Chapter 3 - PROCEDURES FOR PERSONAL PROPERTY ASSESSMENT
- Section 6-1.1-3-1 - Residents and nonresidents; place of assessment; evidence of filing
- Section 6-1.1-3-1.5 - "Filing date"
- Section 6-1.1-3-2 - Property held by trustee, party, or receiver
- Section 6-1.1-3-2.5 - Like kind exchanges of depreciable personal property
- Section 6-1.1-3-3 - Estate of deceased individuals
- Section 6-1.1-3-4 - Conflicts involving assessment location; settlement
- Section 6-1.1-3-5 - Assessment books and blanks; delivery
- Section 6-1.1-3-6 - Return; notification to taxpayer
- Section 6-1.1-3-7 - Filing returns; extension of time; consolidated returns; churches and religious societies
- Section 6-1.1-3-7.2 - Exemption for certain business personal property with acquisition cost less than $80,000; information required on return
- Section 6-1.1-3-7.3 - [Repealed]
- Section 6-1.1-3-7.5 - Amended returns; tax adjustments; credits
- Section 6-1.1-3-8 - Vending machine owners
- Section 6-1.1-3-9 - Return; necessary information
- Section 6-1.1-3-10 - Property located in two or more townships; additional returns
- Section 6-1.1-3-11 - [Repealed]
- Section 6-1.1-3-12 - [Repealed]
- Section 6-1.1-3-13 - [Repealed]
- Section 6-1.1-3-14 - Verification of returns
- Section 6-1.1-3-15 - Failure to file return; alternative assessment procedures; election to file
- Section 6-1.1-3-16 - Property converted for tax avoidance; assessment
- Section 6-1.1-3-17 - Assessment list; certification to county auditor
- Section 6-1.1-3-18 - Reports to county assessors and auditors; copies of returns
- Section 6-1.1-3-19 - Information available to county assessor and county property tax assessment board of appeals
- Section 6-1.1-3-20 - Change in valuation; notice
- Section 6-1.1-3-21 - Preservation of records; inspection
- Section 6-1.1-3-22 - Personal property tax rules; prohibition against amendment of certain rules; voided rules
- Section 6-1.1-3-22.5 - Personal property tax; depreciable property; year of acquisition
- Section 6-1.1-3-23 - General assembly findings; election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment
- Section 6-1.1-3-23.5 - Election of valuation method for mini-mill equipment
- Section 6-1.1-3-24 - Valuation; outdoor advertising signs
- Section 6-1.1-3-25 - Exemption from valuation limitations for property located in entrepreneur and enterprise district
- Section 6-1.1-3-26 - Online portal for personal property tax returns; disclosure of information; reviewing information; calculating payment of any fee
- Section 6-1.1-3-27 - Fees
- Section 6-1.1-3-28 - Personal property online submission portal fund