Ind. Code ch. 6-1.1-30

Ind. Code ch. 6-1.1-30
in effect

Ind. Code § 6-1.1-30-1 Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-1.1 Department of local government finance established; commissioner

Sec. 1.1. (a) The department of local government finance is established. (b) The governor shall appoint an individual with appropriate training and experience as commissioner of the department. The commissioner: (1) is the executive and chief administrative officer of the department; (2) may delegate authority to appropriate department staff; (3) serves at the pleasure of the governor; and (4) is entitled to receive compensation in an amount set by the governor, subject to approval by the budget agency. As added by P.L.198-2001, SEC.66. Amended by P.L.178-2002, SEC.36.

Ind. Code § 6-1.1-30-1.3 Treatment of references to the state board of tax commissioners

Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that: (1) was enacted before January 1, 2002; (2) has not been codified as part of the Indiana Code; and (3) requires the state board of tax commissioners to take an action after December 31, 2001. As added by P.L.220-2011, SEC.129.

Ind. Code § 6-1.1-30-1.5 Legalization of appointment of commissioner before March 28, 2002

Sec. 1.5. The appointment by the governor of the commissioner of the department of local government finance before March 28, 2002, is legalized and validated as if the appointment had been made on or after March 28, 2002. As added by P.L.220-2011, SEC.130.

Ind. Code § 6-1.1-30-2 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-3 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-4 Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-38-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-5 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-18.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-6 Records; use of records in court and other proceedings

Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of local government finance's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, rule, or order of the department of local government finance if the copy is: (1) certified by the commissioner of the department; and (2) attested to by a designee of the commissioner of the department. [Pre-1975 Property Tax Recodification Citations: 6-1-1-17(12); 6-1-38-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.67; P.L.154-2006, SEC.51.

Ind. Code § 6-1.1-30-6.5 Appointment of commissioner of department of local government finance

Sec. 6.5. The governor shall appoint an individual with appropriate training and experience as commissioner of the department of local government finance. The commissioner is the executive and chief administrative officer of the department. The commissioner: (1) may delegate authority to appropriate department staff; (2) serves at the governor's pleasure; and (3) is entitled to receive compensation in an amount set by the governor, subject to approval by the budget agency. As added by P.L.90-2002, SEC.217.

Ind. Code § 6-1.1-30-7 Deputy commissioner

Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must be approved by the governor. A deputy commissioner shall subscribe to an oath to faithfully discharge the duties assigned to the deputy commissioner either by law or by the commissioner. [Pre-1975 Property Tax Recodification Citations: 6-1-38-5 part; 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.68; P.L.246-2005, SEC.67.

Ind. Code § 6-1.1-30-8 Employees; compensation

Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and supervisors. (b) Each employee of the department of local government finance shall receive an annual salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, each employee shall receive the same mileage and travel allowances that other state employees receive. [Pre-1975 Property Tax Recodification Citations: 6-1-38-2; 6-1-38-5 part; 6-1-64-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.69.

Ind. Code § 6-1.1-30-9 Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-64-3 part; 6-1-65-2 part; 6-1-66-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-10 Delegation of powers and duties

Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance with respect to any duty of the department. [Pre-1975 Property Tax Recodification Citation: 6-1-64-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.70.

Ind. Code § 6-1.1-30-11 Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.99. Repealed by P.L.198-2001, SEC.122.

Ind. Code § 6-1.1-30-12 Review by field representative or supervisor

Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance. (b) Except as provided in IC 6-1.1-15, after reviewing the report, the department of local government finance may take additional evidence or hold additional hearings. (c) The department of local government finance shall base its final decision on the report, any additional evidence taken by the department, and any records that the department considers relevant. [Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part; 6-1-64-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.100; P.L.198-2001, SEC.71.

Ind. Code § 6-1.1-30-13 Subpoenas; oaths

Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government finance of a necessary or proper inquiry, the department of local government finance or a department special representative, may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or papers which are in the hands of any person. [Pre-1975 Property Tax Recodification Citations: 6-1-1-17(7); 6-1-38-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.101; P.L.198-2001, SEC.72.

Ind. Code § 6-1.1-30-14 Powers and duties of department

Sec. 14. The department of local government finance: (1) shall see that the property taxes due this state are collected; (2) shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article; (3) shall ensure that assessments of properties under this article are uniform and equal; (4) shall ensure that the restrictions on budgets and levies prescribed under this article are enforced; (5) shall ensure that the penalties prescribed under this article are enforced; (6) shall investigate the property tax laws and systems of other states and countries; (7) for assessment dates after December 31, 2008, shall conduct all ratio studies required for: (A) equalization under 50 IAC 14; and (B) annual adjustments under 50 IAC 21; and (8) may recommend changes in this state's property tax laws to the general assembly. [Pre-1975 Property Tax Recodification Citation: 6-1-1-17(4), (5), (9), (10).] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.6, SEC.11; P.L.198-2001, SEC.73; P.L.219-2007, SEC.74; P.L.236-2023, SEC.48.

