC 28-1-11-5(a)(3), and IC 28-1-11-5(a)(4).

     (b) As used in this section, "land in inventory" means:

(1) a lot; or

(2) a tract that has not been subdivided into lots;

to which a land developer holds title in the ordinary course of the land developer's trade or business.

     (c) As used in this section, "title" refers to legal or equitable title, including the interest of a contract purchaser.

     (d) For purposes of this section, land purchased, acquired, or held by a financial institution for one (1) or more of the purposes established under IC 28-1-11-5(a)(2), IC 28-1-11-5(a)(3), and IC 28-1-11-5(a)(4) is considered held for sale in the ordinary course of the financial institution's trade or business.

     (e) Except as provided in subsections (i) and (j), if:

(1) land assessed on an acreage basis is subdivided into lots; or

(2) land is rezoned for, or put to, a different use;

the land shall be reassessed on the basis of its new classification.

     (f) If improvements are added to real property, the improvements shall be assessed.

     (g) An assessment or reassessment made under this section is effective on the next assessment date.

     (h) No petition to the department of local government finance is necessary with respect to an assessment or reassessment made under this section.

     (i) Subject to subsection (j), land in inventory may not be reassessed until the next assessment date following the earliest of:

(1) the date on which title to the land is transferred by:

(A) the land developer; or

(B) a successor land developer that acquires title to the land;

to a person that is not a land developer;

(2) the date on which construction of a structure begins on the land; or

(3) the date on which a building permit is issued for construction of a building or structure on the land.

     (j) Subsection (i) applies regardless of whether the land in inventory is rezoned while a land developer holds title to the land.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.49, SEC.1. As amended by P.L.90-2002, SEC.35; P.L.154-2006, SEC.1; P.L.118-2013, SEC.2.

 

IC 6-1.1-4-12.4"Oil or gas interest"; assessment

     Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes but is not limited to:

(1) royalties;

(2) overriding royalties;

(3) mineral rights; or

(4) working interest;

in any oil or gas located on or beneath the surface of land which lies within this state.

     (b) Oil or gas interest is subject to assessment and taxation as real property. Notwithstanding section 4 or 4.2 of this chapter, each oil or gas interest shall be assessed annually by the assessor of the township in which the oil or gas is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the oil or gas interest to the person who owns or operates the interest.

     (c) A piece of equipment is an appurtenance to land if it is incident to and necessary for the production of oil and gas from the land covered by the oil or gas interest. This equipment includes but is not limited to wells, pumping units, lines, treaters, separators, tanks, and secondary recovery facilities. These appurtenances are subject to assessment as real property. Notwithstanding section 4 or 4.2 of this chapter, each of these appurtenances shall be assessed annually by the assessor of the township in which the appurtenance is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the appurtenance to the person who owns or operates the working interest in the oil or gas interest.

Formerly: Acts 1975, P.L.48, SEC.2. As amended by P.L.146-2008, SEC.66; P.L.112-2012, SEC.8.

 

IC 6-1.1-4-12.5Repealed

Formerly: Acts 1975, P.L.48, SEC.3. Repealed by P.L.198-2001, SEC.122.

 

IC 6-1.1-4-12.6Assessed value of oil or gas interests

     Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion.

     (b) The total assessed value of all interests in the oil located on or beneath the surface of a particular tract of land equals the product of:

(1) the average daily production of the oil; multiplied by

(2) three hundred sixty-five (365); and multiplied by

(3) the posted price of oil on the assessment date.

However, if the oil is being extracted by use of a secondary recovery method, the total assessed value of all interests in the oil equals one-half (1/2) the assessed value computed under the formula prescribed in this subsection. The appropriate township assessor (if any), or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, apportion the total assessed value of all interests in the oil among the owners of those interests.

     (c) The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, determine and apportion the total assessed value of all interests in the gas located beneath the surface of a particular tract of land.

     (d) The department of local government finance shall prescribe a schedule for township and county assessors to use in assessing the appurtenances described in section 12.4(c) of this chapter.

As added by P.L.198-2001, SEC.10. Amended by P.L.146-2008, SEC.67.

 

IC 6-1.1-4-13Agricultural land; assessment; soil productivity factors

     Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use.

     (b) For purposes of this section, and in addition to any other land considered devoted to agricultural use, any:

(1) land enrolled in:

(A) a land conservation or reserve program administered by the United States Department of Agriculture;

(B) a land conservation program administered by the United States Department of Agriculture's Farm Service Agency; or

(C) a conservation reserve program or agricultural easement program administered by the United States Department of Agriculture's National Resources Conservation Service;

(2) land enrolled in the department of natural resources' classified forest and wildlands program (or any similar or successor program);

(3) land classified in the category of other agriculture use, as provided in the department of local government finance's real property assessment guidelines; or

(4) land devoted to the harvesting of hardwood timber;

is considered to be devoted to agricultural use. Agricultural use for purposes of this section includes but is not limited to the uses included in the definition of "agricultural use" in IC 36-7-4-616(b), such as the production of livestock or livestock products, commercial aquaculture, equine or equine products, land designated as a conservation reserve plan, pastureland, poultry or poultry products, horticultural or nursery stock, fruit, vegetables, forage, grains, timber, trees, bees and apiary products, tobacco, other agricultural crops, general farming operation purposes, native timber lands, or land that lays fallow. Agricultural use may not be determined by the size of a parcel or size of a part of the parcel. This subsection does not affect the assessment of any real property assessed under IC 6-1.1-6 (assessment of certain forest lands), IC 6-1.1-6.2 (assessment of certain windbreaks), or IC 6-1.1-6.7 (assessment of filter strips).

     (c) The department of local government finance shall give written notice to each county assessor of:

(1) the availability of the United States Department of Agriculture's soil survey data; and

(2) the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map.

All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity factors and the department of local government finance's notice of the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map for the March 1, 2012, assessment date, the soil productivity factors used for the March 1, 2011, assessment date shall be used for the January 1, 2016, assessment date and each assessment date thereafter.

     (d) The department of local government finance shall by rule provide for the method for determining the true tax value of each parcel of agricultural land.

     (e) This section does not apply to land purchased for industrial or commercial uses.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-3; 6-1-26-4(a); 6-1-33-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.63-1983, SEC.1; P.L.24-1986, SEC.6; P.L.75-1987, SEC.1; P.L.6-1997, SEC.14; P.L.90-2002, SEC.36; P.L.178-2002, SEC.5; P.L.112-2012, SEC.9; P.L.1-2013, SEC.1; P.L.85-2014, SEC.1; P.L.249-2015, SEC.6; P.L.180-2016, SEC.3.

 

IC 6-1.1-4-13.2Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date

     Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide agricultural land base rate value per acre used to determine the value of agricultural land is two thousand fifty dollars ($2,050).

As added by P.L.249-2015, SEC.7. Amended by P.L.180-2016, SEC.4.

 

IC 6-1.1-4-13.5Repealed

As added by Acts 1981, P.L.64, SEC.1. Amended by P.L.12-1992, SEC.16. Repealed by P.L.84-1995, SEC.6.

 

IC 6-1.1-4-13.6Determination and review of land values

     Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of land shall submit the values to the county property tax assessment board of appeals by the dates specified in the county's reassessment plan under section 4.2 of this chapter.

     (b) If the county assessor fails to determine land values under subsection (a) before the deadlines in the county's reassessment plan under section 4.2 of this chapter, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the land values become effective, the department of local government finance shall determine the values.

     (c) The county assessor shall notify all township assessors in the county (if any) of the values. Assessing officials shall use the values determined under this section.

     (d) A petition for the review of the land values determined by a county assessor under this section may be filed with the department of local government finance not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must be signed by at least the lesser of:

(1) one hundred (100) property owners in the county; or

(2) five percent (5%) of the property owners in the county.

     (e) Upon receipt of a petition for review under subsection (d), the department of local government finance:

(1) shall review the land values determined by the county assessor; and

(2) after a public hearing, shall:

(A) approve;

(B) modify; or

(C) disapprove;

the land values.

As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2; P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37; P.L.146-2008, SEC.68; P.L.136-2009, SEC.3; P.L.113-2010, SEC.16; P.L.112-2012, SEC.10.

 

IC 6-1.1-4-13.8Repealed

As added by P.L.198-2001, SEC.11. Amended by P.L.228-2005, SEC.6. Repealed by P.L.146-2008, SEC.802.

 

IC 6-1.1-4-14Adjacent property holders; assessment or exemption of various rights-of-way

     Sec. 14. (a) Except as provided in subsection (b) of this section, land may not be assessed to an adjacent property holder if it:

(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;

(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;

(3) is used and occupied as part of a public drainage ditch, including land that:

(A) is adjacent to the ditch; and

(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or

(4) is within a right-of-way that is used and occupied as a public highway.

     (b) Where land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land so assessed shall be deducted from the assessed value of the land assessed to the adjacent property owner.

     (c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor shall have the county surveyor make a survey to determine the amount of land so described.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.6; P.L.47-1990, SEC.1.

 

IC 6-1.1-4-15Appraisal; examination of buildings

     Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it appraised.

     (b) In order to determine the assessed value of buildings and other improvements, the township or county assessor or the assessor's authorized representative may, after first making known the assessor's or representative's intention to the owner or occupant, enter and fully examine all buildings and structures which are located within the township or county and which are subject to assessment.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(c) part; 6-1-26-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.7; P.L.146-2008, SEC.69.

 

IC 6-1.1-4-16Assessors' assistants; appropriation

     Sec. 16. (a) For purposes of making a reassessment of real property under section 4 or 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ:

(1) deputies;

(2) employees; and

(3) technical advisors who are:

(A) qualified to determine real property values;

(B) professional appraisers certified under 50 IAC 15; and

(C) employed either on a full-time or a part-time basis, subject to sections 18.5 and 19.5 of this chapter.

     (b) The county council of each county shall appropriate the funds necessary for the employment of deputies, employees, or technical advisors employed under subsection (a) of this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b) part, (c) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.228-2005, SEC.7; P.L.146-2008, SEC.70; P.L.112-2012, SEC.11.

 

IC 6-1.1-4-17Department of local government finance approval of employment of professional appraisers; department approval only if party to the contract; department approval of county decision to not employ professional appraiser in general reassessment

     Sec. 17. (a) Subject to the approval of the department of local government finance and the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve employment under this subsection only if the department is a party to the employment contract and any addendum to the employment contract.

     (b) A decision by a county assessor to not employ a professional appraiser as a technical advisor in a reassessment under section 4 or 4.2 of this chapter is subject to approval by the department of local government finance.

     (c) As used in this chapter, "professional appraiser" means an individual or firm that is certified under IC 6-1.1-31.7.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.62-1983, SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005, SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87; P.L.112-2012, SEC.12.

 

IC 6-1.1-4-18Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.1; P.L.6-1997, SEC.17. Repealed by P.L.198-2001, SEC.122.

 

IC 6-1.1-4-18.5Professional appraisal; contract for services; bids required

     Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract that has been specifically approved by the department. The department shall ensure that the contract:

(1) includes all of the provisions required under section 19.5(b) of this chapter; and

(2) adequately provides for the creation and transmission of real property assessment data in the form required by the legislative services agency and the division of data analysis of the department.

     (b) No contract shall be made with any professional appraiser to act as technical advisor in the assessment of property, before the giving of notice and the receiving of bids from anyone desiring to furnish this service. Notice of the time and place for receiving bids for the contract shall be given by publication by one (1) insertion in two (2) newspapers of general circulation published in the county and representing each of the two (2) leading political parties in the county. If only one (1) newspaper is there published, notice in that one (1) newspaper is sufficient to comply with the requirements of this subsection. The contract shall be awarded to the lowest and best bidder who meets all requirements under law for entering a contract to serve as technical advisor in the assessment of property. However, any and all bids may be rejected, and new bids may be asked.

     (c) The county council of each county shall appropriate the funds needed to meet the obligations created by a professional appraisal services contract which is entered into under this chapter.

As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008, SEC.72.

 

IC 6-1.1-4-19Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.7; P.L.62-1983, SEC.3. Repealed by P.L.198-2001, SEC.122.

 

IC 6-1.1-4-19.5Department development of standards for contracts for professional appraisal services; special contract language

     Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services.

     (b) The standard contract or contract provisions must contain:

(1) a fixed date by which the professional appraiser or appraisal firm shall have completed all responsibilities under the contract;

(2) a penalty clause under which the amount to be paid for appraisal services is decreased for failure to complete specified services within the specified time;

(3) a provision requiring the appraiser, or appraisal firm, to make periodic reports to the county assessor;

(4) a provision stipulating the manner in which, and the time intervals at which, the periodic reports referred to in subdivision (3) of this subsection are to be made;

(5) a precise stipulation of what service or services are to be provided and what class or classes of property are to be appraised;

(6) a provision stipulating that the contractor will generate complete parcel characteristics and parcel assessment data in a manner and format acceptable to the legislative services agency and the department of local government finance;

(7) a provision stipulating that the legislative services agency and the department of local government finance have unrestricted access to the contractor's work product under the contract; and

(8) a provision stating that the department of local government finance is a party to the contract and any addendum to the contract.

The department of local government finance may devise other necessary provisions for the contracts in order to give effect to this chapter.

     (c) In order to comply with the duties assigned to it by this section, the department of local government finance may develop:

(1) one (1) or more model contracts;

(2) one (1) contract with alternate provisions; or

(3) any combination of subdivisions (1) and (2).

The department may approve special contract language in order to meet any unusual situations.

As added by P.L.198-2001, SEC.15. Amended by P.L.146-2008, SEC.73; P.L.182-2009(ss), SEC.88.

 

IC 6-1.1-4-20Professional appraisal; contract deadline

     Sec. 20. The department of local government finance may establish a period, with respect to each reassessment under section 4 or 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(d).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.1; P.L.6-1997, SEC.18; P.L.90-2002, SEC.39; P.L.146-2008, SEC.74; P.L.112-2012, SEC.13.

 

IC 6-1.1-4-21Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.2; P.L.146-2008, SEC.75; P.L.112-2012, SEC.14. Repealed by P.L.245-2015, SEC.5.

 

IC 6-1.1-4-21.4Appraisal completion date and reporting requirements under county reassessment plan

     Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:

(1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group's reassessment under the county reassessment plan begins.

(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before November 1 of the year in which the group's reassessment under the county reassessment plan begins.

(3) The appraisal of all the parcels shall be completed before January 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.

     (b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).

As added by P.L.112-2012, SEC.15. Amended by P.L.111-2014, SEC.12.

 

IC 6-1.1-4-21.5Repealed

As added by Acts 1981, P.L.64, SEC.2. Amended by P.L.76-1987, SEC.1; P.L.12-1992, SEC.17. Repealed by P.L.84-1995, SEC.6.

 

IC 6-1.1-4-22Amounts of assessment or reassessment; notice

     Sec. 22. (a) If any assessing official assesses or reassesses any real property under this article (including an annual adjustment under section 4.5 of this chapter), the official shall give notice to the taxpayer and the county assessor, by mail or by using electronic mail that includes a secure Internet link to the information in the notice, of the amount of the assessment or reassessment.

     (b) Each township or county assessor shall provide the notice required by this section by the earlier of:

(1) ninety (90) days after the assessor:

(A) completes the appraisal of a parcel; or

(B) receives a report for a parcel from a professional appraiser or professional appraisal firm; or

(2) April 10 of the year containing the assessment date for which the assessment or reassessment first applies, if the assessment date occurs in a year that ends before January 1, 2016, and February 10 of the year containing the assessment date for which the assessment or reassessment first applies, if the assessment date occurs in a year that begins after December 31, 2015.

     (c) The notice required by this section is in addition to any required notice of assessment or reassessment included in a property tax statement under IC 6-1.1-22 or IC 6-1.1-22.5.

     (d) The notice required by this section must include notice to the person of the opportunity to appeal the assessed valuation under IC 6-1.1-15-1.1.

     (e) Notice of the opportunity to appeal the assessed valuation required under subsection (d) must include the following:

(1) The procedure that a taxpayer must follow to appeal the assessment or reassessment.

(2) The forms that must be filed for an appeal of the assessment or reassessment.

(3) Notice that an appeal of the assessment or reassessment requires evidence relevant to the true tax value of the taxpayer's property as of the assessment date.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(f)(1) part, (2) part; 6-1-26-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.2; P.L.6-1997, SEC.19; P.L.146-2008, SEC.76; P.L.136-2009, SEC.4; P.L.112-2012, SEC.16; P.L.111-2014, SEC.13; P.L.232-2017, SEC.4.

 

IC 6-1.1-4-23Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(3).]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1977, P.L.64, SEC.4.

 

IC 6-1.1-4-24Notice to county auditor of assessed value

     Sec. 24. Immediately following an assessment or reassessment of real property, the county property tax assessment board of appeals shall notify the county auditor of the assessed value of the land and improvements so assessed. The county property tax assessment board of appeals shall give the notice on the form and in the manner prescribed by the department of local government finance.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(f)(1) part; 6-1-26-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.20; P.L.90-2002, SEC.40.

 

IC 6-1.1-4-25Record keeping; electronic data files

     Sec. 25. (a) Each township assessor and each county assessor shall keep the assessor's reassessment data and records current by securing the necessary field data and by making changes in the assessed value of real property as changes occur in the use of the real property. The township or county assessor's records shall at all times show the assessed value of real property in accordance with this chapter. The township assessor shall ensure that the county assessor has full access to the assessment records maintained by the township assessor.

     (b) The township assessor (if any) in a county having a consolidated city, the county assessor if there are no township assessors in a county having a consolidated city, or the county assessor in every other county, shall:

(1) maintain an electronic data file of:

(A) the parcel characteristics and parcel assessments of all parcels;

(B) the personal property return characteristics and assessments by return; and

(C) the geographic information system characteristics of each parcel;

for each township in the county as of each assessment date;

(2) maintain the electronic file in a form that formats the information in the file with the standard data, field, and record coding required and approved by:

(A) the legislative services agency; and

(B) the department of local government finance;

(3) transmit the data in the file with respect to the assessment date of each year before October 1 of a year ending before January 1, 2016, and before September 1 of a year beginning after December 31, 2015, to:

(A) the legislative services agency and the department of local government finance, for data described in subdivision (1)(A) and (1)(B); and

(B) the geographic information office of the office of technology, for data described in subdivision (1)(C);

in a manner that meets the data export and transmission requirements in a standard format, as prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency; and

(4) resubmit the data in the form and manner required under this subsection, upon request of the legislative services agency, the department of local government finance, or the geographic information office of the office of technology, as applicable, if data previously submitted under this subsection does not comply with the requirements of this subsection, as determined by the legislative services agency, the department of local government finance, or the geographic information office of the office of technology, as applicable.

An electronic data file maintained for a particular assessment date may not be overwritten with data for a subsequent assessment date until a copy of an electronic data file that preserves the data for the particular assessment date is archived in the manner prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.21; P.L.198-2001, SEC.16; P.L.178-2002, SEC.6; P.L.177-2005, SEC.27; P.L.146-2008, SEC.77; P.L.111-2014, SEC.14; P.L.203-2016, SEC.1.

 

IC 6-1.1-4-26Adoption or promulgation of documents by the department of local government finance

     Sec. 26. The department of local government finance may adopt or promulgate regulations, appraisal manuals, rules, bulletins, directives, and forms for the assessment and reassessment of real property.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(d).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.41.

 

IC 6-1.1-4-27Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.36, SEC.2; Acts 1981, P.L.65, SEC.1; P.L.62-1983, SEC.4; P.L.332-1989(ss), SEC.4; P.L.6-1997, SEC.22. Repealed by P.L.198-2001, SEC.122.

 

IC 6-1.1-4-27.5Property 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.

 

IC 6-1.1-4-28Repealed

[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.

