reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-41-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-4. Submission of Proposal to Department of Local Government Finance; Certification

Sec. 4. (a) A political subdivision that in any year adopts a proposal under this chapter must submit the proposal to the department of local government finance:(1) before August 2 of that year, for years before 2018; and(2) before June 1 of that year, for years after 2017.(b) Subject to subsections (c) and (d), the department of local government finance shall certify to the political subdivision that the proposal has a property tax rate that does not exceed the maximum property tax rate allowed by the applicable statute described in section 1 of this chapter. If the proposal has a property tax rate that exceeds the maximum property tax rate allowed by the applicable statute described in section 1 of this chapter, the department of local government finance shall certify the proposal at a rate equal to the maximum property tax rate allowed by the applicable statute under section 1 of this chapter.(c) The department of local government finance may not decline to certify a proposal under subsection (b) unless the political subdivision fails to submit the proposal before the date described in subsection (a).(d) If a petition is filed pursuant to section 6 of this chapter, the department of local government finance may not certify a proposal under subsection (b) until:(1) a hearing has been conducted under section 7 of this chapter; and(2) a final determination has been made on the petition under section 9 of this chapter.If section 9 of this chapter applies, the department of local government finance may decline to certify the proposal.As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.275; P.L.184-2016, SEC.21; P.L.38-2021, SEC.40.
IN Code § 6-1.1-41-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-6. Objections to Establishment of Fund or Increase in Tax Rate Related to Fund

Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision may file a petition with the county auditor stating their objections to an action described in section 2 of this chapter. Upon the filing of the petition, the county auditor shall immediately certify the petition to the department of local government finance.As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.277; P.L.137-2012, SEC.43; P.L.203-2016, SEC.18; P.L.38-2021, SEC.41.
IN Code § 6-1.1-41-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-7. Hearing on Objections

Sec. 7. (a) Except as provided in subsection (c), the department of local government finance shall within a reasonable time fix a date for a hearing on a petition filed under section 6 of this chapter. The department of local government finance may either hold the hearing in the affected county or through electronic means.(b) The hearing may be held in the county affected by the proposed action.(c) The department of local government finance is not required to hold a public hearing under this section unless the petition expressly alleges by reasonable statements of fact that the political subdivision failed to comply with the procedural requirements under:(1) this chapter;(2) IC 5-3-1; or(3) the applicable statute listed in section 1 of this chapter under which the political subdivision proposes to establish or reestablish the fund.As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.278; P.L.38-2021, SEC.42.
IN Code § 6-1.1-41-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-8. Notice of Hearing

Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to:(1) the county auditor; and(2) the first ten (10) taxpayers whose names appear on the petition.The notice must be given by letter signed by the commissioner or deputy commissioner of the department of local government finance and sent by mail with prepaid postage to the auditor and the taxpayers at their usual place of residence at least five (5) days before the date fixed for the hearing.As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.279.
IN Code § 6-1.1-41-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-9. Department of Local Government Finance Action on Proposal; Appeal

Sec. 9. (a) This section applies only to a hearing upon a proposal under section 7 of this chapter. The department of local government finance shall certify approval, disapproval, or modification of the proposal to:(1) the county auditor, if the proposal is from the county; or(2) the fiscal officer of the political subdivision if the proposal is from a political subdivision other than a county;against which a petition under section 6 of this chapter is filed.(b) The department of local government finance may not disapprove a proposal under this section unless the department finds that the political subdivision did not comply with the procedural requirements under:(1) this chapter;(2) IC 5-3-1; or(3) the applicable statute listed in section 1 of this chapter under which the political subdivision proposes to establish or reestablish the fund.If the department of local government finance certifies approval under this section, it shall certify the proposal under section 4 of this chapter.(c) A:(1) taxpayer who signed a petition filed under section 6 of this chapter; or(2) political subdivision against which a petition under section 6 of this chapter is filed;may petition for judicial review of the final determination of the department of local government finance under subsection (a). The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (a).As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.280; P.L.256-2003, SEC.30; P.L.137-2012, SEC.44; P.L.38-2021, SEC.43.
IN Code § 6-1.1-41-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-10. Imposition of Tax Levy to Provide for Fund

Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property within the jurisdiction authorized to establish the fund. The tax may not exceed the tax rate specified in the statute authorizing the fund.As added by P.L.17-1995, SEC.6.
IN Code § 6-1.1-41-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-11. Reduction or Rescission of Annual Levy

Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the levy for the political subdivision may reduce or rescind the annual levy.As added by P.L.17-1995, SEC.6.
IN Code § 6-1.1-41-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-12. Petition for Reduction or Revision of Fund Levy

