Ind. Code ch. 6-1.1-28

Ind. Code ch. 6-1.1-28
in effect

Ind. Code § 6-1.1-28-0.1 Multiple county property tax assessment board of appeals; establish; substantially similar ordinances

Sec. 0.1. The legislative bodies of two (2) or more counties may adopt substantially similar ordinances to establish a multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals must consist of the entire geographic area of all participating counties. As added by P.L.207-2016, SEC.4.

Ind. Code § 6-1.1-28-0.2 Multiple county property tax assessment board of appeals; members; qualifications

Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members: (1) Three (3) members, not more than two (2) of whom may be from the same political party. (2) Five (5) members, not more than three (3) of whom may be from the same political party. The ordinance adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the number of members of the multiple county property tax assessment board of appeals as provided in this subsection. (b) Each member of a multiple county property tax assessment board of appeals must meet all of the following requirements: (1) Be a resident of Indiana during the member's entire term. If a person ceases to be a resident of Indiana, the person may not continue to serve as a member. (2) Be at least eighteen (18) years of age. (3) Be knowledgeable in the valuation of property. (c) A majority of the members of a multiple county property tax assessment board of appeals must have attained the certification of a level two or a level three assessor-appraiser under IC 6-1.1-35.5. (d) The following individuals may not be members of a multiple county property tax assessment board of appeals: (1) An elected county official. (2) An employee of a county or township that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals. (3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals. As added by P.L.207-2016, SEC.5. Amended by P.L.73-2025, SEC.1.

Ind. Code § 6-1.1-28-0.3 Multiple county property tax assessment board of appeals; compensation of members

Sec. 0.3. The members of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall receive compensation as determined jointly by the fiscal bodies of each participating county. As added by P.L.207-2016, SEC.6.

Ind. Code § 6-1.1-28-0.4 Multiple county property tax assessment board of appeals; appointment of members; term of appointments

Sec. 0.4. (a) The fiscal bodies of the counties that establish a multiple county property tax assessment board of appeals under section 0.1 of this chapter shall adopt substantially similar ordinances to appoint the members of the multiple county property tax assessment board of appeals subject to the qualifications and requirements set forth in section 0.2 of this chapter. (b) The term of a member of a multiple county property tax assessment board of appeals appointed under this section: (1) is one (1) year; and (2) begins January 1. A member is eligible for reappointment. (c) If: (1) the term of a member of a multiple county property tax assessment board of appeals appointed under this section expires; (2) the member is not reappointed as provided in subsection (b); and (3) a successor is not appointed as provided in subsection (a); the term of the member continues until a successor is appointed. (d) Notwithstanding subsections (b) and (c), the term of an individual serving as a member on a multiple county property tax assessment board of appeals on June 30, 2025, who is not a resident of Indiana, expires July 1, 2025. The fiscal body of any county that: (1) participates in a multiple county property tax assessment board of appeals; and (2) appointed the member whose term expires; shall appoint a member to serve the remainder of the individual's unexpired term. As added by P.L.207-2016, SEC.7. Amended by P.L.85-2017, SEC.19; P.L.73-2025, SEC.2.

Ind. Code § 6-1.1-28-0.5 Multiple county property tax assessment board of appeals; administrative support; county assessor

Sec. 0.5. (a) The county assessor for the county that has the greatest population of the counties participating in a multiple county property tax assessment board of appeals shall provide the administrative support to the multiple county property tax assessment board of appeals. (b) The ordinances adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the manner and amount of reimbursement that a county assessor under subsection (a) is entitled to receive from each participating county for providing administrative support to the multiple county property tax assessment board of appeals. (c) A county assessor's office that provides administrative support to a multiple county property tax assessment board of appeals under subsection (a) shall: (1) coordinate with the county assessors of all counties within the jurisdiction of the multiple county property tax assessment board of appeals to perform necessary functions concerning appeals and correction of errors initiated by a taxpayer under IC 6-1.1-15; (2) keep full and accurate minutes of the proceedings of the multiple county property tax assessment board of appeals; and (3) perform other necessary duties. As added by P.L.207-2016, SEC.8.

Ind. Code § 6-1.1-28-0.6 Multiple county property tax assessment board of appeals; authorities and duties

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating in the multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals shall assume these authorities and duties on the date specified in the ordinances establishing the multiple county property tax assessment board of appeals under section 0.1 of this chapter. (b) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall transfer records relating to proceedings of the county property tax assessment board of appeals to the multiple county property tax assessment board of appeals. (c) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall stay the proceedings on any: (1) notices of review; (2) exemption applications; (3) claims for a deduction; (4) motions; (5) requests; and (6) similar administrative pleadings; filed or pending with the county property tax assessment board of appeals pending further action upon transfer to the multiple county property tax assessment board of appeals. A multiple county property tax assessment board of appeals shall docket matters stayed under this subsection as soon as practicable after the multiple county property tax assessment board of appeals is established. Any time limitation that applies to a proceeding before a county property tax assessment board of appeals that is stayed under this subsection is tolled beginning after the multiple county property tax assessment board of appeals is established and until the proceeding is docketed with the multiple county property tax assessment board of appeals. As added by P.L.207-2016, SEC.9.

