reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-39-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-8. Expiration of District Designation

Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in an economic development district within two (2) years from the date of the ordinance confirming the establishment of that district, or if money in the special fund established by the unit for that district is sufficient to pay all principal of and interest on and the performance of all other obligations by a unit on all loans made under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in, or serving, an economic development district, then the economic development district designation expires.As added by P.L.19-1985, SEC.5. Amended by P.L.24-1987, SEC.17; P.L.19-1988, SEC.6; P.L.4-2005, SEC.47.
IN Code § 6-1.1-39-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-9. Industrial Development Program Obligations; Ordinance; Proceeds of Obligation

Sec. 9. (a) The fiscal body of a unit may by ordinance authorize the issuance of obligations to the department of commerce under IC 4-4-8 (before its repeal) or to the Indiana economic development corporation under IC 5-28-9 payable solely from taxes allocated under section 5 of this chapter. Any obligations issued and payable from taxes allocated under section 5 of this chapter are not general obligations of the unit that established the economic development district under this chapter.(b) The economic development district created by a unit under this chapter is a special taxing district authorized by the general assembly to enable the unit to provide special benefits to taxpayers in the economic development district by providing local public improvements that are of public use and benefit.(c) The ordinance of a unit authorizing the issuance of obligations must contain a finding of the fiscal body that the proposed industrial development program:(1) constitutes a local public improvement;(2) provides special benefits to property owners in the district; and(3) will be of public use and benefit.(d) Proceeds of obligations issued under this section, IC 4-4-8 (before its repeal), and IC 5-28-9 may be used to pay for the following:(1) The cost of local public improvements.(2) Interest on the obligations for the period of construction of the local public improvements plus one (1) year after completion of construction.(3) Reasonable debt service reserves.(4) Costs of issuance of the obligations.(5) Any other reasonable and necessary expenses related to issuance of the obligations.As added by P.L.19-1988, SEC.7. Amended by P.L.4-2005, SEC.48; P.L.146-2008, SEC.298.
IN Code § 6-1.1-39-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 39. Economic Development Districts|6-1.1-39-10. Authorization to Enter Into an Agreement With a Taxpayer for Waiver of Review of an Assessment of Property Taxes in an Allocation Area During the Term of Bonds or Lease Obligations Payable From Allocated Property Taxes

Sec. 10. The executive of a unit may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to pay property taxes on, tangible property that is or will be located in an allocation area established under this chapter in which the taxpayer waives review of any assessment of the taxpayer's tangible property that is located in the allocation area for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution. An agreement described in this section may precede the establishment of the allocation area or the determination to issue bonds or enter into leases payable from the allocated property taxes.As added by P.L.249-2015, SEC.20.
IN Code § 6-1.1-40-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-1. "Commission"

Sec. 1. As used in this chapter, "commission" refers to the ports of Indiana established by IC 8-10-1-3.As added by P.L.62-1988, SEC.1. Amended by P.L.98-2008, SEC.6.
IN Code § 6-1.1-40-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-1.5. "Affiliate"

Sec. 1.5. As used in this chapter, "affiliate" means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means.As added by P.L.154-2006, SEC.57.
IN Code § 6-1.1-40-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-2. "District"

Sec. 2. As used in this chapter, "district" means a geographic territory designated as a maritime opportunity district by the ports of Indiana under section 7 of this chapter.As added by P.L.62-1988, SEC.1. Amended by P.L.98-2008, SEC.7.
IN Code § 6-1.1-40-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-4. "New Manufacturing Equipment"

Sec. 4. As used in this chapter, "new manufacturing equipment" means any tangible personal property that an applicant for the deduction under section 11 of this chapter:(1) installs in a district before July 1, 2018;(2) uses in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property;(3) acquires in an arms length transaction from an entity that is not an affiliate of the applicant for use as described in subdivision (2); and(4) never used for any purpose in Indiana before the installation described in subdivision (1).As added by P.L.62-1988, SEC.1. Amended by P.L.154-2006, SEC.58; P.L.212-2018(ss), SEC.14.
IN Code § 6-1.1-40-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-5. "Redevelopment"

