US Lawyer Database

6-1.1-12.1-11. Repealed

As added by P.L.25-1995, SEC.25. Amended by P.L.4-2005, SEC.36. Repealed by P.L.53-2014, SEC.71.

6-1.1-12.1-11.3. Waiver of Noncompliance

Sec. 11.3. (a) This section applies only to the following requirements: (1) Failure to provide the completed statement of benefits form to the designating body before the hearing required by section 2.5(c) of this chapter. (2) Failure to submit the completed statement of benefits form to the designating body before the: (A) initiation of the […]

6-1.1-12.1-15. Correction of Deduction Errors

Sec. 15. (a) If: (1) as the result of an error by a taxpayer the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and (2) the taxpayer is entitled to a correction […]

6-1.1-12.1-17. Abatement Schedules

Sec. 17. (a) A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors: (1) The total amount of the taxpayer’s investment in real and personal property. […]

6-1.1-12.1-18. Enhanced Abatement for Certain Business Personal Property; Specification of Percentage Amount; Maximum Duration; Review of Compliance With Statement of Benefits

Sec. 18. (a) This section applies to a deduction provided under section 4.5 of this chapter for new personal property with respect to a statement of benefits approved after June 30, 2015. (b) As used in this section, “business personal property” means personal property that: (1) is otherwise subject to assessment and taxation under this […]