Indiana § 6-1.1-12.7-6 Certified deduction schedule; review by county assessor; appeal

Indiana Statutes

§ 6-1.1-12.7-6 — Certified deduction schedule; review by county assessor; appeal

Indiana § 6-1.1-12.7-6

Art. 1.1PROPERTY TAXES

Ch. 12.7Deduction for Personal Property Within a Certified

This text of Indiana § 6-1.1-12.7-6 (Certified deduction schedule; review by county assessor; appeal) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-12.7-6 (2026).

Text

(a)To obtain the deduction under this chapter, an owner of qualified personal property must file a certified deduction schedule with the county assessor in which the qualified personal property is located. The department of local government finance shall prescribe the form of the schedule. A schedule must be filed for each year the deduction is being claimed.

(b)The schedule must be filed with:

(1)a timely personal property return under IC 6-1.1-3-7(a) or IC 6-1.1-3-7(b); or

(2)a timely amended personal property return under IC 6-1.1-3-7.5. The county assessor shall forward to the county auditor a copy of each schedule filed.

(c)The schedule must contain at least the following information:

(1)The name of the owner of the qualified personal property.

(2)A description of the qualified

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(a) To obtain the deduction under this
chapter, an owner of qualified personal property must file a certified
deduction schedule with the county assessor in which the qualified
personal property is located. The department of local government
finance shall prescribe the form of the schedule. A schedule must be
filed for each year the deduction is being claimed.
(b) The schedule must be filed with:
(1) a timely personal property return under IC 6-1.1-3-7(a) or IC 6-1.1-3-7(b); or
(2) a timely amended personal property return under IC 6-1.1-3-7.5.
The county assessor shall forward to the county auditor a copy of each
schedule filed.
(c) The schedule must contain at least the following information:
(1) The name of the owner of the qualified personal property.
(2) A description of the qualified personal property and the
address of the real estate on which it is located.
(3) Documentation that the qualified personal property is located
within a certified technology park.
(4) Documentation that the qualified personal property is
primarily used to conduct high technology activity.
(d) The deduction applies to the qualified personal property claimed
in a schedule. However, the county assessor may:
(1) review the schedule; and
(2) before the assessment date that next succeeds the assessment
date for which the deduction is claimed, deny or alter the amount
of the deduction.
If the county assessor does not deny the deduction, the county auditor
shall apply the deduction in the amount claimed in the schedule or in
the amount as altered by the county assessor. A county assessor who
denies a deduction under this subsection or alters the amount of the
deduction shall notify the person that claimed the deduction and the
county auditor of the assessor's determination.
(e) A person may appeal a determination by the county assessor to
deny or alter the amount of the deduction by requesting in writing, not
more than forty-five (45) days after the county assessor gives the
person notice of the determination, a meeting with the county assessor.
An appeal initiated under this subsection must be processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15. However, the county assessor may not
participate in any action the county property tax assessment board of
appeals takes with respect to an appeal of a determination by the
county assessor.