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. IC 6-1.1-3-26 Repealed Note: This repeal of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.