Sec. 5. As used in this chapter, "redevelopment" means the construction of new structures, in a district, either:(1) on unimproved real estate; or(2) on real estate upon which a prior existing structure is demolished to allow for a new construction.As added by P.L.62-1988, SEC.1.
IN Code § 6-1.1-40-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-6. "Rehabilitation"

Sec. 6. As used in this chapter, "rehabilitation" means the remodeling, repair, or improvement of property in any manner or any enlargement or extension of property.As added by P.L.62-1988, SEC.1.
IN Code § 6-1.1-40-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-7. Designation as District

Sec. 7. (a) The commission may find that a geographic territory is a maritime opportunity district if the commission determines that:(1) the territory is located adjacent to a state owned port on state owned land;(2) there will be redevelopment or rehabilitation of property within the territory;(3) the redevelopment or rehabilitation will require a substantial investment relative to the size of the business making the investment;(4) the business making an investment will be manufacturing goods;(5) more than fifty percent (50%) of the goods manufactured are to be shipped through a port operated by the state and are destined for international markets;(6) the business is making a long term commitment to the territory; and(7) there will be an increase in the revenue of the port.(b) To make such a finding, the commission shall use the procedures prescribed in section 8 of this chapter.(c) The commission may adopt a resolution establishing general standards to be used, along with the requirements set forth in subsection (a). The standards must have a reasonable relationship to the development objectives of the district.(d) If a person requests the designation of a territory as a district, the commission may charge an application fee sufficient to defray actual processing and administrative costs. In declaring a territory to be a district, the commission may limit the time period to a certain number of calendar years during which the district shall be so designated. To exercise one (1) or more of these powers, the commission must include this fact in the resolution passed under section 8 of this chapter.(e) If the commission limits the time period during which a territory will be a district, it does not limit the length of time a taxpayer is entitled to receive a deduction under section 10 of this chapter.As added by P.L.62-1988, SEC.1.
IN Code § 6-1.1-40-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-8. Description of District; Resolution; Remonstrance; Appeal

Sec. 8. (a) If the commission finds that a territory is a district, it shall either:(1) prepare maps and plats that identify the district; or(2) prepare a simplified description of the boundaries of the district by describing its location in relation to public ways, streams, or otherwise.(b) After the compilation of the materials described in subsection (a), the commission shall pass a resolution declaring the territory a district. The resolution must contain a description of the affected district and be filed with the county assessor.(c) After approval of a resolution under subsection (b), the commission shall publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1. The notice must state that a description of the affected territory is available and can be inspected in the county assessor's office. The notice must also name a date when the commission will receive and hear all remonstrances and objections from interested persons. After considering the evidence, the commission shall take final action determining whether the qualifications for a district 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 subsections (d) and (e).(d) A person who filed a written remonstrance with the commission under this section and who is aggrieved by the final action taken may, within ten (10) days after that final action, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the order of the commission and a remonstrance against that order, together with a bond conditioned to pay the costs of appeal if the appeal is determined against the person. The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications of this chapter. The burden of proof is on the appellant.(e) An appeal under this section shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the appeal, and may confirm the final action of the commission or sustain the appeal. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.As added by P.L.62-1988, SEC.1.
IN Code § 6-1.1-40-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-9. Manufacturing Equipment; Statement of Benefits; Review; Findings

