6-1.1-45-5. “Enterprise Zone Location”
Sec. 5. “Enterprise zone location” means a lot, parcel, or tract of land located in an enterprise zone. As added by P.L.214-2005, SEC.16.
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.
6-1.1-45-6.2. “Entrepreneur and Enterprise District”
Sec. 6.2. “Entrepreneur and enterprise district” refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. As added by P.L.238-2017, SEC.11.
6-1.1-42-31. Public Documents and Records; Confidential Information
Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document. (b) The following information is a public record if filed under section 29 of this chapter: (1) The name and address of the taxpayer. (2) The location and description of the new manufacturing equipment for which […]
6-1.1-45-6.4. “Entrepreneur and Enterprise District Location”
Sec. 6.4. “Entrepreneur and enterprise district location” means a lot, parcel, or tract of land located in an entrepreneur and enterprise district. As added by P.L.238-2017, SEC.12.
6-1.1-42-32. Publication and Filing of Deduction Information by Auditor
Sec. 32. (a) Each calendar year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter: (1) A list of the approved deduction applications that were filed under this chapter during that year. The list must contain the following: (A) The name and […]
6-1.1-45-6.6. “Entrepreneur and Enterprise District Property”
Sec. 6.6. “Entrepreneur and enterprise district property” refers to real and tangible personal property that is located within an entrepreneur and enterprise district on an assessment date. As added by P.L.238-2017, SEC.13.
6-1.1-42-33. Designating Body Not Granted Authority to Exempt Person From Certain Requirements; Waiver of Noncompliance
Sec. 33. (a) This section applies only to the following requirements under this chapter: (1) Failure to provide the completed statement of benefits form to the designating body before the hearing required under this chapter. (2) Failure to submit the completed statement of benefits form to the designating body before the initiation of the remediation […]
6-1.1-45-7. “Qualified Investment”
Sec. 7. As used in this chapter, “qualified investment” means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer’s zone business or district business is located: (1) The purchase of a building. (2) The purchase of new manufacturing or production equipment. (3) Costs […]
6-1.1-42-18. Statement of Benefits for Assessed Valuation Deduction
Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for the deduction to the designating body before the date specified in section 17 of this chapter. (b) The statement of benefits must: (1) describe the property that is the subject of the application; (2) estimate the […]