reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-46.2-2 (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|6-1.1-46.2-2. "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.
IN Code § 6-1.1-46.2-3 (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|6-1.1-46.2-3. "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, paid utility receipts, executed lease agreements, or any other evidence of occupation that the district board requires.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-4 (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|6-1.1-46.2-4. Application for Deduction; District Board; Statement of Benefits; Contents

Sec. 4. The owner of an eligible vacant building may apply to a district board for a deduction under this chapter for the occupation of an eligible vacant building within a district. An application under this section must:(1) be submitted to the district board before the owner or tenant of the eligible vacant building occupies the eligible vacant building; and(2) include a statement of benefits specifying the following information:(A) A description of the eligible vacant building that the property owner or a tenant of the property owner will occupy.(B) An estimate of the number of individuals who will be employed or whose employment will be retained by the property owner or the tenant as a result of the occupation of the eligible vacant building, and an estimate of the annual salaries of those individuals.(C) Information regarding efforts by the owner or a previous owner to sell, lease, or rent the eligible vacant building during the period the eligible vacant building was unoccupied.(D) Information regarding the amount for which the eligible vacant building was offered for sale, lease, or rent by the owner or a previous owner during the period the eligible vacant building was unoccupied.(E) Any other information required by the district board.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-5 (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|6-1.1-46.2-5. Form; Application and Statement of Benefits; Public Record

Sec. 5. The department of local government finance shall prescribe a form for the application and statement of benefits under section 4 of this chapter. The application and statement of benefits are public records that may be inspected and copied under IC 5-14-3.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-6 (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|6-1.1-46.2-6. District Board Review of Application; Resolution to Approve Deduction; Required Findings; Approval by Fiscal Body of Municipality

Sec. 6. (a) The district board shall review an application and statement of benefits submitted under section 4 of this chapter, and the district board shall determine whether the property owner should be granted a deduction under this chapter after the district board has made the following findings:(1) Whether the estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed occupation of the eligible vacant building.(2) Whether the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed occupation of the eligible vacant building.(3) Whether any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed occupation of the eligible vacant building.(4) Whether the occupation of the eligible vacant building will increase the tax base and assist in the rehabilitation of the district.(5) Whether the totality of benefits is sufficient to justify the deduction.(b) A district board may adopt a resolution approving the application and statement of benefits and granting a deduction under this chapter if:(1) the district board makes the findings required by subsection (a); and(2) the granting of the deduction is approved by the fiscal body of the municipality in which the district is located.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-7 (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|6-1.1-46.2-7. Entitlement to Deduction; Eligible Vacant Building Used for Commercial or Industrial Purposes

Sec. 7. Except as otherwise provided in this chapter, if an application is approved by resolution of the district board and by resolution of the fiscal body of the municipality under section 6 of this chapter, the owner of the eligible vacant building is entitled to a deduction from the assessed value of the building if the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes. The property owner is entitled to the deduction:(1) for the first year in which the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes; and(2) for subsequent years determined in the abatement schedule under section 8 of this chapter in which the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-8 (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|6-1.1-46.2-8. Abatement Schedule; Duration

Sec. 8. The district board, with the approval of the fiscal body of the municipality in which the district is located, shall determine the abatement schedule for a deduction granted under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. An abatement schedule may not exceed ten (10) years.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-9 (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|6-1.1-46.2-9. Amount of Deduction

Sec. 9. Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of:(1) the assessed value of the building or part of the building that is occupied by the property owner or a tenant of the property owner; multiplied by(2) the percentage determined for the assessment date by the district board under section 8 of this chapter.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-10 (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|6-1.1-46.2-10. Process to Claim Deduction; Compliance Information

Sec. 10. (a) The district board shall send to the county auditor a certified copy of a resolution approving a deduction under this chapter. A property owner who desires to obtain a deduction under this chapter for an assessment date must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located. The property owner must file the deduction application with the county auditor before May 15 of the year that includes the assessment date and must provide a copy of the deduction application to the district board.(b) A deduction application filed by the property owner with the county auditor must provide the county auditor and the district board with information showing the extent to which there has been compliance with the statement of benefits approved under section 6 of this chapter. This information must be included in the deduction application and must also be updated each year in which the deduction is applicable according to a schedule determined by the district board.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-46.2-12 (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|6-1.1-46.2-12. Fee for Filing an Application; Standards for Granting a Deduction

Sec. 12. A district board may, by resolution, do the following:(1) Impose a fee for the filing of an application for a deduction under this chapter. The fee may be sufficient to defray actual processing and administrative costs associated with the application.(2) Establish general written standards for the granting of a deduction under this chapter. The written standards must be reasonably related to accomplishing the purposes of this chapter.As added by P.L.238-2017, SEC.18.
IN Code § 6-1.1-47-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|6-1.1-47-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Eligible transfer of real property" means the transfer of an item of real property by a transferring entity under any of the following statutes:(A) IC 36-7-14-22.5.(B) IC 36-7-15.1-15.5.(C) IC 36-7-38.(2) "Land bank" has the meaning set forth in IC 36-7-38-1.(3) "Redevelopment commission" includes:(A) a redevelopment commission established under IC 36-7-14; and(B) a metropolitan development commission established under IC 36-7-15.1.(4) "Transferring entity" means:(A) a land bank; or(B) a redevelopment commission.As added by P.L.110-2017, SEC.2.
IN Code § 6-1.1-47-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|6-1.1-47-2. Adoption of Ordinance

