reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-45-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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.
IN Code § 6-1.1-45-6.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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.
IN Code § 6-1.1-45-6.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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.
IN Code § 6-1.1-45-6.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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.
IN Code § 6-1.1-45-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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 associated with the repair, rehabilitation, or modernization of an existing building and related improvements.(4) Onsite infrastructure improvements.(5) The construction of a new building.(6) Costs associated with retooling existing machinery.(7) In the case of an entrepreneur and enterprise district, the purchase of:(A) new information technology equipment (as defined in IC 6-1.1-12.1-1);(B) new logistical distribution equipment (as defined in IC 6-1.1-12.1-1); or(C) new research and development equipment (as defined in IC 6-1.1-12.1-1).As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.14.
IN Code § 6-1.1-45-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-8. "Zone Business"

Sec. 8. "Zone business" has the meaning set forth in IC 5-28-15-3.As added by P.L.214-2005, SEC.16.
IN Code § 6-1.1-45-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-10. Deduction Application; Extension

Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for which the deduction is claimed was located on the assessment date. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. Except as provided in subsections (c) and (d), the application must be filed before May 15 of the assessment year to obtain the deduction.(b) A taxpayer shall include on an application filed under this section all information that the department of local government finance and the corporation require to determine eligibility for the deduction provided under this chapter.(c) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's application if:(1) the taxpayer submits a written application for an extension before May 15 of the assessment year; and(2) the taxpayer is prevented from filing a timely application because of sickness, absence from the county, or any other good and sufficient reason.(d) An urban enterprise association created under IC 5-28-15-13, in the case of a zone business, or a district board, in the case of a district business, may by resolution waive failure to file a:(1) timely; or(2) complete;deduction application under this section. Before adopting a waiver under this section, the urban enterprise association or the district board shall conduct a public hearing on the waiver.As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.6; P.L.238-2017, SEC.16.
IN Code § 6-1.1-45-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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 the office of the clerk of the circuit or superior court not later than forty-five (45) days after the county auditor gives the person notice of the determination.As added by P.L.214-2005, SEC.16.
IN Code § 6-1.1-45-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|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 located; or(2) the expiration of the entrepreneur and enterprise district in which the entrepreneur and enterprise district property for which the taxpayer made the qualified investment under IC 5-28-15.5 is located.(b) A taxpayer may not claim a deduction under this chapter for more than ten (10) years.As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.7; P.L.238-2017, SEC.17.
IN Code § 6-1.1-45.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|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) penalties; and(E) costs;assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;(5) "department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and(6) "fiscal body" refers to the fiscal body of:(A) the city if the brownfield is located in a city;(B) the town if the brownfield is located in a town; or(C) the county if the brownfield is not located in a city or town.As added by P.L.208-2005, SEC.1.
IN Code § 6-1.1-45.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|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) the amount of the delinquent tax liability; and(B) when the delinquent tax liability arose;(3) describe:(A) the manner in which; and(B) when;the petitioner acquired or proposes to acquire the brownfield;(4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;(5) describe the plan of the petitioner for:(A) addressing any contaminants on the brownfield; and(B) the intended use of the brownfield;(6) include the date by which the plan referred to in subdivision (5) will be completed;(7) include a statement from the department of environmental management that the property is a brownfield;(8) state whether the petitioner:(A) has had an ownership interest in an entity that contributed; or(B) has contributed;to the contaminant or contaminants on the brownfield;(9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;(10) state that the petitioner seeks:(A) a waiver of the delinquent tax liability; or(B) a reduction of the delinquent tax liability in a specified amount; and(11) be accompanied by a fee in an amount established by the county auditor for:(A) completing a title search; and(B) processing the petition.As added by P.L.208-2005, SEC.1.
IN Code § 6-1.1-45.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|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 completed petition with the county auditor. On receipt of a complete petition, the county auditor shall forward a copy of the complete petition to:(1) the assessor of the township in which the brownfield is located, or the county assessor if there is no township assessor for the township;(2) the owner, if different from the petitioner;(3) all persons that have, as of the date of the filing of the petition, a substantial property interest of public record in the brownfield;(4) the board;(5) the fiscal body;(6) the department of environmental management; and(7) the department.As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.305.
IN Code § 6-1.1-45.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|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) the owner, if different from the petitioner;(C) all persons that have, as of the date the petition was filed, a substantial interest of public record in the brownfield; and(D) the assessor of the township in which the brownfield is located, or the county assessor if there is no township assessor for the township; and(2) under IC 5-3-1.As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.306.
IN Code § 6-1.1-45.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|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 proposed to be acquired as a result of:(A) sale or abandonment in a bankruptcy proceeding;(B) foreclosure or a sheriff's sale;(C) receivership; or(D) purchase from a political subdivision;(2) the plan referred to in section 2(5) of this chapter is in the best interest of the community;(3) the waiver or reduction of the delinquent tax liability:(A) is in the public interest; and(B) will facilitate development or use of the brownfield;(4) the petitioner:(A) has not had an ownership interest in an entity that contributed; and(B) has not contributed;to the contaminant or contaminants on the brownfield;(5) the department of environmental management has determined that the property is a brownfield;(6) if the petitioner is the owner of the brownfield, the delinquent tax liability sought to be waived or reduced arose before the petitioner's acquisition of the brownfield; and(7) no part of the delinquent tax liability can reasonably be collected from a person other than the owner of the brownfield.(b) After the hearing and completion of any additional investigation of the brownfield or of the petitioner that the board considers necessary, the board shall:(1) give notice, by mail, to the parties listed in section 4(1) of this chapter of the board's recommendation that:(A) the fiscal body deny the petition; or(B) the department:(i) deny the petition;(ii) waive the delinquent tax liability, subject to section 8(g) of this chapter; or(iii) reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter; and(2) forward to the department and the fiscal body a copy of:(A) the board's recommendation; and(B) the documents submitted to or collected by the board at the public hearing or during the course of the board's investigation of the brownfield or of the petitioner.As added by P.L.208-2005, SEC.1.
IN Code § 6-1.1-45.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|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 chapter; or(C) recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.The fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.(b) The fiscal body shall:(1) publish notice under IC 5-3-1 of its consideration of the petition under this section; and(2) forward to the department written notice of its action under this section.As added by P.L.208-2005, SEC.1.
IN Code § 6-1.1-45.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|6-1.1-45.5-7. Review and Action by Department of Local Government Finance

Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall:(1) review:(A) the petition and all other materials submitted by the board; and(B) the notice received from the fiscal body; and(2) subject to subsection (b), determine whether to:(A) deny the petition;(B) waive the delinquent tax liability, subject to section 8(g) of this chapter; or(C) reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.The department may reduce the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board or the fiscal body.(b) The department's determination to waive or reduce the delinquent tax liability under subsection (a) is subject to the limitation in section 8(f)(2) of this chapter.As added by P.L.208-2005, SEC.1.
IN Code § 6-1.1-45.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45.5. Brownfield Tax Reduction or Waiver|6-1.1-45.5-9. Appeal of Action of Department of Local Government Finance

Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department's final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department gives the petitioner notice of the final determination.As added by P.L.208-2005, SEC.1.
IN Code § 6-1.1-46-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|6-1.1-46-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Deduction allowance period" for a county means the period:(A) beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and(B) ending on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs, if the county fiscal body has adopted an ordinance specifying the termination date of the eligible transfer period under section 4 of this chapter.(2) "Eligible transfer period" for a county means the period:(A) beginning on the date the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and(B) ending on the termination date specified in an ordinance adopted by the county fiscal body under section 4 of this chapter, if any.(3) "Land bank" has the meaning set forth in IC 36-7-38-1.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|6-1.1-46-2. Adoption of Ordinance

Sec. 2. (a) A county fiscal body of a county in which a land bank is established may adopt an ordinance to have this chapter apply in the county.(b) An ordinance adopted under this section must specify the percentage of assessed valuation to use in computing the deduction provided by this chapter. The percentage must be at least twenty-five percent (25%) and at most fifty percent (50%).(c) If a county fiscal body wishes to adopt an ordinance under this section, the county fiscal officer shall, in addition to any other notices required for the adoption of an ordinance, issue a notice to the fiscal officer of each taxing unit that would be affected by the adoption of the ordinance at least twenty-one (21) days before the date on which the county fiscal body intends to hold a hearing on the proposed ordinance.(d) After the county fiscal body hears the public testimony on the proposed ordinance, the county fiscal body may adopt an ordinance to have this chapter apply in the county.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|6-1.1-46-3. Change of Deduction 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 that changes the percentage of assessed valuation to use in computing the deduction provided by this chapter.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|6-1.1-46-4. Termination of Eligible Transfer Period

Sec. 4. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may adopt an ordinance specifying the date on which the eligible transfer period is to terminate.(b) If a county fiscal body has adopted an ordinance under subsection (a), the ordinances adopted under this chapter expire on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|6-1.1-46-5. Deduction

Sec. 5. If an ordinance adopted under section 2 of this chapter is in effect in a county, a person to whom a land bank transfers real property in a county during the eligible transfer period is entitled to a deduction from the assessed value of the real property for each of the five (5) consecutive years immediately following the year in which the land bank transfers the real property to the person in an amount equal to:(1) the percentage specified in an ordinance adopted under section 2 or 3 of this chapter, as applicable; multiplied by(2) the assessed value of the property transferred by the land bank to the person.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|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 auditor that provides the information specified in subsection (b) for each property transferred by the land bank:(1) after the later of:(A) the date on which the eligible transfer period began; or(B) January 1 of the fifth year immediately preceding the year in which the report is due; and(2) before the earlier of:(A) the termination date of the eligible transfer period as specified in an ordinance adopted under section 4 of this chapter, if any; or(B) January 1 of the year in which the report is due.(b) For each item of real property included in a report required under subsection (a), a land bank shall furnish the following information:(1) The date on which the real property was transferred.(2) The person to whom the land bank transferred the real property.(3) The street address of the real property, if any.(4) The key number of the real property.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|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 described in the report that, on January 1 of the year, continued to be owned by the person to whom the real property was transferred by the land bank.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46. County Option Deduction for Land Bank Transferees|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 under section 6 of this chapter and other information available to the county auditor.As added by P.L.110-2017, SEC.1.
IN Code § 6-1.1-46.2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District|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.