 

IC 6-1.1-4-28.5Property 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 general reassessment of real property under section 4 of this chapter or 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 tax 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.

 

IC 6-1.1-4-29Expenses 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:

(1) a general reassessment of real property under section 4 of this chapter; or

(2) 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.

 

IC 6-1.1-4-30Interim assessments or reassessments; rules and regulations

     Sec. 30. (a) In making any assessment or reassessment of real property in the interim between general reassessments under section 4 of this chapter, the rules, regulations, and standards for assessment are the same as those used in the preceding general reassessment.

     (b) 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.

 

IC 6-1.1-4-31Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council

     Sec. 31. (a) The department of local government finance shall periodically check the conduct of:

(1) a general reassessment under section 4 of this chapter;

(2) a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter;

(3) work required to be performed by local officials under 50 IAC 21; and

(4) other property assessment activities in the county, as determined by the department.

The department of local government finance may inform township assessors (if any), county assessors, and the presidents of county councils in writing if its check reveals that the general reassessment, the reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other property assessment activities are not being properly conducted, work required to be performed by local officials under 50 IAC 21 is not being properly conducted, or property assessments are not being properly made.

     (b) The failure of the department of local government finance to inform local officials under subsection (a) shall not be construed as an indication by the department that:

(1) the general reassessment under section 4 of this chapter, a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other property assessment activities are being properly conducted;

(2) work required to be performed by local officials under 50 IAC 21 is being properly conducted; or

(3) property assessments are being properly made.

     (c) If the department of local government finance:

(1) determines under subsection (a) that a general reassessment under section 4 of this chapter, a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other assessment activities are not being properly conducted; and

(2) informs:

(A) the township assessor (if any) of each affected township;

(B) the county assessor; and

(C) the president of the county council;

in writing under subsection (a);

the department may order a state conducted assessment or reassessment under section 31.5 of this chapter to begin not less than sixty (60) days after the date of the notice under subdivision (2).

     (d) If the department of local government finance:

(1) determines under subsection (a) that work required to be performed by local officials under 50 IAC 21 is not being properly conducted; and

(2) informs:

(A) the township assessor of each affected township (if any);

(B) the county assessor; and

(C) the president of the county council;

in writing under subsection (a);

the department may conduct the work or contract to have the work conducted to begin not less than sixty (60) days after the date of the notice under subdivision (2). If the department determines during the period between the date of the notice under subdivision (2) and the proposed date for beginning the work or having the work conducted that work required to be performed by local officials under 50 IAC 21 is being properly conducted, the department may rescind the order.

     (e) If the department of local government finance contracts to have work conducted under subsection (d), the department shall forward the bill for the services to the county and the county shall pay the bill under the same procedures that apply to county payments of bills for assessment or reassessment services under section 31.5 of this chapter.

     (f) A county council president who is informed by the department of local government finance under subsection (a) shall provide the information to the board of county commissioners. A board of county commissioners that receives information under this subsection may adopt an ordinance to do either or both of the following:

(1) Determine that:

(A) the information indicates that the county assessor has failed to perform adequately the duties of county assessor; and

(B) by that failure the county assessor forfeits the office of county assessor and is subject to removal from office by an information filed under IC 34-17-2-1(b).

(2) Determine that:

(A) the information indicates that one (1) or more township assessors in the county have failed to perform adequately the duties of township assessor; and

(B) by that failure the township assessor or township assessors forfeit the office of township assessor and are subject to removal from office by an information filed under IC 34-17-2-1(b).

     (g) A city-county council that is informed by the department of local government finance under subsection (a) may adopt an ordinance making the determination or determinations referred to in subsection (f).

As added by P.L.14-1983, SEC.2. Amended by P.L.90-2002, SEC.44; P.L.228-2005, SEC.11; P.L.146-2008, SEC.81; P.L.113-2010, SEC.17; P.L.112-2012, SEC.21.

 

IC 6-1.1-4-31.5State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability

     Sec. 31.5. (a) As used in this section, "department" refers to the department of local government finance.

     (b) If the department makes a determination and informs local officials under section 31(c) of this chapter, the department may order a state conducted assessment or reassessment in the county subject to the time limitation in that subsection.

     (c) If the department orders a state conducted assessment or reassessment in a county, the department shall assume the duties of the county assessor. Notwithstanding sections 15 and 17 of this chapter, a county assessor subject to an order issued under this section may not assess property or have property assessed for the assessment or general reassessment under section 4 of this chapter or under a county's reassessment plan prepared under section 4.2 of this chapter. Until the state conducted assessment or reassessment is completed under this section, the assessment or reassessment duties of the county assessor are limited to providing the department or a contractor of the department the support and information requested by the department or the contractor.

     (d) Before assuming the duties of a county assessor, the department shall transmit a copy of the department's order requiring a state conducted assessment or reassessment to the county assessor, the county fiscal body, the county auditor, and the county treasurer. Notice of the department's actions must be published one (1) time in a newspaper of general circulation published in the county. The department is not required to conduct a public hearing before taking action under this section.

     (e) A county assessor subject to an order issued under this section shall, at the request of the department or the department's contractor, make available and provide access to all:

(1) data;

(2) records;

(3) maps;

(4) parcel record cards;

(5) forms;

(6) computer software systems;

(7) computer hardware systems; and

(8) other information;

related to the assessment or reassessment of real property in the county. The information described in this subsection must be provided at no cost to the department or the contractor of the department. A failure to provide information requested under this subsection constitutes a failure to perform a duty related to an assessment or a general reassessment under section 4 of this chapter or under a county's reassessment plan prepared under section 4.2 of this chapter and is subject to IC 6-1.1-37-2.

     (f) The department may enter into a contract with a professional appraising firm to conduct an assessment or reassessment under this section. If a county entered into a contract with a professional appraising firm to conduct the county's assessment or reassessment before the department orders a state conducted assessment or reassessment in the county under this section, the contract:

(1) is as valid as if it had been entered into by the department; and

(2) shall be treated as the contract of the department.

     (g) After receiving the report of assessed values from the appraisal firm acting under a contract described in subsection (f), the department shall give notice to the taxpayer and the county assessor, by mail, of the amount of the assessment or reassessment. The notice of assessment or reassessment:

(1) is subject to appeal by the taxpayer under section 31.7 of this chapter; and

(2) must include a statement of the taxpayer's rights under section 31.7 of this chapter.

     (h) The department shall forward a bill for services provided under a contract described in subsection (f) to the auditor of the county in which the state conducted reassessment occurs. The county shall pay the bill under the procedures prescribed by subsection (i).

     (i) A county subject to an order issued under this section shall pay the cost of a contract described in subsection (f), without appropriation, from the county property reassessment fund. A contractor may periodically submit bills for partial payment of work performed under the contract. Notwithstanding any other law, a contractor is entitled to payment under this subsection for work performed under a contract if the contractor:

(1) submits to the department a fully itemized, certified bill in the form required by IC 5-11-10-1 for the costs of the work performed under the contract;

(2) obtains from the department:

(A) approval of the form and amount of the bill; and

(B) a certification that the billed goods and services have been received and comply with the contract; and

(3) files with the county auditor:

(A) a duplicate copy of the bill submitted to the department;

(B) proof of the department's approval of the form and amount of the bill; and

(C) the department's certification that the billed goods and services have been received and comply with the contract.

The department's approval and certification of a bill under subdivision (2) shall be treated as conclusively resolving the merits of a contractor's claim. Upon receipt of the documentation described in subdivision (3), the county auditor shall immediately certify that the bill is true and correct without further audit and submit the claim to the county executive. The county executive shall allow the claim, in full, as approved by the department, without further examination of the merits of the claim in a regular or special session that is held not less than three (3) days and not more than seven (7) days after the date the claim is certified by the county fiscal officer if the procedures in IC 5-11-10-2 are used to approve the claim or the date the claim is placed on the claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are used to approve the claim. Upon allowance of the claim by the county executive, the county auditor shall immediately issue a warrant or check for the full amount of the claim approved by the department. Compliance with this subsection constitutes compliance with IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and payment of a claim in compliance with this subsection is not subject to remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies to a fiscal officer who pays a claim in compliance with this subsection.

     (j) Notwithstanding IC 4-13-2, a period of seven (7) days is permitted for each of the following to review and act under IC 4-13-2 on a contract of the department entered into under this section:

(1) The commissioner of the Indiana department of administration.

(2) The director of the budget agency.

(3) The attorney general.

     (k) If money in the county's property reassessment fund is insufficient to pay for an assessment or reassessment conducted under this section, the department may increase the tax rate and tax levy of the county's property reassessment fund to pay the cost and expenses related to the assessment or reassessment.

     (l) The department or the contractor of the department shall use the land values determined under section 13.6 of this chapter for a county subject to an order issued under this section to the extent that the department or the contractor finds that the land values reflect the true tax value of land, as determined under this article and the rules of the department. If the department or the contractor finds that the land values determined for the county under section 13.6 of this chapter do not reflect the true tax value of land, the department or the contractor shall determine land values for the county that reflect the true tax value of land, as determined under this article and the rules of the department. Land values determined under this subsection shall be used to the same extent as if the land values had been determined under section 13.6 of this chapter. The department or the contractor of the department shall notify the county's assessing officials of the land values determined under this subsection.

     (m) A contractor of the department may notify the department if:

(1) a county auditor fails to:

(A) certify the contractor's bill;

(B) publish the contractor's claim;

(C) submit the contractor's claim to the county executive; or

(D) issue a warrant or check for payment of the contractor's bill;

as required by subsection (i) at the county auditor's first legal opportunity to do so;

(2) a county executive fails to allow the contractor's claim as legally required by subsection (i) at the county executive's first legal opportunity to do so; or

(3) a person or an entity authorized to act on behalf of the county takes or fails to take an action, including failure to request an appropriation, and that action or failure to act delays or halts progress under this section for payment of the contractor's bill.

     (n) The department, upon receiving notice under subsection (m) from a contractor of the department, shall:

(1) verify the accuracy of the contractor's assertion in the notice that:

(A) a failure occurred as described in subsection (m)(1) or (m)(2); or

(B) a person or an entity acted or failed to act as described in subsection (m)(3); and

(2) provide to the treasurer of state the department's approval under subsection (i)(2)(A) of the contractor's bill with respect to which the contractor gave notice under subsection (m).

     (o) Upon receipt of the department's approval of a contractor's bill under subsection (n), the treasurer of state shall pay the contractor the amount of the bill approved by the department from money in the possession of the state that would otherwise be available for distribution to the county, including distributions of admissions taxes or wagering taxes.

     (p) The treasurer of state shall withhold from the money that would be distributed under IC 4-33-12-6, IC 4-33-13-5, or any other law to a county described in a notice provided under subsection (m) the amount of a payment made by the treasurer of state to the contractor of the department under subsection (o). Money shall be withheld from any source payable to the county.

     (q) Compliance with subsections (m) through (p) constitutes compliance with IC 5-11-10.

     (r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect to the payment made in compliance with subsections (m) through (p). This subsection and subsections (m) through (p) must be interpreted liberally so that the state shall, to the extent legally valid, ensure that the contractual obligations of a county subject to this section are paid. Nothing in this section shall be construed to create a debt of the state.

     (s) The provisions of this section are severable as provided in IC 1-1-1-8(b).

As added by P.L.228-2005, SEC.12. Amended by P.L.146-2008, SEC.82; P.L.112-2012, SEC.22.

 

IC 6-1.1-4-31.6Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment

     Sec. 31.6. (a) Subject to the other requirements of this section, the department of local government finance may:

(1) negotiate an addendum to a contract referred to in section 31.5(f) of this chapter that is treated as a contract of the department; or

(2) include provisions in a contract entered into by the department under section 31.5(f) of this chapter;

to require the contractor of the department to represent the department in appeals initiated under section 31.7 of this chapter and to afford to taxpayers an opportunity to attend an informal hearing.

     (b) The purpose of the informal hearing referred to in subsection (a) is to:

(1) discuss the specifics of the taxpayer's assessment or reassessment;

(2) review the taxpayer's property record card;

(3) explain to the taxpayer how the assessment or reassessment was determined;

(4) provide to the taxpayer information about the statutes, rules, and guidelines that govern the determination of the assessment or reassessment;

(5) note and consider objections of the taxpayer;

(6) consider all errors alleged by the taxpayer; and

(7) otherwise educate the taxpayer about:

(A) the taxpayer's assessment or reassessment;

(B) the assessment or reassessment process; and

(C) the assessment or reassessment appeal process under section 31.7 of this chapter.

     (c) Following an informal hearing referred to in subsection (b), the contractor shall:

(1) make a recommendation to the department of local government finance as to whether a change in the reassessment is warranted; and

(2) if recommending a change under subdivision (1), provide to the department a statement of:

(A) how the changed assessment or reassessment was determined; and

(B) the amount of the changed assessment or reassessment.

     (d) To preserve the right to appeal under section 31.7 of this chapter, a taxpayer must initiate the informal hearing process by notifying the department of local government finance or its designee of the taxpayer's intent to participate in an informal hearing referred to in subsection (b) not later than forty-five (45) days after the department of local government finance gives notice under section 31.5(g) of this chapter to taxpayers of the amount of the reassessment.

     (e) The informal hearings referred to in subsection (b) must be conducted:

(1) in the county where the property is located; and

(2) in a manner determined by the department of local government finance.

     (f) The department of local government finance shall:

(1) consider the recommendation of the contractor under subsection (c); and

(2) if the department accepts a recommendation that a change in the assessment or reassessment is warranted, accept or modify the recommended amount of the changed assessment or reassessment.

     (g) The department of local government finance shall send a notice of the result of each informal hearing to:

(1) the taxpayer;

(2) the county auditor;

(3) the county assessor; and

(4) the township assessor (if any) of the township in which the property is located.

     (h) A notice under subsection (g) must:

(1) state whether the assessment or reassessment was changed as a result of the informal hearing; and

(2) if the assessment or reassessment was changed as a result of the informal hearing:

(A) indicate the amount of the changed assessment or reassessment; and

(B) provide information on the taxpayer's right to appeal under section 31.7 of this chapter.

     (i) If the department of local government finance does not send a notice under subsection (g) not later than two hundred seventy (270) days after the date the department gives notice of the amount of the assessment or reassessment under section 31.5(g) of this chapter:

(1) the department may not change the amount of the assessment or reassessment under the informal hearing process described in this section; and

(2) the taxpayer may appeal the assessment or reassessment under section 31.7 of this chapter.

     (j) The department of local government finance may adopt rules to establish procedures for informal hearings under this section.

     (k) Payment for an addendum to a contract under subsection (a)(1) is made in the same manner as payment for the contract under section 31.5(h) of this chapter.

As added by P.L.228-2005, SEC.13. Amended by P.L.146-2008, SEC.83.

 

IC 6-1.1-4-31.7Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court

     Sec. 31.7. (a) As used in this section, "special master" refers to a person designated by the Indiana board under subsection (e).

     (b) The notice of assessment or reassessment under section 31.5(g) of this chapter is subject to appeal by the taxpayer to the Indiana board. The procedures and time limitations that apply to an appeal to the Indiana board of a determination of the department of local government finance do not apply to an appeal under this subsection. The Indiana board may establish applicable procedures and time limitations under subsection (l).

     (c) In order to appeal under subsection (b), the taxpayer must:

(1) participate in the informal hearing process under section 31.6 of this chapter;

(2) except as provided in section 31.6(i) of this chapter, receive a notice under section 31.6(g) of this chapter; and

(3) file a petition for review with the appropriate county assessor not later than thirty (30) days after:

(A) the date of the notice to the taxpayer under section 31.6(g) of this chapter; or

(B) the date after which the department may not change the amount of the assessment or reassessment under the informal hearing process described in section 31.6 of this chapter.

     (d) The Indiana board may develop a form for petitions under subsection (c) that outlines:

(1) the appeal process;

(2) the burden of proof; and

(3) evidence necessary to warrant a change to an assessment or reassessment.

     (e) The Indiana board may contract with, appoint, or otherwise designate the following to serve as special masters to conduct evidentiary hearings and prepare reports required under subsection (g):

(1) Independent, licensed appraisers.

(2) Attorneys.

(3) Certified level two or level three Indiana assessor-appraisers (including administrative law judges employed by the Indiana board).

(4) Other qualified individuals.

     (f) Each contract entered into under subsection (e) must specify the appointee's compensation and entitlement to reimbursement for expenses. The compensation and reimbursement for expenses are paid from the county property reassessment fund.

     (g) With respect to each petition for review filed under subsection (c), the special masters shall:

(1) set a hearing date;

(2) give notice of the hearing at least thirty (30) days before the hearing date, by mail, to:

(A) the taxpayer;

(B) the department of local government finance;

(C) the township assessor (if any); and

(D) the county assessor;

(3) conduct a hearing and hear all evidence submitted under this section; and

(4) make evidentiary findings and file a report with the Indiana board.

     (h) At the hearing under subsection (g):

(1) the taxpayer shall present:

(A) the taxpayer's evidence that the assessment or reassessment is incorrect;

(B) the method by which the taxpayer contends the assessment or reassessment should be correctly determined; and

(C) comparable sales, appraisals, or other pertinent information concerning valuation as required by the Indiana board; and

(2) the department of local government finance shall present its evidence that the assessment or reassessment is correct.

     (i) The Indiana board may dismiss a petition for review filed under subsection (c) if the evidence and other information required under subsection (h)(1) is not provided at the hearing under subsection (g).

     (j) The township assessor (if any) and the county assessor may attend and participate in the hearing under subsection (g).

     (k) The Indiana board may:

(1) consider the report of the special masters under subsection (g)(4);

(2) make a final determination based on the findings of the special masters without:

(A) conducting a hearing; or

(B) any further proceedings; and

(3) incorporate the findings of the special masters into the board's findings in resolution of the appeal.

     (l) The Indiana board may adopt rules under IC 4-22-2-37.1 to:

(1) establish procedures to expedite:

(A) the conduct of hearings under subsection (g); and

(B) the issuance of determinations of appeals under subsection (k); and

(2) establish deadlines:

(A) for conducting hearings under subsection (g); and

(B) for issuing determinations of appeals under subsection (k).

     (m) A determination by the Indiana board of an appeal under subsection (k) is subject to appeal to the tax court under IC 6-1.1-15.

As added by P.L.228-2005, SEC.14. Amended by P.L.219-2007, SEC.15; P.L.146-2008, SEC.84.

 

IC 6-1.1-4-32Repealed

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.

 

IC 6-1.1-4-33Repealed

As added by P.L.235-2003, SEC.3. Repealed by P.L.1-2007, SEC.248.

 

IC 6-1.1-4-34Repealed

As added by P.L.235-2003, SEC.4. Amended by P.L.23-2004, SEC.4. Repealed by P.L.1-2007, SEC.248.

 

IC 6-1.1-4-35Repealed

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.

 

IC 6-1.1-4-36Repealed

As added by P.L.1-2004, SEC.5 and P.L.23-2004, SEC.6. Repealed by P.L.1-2007, SEC.248.

 

IC 6-1.1-4-37Repealed

As added by P.L.1-2004, SEC.6 and P.L.23-2004, SEC.7. Repealed by P.L.1-2007, SEC.248.

 

IC 6-1.1-4-38Repealed

As added by P.L.1-2004, SEC.7 and P.L.23-2004, SEC.8. Repealed by P.L.1-2007, SEC.248.

 

IC 6-1.1-4-39Assessment of rental property and mobile homes; low income rental housing exclusion

     Sec. 39. (a) For assessment dates after February 28, 2005, except as provided in subsections (c) and (e), the true tax value of real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more and that has more than four (4) rental units 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.

(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.

