§ 6-1.1-1-1 Applicability
§ 6-1.1-1-1.5 “Assessing official”
§ 6-1.1-1-2 “Assessment date”
§ 6-1.1-1-3 “Assessed value” or “assessed valuation”
§ 6-1.1-1-3.1 “Assisted living services”
§ 6-1.1-1-3.5 “Base rate”
§ 6-1.1-1-3.8 “Civil taxing unit”
§ 6-1.1-1-4 “Common council of city” or “county council”
§ 6-1.1-1-4.5 “County property tax assessment board of appeals”
§ 6-1.1-1-5 “Deduction”
§ 6-1.1-1-5.4 “Department”
§ 6-1.1-1-6 “Exemption”
§ 6-1.1-1-7 “Filing date”
§ 6-1.1-1-8 “General assessment provisions of this article”
§ 6-1.1-1-8.3 “Indiana board”
§ 6-1.1-1-8.4 “Inventory”
§ 6-1.1-1-8.5 “Key number”
§ 6-1.1-1-8.7 “Mobile home”
§ 6-1.1-1-8.8 “Mobile home community”
§ 6-1.1-1-9 “Owner”
§ 6-1.1-1-10 “Person”
§ 6-1.1-1-11 “Personal property”
§ 6-1.1-1-12 “Political subdivision”
§ 6-1.1-1-14 “Property taxation”
§ 6-1.1-1-15 “Real property”
§ 6-1.1-1-16 “School corporation”
§ 6-1.1-1-17 “Special assessment”
§ 6-1.1-1-18 “State agency”
§ 6-1.1-1-19 “Tangible property”
§ 6-1.1-1-20 “Taxing district”
§ 6-1.1-1-21 “Taxing unit”
§ 6-1.1-1-22.5 “Tract”
§ 6-1.1-1-23 Gender pronoun; singular nouns
§ 6-1.1-1-24 Duties of township assessor assumed by county assessor
§ 6-1.1-1-25 Determination of a deadline date under this article; first business day after the stated deadline

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 1 - General Definitions and Rules of Construction

  • 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.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • Grantor: The person who establishes a trust and places property into it.
  • 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
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Personal property: All property that is not real property.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5