Sec. 9. (a) Before a person acquires new manufacturing equipment for which the person wishes to claim a deduction under this chapter, the person must submit to the commission a statement of benefits, in a form prescribed by the department of local government finance. The statement of benefits must include the following information:(1) A description of the new manufacturing equipment that the person proposes to acquire.(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 installation of the new manufacturing equipment and an estimate of the annual salaries of these individuals.(3) An estimate of the cost of the new manufacturing equipment.(b) The statement of benefits may contain any other information required by the commission. If the person is requesting or will be requesting the designation of a district, the statement of benefits must be submitted at the same time as the request for designation is submitted.(c) The commission shall review the statement of benefits if required under subsection (b) and subject to subsection (d). The commission shall make findings determining whether the estimate of:(1) the number of individuals who will be employed or whose employment will be retained;(2) the annual salaries of those individuals;(3) the value of the new manufacturing equipment; and(4) any other benefits about which the commission requires information;are benefits that can be reasonably expected to result from the installation of the new manufacturing equipment.(d) The commission shall not review a statement of benefits for new manufacturing equipment installed in a district after June 30, 2018.As added by P.L.62-1988, SEC.1. Amended by P.L.90-2002, SEC.273; P.L.146-2008, SEC.299; P.L.212-2018(ss), SEC.15.
IN Code § 6-1.1-40-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-10. Deduction for Manufacturing Equipment

Sec. 10. (a) The deduction under this section applies only to new manufacturing equipment installed before July 1, 2018.(b) Subject to subsection (e), an owner of new manufacturing equipment whose statement of benefits is approved is entitled to a deduction from the assessed value of that equipment for a period of ten (10) years. Except as provided in subsections (c) and (d), and subject to subsection (e) and section 14 of this chapter, for the first five (5) years, the amount of the deduction for new manufacturing equipment that an owner is entitled to for a particular year equals the assessed value of the new manufacturing equipment. Subject to subsection (e) and section 14 of this chapter, for the sixth through the tenth year, the amount of the deduction equals the product of:(1) the assessed value of the new manufacturing equipment; multiplied by(2) the percentage prescribed in the following table:
IN Code § 6-1.1-40-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-11. Application for Deduction; Review; Change of Ownership

Sec. 11. (a) A person that desires to obtain the deduction provided by section 10 of this chapter must file a certified deduction application, on forms prescribed by the department of local government finance, with:(1) the auditor of the county in which the new manufacturing equipment is located; and(2) the department of local government finance.A person that timely files a personal property return under IC 6-1.1-3-7(a) for the year in which the new manufacturing equipment is installed must file the application between January 1 and May 15 of that year.(b) The application required by this section must contain the following information:(1) The name of the owner of the new manufacturing equipment.(2) A description of the new manufacturing equipment.(3) Proof of the date the new manufacturing equipment was installed.(4) The amount of the deduction claimed for the first year of the deduction.(c) A deduction application must be filed under this section in the year in which the new manufacturing equipment is installed and in each of the immediately succeeding nine (9) years.(d) The department of local government finance shall review and verify the correctness of each application and shall notify the county auditor of the county in which the property is located that the application is approved or denied or that the amount of the deduction is altered. Upon notification of approval of the application or of alteration of the amount of the deduction, the county auditor shall make the deduction.(e) If the ownership of new manufacturing equipment changes, the deduction provided under section 10 of this chapter continues to apply to that equipment if the new owner:(1) continues to use the equipment in compliance with any standards established under section 7(c) of this chapter; and(2) files the applications required by this section.(f) The amount of the deduction is:(1) the percentage under section 10 of this chapter that would have applied if the ownership of the property had not changed; multiplied by(2) the assessed value of the equipment for the year the deduction is claimed by the new owner.As added by P.L.62-1988, SEC.1. Amended by P.L.1-1993, SEC.37; P.L.198-2001, SEC.94; P.L.146-2008, SEC.301; P.L.245-2015, SEC.16; P.L.203-2016, SEC.17.
IN Code § 6-1.1-40-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-12. Additional Application Information; Compliance With Statement of Benefits

Sec. 12. In addition to the requirements of section 11(b) of this chapter, an application for a deduction filed under section 11 of this chapter must contain any additional information required to show compliance with the statement of benefits approved under section 9 of this chapter.As added by P.L.62-1988, SEC.1.
IN Code § 6-1.1-40-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-13. Benefit Performance Waiver Certificate

