Chapter 1 General Definitions and Rules of Construction
Chapter 2 Imposition of Tax
Chapter 3 Procedures for Personal Property Assessment
Chapter 4 Procedures for Real Property Assessment
Chapter 5 Real Property Assessment Records
Chapter 5.5 Sales Disclosure Forms
Chapter 6 Assessment of Certain Forest Lands
Chapter 6.2 Assessment of Certain Windbreaks
Chapter 6.7 Assessment of Filter Strips
Chapter 6.8 Assessment of Cemetery Land
Chapter 7 Taxation of Mobile Homes
Chapter 8 Taxation of Public Utility Companies
Chapter 8.2 Credit for Railroad Car Maintenance and Improvements
Chapter 8.5 Assessment of Industrial Facilities in Lake County
Chapter 8.7 Assessment of Industrial Facilities
Chapter 9 Assessment of Omitted or Undervalued Tangible Property
Chapter 10 Exemptions
Chapter 10.3 County Option Exemption of Business Personal Property
Chapter 11 Exemption Procedures
Chapter 12 Assessed Value Deductions and Deduction Procedures
Chapter 12.1 Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas
Chapter 12.2 Deduction for Aircraft
Chapter 12.3 Intrastate Aircraft Deduction
Chapter 12.4 Investment Deduction
Chapter 12.5 Infrastructure Development Zones
Chapter 12.6 Deduction for Model Residence
Chapter 12.7 Deduction for Personal Property Within a Certified Technology Park
Chapter 12.8 Deduction for Residence in Inventory
Chapter 12.9 Legalization of Certain Actions Taken Under IC 6-1.1-12.1
Chapter 13 Review of Current Assessments by County Property Tax Assessment Board of Appeals
Chapter 14 Review of Assessments by the Department of Local Government Finance
Chapter 15 Procedures for Review and Appeal of Assessment and Correction of Errors
Chapter 16 Limitations on the Powers of Officials and Boards to Change Personal Property Assessments
Chapter 17 Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
Chapter 18 Limitations on Property Tax Rates and Appropriations
Chapter 18.5 Civil Government Property Tax Controls
Chapter 19 Public School Corporation Property Tax Controls
Chapter 20 Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions
Chapter 20.2 Rainy Day Fund Loans to Certain Counties
Chapter 20.3 Distressed Political Subdivisions
Chapter 20.4 Local Homestead Credits
Chapter 20.6 Credit for Excessive Property Taxes
Chapter 21.1 Rainy Day Fund Loans to the City of LaPorte
Chapter 21.2 Tax Increment Replacement
Chapter 21.3 Rainy Day Fund Loans for Taxing Units Affected by Transmission Manufacturer Bankruptcy
Chapter 21.4 Rainy Day Fund Loans for Eligible School Corporations
Chapter 21.5 Loans to Qualified Taxing Units
Chapter 21.8 Rainy Day Fund Loans to Qualified Taxing Units
Chapter 21.9 Rainy Day Fund Loans for Qualified Taxing Units
Chapter 22 General Procedures for Property Tax Collection
Chapter 22.5 Provisional Property Tax Statements
Chapter 23 Provisions for Collection of Delinquent Personal Property Taxes
Chapter 23.5 Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home
Chapter 23.9 Definitions Applicable to Chapters 24, 24.5, and 25
Chapter 24 Sale of Real Property When Taxes or Special Assessments Become Delinquent
Chapter 24.5 Determination of Serial Tax Delinquencies
Chapter 25 Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments
Chapter 26 Refunds for Erroneous or Excessive Tax Payments
Chapter 27 Settlement for Amounts Collected by County Treasurer
Chapter 28 County Property Tax Assessment Board of Appeals
Chapter 30 General Provisions Concerning the Department of Local Government Finance
Chapter 31 Department of Local Government Finance?Adoption of Rules, Forms, and Returns
Chapter 31.5 Computer Specifications
Chapter 31.7 Professional Appraisers and Professional Appraisal Firms
Chapter 33.5 Department of Local Government Finance Division of Data Analysis
Chapter 34 Determination of School Assessment Ratios and Adjustment Factors
Chapter 35 Supervision of Assessing Officials
Chapter 35.2 Training of Assessing Officials
Chapter 35.5 Assessor-Appraiser Examination and Certification
Chapter 35.7 Assessor, Appraiser, and Tax Representative Standards of Conduct
Chapter 36 Miscellaneous Assessment and Collection Provisions
Chapter 37 Miscellaneous Penalty and Interest Provisions
Chapter 39 Economic Development Districts
Chapter 40 Maritime Opportunity Districts
Chapter 41 Cumulative Fund Tax Levy Procedures
Chapter 42 Brownfield Revitalization Zone Tax Abatement
Chapter 43 Economic Development Incentive Accountability
Chapter 44 Deduction for Purchases of Investment Property by Manufacturers of Recycled Components
Chapter 45 Enterprise Zone Investment Deduction
Chapter 45.5 Brownfield Tax Reduction or Waiver
Chapter 46 County Option Deduction for Land Bank Transferees
Chapter 46.2 Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District
Chapter 47 County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities

Terms Used In Indiana Code > Title 6 > Article 1.1

  • abatement property: refers to aircraft described in section 1 of this chapter. See Indiana Code 6-1.1-12.2-2
  • abatement property: refers to aircraft described in section 1 of this chapter. See Indiana Code 6-1.1-12.3-2
  • Ad valorem property tax levy for an ensuing calendar year: means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year. See Indiana Code 6-1.1-18.5-1
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • ADM: refers to a school corporation's average daily membership as determined under IC 20-43-4-2. See Indiana Code 6-1.1-21.4-0.5
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • affiliate: means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means. See Indiana Code 6-1.1-40-1.5
  • affiliated group: means any combination of the following:

    Indiana Code 6-1.1-12.6-0.5

  • affiliated group: has the meaning set forth in IC 6-1. See Indiana Code 6-1.1-12.8-0.5
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agricultural land: refers to land assessed as agricultural land under the real property assessment rules and guidelines of the department of local government finance. See Indiana Code 6-1.1-20.6-0.5
  • air transportation: means transportation of passengers or property by aircraft as a common carrier for compensation. See Indiana Code 6-1.1-12.2-4
  • air transportation: means transportation of passengers or property by aircraft as a common carrier for compensation. See Indiana Code 6-1.1-12.3-4
  • aircraft: has the meaning set forth in 49 U. See Indiana Code 6-1.1-12.2-3
  • aircraft: has the meaning set forth in 49 U. See Indiana Code 6-1.1-12.3-3
  • allocation area: refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected:

    Indiana Code 6-1.1-21.2-3

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • appeal: refers to an appeal taken or petition to the department of local government finance by or in respect of a school corporation under any of the following:

    Indiana Code 6-1.1-19-1

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • appraiser: refers to a professional appraiser or a professional appraisal firm that contracts with a county under IC 6-1. See Indiana Code 6-1.1-31.7-1
  • appraiser: has the meaning set forth in IC 6-1. See Indiana Code 6-1.1-35.7-1
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Balanced budget: A budget in which receipts equal outlays.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • base assessed value: means the base assessed value as that term is defined or used in:

    Indiana Code 6-1.1-21.2-4

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.3-1
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.4-1
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.5-2
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.8-1
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.9-1
  • board: refers to the county property tax assessment board of appeals;

    Indiana Code 6-1.1-45.5-1

  • board: refers to the state board of finance. See Indiana Code 6-1.1-20.2-1
  • board: refers to the distressed unit appeal board established by section 4 of this chapter. See Indiana Code 6-1.1-20.3-1
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.1-1
  • board of registration: includes a board of elections and registration. See Indiana Code 3-7-12-2
  • bridge company: means a company which owns or operates a toll bridge or an approach or facility operated in connection with such a bridge. See Indiana Code 6-1.1-8-2
  • brownfield: has the meaning set forth in IC 13-11-2-19. See Indiana Code 6-1.1-42-1
  • brownfield: has the meaning set forth in IC 13-11-2-19. See Indiana Code 6-1.1-45.5-1
  • bus company: means a company (other than a street railway company) which is principally engaged in the business of transporting persons for hire by bus in or through two (2) or more townships of this state. See Indiana Code 6-1.1-8-2
  • business entity: refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in IC 6-3-1-19). See Indiana Code 6-1.1-12.2-5
  • business entity: refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in IC 6-3-1-19). See Indiana Code 6-1.1-12.3-5
  • business personal property: means personal property that:

