6-1.1-12.1-8. Publishing and Filing Deduction Information
Sec. 8. (a) Not later than December 31 of each year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter: (1) A list of the deduction applications that were filed under this chapter during that year that resulted in deductions being applied […]
6-1.1-12.1-9. Deadline for Approval of Statement of Benefits; Extension
Sec. 9. Notwithstanding any other provision of this chapter, a designating body may not approve a statement of benefits for a deduction under section 3, 4.5, or 4.8 of this chapter after the approval deadline, which is determined in the following manner: (1) The initial approval deadline is December 31, 2011. (2) Subject to subdivision […]
6-1.1-12.1-9.5. Waiver of Noncompliance
Sec. 9.5. (a) As used in this section, “clerical error” includes mathematical errors and omitted signatures. (b) Except as provided in section 9 of this chapter, the designating body may by resolution waive noncompliance with the following requirements in this chapter with respect to a particular deduction under this chapter: (1) a filing deadline applicable […]
6-1.1-12.1-10. Retroactive Approval of Statement of Benefits; Applicability
Sec. 10. (a) This section applies to a town having a population of more than one thousand (1,000) located in a county having a population of more than twenty-eight thousand (28,000) and less than twenty-eight thousand one hundred eighty-one (28,181). (b) Notwithstanding sections 3 and 4.5 of this chapter, the submission of a statement of […]
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 Repealed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 Repealed by P.L.53-2014, SEC.71.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 […]
6-1.1-12.1-12. Repayment of Deduction Falsely Obtained; Appeal; Calculation; Distribution of Repayment
Sec. 12. (a) A property owner that has received a deduction under section 3, or 4.5 of this chapter is subject to the provisions of this section if the designating body adopts a resolution incorporating the provisions of this section for the economic revitalization area in which the property owner is located. (b) If: (1) […]
6-1.1-12.1-12.5. Distribution of Reimbursement, Repayment, or Penalty Imposed for Failure to Comply With Requirements
Sec. 12.5. Except as provided in section 12(f) of this chapter, if a county or municipality receives a reimbursement, repayment, or penalty from a taxpayer on account of the taxpayer’s failure to comply with the statement of benefits provided by the taxpayer or on account of the taxpayer’s failure to comply with any other requirement […]
6-1.1-12.1-13. Department of Local Government Finance Rules
Sec. 13. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.245-2003, SEC.12.
6-1.1-12.1-14. Local Government Authority to Impose Fee With Consent of Property Owner; Fee Amount; Distribution
Sec. 14. (a) This section does not apply to: (1) a deduction under section 3 of this chapter for property located in a residentially distressed area; or (2) any other deduction under section 3 or 4.5 of this chapter for which a statement of benefits was approved before July 1, 2004. (b) A property owner […]