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.
Structure Indiana Code
Chapter 3. Procedures for Personal Property Assessment
6-1.1-3-1. Residents and Nonresidents; Place of Assessment; Evidence of Filing
6-1.1-3-2. Property Held by Trustee, Party, or Receiver
6-1.1-3-2.5. Like Kind Exchanges of Depreciable Personal Property
6-1.1-3-3. Estate of Deceased Individuals
6-1.1-3-4. Conflicts Involving Assessment Location; Settlement
6-1.1-3-5. Assessment Books and Blanks; Delivery
6-1.1-3-6. Return; Notification to Taxpayer
6-1.1-3-7. Filing Returns; Extension of Time; Consolidated Returns
6-1.1-3-7.5. Amended Returns; Tax Adjustments; Credits
6-1.1-3-8. Vending Machine Owners
6-1.1-3-9. Return; Necessary Information
6-1.1-3-10. Property Located in Two or More Townships; Additional Returns
6-1.1-3-14. Verification of Returns
6-1.1-3-15. Failure to File Return; Alternative Assessment Procedures; Election to File
6-1.1-3-16. Property Converted for Tax Avoidance; Assessment
6-1.1-3-17. Assessment List; Certification to County Auditor
6-1.1-3-18. Reports to County Assessors and Auditors; Copies of Returns
6-1.1-3-20. Change in Valuation; Notice
6-1.1-3-21. Preservation of Records; Inspection
6-1.1-3-22.5. Personal Property Tax; Depreciable Property; Year of Acquisition
6-1.1-3-23.5. Election of Valuation Method for Mini-Mill Equipment