Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-28
Personal property online submission portal fund
Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter (before its repeal). The fund shall be administered by the department of local government finance.
(b) Money in the fund may be used by the department:
# (1)
to cover expenses incurred in the development, maintenance, and administration of the personal property online submission portal;
# (2)
for data base management expenses; and
# (3)
to cover any other expenses related to property tax administration.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
As added by P.L.108-2019, SEC.104. Amended by P.L.230-2025, SEC.17.
Amendment history
As added by P.L.108-2019, SEC.104. Amended by P.L.230-2025, SEC.17.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-3-18 · Reports to county assessors and auditors; copies of returns
- 6-1.1-3-19 · Information available to county assessor and county…
- 6-1.1-3-20 · Change in valuation; notice
- 6-1.1-3-21 · Preservation of records; inspection
- 6-1.1-3-22 · Personal property tax rules; prohibition against amendment…
- 6-1.1-3-22.5 · Personal property tax; depreciable property; year of
- 6-1.1-3-23 · General assembly findings; election of valuation method for
- 6-1.1-3-23.5 · Election of valuation method for mini-mill equipment
- 6-1.1-3-24 · Valuation; outdoor advertising signs
- 6-1.1-3-25 · Exemption from valuation limitations for property located…
- 6-1.1-3-26 · Online portal for personal property tax returns;…
- 6-1.1-3-27 · Fees
- 6-1.1-3-28 · Personal property online submission portal fund
- 6-1.1-3-29 · Depreciable personal property 30% minimum valuation
- 6-1.1-4-1 · Place of assessment; person liable
- 6-1.1-4-2 · Assessment of property held by fiduciary
- 6-1.1-4-3 · Heirs or devisees; assessment
- 6-1.1-4-4 · Expired
- 6-1.1-4-4.2 · County reassessment plan; approval by department of local
- 6-1.1-4-4.3 · Repealed
- 6-1.1-4-4.4 · Repealed
- 6-1.1-4-4.5 · Annual adjustment of assessed value of real property;…
- 6-1.1-4-4.6 · Department of local government finance setting of annual
- 6-1.1-4-4.7 · Training of assessors and county auditors in sales…
- 6-1.1-4-4.8 · Reassessment of covered projects