Indiana Statutes

§ 6-6-5.5-13 — Property tax equivalent of taxes imposed after February 28, 2001

Indiana § 6-6-5.5-13
JurisdictionIndiana
Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES
Ch. 5.5Commercial Vehicle Excise Tax

This text of Indiana § 6-6-5.5-13 (Property tax equivalent of taxes imposed after February 28, 2001) 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 § 6-6-5.5-13 (2026).

Text

(a)This section applies to excise taxes imposed by this chapter after February 28, 2001.
(b)The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, commercial vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides as shown on the records of the bureau or where the commercial vehicle is based, as shown on the records of the department. The assessed valuation of such vehicles shall be determined by multi

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Legislative History

As added by P.L.181-1999, SEC.2.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-6-5.5-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-5.5-13.