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 […]
6-1.1-46-6. Annual Reports to County Auditor
Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, each land bank that is located in the county shall transmit a report to the county auditor before February 1 of each assessment year in the deduction allowance period in the manner prescribed by the county […]
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 […]
6-1.1-45.5-1. 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) […]
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 […]
6-1.1-45-6. “Enterprise Zone Property”
Sec. 6. “Enterprise zone property” refers to real and tangible personal property that is located within an enterprise zone on an assessment date. As added by P.L.214-2005, SEC.16.