Sec. 2. (a) A county fiscal body of a county in which a transferring entity is authorized to operate may adopt an ordinance to have this chapter apply in the county.(b) An ordinance adopted under this section must specify the percentage of property tax revenue that is to be allocated to transferring entities under 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.2.
IN Code § 6-1.1-47-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|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 added by P.L.110-2017, SEC.2.
IN Code § 6-1.1-47-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|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.
IN Code § 6-1.1-47-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|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.
IN Code § 6-1.1-47-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|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 provides the information specified in subsection (b) for each eligible transfer of real property by the transferring entity:(1) on or after the later of:(A) the date on which the ordinance adopted under section 2 of this chapter became effective in the county; or(B) January 1 of the fifth year immediately preceding the year in which the report is due; and(2) before January 1 of the year in which the report is due.(b) For each eligible transfer of real property included in a report required under subsection (a), a transferring entity shall furnish the following information:(1) The date on which the real property was transferred.(2) The person to whom the transferring entity 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.2.
IN Code § 6-1.1-47-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities|6-1.1-47-7. Allocation of Property Taxes

Sec. 7. (a) For each year in which an ordinance adopted under section 2 of this chapter is in effect in a county, for each list submitted by a transferring entity under section 6 of this chapter, the county auditor shall allocate the property taxes collected for the items of real property on the list as follows:(1) The percentage specified in an ordinance adopted under section 2 or 3 of this chapter, as applicable, to the transferring entity.(2) One hundred percent (100%) minus the percentage described in subdivision (1) to the respective taxing districts in which the properties are located.Subject to annual appropriation by the county fiscal body, the county auditor shall distribute amounts allocated under subdivision (1) to the transferring entity at the same time other property taxes are apportioned and distributed. The county auditor shall apportion and distribute the amounts allocated to a taxing district under subdivision (2) among the taxing units of that taxing district in the same manner and at the same time as other property taxes are apportioned and distributed.(b) If an item of real property is listed on more than one (1) list that the county auditor receives under section 6 of this chapter, the county auditor shall make the allocation required under subsection (a)(1) to the transferring entity that transferred the item of real property most recently.As added by P.L.110-2017, SEC.2.
IN Code § 6-1.1-48-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-1. "Agricultural Products"

Sec. 1. As used in this chapter, "agricultural products" has the meaning set forth in IC 15-12-1-3.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-2. "Beginning Farmer"

Sec. 2. As used in this chapter, "beginning farmer" refers to a beginning farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-3. "Designating Body"

Sec. 3. As used in this chapter, "designating body" refers to the legislative body of a municipality.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-4. "Limited Resource Farmer"

Sec. 4. As used in this chapter, "limited resource farmer" refers to a farmer that qualifies as a limited resource farmer as determined by the United States Department of Agriculture.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-5. "Municipality"

Sec. 5. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-6. "Municipally Owned Utility"

Sec. 6. As used in this chapter, "municipally owned utility" has the meaning set forth in IC 8-1-2-1.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-7. "Partner Organization"

Sec. 7. As used in this chapter, "partner organization" means a nonprofit organization that:(1) is exempt under Section 501(c)(3) of the Internal Revenue Code; and(2) has a mission or purpose that includes supporting one (1) of the following:(A) A small or medium sized farmer.(B) A beginning farmer.(C) A limited resource farmer.(D) A socially disadvantaged farmer.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-8. "Qualifying Farmer"

Sec. 8. As used in this chapter, "qualifying farmer" means an individual or entity that is one (1) of the following:(1) A small or medium sized farmer.(2) A beginning farmer.(3) A limited resource farmer.(4) A socially disadvantaged farmer.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-9. "Small or Medium Sized Farmer"

Sec. 9. As used in this chapter, "small or medium sized farmer" means a farmer that has obtained either:(1) a Direct Farm Operating Microloan; or(2) a Direct Farm Ownership Microloan;administered by the United States Department of Agriculture Farm Service Agency.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-10. "Socially Disadvantaged Farmer"

Sec. 10. As used in this chapter, "socially disadvantaged farmer" refers to a socially disadvantaged farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-11. "Urban Agricultural Zone"

Sec. 11. As used in this chapter, "urban agricultural zone" refers to an area designated under this chapter as an urban agricultural zone within which a qualifying farmer:(1) processes;(2) grows by horizontal or vertical methods;(3) raises; or(4) produces;agricultural products on land. The term does not include rooftop gardening or farming practices that occur on the top of a building or residential home.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-12. Application Requirements

Sec. 12. (a) A qualifying farmer may apply to a designating body to have an area designated as an urban agricultural zone.(b) An application under this section must demonstrate or identify the following:(1) That the applicant is a qualifying farmer.(2) The number of jobs to be created, maintained, or supported within the proposed urban agricultural zone.(3) The types of agricultural products to be produced within the proposed urban agricultural zone.(4) The geographic description of the area that will be included in the proposed urban agricultural zone.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-13. Tax Eligibility

Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-14. Hearing; Notice

Sec. 14. (a) Before a designating body can designate an area as an urban agricultural zone, the designating body must set a date and time for a public hearing on the application of a qualifying farmer to have an area designated as an urban agricultural zone.(b) At least thirty (30) days before a hearing held under this section, the designating body shall publish notice of the hearing in a newspaper of general circulation in the municipality containing the land that a qualifying farmer proposes be designated as an urban agricultural zone. The notice shall state the time, location, date, and purpose of the hearing.(c) A designating body may continue a hearing under this section to another date.As added by P.L.188-2021, SEC.1.