§ 6-1.1-3-26 — Online portal for personal property tax returns; disclosure of information; reviewing information; calculating payment of any fee

Indiana § 6-1.1-3-26

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 3: Procedures for Personal Property Assessment

Text

Note: This version of section effective until 1-1-2026. See also
following repeal of this section, effective 1-1-2026.
Sec. 26. The department, in collaboration with county
assessors, shall develop and maintain a personal property online
submission portal through which a taxpayer is able to submit
information through a single point of contact to accomplish the
following:
(1) Completing and submitting a personal property return with:
(A) the assessor of each township in which the taxpayer's
personal property is subject to assessment; or
(B) the county assessor if there is no township assessor for a
township in which the taxpayer's personal property is subject to
assessment.
(2) Filing a complete disclosure of all information required by the
department that is related to the value, nature, or location of
personal property:
(A) that the taxpayer owned on the assessment date of that year;
or
(B) that the taxpayer held, possessed, or controlled on the
assessment date of that year.
(3) Reviewing information submitted with a personal property
return during previous years.
(4) Calculating the payment for any fee to be included with the
tax statement that must be paid to the department for a taxpayer
to submit a personal property return.
The department shall make the portal available for taxpayer use no
later than January 1, 2021.

Legislative History

As added by P.L.108-2019, SEC.102.