Ind. Code § 6-1.1-28-0.7 Multiple county property tax assessment board of appeals; notice of annual session

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of this chapter shall give notice of the time, date, place, and purpose of each annual session of the multiple county property tax assessment board of appeals. The county assessor shall give the notice two (2) weeks before the first meeting of the multiple county property tax assessment board of appeals by: (1) publication of the notice within the geographic area over which the multiple county property tax assessment board of appeals has jurisdiction in the same manner as political subdivisions subject to IC 5-3-1-4(e) are required to publish notice; and (2) posting of the notice on the county assessor's website. As added by P.L.207-2016, SEC.10. Amended by P.L.1-2025, SEC.91.

Ind. Code § 6-1.1-28-0.7 Multiple county property tax assessment board of appeals; notice of annual session

Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027. Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of this chapter shall give notice of the time, date, place, and purpose of each annual session of the multiple county property tax assessment board of appeals. The county assessor shall give the notice two (2) weeks before the first meeting of the multiple county property tax assessment board of appeals by: (1) publication of the notice within the geographic area over which the multiple county property tax assessment board of appeals has jurisdiction in the same manner as political subdivisions subject to IC 5-3-1-1.5 are required to publish notice; and (2) posting of the notice on the county assessor's website. As added by P.L.207-2016, SEC.10. Amended by P.L.1-2025, SEC.91; P.L.157-2026, SEC.89.

Ind. Code § 6-1.1-28-0.8 Multiple county property tax assessment board of appeals; rights and powers

Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter. As added by P.L.207-2016, SEC.11.

Ind. Code § 6-1.1-28-1 County property tax assessment board of appeals

Sec. 1. (a) This section applies only to a county that is not participating in a multiple county property tax assessment board of appeals. (b) Each county shall have a county property tax assessment board of appeals. Each member of the county property tax assessment board of appeals must meet all of the following requirements: (1) Be a resident of Indiana during the member's entire term. If a person ceases to be a resident of Indiana, the person may not continue to serve as a member. (2) Be at least eighteen (18) years of age. (3) Be knowledgeable in the valuation of property. At the election of the board of commissioners of the county, a county property tax assessment board of appeals may consist of three (3) or five (5) members appointed in accordance with this section. (c) This subsection applies to a county in which the board of commissioners elects to have a five (5) member county property tax assessment board of appeals. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (h) and (i), the fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level two or level three assessor-appraiser. The fiscal body may waive the requirement in this subsection that one (1) of the members appointed by the fiscal body must be a certified level two or level three assessor-appraiser. Subject to subsections (h) and (i), the board of commissioners of the county shall appoint three (3) freehold members so that not more than three (3) of the five (5) members may be of the same political party and so that at least three (3) of the five (5) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. The board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. (d) This subsection applies to a county in which the board of commissioners elects to have a three (3) member county property tax assessment board of appeals. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (h) and (i), the fiscal body of the county shall appoint one (1) individual to the board. The member appointed by the county fiscal body must be a certified level two or level three assessor-appraiser. The fiscal body may waive the requirement in this subsection that the member appointed by the fiscal body must be a certified level two or level three assessor-appraiser. Subject to subsections (e) and (f), the board of commissioners of the county shall appoint two (2) freehold members so that not more than two (2) of the three (3) members may be of the same political party and so that at least two (2) of the three (3) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. The board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. (e) A person appointed to a property tax assessment board of appeals may serve on the property tax assessment board of appeals of another county at the same time. The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to the property tax assessment board of appeals. The county assessor is a nonvoting member of the property tax assessment board of appeals. The county assessor shall serve as secretary of the board. The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the board constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the whole board. (f) The county assessor, county fiscal body, and board of county commissioners may agree to waive the requirement in subsection (c) or (d) that not more than three (3) of the five (5) or two (2) of the three (3) members of the county property tax assessment board of appeals may be of the same political party if it is necessary to waive the requirement due to the absence of certified level two or level three Indiana assessor-appraisers: (1) who are willing to serve on the board; and (2) whose political party membership status would satisfy the requirement in subsection (c) or (d). (g) If the board of county commissioners is not able to identify at least two (2) prospective freehold members of the county property tax assessment board of appeals who are: (1) residents of the county; (2) certified level two or level three Indiana assessor-appraisers; and (3) willing to serve on the county property tax assessment board of appeals; it is not necessary that at least three (3) of the five (5) or two (2) of the three (3) members of the county property tax assessment board of appeals be residents of the county. (h) Except as provided in subsection (i), the term of a member of the county property tax assessment board of appeals appointed under either subsection (c) or (d) shall: (1) be staggered so that the appointment of a majority of the board does not expire in any single year; (2) last two (2) years; and (3) begin January 1. (i) If: (1) the term of a member of the county property tax assessment board of appeals appointed under this section expires; (2) the member is not reappointed; and (3) a successor is not appointed; the term of the member continues until a successor is appointed. (j) An: (1) employee of the township assessor or county assessor; or (2) appraiser, as defined in IC 6-1.1-31.7-1; may not serve as a voting member of a county property tax assessment board of appeals in a county where the employee or appraiser is employed. (k) Notwithstanding subsections (h) and (i), the term of an individual serving as a member of a county property tax assessment board of appeals on June 30, 2025, who is not a resident of Indiana, expires July 1, 2025. The county fiscal body or board of county commissioners, whichever applies, that appointed the individual whose term expires shall appoint a member to serve the remainder of the individual's unexpired term. [Pre-1975 Property Tax Recodification Citation: 6-1-37-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.7-1983, SEC.8; P.L.24-1986, SEC.21; P.L.6-1997, SEC.91; P.L.198-2001, SEC.65; P.L.178-2002, SEC.35; P.L.228-2005, SEC.24; P.L.219-2007, SEC.72; P.L.182-2009(ss), SEC.166; P.L.112-2014, SEC.1; P.L.134-2014, SEC.3; P.L.207-2016, SEC.12; P.L.86-2018, SEC.59; P.L.236-2023, SEC.47; P.L.156-2024, SEC.18; P.L.1-2025, SEC.92; P.L.73-2025, SEC.3; P.L.230-2025, SEC.53.

