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.
6-1.1-47-6. Annual Reports to County Auditor
Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county for a year, each transferring entity that is located in the county shall transmit a report to the county auditor before February 1 of the assessment year in the manner prescribed by the county auditor that […]
6-1.1-46.2-3. “Eligible Vacant Building”
Sec. 3. As used in this chapter, “eligible vacant building” means a building that: (1) is zoned for commercial or industrial purposes; and (2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, […]
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 […]