IC 6-1.1-3 – Procedures for Personal Property Assessment | Midpage

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Indiana Code

Chapter 3

IC 6-1.1-3

Procedures for Personal Property Assessment

1Residents and nonresidents; place of assessment; evidence of filing 1.5"Filing date"2Property held by trustee, party, or receiver 2.5Like kind exchanges of depreciable personal property 3Estate of deceased individuals 4Conflicts involving assessment location; settlement 5Assessment books and blanks; delivery 6Return; notification to taxpayer 7Filing returns; extension of time; consolidated returns; churches and religious societies 7.2Exemption for certain business personal property; information required on return 7.3Repealed 7.5Amended returns; tax adjustments; credits 8Vending machine owners 9Return; necessary information 10Property located in two or more townships; additional returns 11Repealed 12Repealed 13Repealed 14Verification of returns 15Failure to file return; alternative assessment procedures; election to file 16Property converted for tax avoidance; assessment 17Assessment list; certification to county auditor and department of local government finance; failure to meet deadline 18Reports to county assessors and auditors; copies of returns 19Information available to county assessor and county property tax assessment board of appeals 20Change in valuation; notice 21Preservation of records; inspection 22Personal property tax rules; prohibition against amendment of certain rules; voided rules 22.5Personal property tax; depreciable property; year of acquisition 23General assembly findings; election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment 23.5Election of valuation method for mini-mill equipment 24Valuation; outdoor advertising signs 25Exemption from valuation limitations for property located in entrepreneur and enterprise district 26Repealed 27Repealed 28Personal property online submission portal fund 29Depreciable personal property 30% minimum valuation limitation