Enlarge image | Reset Form SINGLE RETURN BUSINESS TANGIBLE JANUARY 1, _______ PERSONAL PROPERTY FORM 104-SR For Assessor's Use Only State Form53855 (R6 / 1-23) Prescribed by the Department of Local Government Finance INSTRUCTIONS: 1. This form must accompany a Single Return Business Tangible Personal Property Form (Form 103-SR). 2. This form must be filed with the county assessor not later than May 15, unless an extension is granted in writing. NOTE: For taxpayers with less than $80,000 in acquisition costs to report within the county, legislation was passed in 2021 which exempts the property. If you are declaring this exemption, please file Form 103-Short or Form 103-Long. TAXPAYER INFORMATION Name of Taxpayer (please type or print) County Name Business is Conducted Under NAICS Code Number* Property Address (number and street, city, state, and ZIP code) Nature of Business Name for Assessment and Tax Notice (if different than above) Mailing Address for Assessment and Tax Notice (number and street, city, state, and ZIP code) (if different than above) FILING REQUIREMENT All taxpayers filing Form 103-SR must complete Form 104-SR. Taxpayers filing Forms 102, 103-Long , or 103-Short must complete Form 104. ADDITIONAL RETURN REQUIREMENTS A copy of Form 103-SR and Form 104-SR, for each township listed on the return, must be filed with the county assessor. Were expenditures made since the last assessment date for improvements on any real estate owned, possessed, Yes ☐ No or occupied by the taxpayer in the township wherein this return is filed? ☐ (If Yes, attach a statement setting forth: name of owner, location of real estate and explaining nature, cost, beginning date of construction or improvements, and date construction was completed. If not completed as of January 1, state the percentage completed at that time.) [IC 6-1.1-5-13] SUMMARY LOCATION NUMBER LOCATION NUMBER LOCATION NUMBER (Round all numbers to nearest ten dollars) ______________ ______________ ______________ SCHEDULE A – PERSONAL PROPERTY + $ $ $ FINAL ASSESSED VALUE = $ $ $ SUMMARY LOCATION NUMBER LOCATION NUMBER LOCATION NUMBER (Round all numbers to nearest ten dollars) ______________ ______________ ______________ SCHEDULE A – PERSONAL PROPERTY + $ $ $ FINAL ASSESSED VALUE = $ $ $ * NAICS – North American Industry Classification System – A complete list of codes may be found at: www.census.gov. For further information, contact the assessor (contact information is available at: http://www.in.gov/dlgf/contact-your-local-officials). Page 1 of 2 |
Enlarge image | Name of Taxpayer (please type or print) Name of County Summary of Assessed Values for all Location in this County ☐ Additional Sheets Attached (attach additional sheets, if necessary) LOCATION TOWNSHIP DLGF TAXING NAME UNDER WHICH BUSINESS IS CONDUCTED (DBA) (if different than above) NUMBER DISTRICT NUMBER AND SPECIFIC STREET ADDRESS (number and street, city, state, and ZIP code) PENALTIES FOR FAILURE TO FILE COMPLETE RETURN FORMS Failure to file a return on or before the due date, as required by law, will result in the imposition of a twenty-five dollar ($25.00) penalty. In addition, if a return is not filed within thirty (30) days after such return is due, a penalty equal to twenty percent (20%) of the taxes finally determined to be due with respect to the property which should have been reported will be imposed. A personal property return is not due until the expiration of any extension period granted by the township assessor or county assessor under IC 6-1.1-3-7(b). If the total assessed value that a person reports on a personal property return is less than the total assessed value that the person is required by law to report and if the amount of the undervaluation exceeds five percent (5%) of the value that should have been reported on the return, then the county auditor shall add a penalty of twenty percent (20%) of the additional taxes finally determined to be due as a result of the undervaluation. In completing a personal property return, a taxpayer must make a complete disclosure of all information relating to the value, nature, or location of personal property owned, held, possessed, or controlled on the assessment date [IC 6-1.1-3-9(a)], and information relating to improvements made since the preceding assessment date to real property owned, possessed, or occupied by the taxpayer [IC 6-1.1-5-13]. This information would include, but not be limited to, completion of the heading and related information, answers to all questions and entries on all of the appropriate lines on the face of the return. If such information is not provided, the taxpayer will be contacted and directed to provide that information. In addition, a penalty of twenty-five dollars ($25.00) will be imposed. [IC 6-1.1-37-7(d)] The above penalties are due on the property tax installment next due for the return whether or not an appeal is filed with the Indiana Tax Court with respect to the tax due on that installment. [IC 6-1.1-37-7(f)] SIGNATURE AND VERIFICATION Under penalties of perjury, I hereby certify that this return (including accompanying schedules and statements), to the best of my knowledge and belief, is true, correct, complete, and reports all tangible personal property subject to taxation, owned, held, possessed, or controlled by the named taxpayer in the stated township or taxing district on the assessment date of this return, as required by law; and is prepared in accordance with IC 6-1.1 et seq., as amended, and regulations promulgated with respect thereto. Signature of Authorized Person Printed Name of Authorized Person Date (month, day, year) Title of Authorized Person Telephone Number Email of Authorized Person ( ) Page 2 of 2 |