2020 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 3. Procedures for Personal Property Assessment
6-1.1-3-26. Online Portal for Personal Property Tax Returns; Disclosure of Information; Reviewing Information; Calculating Payment of Any Fee
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.
As added by P.L.108-2019, SEC.102.