     (b) The gross rent multiplier method is the preferred method of valuing:

(1) real property that has at least one (1) and not more than four (4) rental units; and

(2) mobile homes assessed under IC 6-1.1-7.

     (c) A township assessor (if any) or the county assessor is not required to appraise real property referred to in subsection (a) using the three (3) appraisal approaches listed in subsection (a) if the 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 and the gross rent multiplier method. If a taxpayer wishes to have the income capitalization method or the gross rent multiplier method used in the initial formulation of the assessment of the taxpayer's property, the taxpayer must submit the necessary information to the assessor not later than the assessment date. However, the taxpayer is not prejudiced in any way and is not restricted in pursuing an appeal, if the data is not submitted by the assessment date. A taxpayer must verify under penalties for perjury any information provided to the township or county assessor for use in the application of either method. All information related to earnings, income, profits, losses, or expenditures that is provided to the assessor under this section is confidential under IC 6-1.1-35-9 to the same extent as information related to earnings, income, profits, losses, or expenditures of personal property is confidential under IC 6-1.1-35-9.

     (e) The true tax value of low income rental property (as defined in section 41 of this chapter) is not determined under subsection (a). The assessment method prescribed in section 41 of this chapter is the exclusive method for assessment of that property. This subsection does not impede any rights to appeal an assessment.

As added by P.L.1-2004, SEC.8 and P.L.23-2004, SEC.9. Amended by P.L.199-2005, SEC.3; P.L.146-2008, SEC.85; P.L.146-2012, SEC.2; P.L.111-2014, SEC.15.

 

IC 6-1.1-4-39.5Assessment 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.

 

IC 6-1.1-4-40Exclusion 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.

 

IC 6-1.1-4-41Assessment 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.

 

IC 6-1.1-4-42True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration

     Sec. 42. (a) This section applies to assessment dates after January 15, 2010.

     (b) As used in this section, "golf course" means an area of land and yard improvements that are predominately used to play the game of golf. A golf course consists of a series of holes, each consisting of a teeing area, fairway, rough and other hazards, and the green with the pin and cup.

     (c) The true tax value of real property regularly used as a golf course is the valuation determined by applying the income capitalization appraisal approach. The income capitalization approach used to determine the true tax value of a golf course must:

(1) incorporate an applicable income 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;

(2) provide for the uniform and equal assessment of golf courses of similar grade quality and play length; and

(3) exclude the value of personal property, intangible property, and income derived from personal or intangible property.

     (d) For assessment dates after January 15, 2010, and before March 1, 2012, a township assessor (if any) or the county assessor shall gather and process information from the owner of a golf course to carry out this section in accordance with the rules adopted by the department of local government finance under IC 4-22-2.

     (e) For assessment dates after February 28, 2012, the department of local government finance shall, by rules adopted under IC 4-22-2, establish uniform income capitalization tables and procedures to be used for the assessment of golf courses. The department of local government finance may rely on analysis conducted by a state educational institution to develop the income capitalization tables and procedures required under this section. Assessing officials shall use the tables and procedures adopted by the department of local government finance to assess, reassess, and annually adjust the assessed value of golf courses.

     (f) The department of local government finance may prescribe procedures, forms, and due dates for the collection from the owners or operators of golf courses of the necessary earnings, income, profits, losses, and expenditures data necessary to carry out this section. An owner or operator of a golf course shall comply with the procedures and reporting schedules prescribed by the department of local government finance.

As added by P.L.182-2009(ss), SEC.89.

 

IC 6-1.1-4-43Repealed

As added by P.L.249-2015, SEC.8. Amended by P.L.149-2016, SEC.20. Repealed by P.L.204-2016, SEC.10.

 

IC 6-1.1-4-44Repealed

As added by P.L.249-2015, SEC.9. Repealed by P.L.204-2016, SEC.11.

 

IC 6-1.1-4-44.5Land 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.

 

IC 6-1.1-4-45Assessment 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.

 

IC 6-1.1-5Chapter 5. Real Property Assessment Records
           6-1.1-5-1Plats
           6-1.1-5-2Index numbering system
           6-1.1-5-3Plats; entry on tax list
           6-1.1-5-4Transfer books
           6-1.1-5-5Change of ownership; partition; apportionment of assessed value and delinquent taxes
           6-1.1-5-5.5Real property interest created from previously existing parcel or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes
           6-1.1-5-5.7Auditor's endorsement required for recording of deed creating interest from previously existing parcel or parcels; effect of noncompliance
           6-1.1-5-6Partition or transfer of real property; transcript of judgment; entry in transfer book
           6-1.1-5-7Heirs or devisees; transfer on tax duplicate
           6-1.1-5-8List of property; delivery to township or county assessor
           6-1.1-5-9Duties and authority of assessors in county containing a consolidated city
           6-1.1-5-9.1Townships of 35,000 or more population; plats and lists
           6-1.1-5-10Tract descriptions; delivery of title papers
           6-1.1-5-11Rules for determining land within tract; required survey
           6-1.1-5-12Repealed
           6-1.1-5-13Personal property return; information relating to real property
           6-1.1-5-14Delivery of real property list
           6-1.1-5-15Assessment registration notices; building permits
           6-1.1-5-16Consolidation of contiguous parcels into single parcel

 

IC 6-1.1-5-1Plats

     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.

 

IC 6-1.1-5-2Index 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.

 

IC 6-1.1-5-3Plats; 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.

 

IC 6-1.1-5-4Transfer 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 he 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 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.

[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.

 

IC 6-1.1-5-5Change 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.

 

IC 6-1.1-5-5.5Real 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.

 

IC 6-1.1-5-5.7Auditor'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.

 

IC 6-1.1-5-6Partition 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.

 

IC 6-1.1-5-7Heirs 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 prepare an affidavit and, except as provided in section 9 of this chapter, file it with the auditor of the county in which the real property is situated. The affidavit shall contain the following information:

(1) the decedent's date of death;

(2) whether the decedent died testate or intestate; and

(3) the affiant's interest in the real property.

     In addition, if the decedent died testate, the affiant must attach a certified copy of the decedent's will to the affidavit. However, if the will has been probated or recorded in the county in which the real property is located, the affiant, in lieu of attaching a certified copy of the will, shall state that fact in the affidavit and indicate the volume and page of the record where the will may be found.

     (b) Except as provided in section 9 of this chapter, the county auditor shall enter a transfer of the real property in the proper transfer book after the affidavit is filed with his office.

     (c) 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.

 

IC 6-1.1-5-8List 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.

 

IC 6-1.1-5-9Duties 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.

 

IC 6-1.1-5-9.1Townships 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.

 

IC 6-1.1-5-10Tract 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.

 

IC 6-1.1-5-11Rules 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.

 

IC 6-1.1-5-12Repealed

[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.

 

IC 6-1.1-5-13Personal 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.

 

IC 6-1.1-5-14Delivery 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.

 

IC 6-1.1-5-15Assessment 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.

 

IC 6-1.1-5-16Consolidation 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.

 

IC 6-1.1-5.5Chapter 5.5. Sales Disclosure Forms
           6-1.1-5.5-1"Conveyance" defined
           6-1.1-5.5-2"Conveyance document" defined
           6-1.1-5.5-3Sales disclosure form filing and review process; forwarding and use of forms; confidential information; conveyance of multiple parcels
           6-1.1-5.5-4Filing fee; exceptions; distribution of revenue
           6-1.1-5.5-4.5Sales disclosure funds
           6-1.1-5.5-4.7Establishment of assessment training and administration fund; permitted uses; investment by treasurer of state; no reversion to state general fund
           6-1.1-5.5-5Information required in form; exception
           6-1.1-5.5-6Acceptance of form by county auditor; requirements for recording
           6-1.1-5.5-7Repealed
           6-1.1-5.5-8Repealed
           6-1.1-5.5-9Sales disclosure form; attestation
           6-1.1-5.5-10Criminal penalties and infractions
           6-1.1-5.5-11Repealed
           6-1.1-5.5-12Civil penalties
           6-1.1-5.5-13Expired

 

IC 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.

 

IC 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.

 

IC 6-1.1-5.5-3Sales disclosure form filing and review process; forwarding and use of forms; confidential information; conveyance of multiple parcels

     Sec. 3. (a) For purposes of this section, "party" includes:

(1) a seller of property that is exempt under the seller's ownership; or

(2) a purchaser of property that is exempt under the purchaser's ownership;

from property taxes under IC 6-1.1-10.

     (b) Subject to subsections (g) and (h), before filing a conveyance document with the county auditor under IC 6-1.1-5-4, all the parties to the conveyance must do the following:

(1) Complete and sign a sales disclosure form as prescribed by the department of local government finance under section 5 of this chapter. All the parties may sign one (1) form, or if all the parties do not agree on the information to be included on the completed form, each party may sign and file a separate form. For conveyance transactions involving more than two (2) parties, one (1) transferor and one (1) transferee signing the sales disclosure form is sufficient.

(2) Before filing a sales disclosure form with the county auditor, submit the sales disclosure form to the county assessor. The county assessor must review the accuracy and completeness of each sales disclosure form submitted immediately upon receipt of the form and, if the form is accurate and complete, stamp or otherwise approve the form as eligible for filing with the county auditor and return the form to the appropriate party for filing with the county auditor. If multiple forms are filed in a short period, the county assessor shall process the forms as quickly as possible. For purposes of this subdivision, a sales disclosure form is considered to be accurate and complete if:

(A) the county assessor does not have substantial evidence when the form is reviewed under this subdivision that information in the form is inaccurate; and

(B) both of the following conditions are satisfied:

(i) The form contains the information required by section 5(a)(1) through 5(a)(16) of this chapter as that section applies to the conveyance transaction, subject to the obligation of a party to furnish or correct that information in the manner required by and subject to the penalty provisions of section 12 of this chapter. The form may not be rejected for failure to contain information other than that required by section 5(a)(1) through 5(a)(16) of this chapter.

(ii) The form is submitted to the county assessor in a format usable to the county assessor.

(3) File the sales disclosure form with the county auditor.

     (c) The auditor shall review each sales disclosure form and process any deduction for which the form serves as an application under IC 6-1.1-12-44. The auditor shall forward each sales disclosure form to the county assessor. The county assessor shall verify the assessed valuation of the property for the assessment date to which the application applies and transmit that assessed valuation to the auditor. The county assessor shall retain the forms for five (5) years. The county assessor shall forward the sales disclosure form data to the department of local government finance and the legislative services agency in an electronic format specified jointly by the department of local government finance and the legislative services agency on or before April 1 in a year ending before January 1, 2016, and on or before February 1 in a year beginning after December 31, 2015. The county assessor shall forward a copy of the sales disclosure forms to the township assessors in the county. The forms may be used by the county assessing officials, the department of local government finance, and the legislative services agency for the purposes established in IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized purpose.

     (d) In a county containing a consolidated city, the auditor shall review each sales disclosure form and process any deduction for which the form serves as an application under IC 6-1.1-12-44. The auditor shall forward the sales disclosure form to the appropriate township assessor (if any). The township assessor shall verify the assessed valuation of the property for the assessment date to which the application applies and transmit that assessed valuation to the auditor. The township or county assessor shall forward the sales disclosure form to the department of local government finance and the legislative services agency in an electronic format specified jointly by the department of local government finance and the legislative services agency. The forms may be used by the county assessing officials, the county auditor, the department of local government finance, and the legislative services agency for the purposes established in IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized purpose.

     (e) If a sales disclosure form includes the telephone number or Social Security number of a party, the telephone number or Social Security number is confidential.

     (f) County assessing officials, county auditors, and other local officials may not establish procedures or requirements concerning sales disclosure forms that substantially differ from the procedures and requirements of this chapter.

     (g) Except as provided in subsection (h), a separate sales disclosure form is required for each parcel conveyed, regardless of whether more than one (1) parcel is conveyed under a single conveyance document.

     (h) Only one (1) sales disclosure form is required for the conveyance under a single conveyance document of two (2) or more contiguous parcels located entirely within a single taxing district.

As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.26; P.L.89-2001, SEC.2; P.L.90-2002, SEC.52; P.L.245-2003, SEC.6; P.L.1-2004, SEC.9 and P.L.23-2004, SEC.10; P.L.64-2004, SEC.1; P.L.228-2005, SEC.16; P.L.219-2007, SEC.16; P.L.144-2008, SEC.3; P.L.146-2008, SEC.94; P.L.1-2009, SEC.28; P.L.111-2014, SEC.17.

 

IC 6-1.1-5.5-4Filing 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 ten dollars ($10) 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.

 

IC 6-1.1-5.5-4.5Sales 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.

 

IC 6-1.1-5.5-4.7Establishment 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.

 

IC 6-1.1-5.5-5Information required in form; exception

     Revisor's Note: P.L.75-2009, SEC.5 required the printing of this section as follows.

     Sec. 5. (a) The department of local government finance shall prescribe a sales disclosure form for use under this chapter. The form prescribed by the department of local government finance must include at least the following information:

(1) The key number (as defined in IC 6-1.1-1-8.5) of each parcel.

(2) With respect to each parcel, whether the entire parcel is being conveyed.

(3) The address of each improved parcel.

(4) The date of the execution of the form.

(5) The date the property was transferred.

(6) Whether the transfer includes an interest in land or improvements, or both.

(7) Whether the transfer includes personal property.

(8) An estimate of the value of any personal property included in the transfer.

(9) The name, address, and telephone number of:

(A) each transferor and transferee; and

(B) the person that prepared the form.

(10) The mailing address to which the property tax bills or other official correspondence should be sent.

(11) The ownership interest transferred.

(12) The classification of the property (as residential, commercial, industrial, agricultural, vacant land, or other).

(13) Subject to subsection (c), the total price actually paid or required to be paid in exchange for the conveyance, whether in terms of money, property, a service, an agreement, or other consideration, but excluding tax payments and payments for legal and other services that are incidental to the conveyance.

(14) The terms of seller provided financing, such as interest rate, points, type of loan, amount of loan, and amortization period, and whether the borrower is personally liable for repayment of the loan.

(15) Any family or business relationship existing between the transferor and the transferee.

(16) A legal description of each parcel subject to the conveyance.

(17) Whether the transferee is using the form to claim one (1) or more deductions under IC 6-1.1-12-44 for property taxes first due and payable in a calendar year after 2008.

(18) If the transferee uses the form to claim the standard deduction under IC 6-1.1-12-37, the information required for a standard deduction under IC 6-1.1-12-37.

(19) Sufficient instructions and information to permit a party to terminate a standard deduction under IC 6-1.1-12-37 on any parcel of property on which the party or the spouse of the party will no longer be eligible for the standard deduction under IC 6-1.1-12-37 after the party or the party's spouse begins to reside at the property that is the subject of the sales disclosure form, including an explanation of the tax consequences and applicable penalties if a party unlawfully claims a standard deduction under IC 6-1.1-12-37.

(20) Other information as required by the department of local government finance to carry out this chapter.

If a form under this section includes the telephone number or part or all of the Social Security number of a party, the telephone number or the Social Security number is confidential.

     (b) The instructions for completing the form described in subsection (a) must include the information described in IC 6-1.1-12-43(c)(1).

     (c) If the conveyance includes more than one (1) parcel as described in section 3(h) of this chapter, the form:

(1) is not required to include the price referred to in subsection (a)(13) for each of the parcels subject to the conveyance; and

(2) may state a single combined price for all of those parcels.

As added by P.L.63-1993, SEC.1. Amended by P.L.90-2002, SEC.54; P.L.64-2004, SEC.2; P.L.228-2005, SEC.18; P.L.154-2006, SEC.3; P.L.144-2008, SEC.5; P.L.75-2009, SEC.1; P.L.87-2009, SEC.1.

 

IC 6-1.1-5.5-6Acceptance 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.

 

IC 6-1.1-5.5-7Repealed

As added by P.L.63-1993, SEC.1 Repealed by P.L.6-1997, SEC.239.

 

IC 6-1.1-5.5-8Repealed

As added by P.L.63-1993, SEC.1. Repealed by P.L.89-2001, SEC.8.

 

IC 6-1.1-5.5-9Sales 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.

 

IC 6-1.1-5.5-10Criminal 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.

 

IC 6-1.1-5.5-11Repealed

As added by P.L.63-1993, SEC.1. Repealed by P.L.6-1997, SEC.239.

 

IC 6-1.1-5.5-12Civil penalties

     Sec. 12. (a) A party to a conveyance who:

(1) either:

(A) files a sales disclosure form that does not contain all of the information required by this chapter; or

(B) files a sales disclosure form that contains inaccurate information;

and receives from the township assessor (in a county containing a consolidated city) or the county assessor (in any other county) written notice of the problems described in clause (A) or (B); and

(2) fails to file a correct sales disclosure form that fully complies with all requirements of this chapter within thirty (30) days after the date of the notice under subdivision (1);

is subject to a penalty in the amount determined under subsection (b).

     (b) The amount of the penalty under subsection (a) is the greater of:

(1) one hundred dollars ($100); or

(2) twenty-five thousandths percent (0.025%) of the sale price of the real property transferred under the conveyance document.

     (c) The township assessor in a county containing a consolidated city, or the county assessor in any other county, shall:

(1) determine the penalty imposed under this section;

(2) assess the penalty to the party to a conveyance; and

(3) notify the party to the conveyance that the penalty is payable not later than thirty (30) days after notice of the assessment.

     (d) The county auditor shall:

(1) collect the penalty imposed under this section;

(2) deposit penalty collections as required under section 4 of this chapter; and

(3) notify the county prosecuting attorney of delinquent payments.

     (e) The county prosecuting attorney shall initiate an action to recover a delinquent penalty under this section. In a successful action against a person for a delinquent penalty, the court shall award the county prosecuting attorney reasonable attorney's fees.

As added by P.L.178-2002, SEC.12. Amended by P.L.144-2008, SEC.8.

 

IC 6-1.1-5.5-13Expired

As added by P.L.16-2009, SEC.13. Expired 1-1-2012 by P.L.16-2009, SEC.13.

 

IC 6-1.1-6Chapter 6. Assessment of Certain Forest Lands
           6-1.1-6-0.5"Geo-referenced"
           6-1.1-6-1Classification
           6-1.1-6-2Forest plantations
           6-1.1-6-2.5Wildlands
           6-1.1-6-3Native forest land
           6-1.1-6-3.5Restrictions on use of classified land
           6-1.1-6-4Nontimber producing trees
           6-1.1-6-5Size restrictions of classified land parcel
           6-1.1-6-5.5Revised application with state forester
           6-1.1-6-6Classification not permitted if building is on parcel
           6-1.1-6-7Classification not permitted if grazing on parcel
           6-1.1-6-8Repealed
           6-1.1-6-9Parcel description
           6-1.1-6-10Repealed
           6-1.1-6-11Applications for classification; signatures
           6-1.1-6-12Approval of applications
           6-1.1-6-13Recording approved application
           6-1.1-6-14Rate of assessment; adjustment
           6-1.1-6-15Minerals on land; assessment
           6-1.1-6-16Timber and wildlife management standards
           6-1.1-6-17Special permits
           6-1.1-6-18Signs; posting on land
           6-1.1-6-19Inspection of land; records; use of geographic information system
           6-1.1-6-20Withdrawal of land from classification; revised application for remaining eligible land
           6-1.1-6-21Withdrawal from classification by state; assessment of land
           6-1.1-6-22Repealed
           6-1.1-6-23Withdrawal of classification; notice to county official
           6-1.1-6-24Tax payments and penalties upon withdrawal; lien on land; distribution of revenue
           6-1.1-6-25Effect of conveyance on classification; new application for divided land; disclosure to purchaser
           6-1.1-6-26Plat and recording expenses
           6-1.1-6-27Landowner's report

 

IC 6-1.1-6-0.5"Geo-referenced"

     Sec. 0.5. As used in this chapter, "geo-referenced" means a photo with a minimum horizontal accuracy of plus or minus six (6) meters at one (1) meter resolution.

