IC 6-1.1 – Property Taxes | Midpage

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Indiana Code

1.1

IC 6-1.1

Property Taxes

1General Definitions and Rules of Construction 2Imposition of Tax 3Procedures for Personal Property Assessment 4Procedures for Real Property Assessment 5Real Property Assessment Records 5.5Sales Disclosure Forms 6Assessment of Certain Forest Lands 6.2Assessment of Certain Windbreaks 6.7Assessment of Filter Strips 6.8Assessment of Cemetery Land 7Taxation of Mobile Homes 8Taxation of Public Utility Companies 8.1Controlled Environment Agriculture Property 8.2Credit for Railroad Car Maintenance and Improvements 8.5Assessment of Industrial Facilities in Lake County 8.7Assessment of Industrial Facilities 9Assessment of Omitted or Undervalued Tangible Property 10Exemptions 10.2Exemptions for Indiana Nonprofit Senior Living Communities 10.3County Option Exemption of Business Personal Property 10.5County Option Exemption of Mobile Homes and Manufactured Homes 11Exemption Procedures 12Assessed Value Deductions and Deduction Procedures 12.1Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas 12.2Repealed 12.3Repealed 12.4Investment Deduction 12.5Infrastructure Development Zones 12.6Deduction for Model Residence 12.7Deduction for Personal Property Within a Certified Technology Park 12.8Deduction for Residence in Inventory 12.9Legalization of Certain Actions Taken Under IC 6-1.1-12.1 13Review of Current Assessments by County Property Tax Assessment Board of Appeals 14Review of Assessments by the Department of Local Government Finance 15Procedures for Review and Appeal of Assessment and Correction of Errors 16Limitations on the Powers of Officials and Boards to Change Personal Property Assessments 17Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies 18Limitations on Property Tax Rates and Appropriations 18.5Civil Government Property Tax Controls 19Public School Corporation Property Tax Controls 20Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions 20.2Rainy Day Fund Loans to Certain Counties 20.3Distressed Political Subdivisions 20.4Local Homestead Credits 20.6Credit for Excessive Property Taxes 21.1Rainy Day Fund Loans to the City of LaPorte 21.2Tax Increment Replacement 21.3Rainy Day Fund Loans for Taxing Units Affected by Transmission Manufacturer Bankruptcy 21.4Rainy Day Fund Loans for Eligible School Corporations 21.5Loans to Qualified Taxing Units 21.8Rainy Day Fund Loans to Qualified Taxing Units 21.9Rainy Day Fund Loans for Qualified Taxing Units 22General Procedures for Property Tax Collection 22.1Loans to Qualified Taxing Units in Lake County 22.5Provisional Property Tax Statements 23Provisions for Collection of Delinquent Personal Property Taxes 23.5Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home 23.9Definitions Applicable to Chapters 24, 24.5, and 25 24Sale of Real Property When Taxes or Special Assessments Become Delinquent 24.5Determination of Serial Tax Delinquencies 25Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments 26Refunds for Erroneous or Excessive Tax Payments 27Settlement for Amounts Collected by County Treasurer 28County Property Tax Assessment Board of Appeals 29Repealed 30General Provisions Concerning the Department of Local Government Finance 31Department of Local Government Finance─Adoption of Rules, Forms, and Returns 31.5Computer Specifications 31.7Professional Appraisers and Professional Appraisal Firms 33.5Department of Local Government Finance Division of Data Analysis 34Determination of School Assessment Ratios and Adjustment Factors 35Supervision of Assessing Officials 35.2Training of Assessing Officials 35.5Assessor-Appraiser Examination and Certification 35.7Assessor, Appraiser, and Tax Representative Standards of Conduct 36Miscellaneous Assessment and Collection Provisions 37Miscellaneous Penalty and Interest Provisions 39Economic Development Districts 40Maritime Opportunity Districts 41Cumulative Fund Tax Levy Procedures 42Brownfield Revitalization Zone Tax Abatement 43Economic Development Incentive Accountability 44Repealed 45Enterprise Zone Investment Deduction 45.5Brownfield Tax Reduction or Waiver 46County Option Deduction for Land Bank Transferees 46.2Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District 47County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities 48Urban Agricultural Zones 49County Option Circuit Breaker Tax Credit 50County Option Property Tax Relief for Homesteads 50.1Credit for Community Land Trust Property 51Deduction for Aircraft 51.3Local Property Tax Credits 52County Option Homestead Property Tax Deferral Program