Sec. 26. The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:
(1) Completing and submitting a personal property return with:
(A) the assessor of each township in which the taxpayer's personal property is subject to assessment; or
(B) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.
(2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:
(A) that the taxpayer owned on the assessment date of that year; or
(B) that the taxpayer held, possessed, or controlled on the assessment date of that year.
(3) Reviewing information submitted with a personal property return during previous years.
(4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return.
The department shall make the portal available for taxpayer use no later than January 1, 2021.
As added by P.L.108-2019, SEC.102.
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