As added by P.L.219-2014, SEC.1.

 

IC 6-1.1-6-1Classification

     Sec. 1. For the purpose of property taxation, forest land and other land may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as native forest land, a forest plantation, or wildlands.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.1.

 

IC 6-1.1-6-2Forest plantations

     Sec. 2. (a) Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by a district forester or a professional forester.

     (b) A new forest plantation must have at least four hundred (400) timber producing trees per acre. The trees may be any size but must be well established.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.1; P.L.66-2006, SEC.2.

 

IC 6-1.1-6-2.5Wildlands

     Sec. 2.5. Land may be classified as wildlands if it contains one (1) or more of the following:

(1) Grasslands that are dominated by native grasses or intermixed with other native herbaceous vegetation.

(2) Wetlands that support a prevalence of native vegetation adopted for saturated conditions.

(3) Early forest successional stands that are dominated by native herbaceous and woody vegetation that will develop into native forest land.

(4) Other lands the department determines is capable of supporting wildlife and conducive to wildlife management.

(5) A body of water.

As added by P.L.66-2006, SEC.3.

 

IC 6-1.1-6-3Native forest land

     Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per acre or at least one thousand (1,000) timber producing trees, of any size, per acre.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.2; P.L.66-2006, SEC.4.

 

IC 6-1.1-6-3.5Restrictions on use of classified land

     Sec. 3.5. (a) Areas eligible within a parcel of land may contain any of the following:

(1) Nonforest areas containing a good stand of vegetation capable of supporting wildlife that is conducive to wildlife management. A good stand of vegetation must include a diverse stand of vegetation other than monotypic stands or nonnative invasive species, including tall fescue (Festuca arundinacea) and other species designated by the state forester. However, the state forester may allow tall fescue to be used for erosion control.

(2) A body of water that:

(A) is less than two (2) acres in size; or

(B) has an average depth less than four (4) feet.

A parcel may contain more than one (1) isolated body of water.

     (b) A parcel may not be converted from native forest land or a forest plantation to a non-forest area without a special permit issued under section 17 of this chapter.

     (c) Except for crops cultivated solely for wildlife food or cover, a person may not cultivate nontimber agricultural crops on land classified as wildlands.

As added by P.L.186-2003, SEC.3. Amended by P.L.66-2006, SEC.5.

 

IC 6-1.1-6-4Nontimber producing trees

     Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis); pawpaw; black haw; pomaceous trees; Christmas trees which are grown for commercial purposes; and other trees listed by the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.4.

 

IC 6-1.1-6-5Size restrictions of classified land parcel

     Sec. 5. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands unless it contains at least ten (10) contiguous acres. The parcel may be of any shape but must be at least fifty (50) feet in width.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.5; P.L.66-2006, SEC.6.

 

IC 6-1.1-6-5.5Revised application with state forester

     Sec. 5.5. (a) A landowner may file a revised application with the state forester under section 11 of this chapter to have classified as native forest land, a forest plantation, or wildlands a parcel of land that:

(1) consists of at least one (1) acre;

(2) meets the requirements of section 3 of this chapter; and

(3) is contiguous to a parcel of land owned by the landowner that is already classified as native forest land, a forest plantation, or wildlands.

     (b) A parcel of land described in subsection (a) must be described and platted under section 9 of this chapter. The description and plat under this subsection must be combined with the plat of the existing classified lands.

     (c) The revised plat and application prepared under this section:

(1) replace the prior application and plat; and

(2) assume the effective date of the original application for purposes of section 24 of this chapter.

As added by P.L.186-2003, SEC.6. Amended by P.L.66-2006, SEC.7.

 

IC 6-1.1-6-6Classification not permitted if building is on parcel

     Sec. 6. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if a dwelling or other building is situated on the parcel.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.7; P.L.66-2006, SEC.8.

 

IC 6-1.1-6-7Classification not permitted if grazing on parcel

     Sec. 7. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if it is grazed by domestic animals or confined nondomesticated animals.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.9; P.L.186-2003, SEC.8; P.L.66-2006, SEC.9.

 

IC 6-1.1-6-8Repealed

[Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.186-2003, SEC.81.

 

IC 6-1.1-6-9Parcel description

     Sec. 9. (a) Except as provided in subsections (b) and (c), a person who:

(1) wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands; or

(2) submits a revised application due to:

(A) the partial withdrawal of existing classified land;

(B) division of the parcel related to a conveyance; or

(C) the combination of contiguous lands;

must have the parcel described by a professional surveyor. The parcel must be described by metes and bounds or other professionally accepted practices and must locate the parcel with reference to an established corner. In addition, the description must identify the parcel by section, township, range, and county references. The professional surveyor shall prepare plats of the parcel in ink, and the professional surveyor shall prepare the plats on the scale, and in the number, prescribed by the department of natural resources.

     (b) The professional surveyor may use a geo-referenced aerial photograph in order to prepare a description of the parcel. However, the professional surveyor's description must be accurate, and it must meet the requirements specified in subsection (a). If a geo-referenced aerial photograph is used, that fact shall be noted on the application referred to in section 11 of this chapter.

     (c) The natural resources commission may adopt rules to allow other means of depicting and identifying parcels classified as native forest land, forest plantation, or wildlands under this section provided that the means do not result in a real property description of the parcel.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.9; P.L.66-2006, SEC.10; P.L.57-2013, SEC.3; P.L.219-2014, SEC.2.

 

IC 6-1.1-6-10Repealed

[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.10. Repealed by P.L.66-2006, SEC.30.

 

IC 6-1.1-6-11Applications for classification; signatures

     Sec. 11. A person who wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands must file an application in duplicate with the state forester on the forms prescribed by the state forester. The application must include the signature of the owner, the professional surveyor or other person described in rules adopted under section 9(c) of this chapter, the state forester, and the county assessor.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.53-1997, SEC.1; P.L.186-2003, SEC.11; P.L.66-2006, SEC.12; P.L.57-2013, SEC.4.

 

IC 6-1.1-6-12Approval of applications

     Sec. 12. If in the state forester's opinion an application filed under section 11 of this chapter and the land to be classified comply with the provisions of this chapter, the state forester shall approve the application. In addition, the state forester shall notify the assessor of the county in which the land is located that the application has been approved and return one (1) approved application form to the applicant.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-2 part; 6-8-2-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.12; P.L.111-2016, SEC.2.

 

IC 6-1.1-6-13Recording approved application

     Sec. 13. If an application filed under section 11 of this chapter is approved, the applicant shall record the approved application in the applicant's name. However, if the applicant is a partnership, corporation, limited liability company, or association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county assessor shall enter the land for taxation at an assessed value determined under section 14 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.75; P.L.66-2006, SEC.13; P.L.111-2016, SEC.3.

 

IC 6-1.1-6-14Rate of assessment; adjustment

     Sec. 14. Land which is classified under this chapter as native forest land, a forest plantation, or wildlands shall be assessed as follows:

(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.

(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:

STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.

STEP TWO: Multiply the STEP ONE amount by the result of:

(A) one (1); plus

(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.13; P.L.66-2006, SEC.14; P.L.180-2016, SEC.5.

 

IC 6-1.1-6-15Minerals on land; assessment

     Sec. 15. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land, a forest plantation, or wildlands, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.15.

 

IC 6-1.1-6-16Timber and wildlife management standards

     Sec. 16. (a) The natural resources commission shall, by rule, establish minimum standards of good timber and wildlife management.

     (b) The department of natural resources shall prescribe a management plan for each classified parcel.

     (c) The management plan must be followed for the owner to be in compliance with this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.28-1990, SEC.3; P.L.186-2003, SEC.14; P.L.66-2006, SEC.16.

 

IC 6-1.1-6-17Special permits

     Sec. 17. The state forester may issue special permits for other purposes if the land use authorized by the permit is not inconsistent with this chapter. The maximum amount of land to be utilized in the manner authorized by a special permit may not exceed the lesser of the following:

(1) Ten percent (10%) of the total acreage.

(2) Five (5) acres.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-15.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.15.

 

IC 6-1.1-6-18Signs; posting on land

     Sec. 18. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall post four (4) signs on the parcel. The owner shall place the signs on the boundaries of, and on different sides of, the parcel at the points which are the most conspicuous to the public or at the property corners. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.16; P.L.66-2006, SEC.17.

 

IC 6-1.1-6-19Inspection of land; records; use of geographic information system

     Sec. 19. At least once every seven (7) years the state forester, or the state forester's deputy, shall inspect each parcel of land which is classified as native forest land, a forest plantation, or wildlands. On each inspection trip the state forester, or the state forester's deputy, shall, if possible, have the owner go over the parcel with the state forester and shall point out to the owner any needed improvement. If the landowner chooses not to accompany the state forester in person, the state forester may use a geographic information system (GIS) or other remote sensing technology to conduct the inspection. In addition, the state forester shall give the owner a written report of the inspection and the state forester's recommendations. A permanent record of each inspection shall be maintained in the office of the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-16.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.17; P.L.66-2006, SEC.18; P.L.151-2012, SEC.5; P.L.155-2015, SEC.4.

 

IC 6-1.1-6-20Withdrawal of land from classification; revised application for remaining eligible land

     Sec. 20. (a) If the owner of land which is classified as native forest land, a forest plantation, or wildlands wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county auditor shall determine the taxes that are required under section 24 of this chapter. The owner shall then file a withdrawal request in duplicate with the state forester on forms prescribed by the state forester. The state forester shall withdraw the land from the classification on receipt of the withdrawal forms.

     (b) If the owner of land that is classified as native forest land, a forest plantation, or wildlands wishes to have a part of the classified land removed, in addition to the requirements under subsection (a), the owner shall submit a revised application for the remaining eligible land. The revised application assumes the effective date of the original application.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.18; P.L.66-2006, SEC.19.

 

IC 6-1.1-6-21Withdrawal from classification by state; assessment of land

     Sec. 21. (a) The state forester shall withdraw land which is classified as native forest land, a forest plantation, or wildlands from the classification if the state forester finds that the provisions of this chapter are not being complied with and that the owner of the land refuses to make the changes necessary for compliance.

     (b) If the state forester withdraws land under this section, the state forester shall have the county assessor of the county in which the land is situated assess the land. The county auditor shall determine the taxes that are required under section 24 of this chapter. In addition, the state forester shall immediately notify the owner that the land has been withdrawn.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-17 part; 6-8-2-19 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.19; P.L.66-2006, SEC.20.

 

IC 6-1.1-6-22Repealed

[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.20. Repealed by P.L.66-2006, SEC.30.

 

IC 6-1.1-6-23Withdrawal of classification; notice to county official

     Sec. 23. If land classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the state forester shall immediately notify the assessor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder on forms provided by the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.21; P.L.66-2006, SEC.21; P.L.111-2016, SEC.4.

 

IC 6-1.1-6-24Tax payments and penalties upon withdrawal; lien on land; distribution of revenue

     Sec. 24. (a) If land that is classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the owner shall pay an amount equal to the sum of the following:

(1) The total property taxes that, if it were not for the classification, would have been assessed on the land during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser.

(2) Interest on the property taxes at the rate of ten percent (10%) simple interest per year.

(3) For land that was originally classified after June, 30, 2006, a penalty amount of one hundred dollars ($100) per withdrawal plus fifty dollars ($50) per acre, unless an amount is established by rule by the natural resources commission. However, the natural resources commission may not increase the penalty amount more than once every five (5) years.

     (b) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the county collects the amount, the funds shall be distributed as follows:

(1) Seventy-five percent (75%) of the penalty under subsection (a)(3) shall be transferred by the county auditor to the treasurer of state who shall deposit the amount in the forest restoration fund (IC 14-12-1-11.1).

(2) Twenty-five percent (25%) of the penalty under subsection (a)(3) plus the taxes and interest collected under subsection (a)(1) and (a)(2) shall be deposited by the county auditor into the county general fund.

If the amount is not paid, it shall be treated in the same manner the delinquent taxes on real property are treated.

     (c) The county auditor shall determine the tax owed under subsection (a).

[Pre-1975 Property Tax Recodification Citations: 6-8-2-18; 6-8-2-19 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.28-1990, SEC.4; P.L.1-1993, SEC.28; P.L.186-2003, SEC.22; P.L.66-2006, SEC.22.

 

IC 6-1.1-6-25Effect of conveyance on classification; new application for divided land; disclosure to purchaser

     Sec. 25. (a) A conveyance of land which is classified as native forest land, a forest plantation, or wildlands does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

     (b) If land that is classified as native forest land, a forest plantation, or wildlands is conveyed in a manner that divides the classified land into two (2) or more parcels, the owner shall file a new application for each parcel. The new application does not affect the original date of the classification.

     (c) If the owner of land that is classified as native forest land, a forest plantation, or wildlands decides to sell or convey the classified land, the owner must disclose in writing the following information to the potential purchaser:

(1) That the land is enrolled in the classified land program.

(2) Any potential violations, tax liabilities, and penalties under this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.23.

 

IC 6-1.1-6-26Plat and recording expenses

     Sec. 26. The expense of the surveyor's plat required by section 9 of this chapter shall be paid by the applicant. The expense of a recording shall be paid by the applicant.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.23.

 

IC 6-1.1-6-27Landowner's report

     Sec. 27. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall file a report once each year with the state forester on forms furnished by the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.24.

 

IC 6-1.1-6.2Chapter 6.2. Assessment of Certain Windbreaks
           6-1.1-6.2-1Windbreak defined
           6-1.1-6.2-2Application of chapter
           6-1.1-6.2-3Criteria for classification
           6-1.1-6.2-4Repealed
           6-1.1-6.2-5Assessment in county of location; appeal
           6-1.1-6.2-6Repealed
           6-1.1-6.2-7Repealed
           6-1.1-6.2-8Repealed
           6-1.1-6.2-9General property taxation assessment; adjustment; ditch assessments
           6-1.1-6.2-10Assessment of parcel for mineral wealth; placement on tax duplicate
           6-1.1-6.2-11Minimum standards of management
           6-1.1-6.2-12Issuance of special permits by department
           6-1.1-6.2-13Marking parcel signs
           6-1.1-6.2-14Inspection of parcels by department; report to owner; record
           6-1.1-6.2-15Assessment upon withdrawal from classification; transfer to new classification
           6-1.1-6.2-16Grounds for withdrawal of land by department
           6-1.1-6.2-17Appeal of assessment of land being withdrawn
           6-1.1-6.2-18Notice of withdrawal of land to recorder and auditor
           6-1.1-6.2-19Liability upon withdrawal
           6-1.1-6.2-20Obligations and liabilities of persons acquiring interest in windbreak
           6-1.1-6.2-21Payment of expenses
           6-1.1-6.2-22Annual report of owner
           6-1.1-6.2-23Dwellings or other buildings prohibited
           6-1.1-6.2-24Grazing prohibited
           6-1.1-6.2-25Alteration of land or vegetation; prohibition; permit
           6-1.1-6.2-26Cultivation or harvest of crops; permit
           6-1.1-6.2-27Furnishing trees and vegetation; advice and assistance

 

IC 6-1.1-6.2-1Windbreak defined

     Sec. 1. As used in this chapter, "windbreak" refers to a field windbreak.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-2Application of chapter

     Sec. 2. This chapter applies to a parcel of land classified as a windbreak and assessed as provided in this chapter before July 1, 2003.

As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.24.

 

IC 6-1.1-6.2-3Criteria for classification

     Sec. 3. A parcel of land may be classified as a windbreak if:

(1) it abuts a fence line or a property line;

(2) it abuts arable land;

(3) the landowner enters into an agreement with the department of natural resources establishing standards of windbreak management for the parcel of land as that concept is understood by competent professional foresters;

(4) it is at least fifty (50) feet wide;

(5) it does not contain a dwelling or other usable building; and

(6) no part of it lies within a licensed shooting preserve.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-4Repealed

As added by P.L.58-1985, SEC.1. Repealed by P.L.186-2003, SEC.81.

 

IC 6-1.1-6.2-5Assessment in county of location; appeal

     Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a windbreak withdrawn from classification under section 15 of this chapter must have the land assessed by the county assessor of the county in which the land is located.

     (b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land is located. The decision of the board is final.

As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.25.

 

IC 6-1.1-6.2-6Repealed

As added by P.L.58-1985, SEC.1. Amended by P.L.53-1997, SEC.2. Repealed by P.L.186-2003, SEC.81.

 

IC 6-1.1-6.2-7Repealed

As added by P.L.58-1985, SEC.1. Repealed by P.L.186-2003, SEC.81.

 

IC 6-1.1-6.2-8Repealed

As added by P.L.58-1985, SEC.1. Amended by P.L.8-1993, SEC.76. Repealed by P.L.186-2003, SEC.81.

 

IC 6-1.1-6.2-9General property taxation assessment; adjustment; ditch assessments

     Sec. 9. (a) Land that is classified under this chapter as a windbreak shall be assessed as follows:

(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.

(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:

STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.

STEP TWO: Multiply the STEP ONE amount by the result of:

(A) one (1); plus

(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.

     (b) Notwithstanding subsection (a), ditch assessments on the classified land shall be paid.

As added by P.L.58-1985, SEC.1. Amended by P.L.180-2016, SEC.6.

 

IC 6-1.1-6.2-10Assessment of parcel for mineral wealth; placement on tax duplicate

     Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a windbreak, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-11Minimum standards of management

     Sec. 11. A person who owns or controls land that is classified as a windbreak must follow the minimum standards of windbreak management as prescribed by the department of natural resources.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-12Issuance of special permits by department

     Sec. 12. The department of natural resources may issue special permits under this chapter.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-13Marking parcel signs

     Sec. 13. The owner of a parcel of land that is classified as a windbreak shall mark the parcel with four (4) signs. The owner shall place the signs on the boundaries of and on different sides of the parcel at the points that are the most conspicuous to the public. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-14Inspection of parcels by department; report to owner; record

     Sec. 14. At least once every two (2) years a representative of the department of natural resources shall inspect each parcel of land that is classified as a windbreak. On each inspection trip, the representative shall, if possible, inspect the parcel with the owner and shall point out to the owner any needed improvement. In addition, the inspector shall give the owner a written report of the inspection and the inspector's recommendations. A permanent record of each inspection shall be maintained in the office of the department of natural resources.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-15Assessment upon withdrawal from classification; transfer to new classification

     Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. The owner shall then file a withdrawal request in duplicate with the department of natural resources on forms prescribed by the department of natural resources. The department of natural resources shall withdraw the land from the classification on receipt of the withdrawal forms.

     (b) Land classified as windbreak under this chapter, as forest plantation, native forest land, or wildlands under IC 6-1.1-6 may be transferred from one (1) classification to another, as appropriate, whenever the land transferred qualifies under the new classification. A change in classification does not constitute a withdrawal. Upon subsequent withdrawal from classification, the date of initial classification and the initial classification assessment shall be used in determining any withdrawal payments. The department of natural resources shall furnish the forms necessary to transfer within classifications.

As added by P.L.58-1985, SEC.1. Amended by P.L.66-2006, SEC.25.

 

IC 6-1.1-6.2-16Grounds for withdrawal of land by department

     Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification if it finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the department of natural resources withdraws land under this section, it shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. In addition, the department of natural resources shall immediately notify the owner that the land has been withdrawn.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-17Appeal of assessment of land being withdrawn

     Sec. 17. If an assessment made by a county assessor under section 15 or 16 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-18Notice of withdrawal of land to recorder and auditor

     Sec. 18. If land classified as a windbreak is withdrawn from the classification, the department of natural resources shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-19Liability upon withdrawal

     Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:

(1) the sum of:

(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser; plus

(B) interest on the property taxes at the rate of ten percent (10%) per year; or

(2) the remainder of:

(A) the withdrawal assessment of the land; minus

(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.

