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Indiana Code — Title 6 (Taxation)

IC 6-1.1-20.6-3

"Property tax liability"

Official textiga.in.govlast amended

Sec. 3. As used in this chapter, "property tax liability" means, for purposes of:

# (1)

this chapter, other than section 7.7 or 8.5 of this chapter, liability for the tax imposed on property under this article determined after application of all credits and deductions under this article or IC 6-3.6, except the credit granted by section 7 or 7.5 of this chapter, but does not include any interest or penalty imposed under this article;

# (2)

section 8.5 of this chapter, liability for the tax imposed on property under this article determined after application of all credits and deductions under this article or IC 6-3.6, including the credits granted by sections 7, 7.5, and 7.7 of this chapter, but not including the credit granted under section 8.5 of this chapter or any interest or penalty imposed under this article; and

# (3)

section 7.7 of this chapter, liability for the tax imposed on property under this article determined after application of all credits and deductions under this article or IC 6-3.6, including the credit granted by section 7 or 7.5 of this chapter, but not including the credits granted under section 7.7 or 8.5 of this chapter or any interest or penalty imposed under this article.
As added by P.L.246-2005, SEC.62. Amended by P.L.146-2008, SEC.219; P.L.197-2016, SEC.17; P.L.68-2025, SEC.73.

Amendment history

As added by P.L.246-2005, SEC.62. Amended by P.L.146-2008, SEC.219; P.L.197-2016, SEC.17; P.L.68-2025, SEC.73.

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Nearby sections (25 sections)
  1. 6-1.1-20.4-7 · Exemption from filing requirement
  2. 6-1.1-20.4-8 · Adjustment of distributions to reflect credit
  3. 6-1.1-20.4-9 · Limitations on recovering lost revenue
  4. 6-1.1-20.6-0.3 · General assembly findings
  5. 6-1.1-20.6-0.5 · "Agricultural land"
  6. 6-1.1-20.6-1 · Repealed
  7. 6-1.1-20.6-1.2 · "Common areas"
  8. 6-1.1-20.6-1.6 · "Gross assessed value"
  9. 6-1.1-20.6-2 · "Homestead"
  10. 6-1.1-20.6-2.3 · "Long term care property"
  11. 6-1.1-20.6-2.4 · "Manufactured home"; "mobile home"
  12. 6-1.1-20.6-2.5 · "Nonresidential real property"
  13. 6-1.1-20.6-3 · "Property tax liability"
  14. 6-1.1-20.6-3.5 · Repealed
  15. 6-1.1-20.6-4 · "Residential property"
  16. 6-1.1-20.6-5 · Repealed
  17. 6-1.1-20.6-6 · Repealed
  18. 6-1.1-20.6-6.5 · Repealed
  19. 6-1.1-20.6-7 · Calculation of credit
  20. 6-1.1-20.6-7.5 · Calculation of credit
  21. 6-1.1-20.6-7.7 · Supplemental homestead credit
  22. 6-1.1-20.6-8 · Exemption from filing requirement
  23. 6-1.1-20.6-8.5 · Additional credit for certain homesteads; eligibility…
  24. 6-1.1-20.6-9 · Repealed
  25. 6-1.1-20.6-9.5 · Effect of credit on revenues
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