Sec. 0.2. The addition of IC 4-4-6.1-1.7 (before its repeal, now codified in section 4 of this chapter) by P.L.25-1995 applies to property taxes first due and payable after December 31, 1996. As added by P.L.220-2011, SEC.108.
Sec. 0.3. (a) As used in this section, “zone business” refers to a business that accesses at least one (1) tax credit or exemption incentive under IC 4-4-6.1 (before its repeal). (b) Notwithstanding IC 4-4-6.1-2.5 (before its repeal), as amended by P.L.8-1994, a zone business that after August 2, 1993, and on or before December […]
Sec. 0.4. (a) As used in this section, “board” refers to the enterprise zone board established by IC 4-4-6.1-1 (before its repeal). (b) A zone business that: (1) submitted to the board, on a form prescribed by the board, a verified summary concerning the amount of tax credits and exemptions claimed by the business in […]
Sec. 0.5. A person that: (1) did not qualify in any taxable year beginning in 1995, 1996, or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7 (before its amendment by P.L.14-1997 and before its repeal); (2) would have qualified for the enterprise zone incentives under IC 4-4-6.1-1.7 (as amended by P.L.14-1997 and before its repeal); […]
Sec. 1. (a) As used in this chapter, “high technology business operations” means the operations in Indiana of a business engaged in the following: (1) Advanced computing. (2) Creation of advanced materials. (3) Biotechnology. (4) Electronic device technology. (5) Environmental technology. (6) Medical device technology. (b) For purposes of this section, “advanced computing” means technology […]
Sec. 10. (a) Except as provided in this section, an enterprise zone expires ten (10) years after the day on which it is designated by the board. (b) In the period beginning December 1, 2008, and ending December 31, 2014, an enterprise zone does not expire under this section if the fiscal body of the […]
Sec. 11. (a) Notwithstanding any other provision of this chapter, one (1) or more units (as defined in IC 36-1-2-23) may declare all or any part of a military base or another military installation that is inactive, closed, or scheduled for closure as an enterprise zone. The declaration shall be made by a resolution of […]
Sec. 13. (a) There is established in each enterprise zone an urban enterprise association (U.E.A.). The twelve (12) members of the U.E.A. shall be chosen as follows: (1) The governor shall appoint the following: (A) One (1) state legislator whose district includes all or part of the enterprise zone. (B) One (1) representative of the […]
Sec. 14. (a) A U.E.A. shall do the following: (1) Coordinate zone development activities. (2) Serve as a catalyst for zone development. (3) Promote the zone to outside groups and individuals. (4) Establish a formal line of communication with residents and businesses in the zone. (5) Act as a liaison between residents, businesses, the municipality, […]
Sec. 16. Whenever federal or state money is available for job training purposes, considerations shall, to the extent possible, be given to training residents of enterprise zones in industry specific skills relevant to a resident’s particular zone. As added by P.L.4-2005, SEC.34.
Sec. 17. The state pledges to and agrees with the direct recipient of any enterprise zone incentive under this chapter that the state will not limit or alter the rights vested in the U.E.A. to fulfill the terms of any agreements it makes with those recipients or in any way impair the rights and remedies […]
Sec. 2. As used in this chapter, “U.E.A.” refers to an urban enterprise association established under section 13 of this chapter. As added by P.L.4-2005, SEC.34.
Sec. 3. As used in this chapter, “zone business” means an entity that accesses at least one (1) tax credit, deduction, or exemption incentive available under this chapter, IC 6-1.1-45, IC 6-3-3-10, IC 6-3.1-7 (before its expiration), or IC 6-3.1-10 (before its expiration). As added by P.L.4-2005, SEC.34. Amended by P.L.214-2005, SEC.7; P.L.146-2008, SEC.41; P.L.238-2017, […]
Sec. 4. (a) Except as provided in subsection (b): (1) a package liquor store that holds a liquor dealer’s permit under IC 7.1-3-10; or (2) any other entity that is required to operate under a license issued under IC 7.1; is not eligible for incentives available to zone businesses. (b) Subsection (a) does not apply […]
Sec. 5.7. (a) Beginning after December 31, 2018, a zone U.E.A. has the following powers, in addition to other powers that are contained in this chapter: (1) To request the waiver of a municipal ordinance or regulation as provided in section 14(c) of this chapter. (2) To adopt guidelines for the disqualification of a zone […]
Sec. 7.3. (a) A zone business that claims any of the incentives available to zone businesses shall, before June 1 of each year: (1) submit to the zone U.E.A., on a form prescribed by the zone U.E.A., a verified summary concerning the amount of tax credits and exemptions claimed by the zone business in the […]
Sec. 7.5. A summary submitted to the corporation or a zone U.E.A. under section 7 of this chapter (before its expiration on December 31, 2018), or a record obtained by the corporation under section 7 of this chapter (before its expiration on December 31, 2018) is confidential. A U.E.A. member, an agent of a U.E.A. […]
Sec. 8. (a) This section applies to records and other information, including records and information that are otherwise confidential, maintained by the following: (1) The board. (2) A U.E.A. (3) The department of state revenue. (4) The corporation. (5) The department of local government finance. (6) A county auditor. (7) A township assessor (if any). […]