     (b) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, it shall be paid into the county general fund. If the amount is not paid, it shall be treated in the same manner that delinquent taxes on real property are treated.

     (c) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 15 or 16 of this chapter.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-20Obligations and liabilities of persons acquiring interest in windbreak

     Sec. 20. A conveyance of land that is classified as a windbreak does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-21Payment of expenses

     Sec. 21. The expense of the survey required by section 4 of this chapter shall be paid by the applicant. The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county assessor is entitled to necessary expenses for services in making an assessment that is required under this chapter.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-22Annual report of owner

     Sec. 22. The owner of a parcel of land that is classified as a windbreak shall file a report once each year with the department of natural resources on forms furnished by the department of natural resources.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-23Dwellings or other buildings prohibited

     Sec. 23. A person may not erect a dwelling or other building on land classified as a windbreak.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-24Grazing prohibited

     Sec. 24. A person may not graze or permit grazing by a domestic animal on land classified as a windbreak.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-25Alteration of land or vegetation; prohibition; permit

     Sec. 25. A person may not burn, mow, or otherwise engage in a practice that would alter land or vegetation on land classified as a windbreak, unless the person has been granted a temporary permit to do so by the department of natural resources.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-26Cultivation or harvest of crops; permit

     Sec. 26. A person may not cultivate or harvest crops on land classified as a windbreak, except crops cultivated or harvested solely for wildlife food or cover pursuant to a permit issued by the department of natural resources.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.2-27Furnishing trees and vegetation; advice and assistance

     Sec. 27. The department of natural resources shall furnish trees or other appropriate vegetation without charge to the owner of land classified as windbreak and, with the advice and cooperation of the county extension service, shall give advice and technical assistance to the landowner for the establishment and maintenance of the windbreak.

As added by P.L.58-1985, SEC.1.

 

IC 6-1.1-6.5Chapter 6.5. Repealed

Repealed by P.L.66-2006, SEC.30.

 

IC 6-1.1-6.7Chapter 6.7. Assessment of Filter Strips
           6-1.1-6.7-1"Filter strip" defined
           6-1.1-6.7-2Classification of parcels for assessment as filter strips
           6-1.1-6.7-3Requirements for classification as filter strip
           6-1.1-6.7-4Surveyor description of parcel; plats; photographs
           6-1.1-6.7-5Assessment of parcel; appeal
           6-1.1-6.7-6Application; form and contents
           6-1.1-6.7-7Approval of application; notice
           6-1.1-6.7-8Recordation of approved application
           6-1.1-6.7-9Assessment rate of filter strips; adjustment; ditch assessments
           6-1.1-6.7-10Mineral production on land classified as filter strip; assessment
           6-1.1-6.7-11Management of filter strip land
           6-1.1-6.7-12Signs
           6-1.1-6.7-13Inspection of parcels
           6-1.1-6.7-14Withdrawal of land from filter strip classification; owner request
           6-1.1-6.7-15Withdrawal of land from filter strip classification; county surveyor findings
           6-1.1-6.7-16Assessment of land following withdrawal; appeal
           6-1.1-6.7-17Withdrawal of land by county surveyor; notice
           6-1.1-6.7-18Payment upon withdrawal of land; lien
           6-1.1-6.7-19Conveyance of filter strip land
           6-1.1-6.7-20Expenses
           6-1.1-6.7-21Annual report
           6-1.1-6.7-22Prohibited acts upon filter strip lands
           6-1.1-6.7-23Reconstruction of drains; withdrawal assessment
           6-1.1-6.7-24County drainage boards; establishment and vegetation of filter strips
           6-1.1-6.7-25County surveyor advice and assistance for establishment and maintenance of filter strips

 

IC 6-1.1-6.7-1"Filter strip" defined

     Sec. 1. As used in this chapter, "filter strip" refers to a strip or an area of vegetation for removing sediment, organic matter and other pollutants from runoff and wastewater.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-2Classification of parcels for assessment as filter strips

     Sec. 2. For the purpose of property taxation, certain parcels of land may be classified as filter strips and assessed as provided in this chapter.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-3Requirements for classification as filter strip

     Sec. 3. (a) A parcel of land may be classified as a filter strip if the parcel of land meets all of the following requirements:

(1) The parcel of land is adjacent to an:

(A) open water course such as a ditch, creek, or river; or

(B) open body of water such as a wetland or lake.

(2) The parcel of land is at least twenty (20) feet wide but not more than seventy-five (75) feet wide.

(3) The parcel of land does not contain a dwelling or other usable building.

(4) The parcel of land is not used for livestock grazing.

(5) No part of the parcel of land lies within a licensed shooting preserve.

(6) The landowner enters into an agreement with the:

(A) drainage board of jurisdiction along regulated drains; and

(B) county surveyor along nonregulated drains;

with concurrence of the local soil and water conservation district offices.

     (b) A filter strip that exists on July 1, 1991, may qualify for classification if:

(1) the parcel meets the requirements of subsection (a); and

(2) the parcel is vegetated with a herbaceous vegetation that meets the seeding specifications of filter strips created after July 1, 1991, as determined by the county surveyor in concurrence with the local soil and water conservation district in which the parcel is located.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-4Surveyor description of parcel; plats; photographs

     Sec. 4. (a) A person who wishes to have a parcel of land classified as a filter strip must have the parcel properly described by the county surveyor or a professional surveyor. The parcel shall be identified by section, township, range, and county references. Plats of the parcel shall be prepared in ink and on the scale and in the number prescribed by the county surveyor.

     (b) An aerial photograph may be used in order to obtain a description of the parcel. However, the description must be accurate and meet the requirements specified in subsection (a). If an aerial photograph is used, that fact shall be noted on the application referred to in section 6 of this chapter.

As added by P.L.55-1991, SEC.1. Amended by P.L.57-2013, SEC.5.

 

IC 6-1.1-6.7-5Assessment of parcel; appeal

     Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip must have the land assessed by the county assessor of the county in which the land is located.

     (b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to the county property tax assessment board of appeals with jurisdiction in the county in which the land proposed for classification is located. The decision of the board is final.

As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1; P.L.207-2016, SEC.2.

 

IC 6-1.1-6.7-6Application; form and contents

     Sec. 6. (a) A person who wishes to have a parcel of land classified as a filter strip must file an application with the county surveyor on the forms prescribed by the county surveyor. The application must include the following items:

(1) The plats referred to in section 4 of this chapter.

(2) The assessment required under section 5 of this chapter entered in ink by the county assessor.

(3) The signatures of the owner, the professional surveyor (if a professional surveyor is used), the county surveyor, and the county assessor.

(4) A letter of concurrence in the classification from the soil and water conservation district in which the land is located.

     (b) If an error or omission affecting the eligibility of the application is discovered by the county surveyor or county assessor, the county surveyor or county assessor shall promptly notify the applicant of the deficiency and allow the applicant to amend the application.

As added by P.L.55-1991, SEC.1. Amended by P.L.53-1997, SEC.4; P.L.57-2013, SEC.6.

 

IC 6-1.1-6.7-7Approval of application; notice

     Sec. 7. If in the opinion of the county surveyor an application filed under section 6 of this chapter and the land for which classification is requested comply with this chapter, the county surveyor shall approve the application. In addition, the county surveyor shall notify the auditor and the recorder of the county in which the land is located that the application has been approved. The county surveyor shall return one (1) approved application form to the applicant.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-8Recordation of approved application

     Sec. 8. If an application filed under section 6 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, a corporation, a limited liability company, or an association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 9 of this chapter.

As added by P.L.55-1991, SEC.1. Amended by P.L.8-1993, SEC.78.

 

IC 6-1.1-6.7-9Assessment rate of filter strips; adjustment; ditch assessments

     Sec. 9. (a) Land that is classified under this chapter as a filter strip shall be assessed as follows:

(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.

(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:

STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.

STEP TWO: Multiply the STEP ONE amount by the result of:

(A) one (1); plus

(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.

     (b) Notwithstanding subsection (a), ditch assessments on the classified land shall be paid.

As added by P.L.55-1991, SEC.1. Amended by P.L.180-2016, SEC.7.

 

IC 6-1.1-6.7-10Mineral production on land classified as filter strip; assessment

     Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a filter strip, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-11Management of filter strip land

     Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards of filter strip management prescribed by the county surveyor with the concurrence of the soil and water conservation district in which the land is located.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-12Signs

     Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum of four (4) signs. The owner shall place the signs on the boundaries of the parcel at the points that are the most conspicuous to the public.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-13Inspection of parcels

     Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in which the land is located shall inspect each parcel of land that is classified as a filter strip. On each inspection trip, if possible, the inspector shall inspect the parcel with the owner and shall point out to the owner any needed improvement. In addition, the inspector shall give the owner a written report of the inspection and the inspector's recommendations. A permanent record of each inspection shall be maintained in the office of the county surveyor.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-14Withdrawal of land from filter strip classification; owner request

     Sec. 14. If the owner of land that is classified as a filter strip wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. The owner shall then file a withdrawal request in duplicate with the county surveyor on forms prescribed by the county surveyor. The county surveyor shall withdraw the land from the classification on receipt of the withdrawal forms.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-15Withdrawal of land from filter strip classification; county surveyor findings

     Sec. 15. The county surveyor shall withdraw land that is classified as a filter strip from the classification if the surveyor finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the county surveyor withdraws land under this section, the county surveyor shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. In addition, the county surveyor shall immediately notify the owner that the land has been withdrawn from the classification.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-16Assessment of land following withdrawal; appeal

     Sec. 16. If an assessment made by a county assessor under section 14 or 15 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-17Withdrawal of land by county surveyor; notice

     Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-18Payment upon withdrawal of land; lien

     Sec. 18. (a) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 14 or 15 of this chapter.

     (b) If land that is classified as a filter strip is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:

(1) the sum of:

(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the lesser of the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification; plus

(B) interest on the property taxes at the rate of ten percent (10%) per year; or

(2) the remainder of:

(A) the withdrawal assessment of the land; minus

(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.

     (c) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, the amount shall be paid into the county general fund. If the amount is not paid, the lien shall be treated in the same manner that delinquent taxes on real property are treated.

As added by P.L.55-1991, SEC.1. Amended by P.L.1-1992, SEC.14.

 

IC 6-1.1-6.7-19Conveyance of filter strip land

     Sec. 19. A conveyance of land that is classified as a filter strip does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-20Expenses

     Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter.

     (b) The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county assessor is entitled to necessary expenses for services in making an assessment that is required under this chapter.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-21Annual report

     Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with the county surveyor on forms prescribed by the county surveyor.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-22Prohibited acts upon filter strip lands

     Sec. 22. (a) A person may not do any of the following on land classified as a filter strip:

(1) Except as provided in subsection (b), cultivate or harvest crops.

(2) Erect a dwelling or other building.

(3) Graze a domestic animal or permit grazing by a domestic animal.

(4) Burn.

(5) Mow before July of any year after the first year in which the filter strip is established.

(6) Engage in any practice that permanently alters land or vegetation on the land.

     (b) A person may up to three (3) times a year cut grass-legumes for hay on land classified as a filter strip. However, reseeding is required upon recommendation of the county surveyor with the concurrence of the local soil and water conservation district in which the filter strip is located.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-23Reconstruction of drains; withdrawal assessment

     Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter strip in the same dimensions as existed prior to reconstructing the drain.

     (b) Filter strips impacted by construction or reconstruction of regulated drains are not subject to withdrawal assessment under section 14 or 15 of this chapter if the landowner reestablishes the existing filter strip boundaries along the new boundaries of the ditch.

     (c) Failure to reestablish the filter strip will result in withdrawal from the program.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-24County drainage boards; establishment and vegetation of filter strips

     Sec. 24. The county drainage board may allow the use of construction, reconstruction, or maintenance funds to provide for the establishment and vegetation of filter strips along regulated drains.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.7-25County surveyor advice and assistance for establishment and maintenance of filter strips

     Sec. 25. The county surveyor, in cooperation with the county extension service and the soil and water conservation district in which the land is located, shall give advice and technical assistance to the landowner for the establishment and maintenance of filter strips.

As added by P.L.55-1991, SEC.1.

 

IC 6-1.1-6.8Chapter 6.8. Assessment of Cemetery Land
           6-1.1-6.8-1"Director" defined
           6-1.1-6.8-2Classification as cemetery land
           6-1.1-6.8-3Registry of Indiana cemeteries and burial grounds
           6-1.1-6.8-4Buildings on property
           6-1.1-6.8-5Grazing land
           6-1.1-6.8-6Surveys
           6-1.1-6.8-7Assessment by county assessor
           6-1.1-6.8-8Application for assessment as cemetery land
           6-1.1-6.8-9Approval of application
           6-1.1-6.8-10Recordation of approved application
           6-1.1-6.8-11Assessment rate
           6-1.1-6.8-12Mineral wealth
           6-1.1-6.8-13Conveyance
           6-1.1-6.8-14Payment of expenses
           6-1.1-6.8-15Repealed

 

IC 6-1.1-6.8-1"Director" defined

     Sec. 1. As used in this chapter, "director" refers to the director of the division of historic preservation and archeology of the department of natural resources.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-2Classification as cemetery land

     Sec. 2. For the purpose of property taxation, land on which a cemetery or burial ground (as defined by IC 14-21-1-3) is located may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as cemetery land.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-3Registry of Indiana cemeteries and burial grounds

     Sec. 3. Land may be classified as cemetery land if it is included in the registry of Indiana cemeteries and burial grounds established under IC 14-21-1-13.5.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-4Buildings on property

     Sec. 4. A parcel of land may not be classified as cemetery land if a dwelling or other building is situated on the parcel.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-5Grazing land

     Sec. 5. A parcel of land may not be classified as cemetery land if it is grazed by a domestic animal.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-6Surveys

     Sec. 6. (a) A person who wishes to have a parcel of land classified as cemetery land must have it surveyed by a professional surveyor. The professional surveyor shall make the survey by metes and bounds and locate the parcel with reference to some established corner. In addition, the professional surveyor shall identify the parcel by section, township, range, and county references. The professional surveyor shall prepare plats of the parcel in ink, and shall prepare the plats on the scale, and in the number, prescribed by the director.

     (b) The professional surveyor may use an aerial photograph in order to obtain a description of the parcel. However, the professional surveyor's description must be accurate and it must meet the requirements specified in subsection (a). If an aerial photograph is used, that fact shall be noted on the application referred to in section 8 of this chapter.

As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.7.

 

IC 6-1.1-6.8-7Assessment by county assessor

     Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed by the county assessor of the county in which the land is located.

     (b) The county assessor shall assess the land at its fair market value, including any mineral, stone, oil, or gas value it has.

     (c) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land proposed for classification is located. The decision of the board is final.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-8Application for assessment as cemetery land

     Sec. 8. (a) A person who wishes to have a parcel of land classified as cemetery land must file an application in duplicate with the director on the forms prescribed by the director. The application must include the following items:

(1) The plats referred to in section 6 of this chapter.

(2) The assessment required under section 7 of this chapter entered in ink by the county assessor.

(3) The signature of the owner, the professional surveyor, and the county assessor.

     (b) If an error or omission affecting the eligibility of the application is discovered by the director or county assessor, the director or county assessor shall promptly notify the applicant of the deficiency and allow the applicant to amend the application.

As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.8.

 

IC 6-1.1-6.8-9Approval of application

     Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be classified comply with this chapter, the director shall approve the application. In addition, the director shall notify the auditor and the recorder of the county in which the land is located that the application has been approved, and shall return one (1) approved application form to the applicant.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-10Recordation of approved application

     Sec. 10. If an application filed under section 8 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, corporation, limited liability company, or association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 11 of this chapter.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-11Assessment rate

     Sec. 11. (a) Except as provided in subsection (b), land that is classified under this chapter as cemetery land shall be assessed at one dollar ($1) per acre for general property taxation purposes.

     (b) A cemetery that is less than one (1) acre shall be assessed in the amount of one dollar ($1).

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-12Mineral wealth

     Sec. 12. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as cemetery land, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-13Conveyance

     Sec. 13. A conveyance of land that is classified as cemetery land does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-14Payment of expenses

     Sec. 14. The expense of the survey required by section 6 of this chapter shall be paid by the applicant. The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located.

As added by P.L.177-2001, SEC.1.

 

IC 6-1.1-6.8-15Repealed

As added by P.L.177-2001, SEC.1. Repealed by P.L.68-2012, SEC.1.

 

IC 6-1.1-7Chapter 7. Taxation of Mobile Homes
           6-1.1-7-1Assessment and taxation; "mobile home" defined
           6-1.1-7-2Assessing mobile homes
           6-1.1-7-3Placement of mobile home; reports
           6-1.1-7-3Placement of mobile home; reports
           6-1.1-7-4Place of assessment
           6-1.1-7-5Township assessor and county assessor duties
           6-1.1-7-6Rate of tax; taxing district
           6-1.1-7-7Liability for tax; installment payments
           6-1.1-7-8Receipt for payment
           6-1.1-7-9Late payment or nonpayment; penalties
           6-1.1-7-10Movement of mobile home; transfer of title; permits
           6-1.1-7-10Movement of mobile home; transfer of title; permits
           6-1.1-7-10.4Sale of mobile home
           6-1.1-7-11Movers of mobile homes; possession of permit
           6-1.1-7-11Movers of mobile homes; display of permit
           6-1.1-7-12Violation of IC 6-1.1-7-11(a); offense
           6-1.1-7-13Violation of IC 6-1.1-7-3; offense
           6-1.1-7-14Violation of IC 6-1.1-7-10.4; offense
           6-1.1-7-15Waiver of personal property tax liability on certain mobile homes and manufactured homes; destruction of mobile home or manufactured home by owner required
           6-1.1-7-16Duty to develop a system for recording property tax information for mobile homes

 

IC 6-1.1-7-1Assessment and taxation; "mobile home" defined

     Sec. 1. (a) Mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of this article, the provision of this chapter controls with respect to the assessment and taxation of mobile homes.

     (b) For purposes of this chapter, "mobile home" means a dwelling which:

(1) is factory assembled;

(2) is transportable;

(3) is intended for year around occupancy;

(4) exceeds thirty-five (35) feet in length; and

(5) is designed either for transportation on its own chassis or placement on a temporary foundation.

[Pre-1975 Property Tax Recodification Citations: 6-1-40-1; 6-1-40-2.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-7-2Assessing mobile homes

     Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.10; P.L.6-1997, SEC.29; P.L.90-2002, SEC.55; P.L.1-2004, SEC.11 and P.L.23-2004, SEC.12.

 

IC 6-1.1-7-3Placement of mobile home; reports

     Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.

     Sec. 3. A person who permits a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assessor for the township, within ten (10) days after the mobile home is placed on the land. The ten (10) day period commences the day after the day that the mobile home is placed upon the land.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.95.

 

IC 6-1.1-7-3Placement of mobile home; reports

     Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.

     Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed on the land.

     (b) This subsection applies to a person that operates a mobile home community. In addition to the requirements of subsection (a), if a person to whom this subsection applies places a mobile home or allows a mobile home to be placed in the mobile home community, if a sale or lease of a mobile home previously held as inventory occurs, or if the status of a mobile home is changed to inventory, the person shall furnish the following information and other items to the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed in the mobile home community, the sale or lease of the mobile home occurs, or the change in status of the mobile home to inventory occurs:

(1) If applicable, notice of the sale or lease of the mobile home or the change in status of the mobile home to inventory.

(2) The name of the owner of the mobile home at the time the entry is made, as shown on the title to the mobile home.

