CHAPTER 1. GENERAL DEFINITIONS AND RULES OF CONSTRUCTION
IC 6-1.1
ARTICLE 1.1. PROPERTY TAXES
IC 6-1.1-1
Chapter 1. General Definitions and Rules of Construction
IC 6-1.1-1-1
Applicability
Sec. 1. The definitions and rules of construction contained in this
chapter apply throughout this article unless the context clearly
requires otherwise.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-1.5
"Assessing official" defined
Sec. 1.5. (a) "Assessing official" means:
(1) a township assessor (if any);
(2) a county assessor; or
(3) a member of a county property tax assessment board of
appeals.
(b) The term "assessing official" does not grant a member of the
county property tax assessment board of appeals primary assessing
functions except as may be granted to the member by law.
As added by P.L.41-1993, SEC.3. Amended by P.L.1-1994, SEC.24;
P.L.6-1997, SEC.7; P.L.88-2005, SEC.3; P.L.146-2008, SEC.45.
IC 6-1.1-1-2
"Assessment date" defined
Sec. 2. "Assessment date" means:
(1) March 1 for all tangible property, except mobile homes as
defined in IC 6-1.1-7-1.
(2) January 15 for mobile homes as defined in IC 6-1.1-7-1.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.62, SEC.1.
IC 6-1.1-1-3
"Assessed value" or "assessed valuation" defined
Sec. 3. (a) Except as provided in subsection (b), "assessed value"
or "assessed valuation" means an amount equal to:
(1) for assessment dates before March 1, 2001, thirty-three and
one-third percent (33 1/3%) of the true tax value of property;
and
(2) for assessment dates after February 28, 2001, the true tax
value of property.
(b) For purposes of calculating a budget, rate, or levy under
IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-18.5, IC 6-1.1-20, IC 20-46-4,
IC 20-46-5, and IC 20-46-6, "assessed value" or "assessed valuation"
does not include the assessed value of tangible property excluded and
kept separately on a tax duplicate by a county auditor under
IC 6-1.1-17-0.5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,
SEC.2; P.L.6-1997, SEC.6; P.L.291-2001, SEC.204; P.L.2-2006,
SEC.35; P.L.146-2008, SEC.46.
IC 6-1.1-1-3.5
"Base rate" defined
Sec. 3.5. "Base rate" means the statewide agricultural land base
rate value per acre used to determine the true tax value of agricultural
land under:
(1) the real property assessment guidelines of the department of
local government finance; or
(2) rules or guidelines of the department of local government
finance that succeed the guidelines referred to in subdivision
(1).
As added by P.L.228-2005, SEC.1.
IC 6-1.1-1-3.8
"Civil taxing unit" defined
Sec. 3.8. "Civil taxing unit" has the meaning set forth in
IC 6-1.1-18.5-1.
As added by P.L.182-2009(ss), SEC.82.
IC 6-1.1-1-4
"Common council of city" or "county council" defined
Sec. 4. "Common council of a city" or "county council" includes
a city-county council.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-5
"Deduction" defined
Sec. 5. "Deduction" means a situation where a taxpayer is
permitted to subtract a fixed dollar amount from the assessed value
of his property.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-5.4
"Department" defined
Sec. 5.4. "Department" refers to the department of local
government finance.
As added by P.L.182-2009(ss), SEC.83.
IC 6-1.1-1-5.5
Repealed
(Repealed by P.L.146-2008, SEC.818.)
IC 6-1.1-1-6
"Exemption" defined
Sec. 6. "Exemption" means a situation where a certain type of
property, or the property of a certain kind of taxpayer, is not taxable
under this article.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-7
"Filing date" defined
Sec. 7. "Filing date" means May 15th.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-8
"General assessment provisions of this article" defined
Sec. 8. "General assessment provisions of this article" means the
law contained in:
(1) chapters 3, 4, 5, 9, 11, 13, 14, 15, 16, 28, 31, and 35 of this
article;
(2) sections 4, 6, 7, 8, 11, 12, and 13 of chapter 30 of this article;
(3) sections 1 through 7, inclusive, of chapter 36 of this article;
and
(4) sections 2, 3, 7, 8, 9, 10.7, 11, 12, and 13 of chapter 37 of this
article.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.67-2006,
SEC.1.
