§ 6-1.1-3-1 Residents and nonresidents; place of assessment; evidence of filing
§ 6-1.1-3-1.5 “Filing date”
§ 6-1.1-3-2 Property held by trustee, party, or receiver
§ 6-1.1-3-2.5 Like kind exchanges of depreciable personal property
§ 6-1.1-3-3 Estate of deceased individuals
§ 6-1.1-3-4 Conflicts involving assessment location; settlement
§ 6-1.1-3-5 Assessment books and blanks; delivery
§ 6-1.1-3-6 Return; notification to taxpayer
§ 6-1.1-3-7 Filing returns; extension of time; consolidated returns; churches and religious societies
§ 6-1.1-3-7.2 Exemption for certain business personal property with acquisition cost less than $80,000; information required on return
§ 6-1.1-3-7.5 Amended returns; tax adjustments; credits
§ 6-1.1-3-8 Vending machine owners
§ 6-1.1-3-9 Return; necessary information
§ 6-1.1-3-10 Property located in two or more townships; additional returns
§ 6-1.1-3-14 Verification of returns
§ 6-1.1-3-15 Failure to file return; alternative assessment procedures; election to file
§ 6-1.1-3-16 Property converted for tax avoidance; assessment
§ 6-1.1-3-17 Assessment list; certification to county auditor
§ 6-1.1-3-18 Reports to county assessors and auditors; copies of returns
§ 6-1.1-3-19 Information available to county assessor and county property tax assessment board of appeals
§ 6-1.1-3-20 Change in valuation; notice
§ 6-1.1-3-21 Preservation of records; inspection
§ 6-1.1-3-22 Personal property tax rules; prohibition against amendment of certain rules; voided rules
§ 6-1.1-3-22.5 Personal property tax; depreciable property; year of acquisition
§ 6-1.1-3-23 General assembly findings; election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment
§ 6-1.1-3-23.5 Election of valuation method for mini-mill equipment
§ 6-1.1-3-24 Valuation; outdoor advertising signs
§ 6-1.1-3-25 Exemption from valuation limitations for property located in entrepreneur and enterprise district
§ 6-1.1-3-26 Online portal for personal property tax returns; disclosure of information; reviewing information; calculating payment of any fee
§ 6-1.1-3-27 Fees
§ 6-1.1-3-28 Personal property online submission portal fund
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Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 3 - Procedures for Personal Property Assessment

  • 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.
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • 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.
  • 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
  • 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.
  • 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.
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • 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.
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • 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