(3) The vehicle identification number of the mobile home.

(4) A copy of the title held by the owner of the mobile home at the time the entry is made, or, if no title exists:

(A) a petition filed with a court requesting an order by the court for the title of the mobile home; or

(B) a bureau of motor vehicles affidavit of sale or disposal.

(5) A copy of the most recent permit issued to the owner of the mobile home or issued under section 10 of this chapter, if applicable.

     (c) The thirty (30) day period specified in subsections (a) and (b) commences the day after the day that the mobile home is placed upon the land.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.95; P.L.235-2017, SEC.4.

 

IC 6-1.1-7-4Place of assessment

     Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located.

     (b) A mobile home which is located within this state on the assessment date of a year and which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on that assessment date unless:

(1) the place where the mobile home is located on the assessment date is different from the place where the owner resides on that date; and

(2) the mobile home is either regularly used or permanently situated at the place where it is located.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-7-5Township assessor and county assessor duties

     Sec. 5. A mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county assessor shall certify the assessments of mobile homes to the county auditor in the same manner provided for the certification of personal property assessments. The township or county assessor shall make this certification on the forms prescribed by the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.56; P.L.146-2008, SEC.96.

 

IC 6-1.1-7-6Rate of tax; taxing district

     Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year. The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year. The appropriate taxing district is the one in which the place of asssessment of the mobile home is located.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-7-7Liability for tax; installment payments

     Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installments are due on May 10 and November 10 of the year of assessment.

     (b) A county council may adopt an ordinance to require an owner to pay his property tax liability for his mobile home in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under IC 6-1.1-22-8.1 shows that an owner's property tax liability for a particular year for a mobile home is less than twenty-five dollars ($25), the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year.

[Pre-1975 Property Tax Recodification Citations: 6-1-40-5 part; 6-1-40-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.1; P.L.3-2008, SEC.33.

 

IC 6-1.1-7-8Receipt for payment

     Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-7.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-7-9Late payment or nonpayment; penalties

     Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 1971, 6-1.1-37-10 for the late payment of property taxes. In addition, the mobile home and the personal property of a delinquent taxpayer shall be levied upon and sold in the same manner that a taxpayer's personal property is levied upon and sold under IC 1971, 6-1.1-23 for the non-payment of personal property taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-9.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-7-10Movement of mobile home; transfer of title; permits

     Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.

     Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 for the transfer resulting from the auction.

     (b) A mobile home may not be moved from one (1) location to another unless the owner obtains a permit to move the mobile home from the county treasurer.

     (c) The bureau of motor vehicles may not:

(1) transfer the title to a mobile home; or

(2) change names in any manner on the title to a mobile home;

unless the owner holds a valid permit to transfer the title that was issued by the county treasurer.

     (d) A county treasurer shall issue a permit which is required to either move, or transfer the title to, a mobile home if the taxes, special assessments, interest, penalties, judgments, and costs that are due and payable on the mobile home have been paid. The county treasurer shall issue the permit not later than two (2) business days (excluding weekends and holidays) after the date the completed permit application is received by the county treasurer. The permit shall state the date it is issued.

     (e) After issuing a permit to move a mobile home under subsection (d), a county treasurer shall notify the township assessor of the township to which the mobile home will be moved, or the county assessor if there is no township assessor for the township, that the permit to move the mobile home has been issued.

     (f) A permit to move, or transfer title to, a mobile home that is issued under this section expires ninety (90) days after the date the permit is issued. The permit is invalid after the permit expires. If the owner wishes to move, or transfer title to, the mobile home after the permit has expired, the owner must obtain a new permit under this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.1; P.L.71-2015, SEC.1; P.L.194-2015, SEC.1; P.L.198-2016, SEC.18.

 

IC 6-1.1-7-10Movement of mobile home; transfer of title; permits

     Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.

     Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction.

     (b) A mobile home may not be moved from one (1) location to another unless the owner or the owner's agent obtains a permit to move the mobile home from the county treasurer.

     (c) The bureau of motor vehicles may not:

(1) transfer the title to a mobile home; or

(2) change names in any manner on the title to a mobile home;

unless the owner or the owner's agent holds a valid permit to transfer the title that was issued by the county treasurer and includes the county treasurer's embossed seal.

     (d) A county treasurer shall issue a permit which is required to either move, or transfer the title to, a mobile home if the taxes, special assessments, interest, penalties, judgments, and costs that are due and payable on the mobile home have been paid and the person requesting the permit has a state issued title, a court order, or a bureau of motor vehicles affidavit of sale or disposal. The county treasurer shall issue the permit not later than two (2) business days (excluding weekends and holidays) after the date the completed permit application is received by the county treasurer. The permit shall state the date it is issued.

     (e) After issuing a permit to move a mobile home under subsection (d), a county treasurer shall notify the township assessor of the township to which the mobile home will be moved, or the county assessor if there is no township assessor for the township, that the permit to move the mobile home has been issued.

     (f) A permit to move, or transfer title to, a mobile home that is issued under this section expires ninety (90) days after the date the permit is issued. The permit is invalid after the permit expires. If the owner wishes to move, or transfer title to, the mobile home after the permit has expired, the owner or the owner's agent must obtain a new permit under this section.

     (g) A county treasurer is not liable for the county treasurer's good faith efforts to collect taxes that are due and payable for a mobile home. Good faith efforts include the refusal to issue a permit under subsection (d) until all property taxes that are due and payable for a mobile home are paid to the county treasurer.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.1; P.L.71-2015, SEC.1; P.L.194-2015, SEC.1; P.L.198-2016, SEC.18; P.L.235-2017, SEC.5.

 

IC 6-1.1-7-10.4Sale of mobile home

     Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction.

     (b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser with the permit required by section 10(c) of this chapter before the sale is consummated.

As added by Acts 1977, P.L.65, SEC.1. Amended by P.L.71-2015, SEC.2; P.L.198-2016, SEC.19.

 

IC 6-1.1-7-11Movers of mobile homes; possession of permit

     Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.

     Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall retain possession of the permit while the mobile home is in transit.

     (b) The mover shall return the permit to the owner of the mobile home when the move is completed.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.2; P.L.198-2016, SEC.20.

 

IC 6-1.1-7-11Movers of mobile homes; display of permit

     Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.

     Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly display the permit while the mobile home is in transit.

     (b) The mover shall return the permit to the owner of the mobile home when the move is completed.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.2; P.L.198-2016, SEC.20; P.L.235-2017, SEC.6.

 

IC 6-1.1-7-12Violation of IC 6-1.1-7-11(a); offense

     Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.

 

IC 6-1.1-7-13Violation of IC 6-1.1-7-3; offense

     Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.602.

 

IC 6-1.1-7-14Violation of IC 6-1.1-7-10.4; offense

     Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction.

As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.

 

IC 6-1.1-7-15Waiver of personal property tax liability on certain mobile homes and manufactured homes; destruction of mobile home or manufactured home by owner required

     Sec. 15. (a) This section applies to a mobile home or manufactured home:

(1) that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to be used as a primary place of residence;

(2) that has little or no value as a structure to be rehabilitated for use as a primary place of residence;

(3) on which personal property tax liability has been imposed in an amount that exceeds the estimated resale value of the mobile home or manufactured home; and

(4) that has been abandoned in a mobile home community licensed under IC 16-41-27.

     (b) The holder of:

(1) the title; or

(2) a bureau of motor vehicles affidavit of sale or disposal;

for a mobile home or manufactured home described in subsection (a) may submit a written request to the county assessor for the county where the mobile home or manufactured home is located requesting that personal property tax liability imposed on the mobile home or manufactured home be waived. If the county assessor determines that the property that is the subject of the request meets the requirements in subsection (a), the county assessor shall send to the applicant a letter that waives the property taxes, special assessments, interest, penalties, and costs assessed against the property under this article, subject to compliance with subsection (c). The county assessor shall deliver a copy of the letter to the county auditor and the county treasurer.

     (c) Upon receipt of a letter waiving property taxes imposed on a mobile home or manufactured home, the holder of the title of the property that is the subject of a letter issued under subsection (b) shall:

(1) deliver a signed statement to the county assessor stating that the mobile home or manufactured home:

(A) will be dismantled or destroyed either at its present site or at a remote site; and

(B) will not be used again as a dwelling or other shelter; and

(2) dismantle or destroy the mobile home or manufactured home and not use the mobile home or manufactured home as a structure after the issuance date of the letter waiving property taxes.

     (d) The county auditor shall remove from the tax duplicate the property taxes, special assessments, interest, penalties, and costs for which a waiver is granted under this section.

As added by P.L.182-2009(ss), SEC.92. Amended by P.L.235-2017, SEC.7.

 

IC 6-1.1-7-16Duty to develop a system for recording property tax information for mobile homes

     Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of the mobile home. The department of local government finance shall implement the system before January 1, 2015.

As added by P.L.203-2013, SEC.3.

 

IC 6-1.1-8Chapter 8. Taxation of Public Utility Companies
           6-1.1-8-1Property owned or used by public utility company
           6-1.1-8-2Definitions
           6-1.1-8-3Companies subject to taxation; exemptions
           6-1.1-8-4Companies within and partially outside state; tax determinations
           6-1.1-8-5Fixed property; definite-situs distributable property; indefinite-situs distributable property
           6-1.1-8-6Bridge companies
           6-1.1-8-7Bus companies
           6-1.1-8-8Express companies
           6-1.1-8-9Light, heat, or power companies
           6-1.1-8-10Pipe line companies
           6-1.1-8-11Railroad companies
           6-1.1-8-12Railroad car companies
           6-1.1-8-12.5Repealed
           6-1.1-8-13Sleeping car companies
           6-1.1-8-14Street railway companies
           6-1.1-8-15Telephone, telegraph, or cable companies
           6-1.1-8-16Tunnel companies
           6-1.1-8-17Water distribution companies
           6-1.1-8-18Other companies
           6-1.1-8-19Statement of value and description of property; filing deadline; filing amended statements
           6-1.1-8-20Failure to file statement; penalty; action by attorney general
           6-1.1-8-21Copies of various reports; requests from department of local government finance
           6-1.1-8-22Assessment by department of local government finance; subsequent filing of statements by the public utility
           6-1.1-8-23Repealed
           6-1.1-8-24Township assessor or county assessor determination of assessed values
           6-1.1-8-25Assessment of distributable property
           6-1.1-8-26Valuation of company property
           6-1.1-8-27Certification of assessed value; notification of appeal; review by county assessor
           6-1.1-8-28Tentative assessment by the department; appeal opportunity
           6-1.1-8-29Preliminary conference; notice of final assessment
           6-1.1-8-30Appeal to Indiana board; appeal to tax court
           6-1.1-8-31Appeal of final judgment; court procedure
           6-1.1-8-32Setting aside final determination; grounds
           6-1.1-8-33Appeal of township or county assessor's assessment of fixed property
           6-1.1-8-34Rate of tax; time of payment
           6-1.1-8-35Indefinite-situs distributable property of railroad car companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
           6-1.1-8-35.1Repealed
           6-1.1-8-35.2Retention and use of certain funds under section 35 of this chapter by commuter transportation district
           6-1.1-8-36Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
           6-1.1-8-37Reassessment of distributable property; refunds or taxes due
           6-1.1-8-38Lien; collection of delinquent taxes; penalties
           6-1.1-8-39Omitted property; assessment
           6-1.1-8-40Omitted property; rate of assessment; interest
           6-1.1-8-41Valuation methods used in other states
           6-1.1-8-42Rules and regulations; promulgation
           6-1.1-8-43Purpose of chapter; conflicting provisions
           6-1.1-8-44Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance

 

IC 6-1.1-8-1Property owned or used by public utility company

     Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of ownership for the major part of a year. When reference is made in this chapter to the "property of" a public utility company or to the public utility "company's property", the reference includes the property owned or used by that company.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-8-2Definitions

     Sec. 2. As used in this chapter:

     (1) The term "bridge company" means a company which owns or operates a toll bridge or an approach or facility operated in connection with such a bridge.

     (2) The term "bus company" means a company (other than a street railway company) which is principally engaged in the business of transporting persons for hire by bus in or through two (2) or more townships of this state.

     (3) The term "definite situs" means a permanent location in one (1) taxing district or a customary location for use in one (1) taxing district.

     (4) The term "express company" means a company which is engaged in the business of transporting property by land, air, or water, and which does not itself operate the vehicles (except for terminal pickup and delivery vehicles) of transportation.

     (5) The term "light, heat, or power company" means a company which is engaged in the business of furnishing light, heat, or power by electricity, gas, or steam.

     (6) The term "pipe line company" means a company which is engaged in the business of transporting or transmitting any gas or fluid (except water) through pipes.

     (7) The term "property" includes both tangible and intangible property.

     (8) The term "public utility company" means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity.

     (9) The term "railroad company" means a company which owns or operates:

(i) a steam or electric railroad;

(ii) a suburban or interurban railroad;

(iii) a switching or terminal railroad;

(iv) a railroad station, track, or bridge; or

(v) a facility which is part of a railroad system.

     (10) The term "railroad car company" means a company (other than a railroad company) which owns or operates cars for the transportation of property on railroads.

     (11) The term "sleeping car company" means a company (other than a railroad company) which owns or operates cars for the transportation of passengers on railroads.

     (12) The term "street railway company" means a company which operates a passenger transportation business principally within one (1) or more municipalities regardless of whether the transportation vehicles operate on tracks, by means of electric power transmitted through wires, or by means of automotive equipment.

     (13) The term "system" means all property owned or used by a public utility company or companies and operated as one (1) unit in furnishing a public utility service.

     (14) The term "telephone, telegraph, or cable company" means a company which is principally engaged in the business of communicating by electrical transmission.

     (15) The term "tunnel company" means a company which owns or operates a toll tunnel.

     (16) The term "unit value" means the total value of all the property owned or used by a public utility company.

     (17) The term "water distribution company" means a company which is engaged in the business of selling or distributing water by pipe, main, canal, or ditch.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.10; Acts 1981, P.L.66, SEC.1; Acts 1982, P.L.43, SEC.1; P.L.64-1983, SEC.1; P.L.59-1985, SEC.1; P.L.8-1993, SEC.79.

 

IC 6-1.1-8-3Companies subject to taxation; exemptions

     Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter:

(1) Each company which is engaged in the business of transporting persons or property.

(2) Each company which is engaged in the business of selling or distributing electricity, gas, steam, or water.

(3) Each company which is engaged in the business of transmitting messages for the general public by wire or airwaves.

(4) Each company which is engaged in the business of operating a sewage system or a sewage treatment plant.

     (b) The companies which are subject to taxation under this chapter include, but are not limited to:

(1) bridge companies;

(2) bus companies;

(3) express companies;

(4) light, heat, or power companies;

(5) pipeline companies;

(6) railroad companies;

(7) railroad car companies;

(8) sleeping car companies;

(9) street railway companies;

(10) telephone, telegraph, or cable companies;

(11) tunnel companies; and

(12) water distribution companies.

     (c) The following persons are not subject to taxation under this chapter:

(1) Aviation companies.

(2) Broadcasting companies.

(3) Television companies.

(4) Water transportation companies.

(5) Companies which are operated by a municipality or a municipal corporation, except those utility companies owned or held in trust by a first class city.

(6) A taxpayer that:

(A) is described in subsection (b);

(B) owns definite situs property that is located in only one (1) taxing district; and

(C) files a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor.

A taxpayer that meets the requirements of clauses (A) and (B) may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under this chapter.

(7) A taxpayer that:

(A) is participating in a net metering program under 170 IAC 4-4.2 or in a feed-in-tariff program offered by a company described in subsection (b)(4); and

(B) files a personal property tax return for the property with the county assessor or (if applicable) the township assessor.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-3 part; 6-1-44-4 part. Pre-Local Government Recodification Citations: 6-1.1-8-3; 19-3-23-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.8, SEC.51; Acts 1981, P.L.66, SEC.2; P.L.64-1983, SEC.2; P.L.59-1985, SEC.2; P.L.168-2013, SEC.1; P.L.2-2014, SEC.18.

 

IC 6-1.1-8-4Companies within and partially outside state; tax determinations

     Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, the company's property which is subject to taxation under this chapter is:

(1) that property which has a definite situs in this state; and

(2) that property which does not have a definite situs either in this state or in any other state and which the department of local government finance determines is taxable in this state.

     (b) To determine the value of an interstate public utility company's property which does not have a definite situs either in this state or in any other state and which is taxable in this state, the department of local government finance shall consider the value of all the company's property which does not have a definite situs and shall allocate a reasonable portion of that property to this state. The department of local government finance shall make the allocation in a manner which is fair to both the state and the company.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.11; P.L.90-2002, SEC.57.

 

IC 6-1.1-8-5Fixed property; definite-situs distributable property; indefinite-situs distributable property

     Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When a reference is made in this chapter to fixed property, definite-situs distributable property, or indefinite-situs distributable property, the classifications contained in sections 6 through 18 of this chapter apply.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-3 part; 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-8-6Bridge companies

     Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way of the company. The remainder of the bridge company's property is distributable property.

     (b) A bridge company's definite-situs distributable property consists of:

(1) bridges;

(2) land on which bridge heads are located; and

(3) the company's rights-of-way.

     (c) A bridge company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company has property that is described in either subsection (a) or (b). The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the bridge company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's property which is located in the taxing district and which is described in either subsection (a) or (b), and the denominator of which is the value of the company's property which is located in this state and which is described in either subsection (a) or (b).

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(7) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.12; P.L.90-2002, SEC.58.

 

IC 6-1.1-8-7Bus companies

     Sec. 7. (a) The fixed property of a bus company consists of real property.

     (b) A bus company's property which is not described in subsection (a) is indefinite-situs distributable property. This property includes, but is not limited to, buses and other mobile equipment. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the bus company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(6).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.59; P.L.182-2009(ss), SEC.93.

 

IC 6-1.1-8-8Express companies

     Sec. 8. (a) The fixed property of an express company consists of real property. The remainder of the express company's property is indefinite-situs distributable property.

     (b) The department of local government finance shall apportion and distribute the assessed valuation of an express company's indefinite-situs distributable property among the taxing districts in which the fixed property of the company is located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the express company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's fixed property which is located in the taxing district, and the denominator of which is the value of the company's fixed property which is located in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(4).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.60; P.L.182-2009(ss), SEC.94.

 

IC 6-1.1-8-9Light, heat, or power companies

     Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.

     (b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.

 

IC 6-1.1-8-10Pipe line companies

     Sec. 10. (a) The fixed property of a pipe line company consists of real property which is not part of a pipe line or right-of-way of the company.

     (b) A pipe line company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's pipe lines are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the pipe line company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's pipe lines in the taxing district, and the denominator of which is the length of the company's pipe lines in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(8).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.61; P.L.182-2009(ss), SEC.96.

 

IC 6-1.1-8-11Railroad companies

     Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad. The remaining property of the railroad company is distributable property.

     (b) A railroad company's definite-situs distributable property consists of the company's:

(1) rights-of-way and road beds;

(2) station and depot grounds;

(3) yards, yard sites, superstructures, turntable, and turnouts;

(4) tracks;

(5) telegraph poles, wires, instruments, and other appliances, which are located on the right-of-ways; and

(6) any other buildings or fixed situs personal property used in the operation of the railroad.

     (c) A railroad company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. This property includes, but is not limited to, rolling stock. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the railroad company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the railroad company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in the taxing district, and the denominator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(1).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.62; P.L.182-2009(ss), SEC.97.

 

IC 6-1.1-8-12Railroad car companies

     Sec. 12. (a) The fixed property of a railroad car company consists of real property. The remainder of the railroad car company's property is indefinite-situs distributable property.

