Indiana Code
Article 1.1. Property Taxes
Chapter 3. Procedures for Personal Property Assessment

6-1.1-3-1. Residents and Nonresidents; Place of Assessment; Evidence of Filing - Sec. 1. (a) Except as provided in subsection (c), personal...

6-1.1-3-1.5. "Filing Date" - Sec. 1.5. As used in this chapter, "filing date" refers...

6-1.1-3-2. Property Held by Trustee, Party, or Receiver - Sec. 2. If residence determines the place of assessment of...

6-1.1-3-2.5. Like Kind Exchanges of Depreciable Personal Property - Sec. 2.5. (a) This section applies to a like kind...

6-1.1-3-3. Estate of Deceased Individuals - Sec. 3. If residence determines the place of assessment of...

6-1.1-3-4. Conflicts Involving Assessment Location; Settlement - Sec. 4. (a) If a question arises as to the...

6-1.1-3-5. Assessment Books and Blanks; Delivery - Sec. 5. Before the assessment date of each year, the...

6-1.1-3-6. Return; Notification to Taxpayer - Sec. 6. Not later than thirty (30) days before the...

6-1.1-3-7. Filing Returns; Extension of Time; Consolidated Returns - Note: This version of section effective until 1-1-2023. See also...

6-1.1-3-7-b. Filing Returns; Extension of Time; Consolidated Returns; Churches and Religious Societies - Note: This version of section effective 1-1-2023. See also preceding...

6-1.1-3-7.2. Exemption for Certain Business Personal Property With Acquisition Cost Less Than $80,000; Information Required on Return - Note: This version of section effective until 1-1-2023. See also...

6-1.1-3-7.2-b. Exemption for Certain Business Personal Property With Acquisition Cost Less Than $80,000; Information Required on Return - Note: This version of section effective 1-1-2023. See also preceding...

6-1.1-3-7.3. Repealed - As added by P.L.242-2015, SEC.2. Amended by P.L.199-2016, SEC.2. Repealed...

6-1.1-3-7.5. Amended Returns; Tax Adjustments; Credits - Sec. 7.5. (a) A taxpayer may file an amended personal...

6-1.1-3-8. Vending Machine Owners - Sec. 8. (a) The owner of a vending machine shall...

6-1.1-3-9. Return; Necessary Information - Sec. 9. (a) In completing a personal property return for...

6-1.1-3-10. Property Located in Two or More Townships; Additional Returns - Sec. 10. If a taxpayer owns, holds, possesses, or controls...

6-1.1-3-11. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.] Formerly: Acts 1975,...

6-1.1-3-12. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.] Formerly: Acts 1975,...

6-1.1-3-13. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.] Formerly: Acts 1975,...

6-1.1-3-14. Verification of Returns - Sec. 14. The township assessor, or the county assessor if...

6-1.1-3-15. Failure to File Return; Alternative Assessment Procedures; Election to File - Sec. 15. (a) In connection with the activities required by...

6-1.1-3-16. Property Converted for Tax Avoidance; Assessment - Sec. 16. If, from the evidence before a township or...

6-1.1-3-17. Assessment List; Certification to County Auditor - Sec. 17. (a) On or before June 1 of each...

6-1.1-3-18. Reports to County Assessors and Auditors; Copies of Returns - Sec. 18. (a) Each township assessor of a county (if...

6-1.1-3-19. Information Available to County Assessor and County Property Tax Assessment Board of Appeals - Sec. 19. (a) While a county property tax assessment board...

6-1.1-3-20. Change in Valuation; Notice - Sec. 20. If an assessing official changes a valuation made...

6-1.1-3-21. Preservation of Records; Inspection - Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment...

6-1.1-3-22. Personal Property Tax Rules; Prohibition Against Amendment of Certain Rules; Voided Rules - Sec. 22. (a) Except to the extent that it conflicts...

6-1.1-3-22.5. Personal Property Tax; Depreciable Property; Year of Acquisition - Sec. 22.5. (a) Except as provided in subsection (b), when...

6-1.1-3-23. General Assembly Findings; Election of Valuation Method for Special Integrated Steel Mill or Oil Refinery; Petrochemical Equipment - Sec. 23. (a) In enacting this section, the general assembly...

6-1.1-3-23.5. Election of Valuation Method for Mini-Mill Equipment - Sec. 23.5. (a) For purposes of this section: (1) "adjusted...

6-1.1-3-24. Valuation; Outdoor Advertising Signs - Sec. 24. (a) Except as provided in subsection (b), in...

6-1.1-3-25. Exemption From Valuation Limitations for Property Located in Entrepreneur and Enterprise District - Sec. 25. (a) As used in this section, "district" refers...

6-1.1-3-26. Online Portal for Personal Property Tax Returns; Disclosure of Information; Reviewing Information; Calculating Payment of Any Fee - Sec. 26. The department, in collaboration with county assessors, shall...

6-1.1-3-27. Fees - Sec. 27. (a) The department shall adopt rules under IC...

6-1.1-3-28. Personal Property Online Submission Portal Fund - Sec. 28. (a) The personal property online submission portal fund...