IC 6-1.1-1-8.3
"Indiana board" defined
Sec. 8.3. "Indiana board" refers to the Indiana board of tax review
established by IC 6-1.5-2-1.
As added by P.L.198-2001, SEC.4.
IC 6-1.1-1-8.4
"Inventory" defined
Sec. 8.4. (a) "Inventory" means:
(1) materials held for processing or for use in production;
(2) finished or partially finished goods of a manufacturer or
processor; and
(3) property held for sale in the ordinary course of trade or
business.
(b) The term includes:
(1) items that qualify as inventory under 50 IAC 4.2-5-1 (as
effective December 31, 2008); and
(2) subject to subsection (c), a mobile home or manufactured
home that:
(A) does not qualify as real property;
(B) is located in a mobile home community;
(C) is unoccupied; and
(D) is owned and held for sale by the owner of the mobile
home community.
(c) Subsection (b)(2) applies regardless of whether the mobile
home that is held for sale is new or was previously owned.
As added by P.L.146-2008, SEC.47. Amended by P.L.182-2009(ss),
SEC.84.
IC 6-1.1-1-8.5
"Key number" defined
Sec. 8.5. "Key number" means a number assigned to a tract of
land in a county by a county auditor that:
(1) identifies the taxing district in which the tract is located;
(2) is a number that is not assigned to any other tract in the
county; and
(3) is listed in the transfer book or records maintained under
IC 6-1.1-5.
As added by P.L.73-1987, SEC.1.
IC 6-1.1-1-8.7
"Mobile home" defined
Sec. 8.7. "Mobile home" has the meaning set forth in IC 6-1.1-7-1.
As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3.
IC 6-1.1-1-8.8
"Mobile home community" defined
Sec. 8.8. "Mobile home community" has the meaning set forth in
IC 16-41-27-5.
As added by P.L.113-2010, SEC.12.
IC 6-1.1-1-9
"Owner" defined
Sec. 9. (a) For purposes of this article, the "owner" of tangible
property shall be determined by using the rules contained in this
section.
(b) Except as otherwise provided in this section, the holder of the
legal title to personal property, or the legal title in fee to real
property, is the owner of that property.
(c) When title to tangible property passes on the assessment date
of any year, only the person obtaining title is the owner of that
property on the assessment date.
(d) When the mortgagee of real property is in possession of the
mortgaged premises, the mortgagee is the owner of that property.
(e) When personal property is security for a debt and the debtor
is in possession of the property, the debtor is the owner of that
property.
(f) When a life tenant of real property is in possession of the real
property, the life tenant is the owner of that property.
(g) When the grantor of a qualified personal residence trust
created under United States Treasury Regulation 25.2702-5(c)(2) is:
(1) in possession of the real property transferred to the trust;
and
(2) entitled to occupy the real property rent free under the terms
of the trust;
the grantor is the owner of that real property.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.101-2008,
SEC.1.
IC 6-1.1-1-10
"Person" defined
Sec. 10. "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary, or
individual.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1993,
SEC.74.
IC 6-1.1-1-11
"Personal property" defined
Sec. 11. (a) Subject to the limitation contained in subsection (b),
"personal property" means:
(1) billboards and other advertising devices which are located
on real property that is not owned by the owner of the devices;
(2) foundations (other than foundations which support a
building or structure) on which machinery or equipment:
(A) held for sale in the ordinary course of a trade or
business;
(B) held, used, or consumed in connection with the
production of income; or
(C) held as an investment;
is installed;
(3) all other tangible property (other than real property) which:
(A) is being held as an investment; or
(B) is depreciable personal property; and
(4) mobile homes that do not qualify as real property and are
not described in subdivision (3).