Ind. Code § 6-1.1-28-2 Oath of members

Sec. 2. (a) Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and subscribe to the following oath: STATE OF INDIANA ) ) SS: COUNTY OF _______________ ) I, _________________, do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Indiana, and that I will faithfully and impartially discharge my duty under the law as a member of the Property Tax Assessment Board of Appeals for said county (or multiple county area); that I will, according to my best knowledge and judgment, assess, and review the assessment of all the property of said county (or multiple county area), and I will in no case assess any property at more or less than is provided by law, so help me God. _________________________ Member of The Board Subscribed and sworn to before me this ___ day of ___________, 20___. _________________________ County Auditor (b) This oath shall be administered by and filed with the: (1) county auditor for the county, in the case of a county property tax assessment board of appeals established under section 1 of this chapter; or (2) county auditor for the county required to provide administrative support under section 0.5 of this chapter, in the case of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-37-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.92; P.L.2-2005, SEC.19; P.L.207-2016, SEC.13.

Ind. Code § 6-1.1-28-3 County property tax assessment board of appeals; compensation of members

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter. (b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual service. The county council shall fix the rate of this compensation. The county assessor shall keep an attendance record for each meeting of the county property tax assessment board of appeals. At the close of each annual session, the county assessor shall certify to the county board of commissioners the number of days actually served by each member. The county board of commissioners may not allow claims for service on the county property tax assessment board of appeals for more days than the number of days certified by the county assessor. The compensation provided by this section shall be paid from the county treasury. [Pre-1975 Property Tax Recodification Citation: 6-1-37-3.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.93; P.L.207-2016, SEC.14.

Ind. Code § 6-1.1-28-4 Meetings; location

Sec. 4. (a) A county property tax assessment board of appeals established under section 1 of this chapter shall meet either in the room of the board of commissioners in the county courthouse or in some other room provided by the county board of commissioners. (b) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter may meet in a location as specified in the ordinances adopted to establish a multiple county property tax assessment board of appeals. [Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.94; P.L.207-2016, SEC.15.

Ind. Code § 6-1.1-28-5 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.26. Repealed by P.L.33-1994, SEC.4.

Ind. Code § 6-1.1-28-6 County property tax assessment board of appeals; notice of annual session

Sec. 6. This section applies to a county property tax assessment board of appeals established under section 1 of this chapter. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property tax assessment board. The county assessor shall give the notice two (2) weeks before the first meeting of the board by: (1) the publication: (A) in two (2) newspapers of general circulation which are published in the county; or (B) in one (1) newspaper of general circulation published in the county if the requirements of clause (A) cannot be satisfied; and (2) the posting of the notice on the county assessor's website. [Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.1-2001, SEC.4; P.L.245-2003, SEC.20; P.L.248-2015, SEC.5; P.L.207-2016, SEC.16; P.L.1-2025, SEC.93.