    Indiana Code 6-1.1-10.3-1

  • certified technology park: refers to a certified technology park that is:

    Indiana Code 6-1.1-12.7-1

  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Civil taxing unit: means any taxing unit except a school corporation. See Indiana Code 6-1.1-18.5-1
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • commission: refers to the ports of Indiana established by IC 8-10-1-3. See Indiana Code 6-1.1-40-1
  • commissioner: refers to the commissioner of the department of local government finance. See Indiana Code 6-1.1-22.5-1
  • common areas: means any of the following:

    Indiana Code 6-1.1-20.6-1.2

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • contaminant: has the meaning set forth in IC 13-11-2-42;

    Indiana Code 6-1.1-45.5-1

  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • controlled project: means any project financed by bonds or a lease, except for the following:

    Indiana Code 6-1.1-20-1.1

  • conveyance: means any transfer of a real property interest for valuable consideration. See Indiana Code 6-1.1-5.5-1
  • conveyance document: means any of the following:

    Indiana Code 6-1.1-5.5-2

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county board: means the county property tax assessment board of appeals. See Indiana Code 6-1.1-15-0.5
  • county voter registration office: means the following:

    Indiana Code 6-1.1-20-1.8

  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • debt service: means principal of and interest on bonds. See Indiana Code 6-1.1-20-1.2
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • definite situs: means a permanent location in one (1) taxing district or a customary location for use in one (1) taxing district. See Indiana Code 6-1.1-8-2
  • delinquent tax liability: means :

    Indiana Code 6-1.1-45.5-1

  • department: means the department of local government finance. See Indiana Code 6-1.1-31.5-1
  • department: means the department of local government finance. See Indiana Code 6-1.1-31.7-2
  • department: refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

    Indiana Code 6-1.1-45.5-1

  • department: refers to the department of local government finance. See Indiana Code 6-1.1-8.7-1
  • Dependent: A person dependent for support upon another.
  • designating body: means the following:

    Indiana Code 6-1.1-42-2

  • Devise: To gift property by will.
  • director: refers to the director of the division of historic preservation and archeology of the department of natural resources. See Indiana Code 6-1.1-6.8-1
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • distressed political subdivision: means a political subdivision designated as a distressed political subdivision under this chapter. See Indiana Code 6-1.1-20.3-2
  • district: means a geographic territory designated as a maritime opportunity district by the ports of Indiana under section 7 of this chapter. See Indiana Code 6-1.1-40-2
  • district: refers to an entrepreneur and enterprise district designated under IC 5-28-15. See Indiana Code 6-1.1-46.2-1
  • district: refers to the following:

    Indiana Code 6-1.1-21.2-5

  • district board: refers to an entrepreneur and enterprise district board designated under IC 5-28-15. See Indiana Code 6-1.1-46.2-2
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • economic development incentive: refers to a tax credit, deduction, exemption, grant, or loan awarded under a program described in section 1 of this chapter. See Indiana Code 6-1.1-43-2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • eligible county: refers to a county in which voting equipment has been damaged or destroyed in a natural disaster. See Indiana Code 6-1.1-20.2-2
  • eligible infrastructure: means the following:

    Indiana Code 6-1.1-12.5-1

  • eligible school corporation: refers to any of the following:

    Indiana Code 6-1.1-21.4-2

  • eligible vacant building: means a building that:

    Indiana Code 6-1.1-46.2-3

  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • exemption ordinance: refers to an ordinance adopted under section 5 of this chapter by a local income tax council. See Indiana Code 6-1.1-10.3-3
  • express company: means a company which is engaged in the business of transporting property by land, air, or water, and which does not itself operate the vehicles (except for terminal pickup and delivery vehicles) of transportation. See Indiana Code 6-1.1-8-2
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • 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). See Indiana Code 6-1.1-3-1.5
  • filter strip: refers to a strip or an area of vegetation for removing sediment, organic matter and other pollutants from runoff and wastewater. See Indiana Code 6-1.1-6.7-1
  • fiscal body: refers to the fiscal body of:

