6-1.1-45.5-5. County Property Tax Assessment Board of Appeals Recommendation; Notice; Forwarding
Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that the department grant the petition or that the department approve a reduction of the delinquent tax liability in an amount less than the amount sought by the petitioner if the board determines that: (1) the brownfield was acquired or is […]
6-1.1-45.5-6. Review and Recommendation by Fiscal Body; Notice; Forwarding
Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting: (1) review the petition and all other materials submitted by the board under section 5 of this chapter; and (2) determine whether to: (A) deny the petition; (B) recommend that the department waive the delinquent tax liability, subject to section 8(g) of this […]
6-1.1-45.5-7. Review and Action by Department of Local Government Finance
Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall: (1) review: (A) the petition and all other materials submitted by the board; and (B) the notice received from the fiscal body; and (2) subject to subsection (b), determine […]
6-1.1-45.5-8. Notice of Action of Department of Local Government Finance; Additional Review by Department; Proof of Ownership; County Auditor Review of Plan Completion
Sec. 8. (a) The department shall give notice of its determination under section 7 of this chapter and the right to seek an appeal of the determination by mail to: (1) the petitioner; (2) the owner, if different from the petitioner; (3) all persons that have, as of the date the petition was filed under […]
6-1.1-45.5-9. Appeal of Action of Department of Local Government Finance
Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department’s final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department gives the petitioner notice of the final determination. […]
6-1.1-45.5-1. Definitions
Sec. 1. As used in this chapter: (1) “board” refers to the county property tax assessment board of appeals; (2) “brownfield” has the meaning set forth in IC 13-11-2-19.3; (3) “contaminant” has the meaning set forth in IC 13-11-2-42; (4) “delinquent tax liability” means: (A) delinquent property taxes; (B) delinquent special assessments; (C) interest; (D) […]
6-1.1-45.5-2. Form and Content of Petition
Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must: (1) be on a form: (A) prescribed by the state board of accounts; and (B) approved by the department; (2) state: (A) […]
6-1.1-45.5-3. County Auditor Action on Petition; Correction of Defects; Forwarding
Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The petitioner may correct the defects and file the […]
6-1.1-45.5-4. County Property Tax Assessment Board of Appeals Hearing; Notice
Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this chapter, the board shall at its earliest opportunity conduct a public hearing on the petition. The board shall give notice of the date, time, and place fixed for the hearing: (1) by mail to: (A) the petitioner; (B) […]