6-1.1-45-8. “Zone Business”
Sec. 8. “Zone business” has the meaning set forth in IC 5-28-15-3. As added by P.L.214-2005, SEC.16.
6-1.1-45-9. Eligibility for Deduction; Amount; Conditions; Approval by Fiscal Body or Legislative Body
Sec. 9. (a) Subject to subsection (d), a taxpayer that makes a qualified investment is entitled to a deduction from the assessed value of the taxpayer’s enterprise zone property located at the enterprise zone location for which the taxpayer made the qualified investment. The amount of the deduction is equal to the remainder of: (1) […]
6-1.1-45-10. Deduction Application; Extension
Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for which the deduction is claimed was located on […]
6-1.1-45-11. Eligibility; Appeals
Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of the determination before August 15 of the year in which the application is made. (b) A person may appeal the determination of the county auditor under subsection (a) by filing a complaint in […]
6-1.1-45-12. Deduction Limitation; Claiming Deduction After Expiration of Zone
Sec. 12. (a) Subject to subsection (b), a taxpayer may claim a deduction under this chapter for property other than property located in a consolidated city for an assessment date that occurs after: (1) the expiration of the enterprise zone in which the enterprise zone property for which the taxpayer made the qualified investment is […]
6-1.1-45-1. Definition Applicability
Sec. 1. The definitions in this chapter apply throughout this chapter. As added by P.L.214-2005, SEC.16.
6-1.1-45-2. “Base Year Assessed Value”
Sec. 2. “Base year assessed value” equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in which a taxpayer makes a qualified investment with respect to the […]
6-1.1-45-3. “Corporation”
Sec. 3. “Corporation” refers to the Indiana economic development corporation established under IC 5-28-3-1. As added by P.L.214-2005, SEC.16.
6-1.1-45-3.5. “District Business”
Sec. 3.5. “District business” has the meaning set forth in IC 5-28-15.5-1. As added by P.L.238-2017, SEC.10.
6-1.1-45-4. “Enterprise Zone”
Sec. 4. “Enterprise zone” refers to an enterprise zone created under IC 5-28-15. As added by P.L.214-2005, SEC.16.