6-1.1-46.2-12. Fee for Filing an Application; Standards for Granting a Deduction
Sec. 12. A district board may, by resolution, do the following: (1) Impose a fee for the filing of an application for a deduction under this chapter. The fee may be sufficient to defray actual processing and administrative costs associated with the application. (2) Establish general written standards for the granting of a deduction under […]
6-1.1-47-1. Definitions
Sec. 1. The following definitions apply throughout this chapter: (1) “Eligible transfer of real property” means the transfer of an item of real property by a transferring entity under any of the following statutes: (A) IC 36-7-14-22.5. (B) IC 36-7-15.1-15.5. (C) IC 36-7-38. (2) “Land bank” has the meaning set forth in IC 36-7-38-1. (3) […]
6-1.1-47-2. Adoption of Ordinance
Sec. 2. (a) A county fiscal body of a county in which a transferring entity is authorized to operate may adopt an ordinance to have this chapter apply in the county. (b) An ordinance adopted under this section must specify the percentage of property tax revenue that is to be allocated to transferring entities under […]
6-1.1-46-7. List of Properties Eligible for the Deduction
Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county. (b) Each year in a county’s deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a list of those properties […]
6-1.1-47-3. Change of Allocation Percentage
Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance changing the percentage of property tax revenue that is to be allocated to transferring entities under this chapter. As […]
6-1.1-46-8. Administration of the Deduction
Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information received from the land banks in the county […]
6-1.1-47-4. Rescission of Ordinance
Sec. 4. If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may rescind the ordinance. As added by P.L.110-2017, SEC.2.
6-1.1-46.2-1. “District”
Sec. 1. As used in this chapter, “district” refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. As added by P.L.238-2017, SEC.18.
6-1.1-47-5. Effective Dates of Ordinances
Sec. 5. An ordinance adopted under this chapter is effective January 1 of the year following the year in which the ordinance is adopted. As added by P.L.110-2017, SEC.2.
6-1.1-46.2-2. “District Board”
Sec. 2. As used in this chapter, “district board” refers to an entrepreneur and enterprise district board designated under IC 5-28-15.5-2(d). As added by P.L.238-2017, SEC.18.