Ind. Code § 6-1.1-30-14.5 Payment for services provided by professionals

Sec. 14.5. The department of local government finance may adopt rules under IC 4-22-2 to limit the basis of payment for services provided by all professionals, including but not limited to attorneys, architects, and construction managers, who work on capital projects, to a fee for service agreement and may not adopt a rule authorizing the basis of payment for the services to be a percentage of the cost of the capital project. As added by P.L.25-1995, SEC.53. Amended by P.L.198-2001, SEC.74; P.L.255-2017, SEC.18.

Ind. Code § 6-1.1-30-17 Compliance with reporting requirements; recovery of additional costs related to assisting certain counties to issue timely tax bills

Sec. 17. (a) Except as provided in subsection (c) and subject to subsection (d), the department of state revenue and the state comptroller shall, when requested by the department of local government finance, withhold a percentage of the distributions of local income tax revenue under IC 6-3.6-9, if: (1) the county assessor has not transmitted to the department of local government finance by October 1 of the year in which the distribution is scheduled to be made the data for all townships in the county required to be transmitted under IC 6-1.1-4-25; (2) the county auditor has not paid a bill for services under IC 6-1.1-4-31.5 to the department of local government finance in a timely manner; (3) the county assessor has not forwarded to the department of local government finance in a timely manner sales disclosure form data under IC 6-1.1-5.5-3; (4) the county auditor has not forwarded to the department of local government finance the duplicate copies of all approved exemption applications required to be forwarded by that date under IC 6-1.1-11-8(a); (5) by the date the distribution is scheduled to be made, the county auditor has not sent a certified statement required to be sent by that date under IC 6-1.1-17-1 to the department of local government finance; (6) the county does not maintain a certified computer system that meets the requirements of IC 6-1.1-31.5-3.5; (7) the county auditor has not transmitted the data described in IC 36-2-9-20 to the department of local government finance in the form and on the schedule specified by IC 36-2-9-20; (8) the county has not established a parcel index numbering system under 50 IAC 26-8-1 in a timely manner; (9) a county official has not provided other information to the department of local government finance in a timely manner as required by the department of local government finance; or (10) the department of local government finance incurs additional costs to assist a covered county (as defined in IC 6-1.1-22.6-1) to issue tax statements within the time frame specified in IC 6-1.1-22.6-18(b) for each year that the county experienced delayed property taxes (as defined in IC 6-1.1-22.6-2) before the year in which the county qualifies as a covered county. The percentage to be withheld is the percentage determined by the department of local government finance. However, the percentage withheld for a reason stated in subdivision (10) may not exceed the percentage needed to reimburse the department of local government finance for the costs incurred by the department of local government finance to take the actions necessary to permit a covered county (as defined in IC 6-1.1-22.6-1) to issue reconciling tax statements for prior year delayed property taxes (as defined in IC 6-1.1-22.6-2) within the time frame specified in IC 6-1.1-22.6-18(b). The county governmental taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) shall reimburse the department of local government finance for these expenses. The amount withheld under subdivision (10) reduces only the amount that would otherwise be distributed to the county governmental taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) and not money distributable to any other political subdivision. The withholding of an amount under subdivision (10) does not relieve the county government of a covered county (as defined in IC 6-1.1-22.6-1) from making bond or lease payments that would otherwise be paid from withheld amounts or providing property tax credits that would otherwise be provided under IC 6-3.6 from withheld amounts. Subdivision (10) does not apply to any county other than a covered county (as defined in IC 6-1.1-22.6-1). (b) Except as provided in subsection (e), money not distributed for the reasons stated in subsection (a) shall be distributed to the county when the department of local government finance determines that the failure to: (1) provide information; or (2) pay a bill for services; has been corrected. (c) The restrictions on distributions under subsection (a) do not apply if the department of local government finance determines that the failure to: (1) provide information; or (2) pay a bill for services; in a timely manner is justified by unusual circumstances. (d) The department of local government finance shall give the county auditor at least thirty (30) days notice in writing before the department of state revenue or the state comptroller withholds a distribution under subsection (a). (e) Money not distributed for the reason stated in subsection (a)(2) may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money deposited under this subsection is not subject to distribution under subsection (b). (f) This subsection applies to a county that will not receive a distribution of local income tax revenue under IC 6-3.6-9. At the request of the department of local government finance, an amount permitted to be withheld under subsection (a) may be withheld from any state revenues that would otherwise be distributed to the county or one (1) or more taxing units in the county. As added by P.L.146-2008, SEC.268. Amended by P.L.112-2012, SEC.43; P.L.137-2012, SEC.39; P.L.197-2016, SEC.22; P.L.85-2017, SEC.20; P.L.9-2024, SEC.178.