     (b) The department of local government finance shall assess a railroad car company's indefinite-situs distributable property on the basis of the average number of cars owned or used by the company within this state during the twelve (12) months of the calendar year preceding the year of assessment. The average number of cars within this state equals the product of:

(1) the sum of "M" plus "E"; multiplied by

(2) a fraction, the numerator of which is "N", and the denominator of which is the number two (2).

"M" equals the mileage traveled by the railroad car company's cars in this state divided by the mileage traveled by the company's cars both within and outside this state. "E" equals the earnings generated by the company's cars in this state divided by the earnings generated by the company's cars both within and outside this state. "N" equals the total number of cars owned or used by the company both within and outside this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(3).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.13; P.L.78-1987, SEC.1; P.L.90-2002, SEC.63; P.L.182-2009(ss), SEC.98.

 

IC 6-1.1-8-12.5Repealed

As added by Acts 1981, P.L.66, SEC.3. Amended by Acts 1982, P.L.59, SEC.2; Acts 1982, P.L.43, SEC.2. Repealed by P.L.59-1985, SEC.37.

 

IC 6-1.1-8-13Sleeping car companies

     Sec. 13. (a) The fixed property of a sleeping car company consists of real property.

     (b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates cars. The department of local government finance shall make the apportionment in a manner which it considers fair.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(2).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.64; P.L.182-2009(ss), SEC.99.

 

IC 6-1.1-8-14Street railway companies

     Sec. 14. (a) The fixed property of a street railway company consists of real property which is not part of the company's tracks or rights-of-way.

     (b) A street railway company's property which is not described in subsection (a) is distributable property. This property includes, but is not limited to:

(1) rights-of-way of the company;

(2) tangible personal property which is located on a right-of-way of the company; and

(3) rolling stock.

     (c) The department of local government finance shall apportion and distribute the assessed valuation of a street railway company's indefinite-situs distributable property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the street railway company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(5).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.14; P.L.90-2002, SEC.65; P.L.182-2009(ss), SEC.100.

 

IC 6-1.1-8-15Telephone, telegraph, or cable companies

     Sec. 15. (a) The fixed property of a telephone, telegraph, or cable company consists of real property which is not part of the company's rights-of-way or distribution system.

     (b) A telephone, telegraph, or cable company's property which is not described under subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's lines or cables, including laterals, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the telephone, telegraph, or cable company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's lines and cables, including laterals, which are located in the taxing district, and the denominator of which is the length of the company's lines and cables, including laterals, which are located in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(11).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.66; P.L.182-2009(ss), SEC.101.

 

IC 6-1.1-8-16Tunnel companies

     Sec. 16. (a) The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. The remainder of the tunnel company's property is distributable property.

     (b) A tunnel company's definite-situs distributable property consists of the company's tunnels and rights-of-way.

     (c) A tunnel company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company has property that is described in either subsection (a) or (b). The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the tunnel company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's property which is located in the taxing district and which is described in either subsection (a) or (b), and the denominator of which is the value of the company's property which is located in this state and which is described in either subsection (a) or (b).

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(7) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.67.

 

IC 6-1.1-8-17Water distribution companies

     Sec. 17. (a) The fixed property of a water distribution company consists of real property which is not part of the company's rights-of-way or distribution system. A well, settling basin, or reservoir (except an impounding reservoir) is not fixed property of a water distribution company if it is used to store treated water or water in the process of treatment.

     (b) A water distribution company's property which is not described as fixed property under subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's water mains, including feeder and distribution mains, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the water distribution company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's water mains, including feeder and distribution mains, which are located in the taxing district, and the denominator of which is the length of the company's water mains, including feeder and distribution mains, which are located in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(9).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.68; P.L.182-2009(ss), SEC.102.

 

IC 6-1.1-8-18Other companies

     Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed property of the company consists of real property. The remainder of the company's property is indefinite-situs distributable property. The department of local government finance shall, in a manner which it considers fair, apportion and distribute the assessed valuation of the company's indefinite-situs distributable property among the taxing districts in which the company operates its system.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(12).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.

 

IC 6-1.1-8-19Statement of value and description of property; filing deadline; filing amended statements

     Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the department of local government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:

(1) on or before April 1st of that year unless the company is a railroad car company; or

(2) on or before July 1st of that year if the company is a railroad car company.

     (b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:

(1) for distribution purposes;

(2) to correct errors; or

(3) for any other reason, except:

(A) obsolescence; or

(B) the credit for railroad car maintenance and improvements provided under IC 6-1.1-8.2.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2.

 

IC 6-1.1-8-20Failure to file statement; penalty; action by attorney general

     Sec. 20. (a) If a public utility company does not file a statement with the department of local government finance on or before the date prescribed under section 19 of this chapter, the company shall pay a penalty of one hundred dollars ($100) per day for each day that the statement is late. However, a penalty under this subsection may not exceed one thousand dollars ($1,000). A public utility company shall remit a penalty for which the public utility company is liable under this subsection to the department of state revenue.

     (b) The department of local government finance shall notify the attorney general and the department of state revenue if a public utility company fails to file a statement on or before the due date. The attorney general shall then bring an action in the name of this state to collect the penalty due under this section.

     (c) The state auditor shall deposit amounts collected under this section in the state treasury for credit to the state general fund.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71; P.L.183-2014, SEC.4; P.L.255-2017, SEC.9.

 

IC 6-1.1-8-21Copies of various reports; requests from department of local government finance

     Sec. 21. The department of local government finance may ask a public utility company to provide the department with copies of any reports which the company has filed with a state or federal agency if:

(1) the reports are related to the valuation, assessment, or taxation of the company's property; and

(2) the agency has either regulatory or taxing authority.

If the department of local government finance makes such a request, the company shall provide the department with copies of the reports. The department of local government finance may also inspect the original reports filed by the company regardless of whether or not the department has obtained copies of the reports from the company. In addition, the department of local government finance may inspect a public utility company's property, books, and records.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.72.

 

IC 6-1.1-8-22Assessment by department of local government finance; subsequent filing of statements by the public utility

     Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:

(1) does not file a statement which is required under section 19 of this chapter;

(2) does not permit the department to examine the company's property, books, or records; or

(3) does not comply with a summons issued by the department.

     (b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.

 

IC 6-1.1-8-23Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-44-15 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.2; P.L.3-1989, SEC.31; P.L.6-1997, SEC.30; P.L.90-2002, SEC.74; P.L.146-2008, SEC.97. Repealed by P.L.182-2009(ss), SEC.460.

 

IC 6-1.1-8-24Township assessor or county assessor determination of assessed values

     Sec. 24. (a) Each year, a township assessor, or the county assessor if there is no township assessor for the township, shall assess the fixed property that as of the assessment date of that year is:

(1) owned or used by a public utility company; and

(2) located in the township or county.

     (b) The township or county assessor shall determine the assessed value of fixed property. A township assessor shall certify the assessed values to the county assessor on or before April 1 of the year of assessment. However, in a county with a township assessor in every township, the township assessor shall certify the list to the department of local government finance. The county assessor shall review the assessed values and shall certify the assessed values to the department of local government finance on or before April 10 of that year.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-11 part; 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.11; P.L.6-1997, SEC.31; P.L.90-2002, SEC.75; P.L.88-2005, SEC.10; P.L.146-2008, SEC.98.

 

IC 6-1.1-8-25Assessment of distributable property

     Sec. 25. (a) Each year the department of local government finance shall assess the distributable property which as of the assessment date of that year is owned or used by a public utility company. The department of local government finance shall determine the assessed value of distributable property. The department of local government finance shall equalize its assessments of distributable property in the same manner that it equalizes assessments of tangible property under IC 6-1.1-14.

     (b) The department of local government finance shall distribute the assessed valuation of definite-situs distributable property to the taxing district in which the property is located. Except as provided in section 35 of this chapter, the department of local government finance shall apportion and distribute the assessed valuation of indefinite-situs distributable property in the manner prescribed in sections 6 through 18 of this chapter. However, this subsection does not apply to that distributable property which is taxed under section 35 of this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-10 part; 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.5; Acts 1981, P.L.67, SEC.1; P.L.24-1986, SEC.12; P.L.6-1997, SEC.32; P.L.90-2002, SEC.76.

 

IC 6-1.1-8-26Valuation of company property

     Sec. 26. (a) On or before June 1st of each year, the department of local government finance shall determine the just value of the property of each public utility company. Except for railroad car companies, the department of local government finance shall determine that just value by first determining the approximate unit value of each public utility company. The value of the distributable property of a public utility company, other than a railroad car company, equals the remainder of:

(1) the unit value of the company; minus

(2) the value of the company's fixed property.

The value of the distributable property of a railroad car company equals the value of all of the company's distributable property multiplied by the adjustment factor provided under section 12 of this chapter.

     (b) In order to determine the unit value of a public utility company, the department of local government finance may consider:

(1) book value;

(2) cost of replacement or reproduction, less depreciation;

(3) cost of establishing and developing the business;

(4) amount and market value or sales price of outstanding securities;

(5) valuations determined by another governmental agency or indicated by a judicial decision, including but not limited to determinations made for rate making purposes;

(6) statistics and reports prepared or filed by the company;

(7) statistics and reports prepared by another governmental agency or by a private organization if the organization is considered reliable by investors and investment dealers;

(8) earnings capitalized at a reasonable rate; and

(9) any other information which the department considers relevant.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-5; 6-1-44-3 part; 6-1-44-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.6; Acts 1982, P.L.43, SEC.3; P.L.59-1985, SEC.5; P.L.90-2002, SEC.77.

 

IC 6-1.1-8-27Certification of assessed value; notification of appeal; review by county assessor

     Sec. 27. (a) On or before July 1, for years ending before January 1, 2017, and on or before June 15 for years beginning after December 31, 2016, the department of local government finance shall certify to the county assessor and the county auditor of each county the distributable property assessed values which the department determines are distributable to the taxing districts of the county. In addition, if a public utility company has appealed the department of local government finance's assessment of the company's distributable property, the department shall notify the county auditor of the appeal.

     (b) The county assessor shall review the department of local government finance's certification under subsection (a) to determine if any of a public utility company's property which has a definite situs in the county has been omitted. The county auditor shall enter for taxation the assessed valuation of a public utility company's distributable property which the department distributes to a taxing district of the county.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-11 part; 6-1-44-15 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.78; P.L.256-2003, SEC.2; P.L.111-2014, SEC.18; P.L.148-2015, SEC.3.

 

IC 6-1.1-8-28Tentative assessment by the department; appeal opportunity

     Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of:

(1) the department's tentative assessment of the company's distributable property; and

(2) the value of the company's distributable property used by the department to determine the tentative assessment.

     (b) The department of local government finance shall give the notice required by subsection (a) not later than:

(1) September 1 in the case of railroad car companies; and

(2) June 1 in the case of all other public utility companies.

     (c) Not later than ten (10) days after a public utility company receives the notice required by subsection (a), the company may:

(1) file with the department its objections to the tentative assessment; and

(2) request that the department hold a preliminary conference on the tentative assessment.

     (d) If the public utility company does not file its objections under subsection (c)(1) within the time allowed:

(1) the tentative assessment is considered final; and

(2) the company may appeal the assessment under section 30 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.7; P.L.59-1985, SEC.6; P.L.90-2002, SEC.79; P.L.154-2006, SEC.5.

 

IC 6-1.1-8-29Preliminary conference; notice of final assessment

     Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(c) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed by the department. After the preliminary conference, if any, the department of local government finance shall:

(1) make a final assessment of the company's distributable property; and

(2) notify the company of the final assessment.

     (b) The department of local government finance must give notice of the final assessment under this section not later than:

(1) September 30 in the case of railroad car companies; and

(2) June 30 in the case of all other public utility companies.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.8; P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6.

 

IC 6-1.1-8-30Appeal to Indiana board; appeal to tax court

     Sec. 30. (a) A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after:

(1) the public utility company receives notice of the tentative assessment under section 28(a) of this chapter if the final assessment becomes final under section 28(d) of this chapter; or

(2) the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.

     (b) A public utility company may petition for judicial review of the Indiana board's final determination to the tax court under IC 6-1.1-15-5. However, the company must:

(1) file a petition for judicial review; and

(2) mail to the county auditor of each county in which the public utility company's distributable property is located:

(A) a notice that the petition was filed; and

(B) instructions for obtaining a copy of the petition;

not later than forty-five (45) days after the date of the notice of the Indiana board's final determination.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.2; P.L.198-2001, SEC.24; P.L.178-2002, SEC.13; P.L.154-2006, SEC.7; P.L.219-2007, SEC.17.

 

IC 6-1.1-8-31Appeal of final judgment; court procedure

     Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall:

(1) try the case without a jury;

(2) give preference to the case to ensure a prompt trial;

(3) review the Indiana board's final determination;

(4) presume the findings of the Indiana board are correct; and

(5) order the department of local government finance to file certified copies of the department's records related to the assessment if the company asks the court to issue such an order.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.3; P.L.198-2001, SEC.25.

 

IC 6-1.1-8-32Setting aside final determination; grounds

     Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set aside the Indiana board's final determination and direct the Indiana board to refer the matter to the department of local government finance with instructions to make another assessment if:

(1) the company shows that the department's final assessment, the department's apportionment and distribution of the final assessment, or the Indiana board's final determination is clearly incorrect because the department or the Indiana board violated the law or committed fraud; or

(2) the company shows that the department's final assessment is not supported by substantial evidence.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.3; P.L.198-2001, SEC.26.

 

IC 6-1.1-8-33Appeal of township or county assessor's assessment of fixed property

     Sec. 33. A public utility company may appeal a township or county assessor's assessment of fixed property in the same manner that it may appeal a township or county assessor's assessment of tangible property under IC 6-1.1-15.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.99.

 

IC 6-1.1-8-34Rate of tax; time of payment

     Sec. 34. Except for:

(1) a railroad car company's indefinite-situs distributable property; and

(2) the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantially all of its railroad passenger cars;

the various taxing units shall tax public utility company property assessed for a particular year at the same tax rates at which tangible property assessed for that same year is taxed. The public utility companies shall pay the taxes in the year following the year of assessment at the same time that taxes on tangible property are due under IC 6-1.1-22-9.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.67, SEC.2.

 

IC 6-1.1-8-35Indefinite-situs distributable property of railroad car companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds

     Sec. 35. (a) Each year the department of local government finance shall tax:

(1) the indefinite-situs distributable property of railroad car companies; and

(2) the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantially all of its railroad passenger cars.

The department of local government finance shall compute the tax on a railroad car company's indefinite-situs distributable property based upon the average property tax rate in this state. The average property tax rate in this state for a year equals (A) the total of the property taxes in this state that will come due during that year divided by (B) the total net assessed valuation of property in this state for the preceding year's assessment. The department of local government finance shall base its computation of the average property tax rate for a year upon information which is available to the department as of December 31 of the preceding year. The department of local government finance shall compute the tax on a railroad company's distributable property based upon the average property tax rate that is imposed by taxing districts that are located in any county in which a railroad company, that is taxed under this section, provides railroad services. The average property tax rate of taxing districts that are located in any county in which a railroad company that is taxed under this section equals (i) the total of the property taxes in those taxing districts that will come due during that year divided by (ii) the total net assessed valuation of property in those districts for the preceding year's assessment. The department of local government finance shall base its computation on the average property tax rate for a year upon information which is available to the board as of December 31 of the preceding year.

     (b) The department of local government finance shall certify the tax it imposes on indefinite-situs distributable property of railroad car companies and a railroad company's distributable property taxed under this section to the department of state revenue. Each of those companies shall pay the tax to the department of state revenue on or before December 31of the year the assessment is made. If one (1) of those companies does not pay the tax when it is due, the company shall pay a penalty, in addition to the tax, equal to twenty-five percent (25%) of the delinquent tax. When the tax imposed on indefinite-situs distributable property of railroad car companies by this chapter becomes delinquent, the department of state revenue shall proceed with the collection of the delinquent tax and penalty in accordance with the provisions of IC 6-8.1-8.

     (c) The department of state revenue shall promptly deposit all amounts collected under this section that are derived from indefinite-situs distributable property of railroad car companies in the state treasury for credit to the commuter rail service fund established by IC 8-3-1.5-20.5 to be used as provided in IC 8-3-1.5-20.5(c).

     (d) The department of state revenue shall promptly deposit all amounts collected under this section from a railroad company in the state treasury for credit to the electric rail service fund established by IC 8-3-1.5-20.6.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.50, SEC.1; Acts 1981, P.L.66, SEC.9; Acts 1981, P.L.67, SEC.3; Acts 1982, P.L.43, SEC.4; P.L.73-1983, SEC.6; P.L.59-1985, SEC.8; P.L.253-1999, SEC.1; P.L.291-2001, SEC.232; P.L.90-2002, SEC.81; P.L.85-2011, SEC.1.

 

IC 6-1.1-8-35.1Repealed

As added by Acts 1982, P.L.43, SEC.5. Repealed by P.L.59-1985, SEC.37.

 

IC 6-1.1-8-35.2Retention and use of certain funds under section 35 of this chapter by commuter transportation district

     Sec. 35.2. Notwithstanding section 35(c) of this chapter, as amended by P.L.253-1999, amounts that were:

(1) collected under section 35 of this chapter after June 30, 1999, and before January 1, 2001, and were derived from indefinite-situs distributable property of railroad car companies;

(2) credited to the commuter rail service fund established by IC 8-3-1.5-20.5; and

(3) distributed to a commuter transportation district;

may be retained by the commuter transportation district and used by the commuter transportation district for any legal purpose.

As added by P.L.220-2011, SEC.120.

 

IC 6-1.1-8-36Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property

     Sec. 36. (a) A public utility company shall pay any taxes which are based upon the department of local government finance's assessment of distributable property regardless of whether or not an appeal of the assessment is pending. However, the collection of the taxes may be enjoined pending an original tax appeal under IC 33-26.

     (b) The department of local government finance shall reassess distributable property and shall certify the reassessment to the county auditor of each county in which the property is taxable if:

(1) the Indiana board:

(A) sets aside the department's original assessment and orders the department to reassess the distributable property; or

(B) refers the matter to the department under section 32 of this chapter with instructions to make another assessment; and

(2) the decision of:

(A) the Indiana board is not appealed to the tax court; or

(B) the tax court in which the matter was referred to the department under section 32 of this chapter is not appealed to the supreme court.

     (c) If the tax court sets aside the Indiana board's final determination and the Indiana board reassesses distributable property, the Indiana board shall certify the reassessment to the county auditor of each county in which the property is taxable if the decision of the tax court is not appealed to the supreme court.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.4; P.L.90-2002, SEC.82; P.L.98-2004, SEC.70.

 

IC 6-1.1-8-37Reassessment of distributable property; refunds or taxes due

     Sec. 37. (a) If:

(1) the department of local government finance's reassessment of distributable property is less than the department's original assessment; or

(2) the Indiana board's reassessment of distributable property is less than the department's original assessment;

the auditor of each affected county shall compute the tax refund, if any, which is due the public utility company. The county auditor shall then issue a warrant to the company for the amount of the refund due, and the county treasurer shall pay the warrant, without an appropriation for the disbursement.

     (b) If:

(1) the department of local government finance's reassessment of distributable property is greater than the department's original assessment; or

(2) the Indiana board's reassessment of distributable property is greater than the department's original assessment;

the auditor of each affected county shall enter the difference as an assessment of omitted property. The county auditor shall compute and the county treasurer shall collect the additional tax due in he same manner that taxes on omitted property are computed and collect. However, the county officials may not charge penalty or interest on the additional tax due unless the public utility company does not pay the tax within thirty (30) days after the date notice of the additional tax due is given to the company.

     (c) The accounts of the various taxing units shall be credited or charged with each unit's proportionate share of additional taxes collected and refunds made under this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.83.