(b) Personal property does not include the following:
(1) Commercially planted and growing crops while in the
ground.
(2) Computer application software.
(3) Inventory.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1984,
SEC.1; P.L.98-1989, SEC.3; P.L.214-2005, SEC.10; P.L.146-2008,
SEC.48; P.L.131-2008, SEC.2; P.L.1-2009, SEC.26.
IC 6-1.1-1-12
"Political subdivision" defined
Sec. 12. "Political subdivision" means a county, township, city,
town, separate municipal corporation, special taxing district, or
school corporation.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-13
Repealed
(Repealed by P.L.1-1988, SEC.10.)
IC 6-1.1-1-14
"Property taxation" defined
Sec. 14. "Property taxation" means the taxation of property under
this article.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-15
"Real property" defined
Sec. 15. "Real property" means:
(1) land located within this state;
(2) a building or fixture situated on land located within this
state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right,
or privilege in mines located on or minerals, including but not
limited to oil or gas, located in the land, if the estate, right, or
privilege is distinct from the ownership of the surface of the
land; and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under
IC 4-33-6.5;
for which the department of local government finance shall prescribe
standards to be used by assessing officials.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1.) As
amended by P.L.25-1995, SEC.11; P.L.90-2002, SEC.20;
P.L.92-2003, SEC.60; P.L.146-2008, SEC.49.
IC 6-1.1-1-16
"School corporation" defined
Sec. 16. "School corporation" means any public school
corporation established under the laws of the state of Indiana. The
term includes, but is not limited to, any school city, school town,
school township, consolidated school corporation, metropolitan
school district, township school corporation, county school
corporation, united school corporation, and a community school
corporation.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-17
"Special assessment" defined
Sec. 17. "Special assessment" means a ditch or drainage
assessment, barrett law assessment, improvement assessment, sewer
assessment, sewage assessment, or any other assessment which by
law is placed on the records of the county treasurer for collection.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-18
"State agency" defined
Sec. 18. "State agency" means a board, commission, department,
division, bureau, committee, authority, military body, college,
university or other instrumentality of this state, but does not include
a political subdivision or an instrumentality of a political
subdivision.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-19
"Tangible property" defined
Sec. 19. "Tangible property" means real property and personal
property as those terms are defined in this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-20
"Taxing district" defined
Sec. 20. "Taxing district" means a geographic area within which
property is taxed by the same taxing units and at the same total rate.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-21
"Taxing unit" defined
Sec. 21. "Taxing unit" means an entity which has the power to
impose ad valorem property taxes.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-22
Repealed
(Repealed by P.L.146-2008, SEC.818.)
IC 6-1.1-1-22.5
"Tract" defined
Sec. 22.5. "Tract" means any area of land that is under common
ownership and is contained within a continuous border.
As added by P.L.74-1987, SEC.1.
IC 6-1.1-1-22.7
Repealed
(Repealed by P.L.146-2008, SEC.818.)
IC 6-1.1-1-23
Gender pronoun; singular nouns
Sec. 23. (a) Whenever a masculine gender pronoun is used in this
article, it refers to the masculine, feminine, or neuter, whichever is
appropriate.
(b) The singular form of any noun used in this article includes the
plural, and the plural includes the singular, where appropriate.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-1-24
Duties of township assessor assumed by county assessor
Sec. 24. If a transfer from a township assessor to the county
assessor of the assessment duties prescribed by this article results
from the failure of a person elected to the office of township assessor
to attain the certification of a level two assessor-appraiser as
provided in IC 3-8-1-23.6, as described in IC 36-2-15-5(c), a
reference to the township assessor in this article is considered to be
a reference to the county assessor.
As added by P.L.219-2007, SEC.9. Amended by P.L.3-2008, SEC.32;
P.L.1-2010, SEC.20.