    Indiana Code 6-1.1-45.5-1

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • geo-referenced: means a photo with a minimum horizontal accuracy of plus or minus six (6) meters at one (1) meter resolution. See Indiana Code 6-1.1-6-0.5
  • governing body: means the following:

    Indiana Code 6-1.1-21.2-6

  • Grantor: The person who establishes a trust and places property into it.
  • gross assessed value: refers to the assessed value of property after the application of all exemptions under IC 6-1. See Indiana Code 6-1.1-20.6-1.6
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • high technology activity: has the meaning set forth in IC 36-7-32-7. See Indiana Code 6-1.1-12.7-2
  • Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
  • homestead: has the meaning set forth in IC 6-1. See Indiana Code 6-1.1-20.4-1
  • homestead: refers to a homestead that has been granted a standard deduction under IC 6-1. See Indiana Code 6-1.1-20.6-2
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Indiana corporate headquarters: means a physical presence in Indiana of a domestic business entity that results in Indiana being the regular or principal place of business of its chief executive, operating, and financial officers. See Indiana Code 6-1.1-12.2-6
  • industrial company: means an owner or user of industrial property. See Indiana Code 6-1.1-8.5-1
  • industrial company: means an owner or user of industrial property; and

    Indiana Code 6-1.1-8.7-1

  • industrial development program: has the meaning set forth in IC 5-28-9-3. See Indiana Code 6-1.1-39-1.5
  • industrial facility: means a company's real property that:

    Indiana Code 6-1.1-8.5-2

  • industrial facility: means a company's real property that:

    Indiana Code 6-1.1-8.7-2

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • intrastate airline service: means service provided in Indiana by an aircraft that is used during a service period in which ground time is determined for purposes of calculating ad valorem property taxes to fly:

    Indiana Code 6-1.1-12.3-6

  • investment property: means depreciable personal property that a manufacturer purchases and uses to manufacture recycled components. See Indiana Code 6-1.1-44-2
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • lease: means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1. See Indiana Code 6-1.1-20-1.3
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • lease rentals: means the payments required under a lease. See Indiana Code 6-1.1-20-1.4
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • local income tax council: refers to the local income tax council established by IC 6-3. See Indiana Code 6-1.1-10.3-2
  • local public improvement: means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements. See Indiana Code 6-1.1-39-1.2
  • long term care property: means property that:

    Indiana Code 6-1.1-20.6-2.3

  • manufactured home: has the meaning set forth in IC 22-12-1-16; and

    Indiana Code 6-1.1-20.6-2.4

  • manufacturer: means a taxpayer that:

    Indiana Code 6-1.1-44-3

  • Maximum permissible ad valorem property tax levy for the preceding calendar year: means , for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the term means the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year). See Indiana Code 6-1.1-18.5-1
  • minor: means a person less than eighteen (18) years of age. See Indiana Code 1-1-4-5
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • mobile home: has the meaning set forth in IC 16-41-27-4. See Indiana Code 6-1.1-20.6-2.4
  • model residence: means real property that consists of a single family residence, single family townhouse, or single family condominium unit that:

    Indiana Code 6-1.1-12.6-1

  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • natural gas utility: means a utility engaged in the business of furnishing natural gas service to the public. See Indiana Code 6-1.1-12.5-2
  • new manufacturing equipment: means any tangible personal property that an applicant for the deduction under section 11 of this chapter:

    Indiana Code 6-1.1-40-4

  • new personal property: means business personal property that:

    Indiana Code 6-1.1-10.3-4

  • nonresidential real property: refers to either of the following:

    Indiana Code 6-1.1-20.6-2.5

  • Oath: includes "affirmation" and "to swear" includes to "affirm". See Indiana Code 1-1-4-5
  • obligation: means an obligation to repay:

            (1) the principal and interest on bonds;