Sec. 12. At least:(1) ten (10) taxpayers in the tax district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or(2) fifty (50) taxpayers in the area where a property tax for a fund is imposed, if subdivision (1) does not apply;may file with the county auditor, by noon August 1 of a year, a petition for reduction or revision of the levy approved under this chapter. The petition must state the taxpayers' objections to the levy. The county auditor shall certify the petition to the department of local government finance, and the same procedure for notice and hearing must be followed that was required for the original levy. After a hearing on the petition, the department of local government finance may confirm, reduce, or rescind the levy. The department of local government finance's action is final and conclusive.As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.281; P.L.1-2010, SEC.34.
IN Code § 6-1.1-41-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-13. Property Tax Levy

Sec. 13. (a) After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate adopted by the political subdivision and certified by the department of local government finance under this chapter without further action under this chapter. The tax levy must be advertised annually as other tax levies are advertised.(b) If a political subdivision whose tax rate for a cumulative fund governed by this chapter is certified by the department of local government finance under IC 6-1.1-17-16 in an amount less than the political subdivision initially adopted for the cumulative fund under section 3 of this chapter and the political subdivision wishes to impose a greater tax rate for the cumulative fund in a subsequent year, the political subdivision must reestablish the cumulative fund as provided in this chapter.As added by P.L.17-1995, SEC.6. Amended by P.L.255-2017, SEC.22; P.L.38-2021, SEC.44.
IN Code § 6-1.1-41-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-14. Earmarking of Levied Tax Funds; Expenditures

Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. The fund may not be expended for any purpose other than the purposes specified by statute authorizing the fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c), IC 36-9-14.5-8(c), IC 36-9-15.5-8(c), or another statute specifically provides a different procedure, expenditures may be made from the fund only after an appropriation has been made in the manner provided by law for making other appropriations.As added by P.L.17-1995, SEC.6.
IN Code § 6-1.1-41-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-15. Transfer of Fund Balance; Revision

Sec. 15. If the political subdivision establishing a fund:(1) decides that the purposes for which the fund was established have been accomplished or no longer exist; or(2) rescinds the tax levy for the fund;the governing body establishing the fund for the political subdivision may transfer the balance in the fund to the general fund of the political subdivision. The money in a fund does not otherwise revert to the general fund of a political subdivision at the end of the political subdivision's fiscal year.As added by P.L.17-1995, SEC.6.
IN Code § 6-1.1-41-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-16. Town of Zionsville; Cumulative Fund for Fire Protection and Related Services

Sec. 16. (a) This section applies to the town of Zionsville.(b) Upon the request of the town, the department of local government finance shall establish for the town a cumulative building and equipment fund for fire protection and related services as described in IC 36-8-14 to be a fund of the town beginning in 2014.As added by P.L.257-2013, SEC.32.
IN Code § 6-1.1-41-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-17. Frankfort Airport Authority; Cumulative Building Fund Levy and Rate

Sec. 17. (a) This section applies to the Frankfort Airport Authority in Clinton County.(b) Notwithstanding IC 8-22-3-25, the maximum permissible ad valorem property tax levy for the authority's cumulative building fund may not exceed sixty-seven hundredths of one cent ($0.0067) on each one hundred dollars ($100) of assessed value of taxable property within the district.As added by P.L.257-2013, SEC.33.
IN Code § 6-1.1-42-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-0.3. Legalization of Certain Brownfield Revitalization Zones, Deductions in Brownfield Revitalization Zones; Voiding Designations of Other Brownfield Revitalization Zones, Deductions

Sec. 0.3. (a) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in conformity with this chapter, as amended by P.L.119-1999, is legalized and validated to the same extent as if the changes in P.L.119-1999 had been part of P.L.59-1997.(b) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in response to an applicant that:(1) had an ownership interest in an entity that contributed; or(2) contributed;a contaminant (as defined in IC 13-11-2-42) that is the subject of a voluntary remediation under IC 13-25-5 is void to the same extent as if P.L.119-1999 had been part of P.L.59-1997.As added by P.L.220-2011, SEC.132.
IN Code § 6-1.1-42-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-1. "Brownfield" Defined

Sec. 1. As used in this chapter, "brownfield" has the meaning set forth in IC 13-11-2-19.3.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-2. "Designating Body" Defined

Sec. 2. As used in this chapter, "designating body" means the following:(1) For an area located in an unincorporated area in a county that does not contain a consolidated city, the county fiscal body.(2) For an area located in a city or town in a county that does not contain a consolidated city, the city or town fiscal body.(3) For an area located in a county containing a consolidated city, the metropolitan development commission.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-3. "Remediation" Defined

Sec. 3. As used in this chapter, "remediation" has the meaning set forth in IC 13-11-2-186.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-4. "Zone" Defined

Sec. 4. As used in this chapter, "zone" means a brownfield revitalization zone established under this chapter.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-5. Application for Designation as Brownfield Revitalization Zone