 

IC 6-1.1-8-38Lien; collection of delinquent taxes; penalties

     Sec. 38. (a) Taxes which are based upon an assessment which is made under this chapter are a lien upon the property assessed. This lien accrues on the assessment date of the year of assessment. In addition, the taxes are a personal debt of the public utility company in whose name the property is assessed.

     (b) If a public utility company does not pay the taxes when they are due, the county treasurer shall notify the prosecuting attorney of that fact. The prosecuting attorney shall then bring an action against the company to recover the delinquent taxes or to enforce the lien upon the property, or both. In such an action, the judgment shall include a penalty equal to fifty percent (50%) of the delinquent taxes. This subsection does not apply to taxes on a railroad car company's indefinite-situs distributable property.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-8-39Omitted property; assessment

     Sec. 39. The annual assessments of a public utility company's property are presumed to include all the company's property which is subject to taxation under this chapter. However, this presumption does not preclude the subsequent assessment of a specific item of tangible property which is clearly shown to have been omitted from the assessments for that year. The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall make assessments of omitted fixed property. The department of local government finance shall make assessments of omitted distributable property. However, the department of local government finance may not assess omitted distributable property after the expiration of ten (10) years from the last day of the year in which the assessment should have been made.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-16 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.84; P.L.146-2008, SEC.100.

 

IC 6-1.1-8-40Omitted property; rate of assessment; interest

     Sec. 40. When the department of local government finance assesses distributable property which was omitted from the assessment for a particular year, the department shall, as nearly as possible, assess the omitted distributable property in the same manner that the department assesses other distributable property. The taxes due on the omitted distributable property shall be calculated by using the same tax rates which were applicable for the tax year that the distributable property was omitted from the assessment. The public utility company shall pay interest on the taxes due on the omitted distributable property at the rate of two percent (2%) per month, or fraction of a month. The interest due shall be calculated on the period of time beginning with January 1 of the year following the year in which the property was omitted from the assessment and ending with the day the taxes are paid. However, the department of local government finance may waive any portion of the interest due under this section at the time the department makes its final assessment of the omitted distributable property.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-16 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.3; P.L.90-2002, SEC.85.

 

IC 6-1.1-8-41Valuation methods used in other states

     Sec. 41. The department of local government finance shall keep itself informed about the methods which other states use to value public utility companies.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.86.

 

IC 6-1.1-8-42Rules and regulations; promulgation

     Sec. 42. (a) The department of local government finance shall promulgate rules and regulations to provide equal treatment for the public utility companies within each classification. These rules and regulations may not:

(1) prohibit the assessment and taxation of a company's property which is subject to taxation under this chapter; or

(2) prohibit the department of local government finance from making adjustments in those cases where the rules and regulations would result in an assessment that would be unfair to the state or to the public utility company.

     (b) The department of local government finance may adopt rules and regulations to carry out the intent and provisions of this chapter. The rules and regulations must be consistent with this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-9 part; 6-1-44-17.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.87.

 

IC 6-1.1-8-43Purpose of chapter; conflicting provisions

     Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If a provision of this chapter conflicts with any provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of public utility company property.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-18 part.]

Formerly: Acts 1975, P.L.47, SEC.1.

 

IC 6-1.1-8-44Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance

     Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 5.1 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.

     (b) Tangible personal property within the scope of 50 IAC 5.1 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 5.1 (as in effect January 1, 2001).

     (c) The publisher of the Indiana Administrative Code shall publish 50 IAC 5.1 (as in effect January 1, 2001) in the Indiana Administrative Code.

     (d) 50 IAC 5.2 and any other rule to the extent that it conflicts with this section is void.

     (e) A reference in 50 IAC 5.1 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.

     (f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):

(1) 50 IAC 5.1-6-6.

(2) 50 IAC 5.1-6-7.

(3) 50 IAC 5.1-6-8.

(4) 50 IAC 5.1-6-9.

(5) 50 IAC 5.1-8-1.

(6) 50 IAC 5.1-9-1.

(7) 50 IAC 5.1-9-2.

As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7.

 

IC 6-1.1-8.2Chapter 8.2. Credit for Railroad Car Maintenance and Improvements
           6-1.1-8.2-1"Qualified expenditures" defined
           6-1.1-8.2-2"Taxpayer" defined
           6-1.1-8.2-3"Tax liability" defined
           6-1.1-8.2-4Entitlement to credit
           6-1.1-8.2-5Determination of amount of credit
           6-1.1-8.2-6Filing expenditure statement

 

IC 6-1.1-8.2-1"Qualified expenditures" defined

     Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railroad cars owned or used by the taxpayer.

     (b) The term includes, but is not limited to, the following:

(1) Expenses for:

(A) labor;

(B) materials; or

(C) overhead;

that are incurred by a taxpayer in the maintenance or improvement of a railroad car owned or used by the taxpayer.

(2) Payments made by a taxpayer to others for the purpose of performing the maintenance or improvement of a railroad car.

As added by P.L.253-1999, SEC.2.

 

IC 6-1.1-8.2-2"Taxpayer" defined

     Sec. 2. As used in this chapter, "taxpayer" means a railroad car company (as defined by IC 6-1.1-8-2).

As added by P.L.253-1999, SEC.2.

 

IC 6-1.1-8.2-3"Tax liability" defined

     Sec. 3. As used in this chapter, "tax liability" means a railroad car company’s tax liability under IC 6-1.1-8-35. The term does not include interest or penalties.

As added by P.L.253-1999, SEC.2.

 

IC 6-1.1-8.2-4Entitlement to credit

     Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of this chapter.

As added by P.L.253-1999, SEC.2.

 

IC 6-1.1-8.2-5Determination of amount of credit

     Sec. 5. (a) Subject to subsection (b), the amount of the credit that a taxpayer is entitled to under section 4 of this chapter for a particular calendar year is equal to the lesser of:

(1) twenty-five percent (25%) of the qualified expenditures made by the taxpayer in the calendar year immediately preceding the calendar year in which the tax liability is imposed; or

(2) the taxpayer's total tax liability for the calendar year.

     (b) The total amount of credits provided under this chapter in a calendar year may not exceed two million eight hundred thousand dollars ($2,800,000). If the total amount of credits applied for in a calendar year exceeds the maximum provided under this subsection, each taxpayer's credit shall be reduced by an amount determined under the following STEPS:

STEP ONE: Divide the maximum amount of credits provided by this chapter for the year by the total amount of credits applied for under this chapter for the year.

STEP TWO: Multiply the STEP ONE result by the total amount of credits applied for by the taxpayer for the year.

As added by P.L.253-1999, SEC.2.

 

IC 6-1.1-8.2-6Filing expenditure statement

     Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:

(1) in the form prescribed by the department of local government finance; and

(2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19.

As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.

 

IC 6-1.1-8.5Chapter 8.5. Assessment of Industrial Facilities in Lake County
           6-1.1-8.5-1"Industrial company" defined
           6-1.1-8.5-2"Industrial facility" defined
           6-1.1-8.5-3"Qualifying county" defined
           6-1.1-8.5-4Repealed
           6-1.1-8.5-5Facility to be assessed in prescribed manner
           6-1.1-8.5-6County assessor to provide list of industrial facilities annually to the department of local government finance
           6-1.1-8.5-7Notice of newly constructed facilities
           6-1.1-8.5-8Reassessment by the department; local officials may not reassess
           6-1.1-8.5-9Support of department's assessor
           6-1.1-8.5-10Certification of true tax values
           6-1.1-8.5-11Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination
           6-1.1-8.5-12Rules
           6-1.1-8.5-13Conflicts with provisions in other chapters

 

IC 6-1.1-8.5-1"Industrial company" defined

     Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property.

As added by P.L.151-2001, SEC.3.

 

IC 6-1.1-8.5-2"Industrial facility" defined

     Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:

(1) has been classified as industrial property under the rules of the department of local government finance; and

(2) has a true tax value, as estimated by the department, of at least twenty-five million dollars ($25,000,000) in a qualifying county.

The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.89.

 

IC 6-1.1-8.5-3"Qualifying county" defined

     Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000).

As added by P.L.151-2001, SEC.3.

 

IC 6-1.1-8.5-4Repealed

As added by P.L.151-2001, SEC.3. Repealed by P.L.90-2002, SEC.528.

 

IC 6-1.1-8.5-5Facility to be assessed in prescribed manner

     Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this chapter.

As added by P.L.151-2001, SEC.3.

 

IC 6-1.1-8.5-6County assessor to provide list of industrial facilities annually to the department of local government finance

     Sec. 6. Before January 1 of each year the county assessor of each qualifying county shall provide the department of local government finance a list of each industrial facility located in the qualifying county.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.90; P.L.182-2009(ss), SEC.104.

 

IC 6-1.1-8.5-7Notice of newly constructed facilities

     Sec. 7. (a) The township assessor (if any) of each township in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the township served by the township assessor. The county assessor shall perform this duty for a township in a qualifying county if there is no township assessor for the township.

     (b) Each building commissioner in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the jurisdiction served by the building commissioner.

     (c) The department of local government finance shall schedule an assessment under this chapter of a newly constructed industrial facility within six (6) months after receiving notice of the construction under this section.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.91; P.L.146-2008, SEC.101.

 

IC 6-1.1-8.5-8Reassessment by the department; local officials may not reassess

     Sec. 8. (a) For purposes of:

(1) a general reassessment under IC 6-1.1-4-4;

(2) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or

(3) a new assessment;

the department of local government finance shall assess each industrial facility in a qualifying county.

     (b) The following may not assess an industrial facility in a qualifying county:

(1) A county assessor.

(2) An assessing official.

(3) A county property tax assessment board of appeals.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23.

 

IC 6-1.1-8.5-9Support of department's assessor

     Sec. 9. The county assessor of the qualifying county in which an industrial facility is located shall provide support to the assessor of the department of local government finance during the course of the assessment of the industrial facility.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.93.

 

IC 6-1.1-8.5-10Certification of true tax values

     Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, the department shall certify the true tax values to the county assessor and the county auditor of the qualifying county in which the property is located. In addition, if an industrial company has appealed the department of local government finance's final assessment of the industrial facility, the department of local government finance shall notify the county auditor of the appeal.

     (b) The county assessor of a qualifying county shall review the certification of the department of local government finance to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary. The department of local government finance shall consider the county assessor's findings and make any additions to the certification the department of local government finance finds are necessary. The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department of local government finance.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.94.

 

IC 6-1.1-8.5-11Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination

     Sec. 11. (a) The industrial company that owns or uses the industrial facility assessed by the department of local government finance under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e), the county assessor of the county in which the industrial facility assessed by the department of local government finance is located may appeal that assessment to the Indiana board.

     (b) The county assessor of a qualifying county may not expend public money appealing an assessment under this section unless the following requirements are met before a petition for review is submitted to the Indiana board:

(1) The county assessor submits to the county fiscal body a written estimate of the cost of the appeal.

(2) The county fiscal body adopts a resolution approving the county assessor's proposed expenditure to carry out the appeal.

(3) The total amount of the proposed expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

     (c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment made under this chapter that is not appealed under this section is a final unappealable order of the department of local government finance.

     (d) With respect to an appeal filed by a county assessor under this section the following apply:

(1) In the petition for review to the Indiana board, the county assessor shall state what the county assessor contends the assessed value of the industrial facility should be and provide substantial evidence in support of that contention. Failure to comply with this requirement results in dismissal of the county assessor's petition for review and no further appeal of the assessment by the county assessor may be taken.

(2) Not later than thirty (30) days after the county assessor files a petition for review in compliance with subdivision (1), the Indiana board shall hold a hearing at which the county assessor must establish a reasonable likelihood of success on any contentions made in the petition for review including, without limitation, the contention required under subdivision (1) regarding the assessed value of the real estate. The industrial company whose industrial facility is the subject of the county assessor's petition for review and the department of local government finance has the right to appear at this hearing and to present testimony, to cross-examine witnesses, and to present evidence regarding the county assessor's contentions.

(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana board shall issue a determination whether the county assessor has established a reasonable likelihood of success on the contentions in the petition for review. If the Indiana board determines that the county assessor has not established a reasonable likelihood of success on the contentions in the petition for review, the county assessor's petition for review shall be dismissed and no further appeal of the assessment by the county assessor may be taken. If the Indiana board determines that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review, the Indiana board's determination does not create the presumption that the county assessor's contentions are valid. A determination by the Indiana board that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review may be appealed to the Indiana tax court as an interlocutory appeal. A party may petition for review by the Indiana supreme court of the Indiana tax court's ruling regarding an interlocutory appeal brought under this subdivision.

(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the county assessor shall not be permitted to conduct discovery under the Indiana board's administrative rules until a determination has been issued under subdivision (3) and:

(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax court; or

(B) the Indiana supreme court has either rejected a petition for review concerning the Indiana tax court's ruling on the interlocutory appeal or issued a decision regarding the Indiana tax court's ruling on the interlocutory appeal.

     (e) On any appeal that has not been dismissed, the Indiana board shall issue an order within one (1) year after:

(1) the taxpayer filed its petition for review;

(2) the issuance of the Indiana board's determination under subsection (d)(3) in the case of an appeal by the county assessor; or

(3) the Indiana tax court or Indiana supreme court rules on a taxpayer's interlocutory appeal under subsection (d)(3) in the case of an appeal by the county assessor;

whichever is latest.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.95; P.L.182-2009(ss), SEC.105.

 

IC 6-1.1-8.5-12Rules

     Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.96.

 

IC 6-1.1-8.5-13Conflicts with provisions in other chapters

     Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a qualifying county. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of an industrial facility.

As added by P.L.151-2001, SEC.3.

 

IC 6-1.1-8.7Chapter 8.7. Assessment of Industrial Facilities
           6-1.1-8.7-1"Industrial company" and "department"
           6-1.1-8.7-2"Industrial facility"
           6-1.1-8.7-3Petitions for reassessment of industrial facilities
           6-1.1-8.7-4Assessments by department of local government finance
           6-1.1-8.7-5Scheduling of assessments
           6-1.1-8.7-6Support from county assessors
           6-1.1-8.7-7Certification of values; appeal and review
           6-1.1-8.7-8Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination
           6-1.1-8.7-9Adoption of rules
           6-1.1-8.7-10Conflict of laws

 

IC 6-1.1-8.7-1"Industrial company" and "department"

     Sec. 1. As used in this chapter:

(1) "industrial company" means an owner or user of industrial property; and

(2) "department" refers to the department of local government finance.

As added by P.L.198-2001, SEC.27.

 

IC 6-1.1-8.7-2"Industrial facility"

     Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:

(1) has been classified as industrial property under the rules of the department; and

(2) has a true tax value, as estimated by the department, of at least twenty-five million dollars ($25,000,000) in a county.

The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.

As added by P.L.198-2001, SEC.27.

 

IC 6-1.1-8.7-3Petitions for reassessment of industrial facilities

     Sec. 3. (a) Two hundred fifty (250) or more owners of real property in a township may petition the department to assess the real property of an industrial facility in the township.

     (b) An industrial company may at any time petition the department to assess the real property of an industrial facility owned or used by the company.

     (c) Before January 1 of any year, the county assessor of the county in which an industrial facility is located may petition the department to assess the real property of the industrial facility for the assessment date in the following year.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.18; P.L.113-2010, SEC.21; P.L.112-2012, SEC.24.

 

IC 6-1.1-8.7-4Assessments by department of local government finance

     Sec. 4. The department may assess the real property of an industrial facility pursuant to a petition filed under section 3 of this chapter.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.19.

 

IC 6-1.1-8.7-5Scheduling of assessments

     Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(b) or 3(c) of this chapter, the department shall schedule the assessment not later than six (6) months after receiving the petition.

     (b) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(a) of this chapter, the department shall schedule the assessment not later than three (3) months after the assessment date for which the petition was filed.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.20; P.L.113-2010, SEC.22.

 

IC 6-1.1-8.7-6Support from county assessors

     Sec. 6. The county assessor of the county in which the industrial facility is located shall provide support to the department's assessor during the course of the assessment of an industrial facility.

As added by P.L.198-2001, SEC.27.

 

IC 6-1.1-8.7-7Certification of values; appeal and review

     Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true tax values to the county assessor and the county auditor of the county in which the property is located. In addition, if an industrial company has appealed the department's final assessment of the industrial facility, the department shall notify the county auditor of the appeal.

     (b) The county assessor shall review the certification of the department to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary. The department shall consider the county assessor's findings and make any additions to the certification the department finds are necessary. The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department.

As added by P.L.198-2001, SEC.27.

 

IC 6-1.1-8.7-8Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination

     Sec. 8. (a) The industrial company that owns or uses the industrial facility assessed by the department under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e), the county assessor of the county in which the industrial facility is located may appeal an assessment by the department made under this chapter to the Indiana board.

     (b) The county assessor of a qualifying county may not expend public money appealing an assessment under this section unless the following requirements are met before a petition for review is submitted to the Indiana board:

(1) The county assessor submits to the county fiscal body a written estimate of the cost of the appeal.

(2) The county fiscal body adopts a resolution approving the county assessor's proposed expenditure to carry out the appeal.

(3) The total amount of the proposed expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

     (c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment made under this chapter that is not appealed under this section is a final unappealable order of the department.

     (d) With respect to an appeal filed by a county assessor under this section the following apply:

(1) In the petition for review to the Indiana board, the county assessor shall state what the county assessor contends the assessed value of the industrial facility should be and provide substantial evidence in support of that contention. Failure to comply with this requirement results in dismissal of the county assessor's petition for review, and no further appeal of the assessment by the county assessor may be taken.

(2) Not later than thirty (30) days after the county assessor files a petition for review in compliance with subdivision (1), the Indiana board shall hold a hearing at which the county assessor must establish a reasonable likelihood of success on any contentions made in the petition for review including, without limitation, the contention required under subdivision (1) regarding the assessed value of the real estate. The industrial company whose industrial facility is the subject of the county assessor's petition for review and the department have the right to appear at this hearing and to present testimony, to cross-examine witnesses, and to present evidence regarding the county assessor's contentions.

(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana board shall issue a determination whether the county assessor has established a reasonable likelihood of success on the contentions in the petition for review. If the Indiana board determines that the county assessor has not established a reasonable likelihood of success on the contentions in the petition for review, the county assessor's petition for review shall be dismissed, and no further appeal of the assessment by the county assessor may be taken. If the Indiana board determines that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review, the Indiana board's determination does not create the presumption that the county assessor's contentions are valid. A determination by the Indiana board that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review may be appealed to the Indiana tax court as an interlocutory appeal. A party may petition for review by the Indiana supreme court of the Indiana tax court's ruling regarding an interlocutory appeal brought under this subdivision.

(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the county assessor shall not be permitted to conduct discovery under the Indiana board's administrative rules until a determination has been issued under subdivision (3) and:

(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax court; or

(B) the Indiana supreme court has either rejected a petition for review concerning the Indiana tax court's ruling on the interlocutory appeal or issued a decision regarding the Indiana tax court's ruling on the interlocutory appeal.

     (e) On any appeal that has not been dismissed, the Indiana board shall issue an order within one (1) year after:

(1) the taxpayer filed its petition for review;

(2) the issuance of the Indiana board's determination under subsection (d)(3) in the case of an appeal by the county assessor; or

(3) the Indiana tax court or the Indiana supreme court rules on a taxpayer's interlocutory appeal under subsection (d)(3) in the case of an appeal by the county assessor;

whichever is latest.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.21; P.L.182-2009(ss), SEC.106.

 

IC 6-1.1-8.7-9Adoption of rules

     Sec. 9. The department may adopt rules to provide just valuations of industrial facilities under this chapter.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.22.

 

IC 6-1.1-8.7-10Conflict of laws

     Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of this chapter conflicts with a provision of another chapter of this article, the