Indiana Code
Article 1.1. Property Taxes
Chapter 1. General Definitions and Rules of Construction

6-1.1-1-1. Applicability - Sec. 1. The definitions and rules of construction contained in...

6-1.1-1-1.5. "Assessing Official" - Sec. 1.5. (a) "Assessing official" means: (1) a township assessor...

6-1.1-1-2. "Assessment Date" - Sec. 2. "Assessment date" means the date on which tangible...

6-1.1-1-3. "Assessed Value" or "Assessed Valuation" - Sec. 3. (a) Except as provided in subsection (b), "assessed...

6-1.1-1-3.1. "Assisted Living Services" - Sec. 3.1. "Assisted living services" means the array of services...

6-1.1-1-3.5. "Base Rate" - Sec. 3.5. "Base rate" means the statewide agricultural land base...

6-1.1-1-3.8. "Civil Taxing Unit" - Sec. 3.8. "Civil taxing unit" has the meaning set forth...

6-1.1-1-4. "Common Council of City" or "County Council" - Sec. 4. "Common council of a city" or "county council"...

6-1.1-1-4.5. "County Property Tax Assessment Board of Appeals" - Sec. 4.5. "County property tax assessment board of appeals" means:...

6-1.1-1-5. "Deduction" - Sec. 5. "Deduction" means a situation where a taxpayer is...

6-1.1-1-5.4. "Department" - Sec. 5.4. "Department" refers to the department of local government...

6-1.1-1-5.5. Repealed - As added by P.L.88-2005, SEC.4. Repealed by P.L.146-2008, SEC.818.

6-1.1-1-6. "Exemption" - Sec. 6. "Exemption" means a situation where a certain type...

6-1.1-1-7. "Filing Date" - Sec. 7. "Filing date", for purposes of IC 6-1.1-3 and...

6-1.1-1-8. "General Assessment Provisions of This Article" - Sec. 8. "General assessment provisions of this article" means the...

6-1.1-1-8.3. "Indiana Board" - Sec. 8.3. "Indiana board" refers to the Indiana board of...

6-1.1-1-8.4. "Inventory" - Sec. 8.4. (a) "Inventory" means: (1) materials held for processing...

6-1.1-1-8.5. "Key Number" - Sec. 8.5. "Key number" means a number assigned to a...

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

6-1.1-1-8.8. "Mobile Home Community" - Sec. 8.8. "Mobile home community" has the meaning set forth...

6-1.1-1-9. "Owner" - Sec. 9. (a) For purposes of this article, the "owner"...

6-1.1-1-10. "Person" - Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation,...

6-1.1-1-11. "Personal Property" - Sec. 11. (a) Subject to the limitation contained in subsection...

6-1.1-1-12. "Political Subdivision" - Sec. 12. "Political subdivision" means a county, township, city, town,...

6-1.1-1-13. Repealed - [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47,...

6-1.1-1-14. "Property Taxation" - Sec. 14. "Property taxation" means the taxation of property under...

6-1.1-1-15. "Real Property" - Sec. 15. "Real property" means: (1) land located within this...

6-1.1-1-16. "School Corporation" - Sec. 16. "School corporation" means any public school corporation established...

6-1.1-1-17. "Special Assessment" - Sec. 17. "Special assessment" means a ditch or drainage assessment,...

6-1.1-1-18. "State Agency" - Sec. 18. "State agency" means a board, commission, department, division,...

6-1.1-1-19. "Tangible Property" - Sec. 19. "Tangible property" means real property and personal property...

6-1.1-1-20. "Taxing District" - Sec. 20. "Taxing district" means a geographic area within which...

6-1.1-1-21. "Taxing Unit" - Sec. 21. "Taxing unit" means an entity which has the...

6-1.1-1-22. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-20-8 part.] Formerly: Acts 1975,...

6-1.1-1-22.5. "Tract" - Sec. 22.5. "Tract" means any area of land that is...

6-1.1-1-22.7. Repealed - As added by P.L.88-2005, SEC.6. Repealed by P.L.146-2008, SEC.818.

6-1.1-1-23. Gender Pronoun; Singular Nouns - Sec. 23. (a) Whenever a masculine gender pronoun is used...

6-1.1-1-24. Duties of Township Assessor Assumed by County Assessor - Sec. 24. If a transfer from a township assessor to...

6-1.1-1-25. Determination of a Deadline Date Under This Article; First Business Day After the Stated Deadline - Sec. 25. If a deadline imposed upon a political subdivision,...