Sec. 5. (a) A person may apply to a designating body to designate an area as a brownfield revitalization zone.(b) An application under this section must:(1) be submitted to the designating body before the initiation of a voluntary remediation under IC 13-25-5;(2) include sufficient information for the designating body to declare the area a zone; and(3) be in the form prescribed by the department of local government finance.As added by P.L.59-1997, SEC.1. Amended by P.L.90-2002, SEC.282.
IN Code § 6-1.1-42-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-6. Statement of Public Benefits

Sec. 6. Not later than the date that the designating body adopts a resolution under section 9 of this chapter, the applicant shall submit a statement of public benefits to the designating body. The statement of benefits must include the following information:(1) A description of the proposed remediation and redevelopment.(2) An estimate of the number of individuals who will be employed or whose employment will be retained by the person as a result of the remediation and redevelopment and an estimate of the annual salaries of these individuals.(3) An estimate of the value of the remediation and redevelopment.The statement of benefits may be incorporated in a designation application. A statement of benefits is a public record that may be inspected and copied under IC 5-14-3-3.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-7. Powers of Designating Body

Sec. 7. A designating body may, by resolution, do the following:(1) Impose a fee for filing an application to designate an area as a zone or to approve a deduction. The fee may be sufficient to defray actual processing and administrative costs associated with the application.(2) Establish general written standards for declaring an area as a zone. The written standards must be reasonably related to accomplishing the purposes of this chapter.As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.2.
IN Code § 6-1.1-42-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-8. Duties of Designating Body

Sec. 8. If a designating body proposes to designate a zone, the designating body shall either:(1) prepare maps and plats that identify the proposed brownfield revitalization zone; or(2) prepare a simplified description of the boundaries of the brownfield revitalization zone by describing its location in relation to public ways, streams, or otherwise.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-9. Adoption of Resolution

Sec. 9. After the submission of a statement of benefits under section 6 of this chapter and the compilation of the materials described in section 8 of this chapter, the designating body may adopt a resolution to declare the area a brownfield revitalization zone.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-10. Publication of Notice

Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following:(1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1.(2) File the following information with each taxing unit that has authority to levy property taxes in the geographic area where the zone is located:(A) A copy of the notice required by subdivision (1).(B) A statement containing substantially the same information as a statement of benefits filed with the designating body under section 6 of this chapter.The notice must state that a description of the affected area is available and can be inspected in the county assessor's office. The notice must also name a date when the designating body will receive and hear all remonstrances and objections from interested persons. The designating body shall file the information required by subdivision (2) with the officers of the taxing unit who are authorized to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten (10) days before the date of the public hearing.As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.23; P.L.96-2000, SEC.2.
IN Code § 6-1.1-42-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-11. Review of Statement of Benefits

Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a public hearing on the creation of the zone.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-12. Designation of Brownfield Revitalization Zone

Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone.(b) A designating body may designate an area as a brownfield revitalization zone only if the following findings are made in the affirmative:(1) The applicant:(A) has never had an ownership interest in an entity that contributed; and(B) has not contributed;a contaminant (as defined in IC 13-11-2-42) that is the subject of the voluntary remediation, as determined under the written standards adopted by the department of environmental management.(2) The area described in section 8 of this chapter qualifies as a brownfield, as determined under the written standards adopted by the department of environmental management.(3) The area described in section 8 of this chapter is substantially under-utilized or nonproductive without remediation.(4) The applicant can successfully obtain a certificate of completion of a voluntary remediation for the area described in section 8 of this chapter under IC 13-25-5-16.(5) The estimate of the value of the remediation and redevelopment is reasonable for projects of that nature.(6) 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 described remediation and redevelopment.(7) 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 described remediation and redevelopment.(8) Any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described remediation and redevelopment.(9) The totality of benefits is sufficient to justify the establishment of a zone.As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.3.
IN Code § 6-1.1-42-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-13. Final Action; Expiration of Designation of Brownfield Revitalization Zone

Sec. 13. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for a brownfield revitalization zone have been met and confirming, modifying and confirming, or rescinding the resolution. This determination is final except that an appeal may be taken and heard as provided under sections 14 and 15 of this chapter.(b) The designation of an area as a brownfield revitalization zone expires on the earliest of the following:(1) The date that the designating body determines that the applicant has failed to comply with the statement of benefits under section 30 of this chapter.(2) The date that the designating body determines that the applicant has failed to make reasonable progress towards the completion of the remediation. A designating body may not make a determination under this subdivision before a date that is at least two (2) years after the date an area is designated as a brownfield revitalization zone.(3) December 31 of the last year that the applicant is eligible for a deduction granted under section 24 of this chapter.As added by P.L.59-1997, SEC.1.