            (2) lease rentals on leases; or

            (3) any other contractual obligation;

    payable from tax increment revenues. See Indiana Code 6-1.1-21.2-6.6

  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • obligations: refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes. See Indiana Code 6-1.1-20-1.5
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner of property: means a person that owns:

    Indiana Code 6-1.1-20-1.9

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means a firm, association, cooperative, corporation, limited liability company, business trust, partnership, or limited liability partnership. See Indiana Code 6-1.1-12.5-3
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • petition carrier: refers to an individual who circulates a petition that is required to place a candidate or a public question on the ballot. See Indiana Code 3-6-12-2
  • petition statute: refers to the statute that requires the signatures of petitioners to place a candidate or a public question on the ballot. See Indiana Code 3-6-12-3
  • pipe line company: means a company which is engaged in the business of transporting or transmitting any gas or fluid (except water) through pipes. See Indiana Code 6-1.1-8-2
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • political subdivision: has the meaning set forth in IC 36-1-2-13. See Indiana Code 6-1.1-20.3-3
  • Population: has the meaning set forth in IC 1-1-3. See Indiana Code 1-1-4-5
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Probate: Proving a will
  • professional appraiser: means an individual or firm that is certified under IC 6-1. See Indiana Code 6-1.1-4-17
  • project: means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building. See Indiana Code 6-1.1-20-1.7
  • property: includes both tangible and intangible property. See Indiana Code 6-1.1-8-2
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • property tax liability: means liability for the tax imposed on property under this article determined after application of all credits and deductions under this article, except the credit under this chapter, but does not include any interest or penalty imposed under this article. See Indiana Code 6-1.1-20.4-2
  • property tax liability: means , for purposes of:

    Indiana Code 6-1.1-20.6-3

  • property taxes: means :

    Indiana Code 6-1.1-21.2-7

  • property taxes: include special assessments. See Indiana Code 6-1.1-22.5-3
  • property taxes: means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1. See Indiana Code 6-1.1-20-1.6
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • provisional statement: refers to a provisional property tax statement required by section 6 or 6. See Indiana Code 6-1.1-22.5-2
  • public utility company: means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity. See Indiana Code 6-1.1-8-2
  • qualified expenditures: means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railroad cars owned or used by the taxpayer. See Indiana Code 6-1.1-8.2-1
  • qualified industrial development project: means an economic development project (as defined in IC 5-1. See Indiana Code 6-1.1-39-1.6
  • qualified investment: means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:

    Indiana Code 6-1.1-45-7

  • qualified personal property: means personal property that is:

    Indiana Code 6-1.1-12.7-3

  • qualified taxing unit: means a taxing unit:

    Indiana Code 6-1.1-21.3-1

  • qualified taxing unit: means each of the following:

    Indiana Code 6-1.1-21.5-1

  • qualified taxing unit: means a taxing unit located in a county having a population of more than one hundred fifty thousand (150,000) but less than one hundred seventy thousand (170,000). See Indiana Code 6-1.1-21.8-2
  • qualified taxing unit: means a taxing unit:

    Indiana Code 6-1.1-21.9-1

  • qualifying commercial service airport: means a commercial service airport (as defined in 14 CFR 158. See Indiana Code 6-1.1-12.3-7
  • qualifying county: means a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000). See Indiana Code 6-1.1-8.5-3
  • qualifying medium hub airport: means a medium hub airport (as defined in 14 CFR 398. See Indiana Code 6-1.1-12.3-8
  • qualifying taxpayer: means a taxpayer that:

    Indiana Code 6-1.1-21.3-1

  • qualifying taxpayer: means a taxpayer that:

    Indiana Code 6-1.1-21.9-1

  • qualifying underserved airport: means a qualifying commercial service airport that serves a municipality that is not directly connected by an interstate highway with a municipality served by a qualifying medium hub airport. See Indiana Code 6-1.1-12.3-9
  • Quorum: The number of legislators that must be present to do business.
  • railroad car company: means a company (other than a railroad company) which owns or operates cars for the transportation of property on railroads. See Indiana Code 6-1.1-8-2
  • railroad company: means a company which owns or operates:

    Indiana Code 6-1.1-8-2

  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • reconciling statement: refers to a reconciling property tax statement required by section 11 of this chapter. See Indiana Code 6-1.1-22.5-4
  • redevelopment: means the construction of new structures, in a district, either:

    Indiana Code 6-1.1-40-5

  • registered voter: means the following:

    Indiana Code 6-1.1-20-1.9

  • rehabilitation: means the remodeling, repair, or improvement of property in any manner or any enlargement or extension of property. See Indiana Code 6-1.1-40-6
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • remediation: has the meaning set forth in IC 13-11-2-186. See Indiana Code 6-1.1-42-3
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • residence in inventory: means real property that:

    Indiana Code 6-1.1-12.8-1

  • residential builder: means a person that builds any of the following for sale in the ordinary course of the person's trade or business:

    Indiana Code 6-1.1-12.8-2

  • residential property: refers to real property that consists of any of the following:

    Indiana Code 6-1.1-20.6-4

  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • revenue: includes revenue received by a political subdivision under any law or from any person. See Indiana Code 6-1.1-20.4-3
  • service period: means the year immediately preceding the most recent assessment date. See Indiana Code 6-1.1-12.3-10
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
  • signature page: refers to a page of a petition on which petitioners sign their names and provide other information required by the petition statute. See Indiana Code 3-6-12-4
  • sleeping car company: means a company (other than a railroad company) which owns or operates cars for the transportation of passengers on railroads. See Indiana Code 6-1.1-8-2
  • special fund: means :

    Indiana Code 6-1.1-21.2-8

  • Statute: A law passed by a legislature.
  • street railway company: means a company which operates a passenger transportation business principally within one (1) or more municipalities regardless of whether the transportation vehicles operate on tracks, by means of electric power transmitted through wires, or by means of automotive equipment. See Indiana Code 6-1.1-8-2
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • subsidiary: means a business entity in which another business entity with an Indiana corporate headquarters has at least an eighty percent (80%) ownership interest. See Indiana Code 6-1.1-12.2-7
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
  • system: means all property owned or used by a public utility company or companies and operated as one (1) unit in furnishing a public utility service. See Indiana Code 6-1.1-8-2
  • tax increment replacement amount: means the tax increment replacement amount determined under section 11 of this chapter. See Indiana Code 6-1.1-21.2-9
  • tax increment revenues: means the property taxes attributable to the assessed value of property in excess of the base assessed value. See Indiana Code 6-1.1-21.2-10
  • tax liability: includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits. See Indiana Code 6-1.1-22.5-5
  • tax liability: means a railroad car company's tax liability under IC 6-1. See Indiana Code 6-1.1-8.2-3
  • tax representative: means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. See Indiana Code 6-1.1-35.7-2
  • Taxable property: means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under IC 6-1. See Indiana Code 6-1.1-18.5-1
  • taxpayer: means a railroad car company (as defined by IC 6-1. See Indiana Code 6-1.1-8.2-2
  • taxpayer: means a business entity that:

    Indiana Code 6-1.1-12.2-8

  • taxpayer: means a business entity that is liable under IC 6-1. See Indiana Code 6-1.1-12.3-11
  • Testate: To die leaving a will.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • township assistance property tax rate: means the property tax rate imposed for the payment of township assistance. See Indiana Code 6-1.1-20.3-6.7
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • tunnel company: means a company which owns or operates a toll tunnel. See Indiana Code 6-1.1-8-2
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • unit value: means the total value of all the property owned or used by a public utility company. See Indiana Code 6-1.1-8-2
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
  • veteran: includes "Hoosier veteran" and applies to the construction of all Indiana statutes, unless the construction is expressly excluded by the terms of the statute, is plainly repugnant to the intent of the general assembly or of the context of the statute, or is inconsistent with federal law. See Indiana Code 1-1-4-5
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • water distribution company: means a company which is engaged in the business of selling or distributing water by pipe, main, canal, or ditch. See Indiana Code 6-1.1-8-2
  • windbreak: refers to a field windbreak. See Indiana Code 6-1.1-6.2-1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
  • zone: means a brownfield revitalization zone established under this chapter. See Indiana Code 6-1.1-42-4