Sec. 10. (a) If in the course of a review of a taxpayer's personal property assessment under this chapter an assessing official or the assessing official's representative or contractor discovers an error indicating that the taxpayer has overreported a personal property assessment, the assessing official shall: (1) adjust the personal property assessment to correct the error; and (2) process a refund or credit for any resulting overpayment. (b) Application of subsection (a) is subject to the restrictions of IC 6-1.1-11-1 . (c) If a taxpayer believes that the taxpayer overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment under this chapter for which the assessing official fails to make an adjustment to correct the error under this section either in whole or in part, the taxpayer may: (1) initiate an appeal of the assessment under IC 6-1.1-15-1.1 for a credit to offset any resulting overpayment against the taxpayer's current personal property tax liability; or (2) file a claim for refund under IC 6-1.1-26-1.1 of personal property taxes paid with regard to any resulting overpayment. IC 6-1.1-10 Chapter 10. Exemptions 6-1.1-10-1 United States property 6-1.1-10-2 State property; property leased to a state agency 6-1.1-10-3 Bridges and tangible appurtenant property 6-1.1-10-4 Political subdivision property 6-1.1-10-5 Municipal property 6-1.1-10-5.5 Urban homesteading property 6-1.1-10-6 Municipally owned water company property 6-1.1-10-7 Nonprofit water companies 6-1.1-10-8 Nonprofit sewage disposal company 6-1.1-10-9 Industrial waste control facilities 6-1.1-10-10 Industrial waste control facilities; claiming exemption; Industrial waste control facility; how owner claims exemption; investigation; determination; potential revocation of determination claim allowed or denied 6-1.1-10-11 Appeal of industrial waste control facility exemption determination 6-1.1-10-12 Stationary or unlicensed mobile air pollution control system 6-1.1-10-13 Stationary or unlicensed mobile air pollution control system; claim for exemption 6-1.1-10-14 Industrial waste control facility; stationary air purification system; action on exemption claim treated as assessment 6-1.1-10-15 Public airports 6-1.1-10-15.5 Commercial passenger aircraft; resolution required; tenancy and use requirement; term of exemption 6-1.1-10-16 Exemption of building, land, and personal property used for various purposes; termination of eligibility for exemption 6-1.1-10-16.5 Nonprofit corporation property located under or adjacent to lake or reservoir 6-1.1-10-16.7 Real property exemption; expiration 6-1.1-10-16.8 Exemption of the basement area of dwellings located in a flood plain; factors for the exemption 6-1.1-10-17 Memorial corporation property 6-1.1-10-18 Nonprofit corporations supporting fine arts 6-1.1-10-18.5 Nonprofit corporation property used in operation of health facility or home for the aged; continuing care retirement community 6-1.1-10-19 Public libraries 6-1.1-10-20 Manual labor, technical, or trade schools; colleges 6-1.1-10-21 Churches or religious societies; attestation of exempt use 6-1.1-10-22 Dormitories of church colleges and universities 6-1.1-10-23 Fraternal benefit associations 6-1.1-10-24 Fraternity or sorority property 6-1.1-10-25 Miscellaneous organizations 6-1.1-10-26 County or district agricultural associations 6-1.1-10-26.5 Agricultural organization; land on which a county fair is conducted; improvements; personal property 6-1.1-10-27 Cemetery corporations; churches; religious societies 6-1.1-10-28 Free medical clinics 6-1.1-10-29 Repealed 6-1.1-10-29.3 Repealed 6-1.1-10-29.5 Repealed 6-1.1-10-30 Repealed 6-1.1-10-30.5 Repealed 6-1.1-10-31 Repealed 6-1.1-10-31.1 Repealed 6-1.1-10-31.4 Repealed 6-1.1-10-31.5 Repealed 6-1.1-10-31.6 Repealed 6-1.1-10-31.7 Repealed 6-1.1-10-32 Certain exempt property under control of executor 6-1.1-10-33 Certain exempt property under control of executor or trustee 6-1.1-10-34 Contracts relating to certain exempt property; unenforceability 6-1.1-10-35 School lands; when considered sold 6-1.1-10-36 Repealed 6-1.1-10-36.3 Property used or occupied for one or more stated purposes; applicability of exemption; limitations 6-1.1-10-36.5 Property of exempt organization used in nonexempt trade or business 6-1.1-10-37 Leases of exempt property; effect 6-1.1-10-37.5 Common areas in a residential development; land; improvements; exemption procedures; review by the county board 6-1.1-10-37.8 Homeowners associations; held for use, benefit, or enjoyment of members 6-1.1-10-38 Property tax exemption provisions; enumeration 6-1.1-10-39 Intangible personal property exemptions 6-1.1-10-40 Repealed 6-1.1-10-41 Exempt property purchased under contract of sale by person not qualifying for exemption 6-1.1-10-42 Small business incubator program 6-1.1-10-43 Repealed 6-1.1-10-44 Enterprise information technology equipment 6-1.1-10-45 Indiana department of transportation signage 6-1.1-10-46 Property tax exemption; for profit early childhood education provider 6-1.1-10-46 Property tax exemption; for profit early childhood education provider 6-1.1-10-47 Property tax exemption; certain federally-qualified health centers 6-1.1-10-48 Property tax exemption; nonprofit health, fitness, aquatics, and community center 6-1.1-10-49 Property tax exemption; transportation facility 6-1.1-10-50 Property tax exemption; property located in an innovation development district 6-1.1-10-51 Property tax exemption; property used for child care of employees 6-1.1-10-54 "Designating body"
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