Ind. Code § 6-1.1-28-7 Repealed

[1975 Property Tax Recodification Citations: 6-1-37-5; 6-1-37-4 part; 6-1-37-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.1, SEC.8; P.L.69-1983, SEC.7; P.L.12-1992, SEC.26. Repealed by P.L.41-1993, SEC.54.

Ind. Code § 6-1.1-28-8 Duration of session; expenses and per diem; sessions called by department of local government finance

Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete. (b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of appeals that is called by the department of local government finance under subsection (c) shall be paid by the county auditor, who shall, without an appropriation being required, draw warrants on county funds not otherwise appropriated. In the case of a multiple county property tax assessment board of appeals under section 0.1 of this chapter, the costs and payment of the expenses and per diem compensation described in this subsection shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals. (c) The department of local government finance may also call a session of the county property tax assessment board of appeals after completion of a reassessment under a reassessment plan prepared under IC 6-1.1-4-4.2. The department of local government finance shall fix the time for and duration of the session. [Pre-1975 Property Tax Recodification Citation: 6-1-37-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.8; P.L.41-1993, SEC.22; P.L.1-2001, SEC.5; P.L.90-2002, SEC.215; P.L.112-2012, SEC.42; P.L.248-2015, SEC.6; P.L.207-2016, SEC.17; P.L.86-2018, SEC.60.

Ind. Code § 6-1.1-28-9 Powers

Sec. 9. (a) A county property tax assessment board of appeals may: (1) subpoena witnesses; (2) examine witnesses, under oath, on the assessment or valuation of property; (3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and (4) order the production of any papers related to the assessment or valuation of property. (b) The county sheriff shall serve all process issued under this section which are not served by a county assessor and shall obey all orders of the board. [Pre-1975 Property Tax Recodification Citation: 6-1-37-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.95; P.L.207-2016, SEC.18.

Ind. Code § 6-1.1-28-10 Field representatives and hearing examiners; compensation

Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment board of appeals may employ and fix the compensation of as many field representatives and hearing examiners as are necessary to promptly and efficiently perform the duties and functions of the board. In the case of a multiple county property tax assessment board of appeals, the counties participating in the multiple county property tax assessment board of appeals shall jointly determine the number and compensation of field representatives and hearing examiners to be employed by each county to promptly and efficiently perform the duties and functions of the multiple county property tax assessment board of appeals. A person employed under this subsection must be a person who is certified in Indiana as a level two or level three assessor-appraiser by the department of local government finance. (b) The number and compensation of all persons employed under this section are subject to the appropriations made for that purpose by the county council. [Pre-1975 Property Tax Recodification Citation: 6-1-37-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.12-1992, SEC.27; P.L.6-1997, SEC.96; P.L.90-2002, SEC.216; P.L.219-2007, SEC.73; P.L.207-2016, SEC.19.

Ind. Code § 6-1.1-28-11 Field representatives and hearing examiners; powers and duties

Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hearings on, assessments. The field representatives and hearing examiners shall report their findings to the board in writing at the conclusion of each review or hearing. After receipt of the written report, the board may take further evidence or hold further hearings. The final decision on each matter shall be made by the board based upon the field representative's or hearing officer's report, any additional evidence taken by the board, and any records that the board considers pertinent. [Pre-1975 Property Tax Recodification Citation: 6-1-37-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.97.

Ind. Code § 6-1.1-28-12 Annual report of appeals filed; requirements

Sec. 12. (a) This section applies beginning January 1, 2016. (b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before January 15 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6. (c) The report required by subsection (b) must include the following information: (1) The total number of appeals filed with the county PTABOA. (2) The appeals, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1.2. (3) The appeals, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1.2. (4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j). (5) The number of appeals pending with the county PTABOA on December 31 of the reporting year. (6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were: (A) resolved in favor of the taxpayer; (B) resolved in favor of the assessor; or (C) resolved in some other manner. (7) The number of appeals resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j) that were: (A) resolved in favor of the taxpayer; (B) resolved in favor of the assessor; or (C) resolved in some other manner. (8) The total number of parcels in the county. (9) The total reduction in assessed valuations requested by appellants in the reporting year. (10) The total reduction in assessed valuations approved by the county PTABOA in the reporting year. (11) The average length of time for an appeal in the reporting year. (12) The number of appeals for: (A) agricultural parcels; (B) residential parcels; (C) commercial parcels; (D) industrial parcels; (E) utility parcels; (F) exempt parcels; and (G) mobile or manufactured homes. (13) The number of appeals withdrawn. (14) The number of appeals where a taxpayer is represented by: (A) a tax representative; or (B) an attorney. (15) Any other information as required by the department of local government finance. The report may not include any confidential information. (d) A multiple county PTABOA shall submit a separate report under this section for each county participating in the multiple county PTABOA. A report filed under this subsection for a county participating in a multiple county PTABOA must provide information on the appeals that originated within the county. As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15; P.L.174-2022, SEC.43.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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