Indiana § 6-9-39-5 - Collection; designation of collection method by ordinance
Full text of Indiana Indiana Code § 6-9-39-5 — Collection; designation of collection method by ordinance, with citation guidance and answers to common questions.
§ 6-9-39-5. Collection; designation of collection method by ordinance
Sec. 5. (a) The fiscal body of a county may collect a county option dog tax imposed under section 3 of this chapter by any combination of the following methods:
(1) By designating one (1) or more persons in the county to collect the tax.
(2) By requiring a person who harbors or keeps a taxable dog to submit a complete and accurate county option dog tax return.
(3) By a method other than a method described in subdivision (1) or (2) as determined by the fiscal body of the county.
(b) A designee under subsection (a)(1) may retain a fee from the tax collected for each taxable dog in an amount determined by the fiscal body not to exceed seventy-five cents ($0.75). A designee shall remit the balance of the money collected to the county treasurer by the tenth day of each month.
(c) If a fiscal body chooses to collect a county option dog tax imposed under section 3 of this chapter by requiring the submission of a county option dog tax return under subsection (a), the county treasurer may include a county option dog tax return form with every property tax statement that is mailed to a person under IC 6-1.1-22-8.1(a)(1).
(d) The department of local government finance shall prescribe a county option dog tax return form that a county may use for the reporting of county option dog tax liability.
As added by P.L.162-2006, SEC.36. Amended by P.L.3-2008, SEC.67; P.L.87-2009, SEC.15.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-39-5
What does Indiana Code § 6-9-39-5 cover?
Section 6-9-39-5 ("Collection; designation of collection method by ordinance") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-9-39-5?
A common citation format is "Indiana Code § 6-9-39-5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-9-39-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.