Ind. Code § 6-1.1-30-18 Local units that impose a food and beverage tax; annual reporting requirements to the state board of accounts; reports posted on the computer gateway

Sec. 18. (a) Before March 1, 2024, and before March 1 of every year thereafter, each local unit that imposes a food and beverage tax under IC 6-9 shall provide a report to the state board of accounts that includes: (1) a consolidated financial statement that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance; (2) every expenditure of funds by the local unit; (3) each local governmental entity, or instrumentality of a local governmental entity, that received a distribution; and (4) every expenditure of funds by each local governmental entity described in subdivision (3); from amounts received from the food and beverage tax imposed by the local unit during the previous calendar year. (b) The report required under subsection (a) must include for each check, expenditure, distribution, or payment: (1) the date and amount of the check, expenditure, distribution, or payment; (2) the payee or recipient; (3) the specific purpose, including whether the check, expenditure, distribution, or payment was for an employee salary or a capital project; (4) if applicable, a description of the project for which the check, expenditure, distribution, or payment was made; and (5) a consolidated financial statement for the previous calendar year that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance. (c) The report required under subsection (a) must be in a format and on a form prescribed by the state board of accounts. (d) The state board of accounts shall post a report received under subsection (a) on the department of local government finance's computer gateway. (e) The requirements under subsection (a) do not apply to taxes collected under: (1) IC 6-9-12 that are distributed to the capital improvement board of managers created by IC 36-10-9-3; (2) IC 6-9-35 that are distributed to the capital improvement board of managers created by IC 36-10-9-3; and (3) IC 6-9-33 that are distributed to the capital improvement board of managers created by IC 36-10-8. As added by P.L.236-2023, SEC.49. Amended by P.L.230-2025, SEC.54.

Ind. Code § 6-1.1-30-18.5 Determination by state board of accounts that local unit properly provided food and beverage tax report; report to legislative council

Sec. 18.5. (a) The state board of accounts shall, for each local unit that imposes a food and beverage tax under IC 6-9 and is subject to the reporting requirement in section 18(a) of this chapter, determine the following: (1) Whether or not the local unit has provided a report to the state board of accounts as required under section 18(a) of this chapter before March 1, 2025. (2) Whether or not: (A) the local unit; and (B) each local governmental entity, or instrumentality of a local governmental entity, that receives a distribution of food and beverage tax revenue; is or has been making expenditures of the food and beverage tax revenue in compliance with the applicable statutory requirements under IC 6-9 and according to the report submitted under section 18(a) of this chapter, if a report has been submitted. (b) If the state board of accounts concludes that a local unit has not provided a report as required under section 18(a) of this chapter, the state board of accounts shall make a finding of noncompliance by the local unit based on that fact. (c) If the state board of accounts concludes that a local unit, local governmental entity, or instrumentality of a local governmental entity has not complied with the applicable statutory requirements under IC 6-9 for the expenditure of the food and beverage tax revenue or has failed to make the expenditures contained in the report under section 18(a) of this chapter, the state board of accounts shall make a finding of noncompliance by the local unit, local governmental entity, or instrumentality of a local governmental entity (as applicable), based on that fact. (d) The state board of accounts shall compile and submit a report containing all of its conclusions and findings under this section to the legislative council, in an electronic format under IC 5-14-6, before October 1, 2025. As added by P.L.230-2025, SEC.55.

Ind. Code § 6-1.1-30-19 Annual property tax data report; required contents

Sec. 19. The department of local government finance shall annually complete a report containing the following property tax data by counties: (1) Information showing the: (A) total amount of tax delinquencies; (B) total amount of the administrative costs of the offices of township assessors (if any), the offices of county assessors, the offices of county auditors, and the offices of county treasurers; and (C) total amount of other local taxes collected. (2) An abstract of taxable real and personal property, which must include a recital of the number and the total amount of property tax deductions and exemptions granted to any person under the Constitution of the State of Indiana and the laws of the state. The department of local government finance shall publish the report not later than December 31 following the end of each state fiscal year. As added by P.L.9-2024, SEC.180.

Ind. Code § 6-1.1-30-20 Property tax transparency portal

Sec. 20. (a) The department shall develop and maintain a property tax transparency portal on the department's current website through which taxpayers may: (1) compare the property tax liability in their current tax statement compared to their potential property tax liability based on changes under a proposed tax rate; and (2) provide taxpayer feedback to the department and local units. (b) The department shall make the portal available for taxpayer use not later than January 1, 2026. As added by P.L.68-2025, SEC.78.

Ind. Code § 6-1.1-30-21 Student disparities report

Sec. 21. (a) The department of local government finance, in consultation with the department of education (established by IC 20-19-3-1), shall conduct a study of the disparities in per student operational funding amounts in school corporations (as defined in IC 20-18-2-16(a)). (b) The study required under subsection (a) must include the following: (1) A comparison of per student operational funding levels for school corporations within each county. (2) An identification of the median per student operational funding level for schools within each county. (3) An analysis of the extent to which local property tax gross assessed values contribute to funding disparities among schools within a county. (4) An estimate of the amount of additional funding that would be required to bring schools with per student operational funding below a median level up to the median level. (c) The department of local government finance must use the most recent data available from the department of education (established by IC 20-19-3-1) and the state department of revenue in carrying out the requirements of subsection (b). (d) Not later than December 1, 2026, the department of local government finance shall submit the report required under subsection (a), in an electronic format under IC 5-14-6, to the legislative council and the state budget committee. (e) This section expires July 1, 2027. As added by P.L.55-2026, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026