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 thischapter apply throughout this article unless the context clearlyrequires 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 ofappeals.
(b) The term "assessing official" does not grant a member of thecounty property tax assessment board of appeals primary assessingfunctions 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 asdefined 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 andone-third percent (33 1/3%) of the true tax value of property;and
(2) for assessment dates after February 28, 2001, the true taxvalue of property.
(b) For purposes of calculating a budget, rate, or levy underIC 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 andkept separately on a tax duplicate by a county auditor underIC 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 baserate value per acre used to determine the true tax value of agriculturalland under:
(1) the real property assessment guidelines of the department oflocal government finance; or
(2) rules or guidelines of the department of local governmentfinance 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 inIC 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" includesa 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 ispermitted to subtract a fixed dollar amount from the assessed valueof 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 localgovernment 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 ofproperty, or the property of a certain kind of taxpayer, is not taxableunder 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 thelaw contained in:
(1) chapters 3, 4, 5, 9, 11, 13, 14, 15, 16, 28, 31, and 35 of thisarticle;
(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 thisarticle.
(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 reviewestablished 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 orprocessor; and
(3) property held for sale in the ordinary course of trade orbusiness.
(b) The term includes:
(1) items that qualify as inventory under 50 IAC 4.2-5-1 (aseffective December 31, 2008); and
(2) subject to subsection (c), a mobile home or manufacturedhome 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 mobilehome community.
(c) Subsection (b)(2) applies regardless of whether the mobilehome 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 ofland 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 thecounty; and
(3) is listed in the transfer book or records maintained underIC 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 inIC 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 tangibleproperty shall be determined by using the rules contained in thissection.
(b) Except as otherwise provided in this section, the holder of thelegal title to personal property, or the legal title in fee to realproperty, is the owner of that property.
(c) When title to tangible property passes on the assessment dateof any year, only the person obtaining title is the owner of thatproperty on the assessment date.
(d) When the mortgagee of real property is in possession of themortgaged premises, the mortgagee is the owner of that property.
(e) When personal property is security for a debt and the debtoris in possession of the property, the debtor is the owner of thatproperty.
(f) When a life tenant of real property is in possession of the realproperty, the life tenant is the owner of that property.
(g) When the grantor of a qualified personal residence trustcreated 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 termsof 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, orindividual.
(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 locatedon real property that is not owned by the owner of the devices;
(2) foundations (other than foundations which support abuilding or structure) on which machinery or equipment:
(A) held for sale in the ordinary course of a trade orbusiness;
(B) held, used, or consumed in connection with theproduction 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 arenot described in subdivision (3).
(b) Personal property does not include the following:
(1) Commercially planted and growing crops while in theground.
(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, orschool 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 thisstate;
(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 notlimited to oil or gas, located in the land, if the estate, right, orprivilege is distinct from the ownership of the surface of theland; and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract underIC 4-33-6.5;
for which the department of local government finance shall prescribestandards to be used by assessing officials.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1.) Asamended 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 schoolcorporation established under the laws of the state of Indiana. Theterm includes, but is not limited to, any school city, school town,school township, consolidated school corporation, metropolitanschool district, township school corporation, county schoolcorporation, united school corporation, and a community schoolcorporation.
(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 drainageassessment, barrett law assessment, improvement assessment, sewerassessment, sewage assessment, or any other assessment which bylaw 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 includea 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 personalproperty 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 whichproperty 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 toimpose 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 commonownership 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 thisarticle, it refers to the masculine, feminine, or neuter, whichever isappropriate.
(b) The singular form of any noun used in this article includes theplural, 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 countyassessor of the assessment duties prescribed by this article resultsfrom the failure of a person elected to the office of township assessorto 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), areference to the township assessor in this article is considered to bea 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.