Indiana Code — Title 6 (Taxation)
IC 6-6-11-36
Indebtedness of political or municipal corporations; assessed
Official textiga.in.govlast amended
valuation
Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or municipal corporation in which the boat has its tax situs. For that purpose, the assessed valuation of the boat is the quotient of:
# (1)
the excise tax collected in the county multiplied by one hundred (100); divided by
# (2)
the gross property tax rate for the political subdivision or municipal corporation.
As added by P.L.98-1989, SEC.1.
Amendment history
As added by P.L.98-1989, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-6-11-24 · Repealed
- 6-6-11-25 · Failure to pay tax; penalty
- 6-6-11-26 · Repealed
- 6-6-11-27 · Repealed
- 6-6-11-28 · Enforcement; lessors of dockage space, slips, or storage…
- 6-6-11-29 · Transfer of money collected by BMV
- 6-6-11-30 · Excise tax summary
- 6-6-11-31 · Boat excise tax fund; state welfare and tuition support
- 6-6-11-32 · Repealed
- 6-6-11-33 · County treasurer; duties
- 6-6-11-34 · Repealed
- 6-6-11-35 · Repealed
- 6-6-11-36 · Indebtedness of political or municipal corporations;…
- 6-6-12-1 · Applicability
- 6-6-12-2 · Applicable after 2013
- 6-6-12-3 · "Carrier"
- 6-6-12-4 · "Road tax"
- 6-6-12-5 · Tax credit claim
- 6-6-12-6 · Tax credit amount
- 6-6-12-7 · Procedure for claiming credit
- 6-6-12-8 · Refundable credit
- 6-6-12-9 · False statement; fraudulent fuel receipts; penalties
- 6-6-13-1 · Applicability
- 6-6-13-2 · "Aviation fuel"
- 6-6-13-3 · "Department"