Sec. 13. Instead of the additional information required by section 12 of this chapter to show compliance with a statement of benefits approved under section 9 of this chapter, the property owner may substitute a benefit performance waiver certificate issued by the commission. The commission may issue a certificate if it finds that causes beyond the reasonable control of the property owner are preventing realization of the benefits identified in the statement of benefits and if it finds that the purposes of the chapter are served by allowing the deduction.As added by P.L.62-1988, SEC.1.
IN Code § 6-1.1-40-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-14. Correction of Deduction Errors

Sec. 14. If:(1) as the result of an error the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and(2) the taxpayer is entitled to a correction of the error under this article;the county auditor shall apply the correction of the error in the manner that corrections are applied under IC 6-1.1-12.1-15.As added by P.L.219-2007, SEC.85.
IN Code § 6-1.1-40-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 40. Maritime Opportunity Districts|6-1.1-40-15. Expiration of Chapter

Sec. 15. This chapter expires January 1, 2032.As added by P.L.212-2018(ss), SEC.17.
IN Code § 6-1.1-41-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-1. Application of Chapter

Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following:(1) IC 3-11-6.(2) IC 8-10-5.(3) IC 8-16-3.(4) IC 8-16-3.1.(5) IC 8-22-3.(6) IC 14-27-6.(7) IC 14-33-21.(8) IC 16-22-4.(9) IC 16-22-8.(10) IC 36-8-8-14.2.(11) IC 36-8-14.(12) IC 36-9-4.(13) IC 36-9-14.(14) IC 36-9-14.5.(15) IC 36-9-15.(16) IC 36-9-15.5.(17) IC 36-9-16.(18) IC 36-9-17.(19) IC 36-9-17.5.(20) IC 36-9-26.(21) IC 36-9-27.(22) IC 36-10-3.(23) IC 36-10-4.(24) IC 36-10-7.5.(25) Any other statute that specifies that a property tax levy may be imposed under this chapter.As added by P.L.17-1995, SEC.6. Amended by P.L.129-1999, SEC.1; P.L.159-2020, SEC.53.
IN Code § 6-1.1-41-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-2. Authorization of Fund and Tax Levies

Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax levies, a political subdivision may:(1) establish a cumulative fund and impose a property tax for the cumulative fund; or(2) increase the tax rate for a cumulative fund;only after the proposal is adopted and approved in compliance with this chapter.(b) If a cumulative fund is not established and the tax rate is not certified in conformity with this chapter, the political subdivision may not levy a tax for the fund in the ensuing year. If a cumulative fund that has been established in a prior year is not reestablished and the tax rate is not certified in conformity with this chapter, the political subdivision may not increase a tax rate for the cumulative fund for the ensuing year.As added by P.L.17-1995, SEC.6. Amended by P.L.38-2021, SEC.38.
IN Code § 6-1.1-41-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 41. Cumulative Fund Tax Levy Procedures|6-1.1-41-3. Notice of Proposal; Hearing

Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must:(1) give notice of the proposal to the affected taxpayers; and(2) hold a public hearing on the proposal;before presenting the proposal to the department of local government finance for approval.(b) Notice of the proposal and of the public hearing shall be given by publication in accordance with IC 5-3-1.(c) For a cumulative fund authorized under IC 3-11-6 or IC 8-10-5-17, the political subdivision imposing a property tax levy shall post a notice of the proposal and the public hearing in three (3) public places in the political subdivision.(d) A notice required by this section must be in the form prescribed by the department of local government finance.(e) If a political subdivision adopts a proposal to establish a fund or modify a tax rate under this chapter at a public hearing held in accordance with this section, the political subdivision shall publish notice of adoption in accordance with IC 5-3-1-2(i) in a manner prescribed by the department of local government finance.As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.274; P.L.137-2012, SEC.41; P.L.38-2021, SEC.39.