reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-42-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-14. Appeals

Sec. 14. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required under section 11 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action is taken under section 13 of this chapter, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the resolution adopted under section 9 of this chapter, any modifications made under section 13 of this chapter, and the person's remonstrance against the resolution, together with a bond conditioned to pay the costs of the 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 for granting an assessed valuation deduction for the property under this chapter. The burden of proof is on the appellant.As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.4.
IN Code § 6-1.1-42-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-15. Hearing of Appeal

Sec. 15. An appeal under section 14 of this chapter 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 designating body 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.59-1997, SEC.1.
IN Code § 6-1.1-42-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-16. Procedures

Sec. 16. The procedures described in sections 17 through 26 of this chapter may be combined with the procedures required under sections 5 through 15 of this chapter to designate an area as a zone.As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.24.
IN Code § 6-1.1-42-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-17. Application for Assessed Valuation Deduction

Sec. 17. (a) A person may apply for an assessed valuation deduction for:(1) real property; and(2) personal property;located in an area designated as a brownfield revitalization zone.(b) An application for a deduction for an improvement to a brownfield revitalization zone or personal property located in a brownfield revitalization area must:(1) be submitted to the designating body before the date that the improvement is initiated or, if the deduction is for personal property, the property is brought into the area;(2) contain sufficient information for the designating body to approve the deduction; and(3) be submitted 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.283; P.L.146-2008, SEC.302.
IN Code § 6-1.1-42-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-18. Statement of Benefits for Assessed Valuation Deduction

Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for the deduction to the designating body before the date specified in section 17 of this chapter.(b) The statement of benefits must:(1) describe the property that is the subject of the application;(2) estimate the value of the property that is the subject of the application; and(3) contain the information required for a statement of benefits described in section 6 of this chapter.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-19. Resolution Adopting Deduction

Sec. 19. After the submission of a statement of benefits under section 18 of this chapter, the designating body may adopt a resolution to approve a deduction.As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.25.
IN Code § 6-1.1-42-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-20. Notice of Resolution Adoption; Filing Information With Taxing Unit

Sec. 20. A designating body that adopts a resolution under section 19 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 18 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.253-1997(ss), SEC.5; P.L.2-1998, SEC.26; P.L.96-2000, SEC.3.
IN Code § 6-1.1-42-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-21. Review of Statement of Benefits for Assessed Valuation Deduction

Sec. 21. The designating body must review the statement of benefits required under section 18 of this chapter and conduct a public hearing on the proposed deduction.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-22. Approval of Deduction

Sec. 22. (a) The designating body shall determine whether to approve a deduction.(b) A designating body may not grant a deduction for a facility described in IC 6-1.1-12.1-3(e).(c) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the owner receives a deduction under either IC 6-1.1-12.1, IC 6-1.1-12-18 (before its expiration), IC 6-1.1-12-22 (before its expiration), or IC 6-1.1-12-28.5 for the same property.(d) A designating body may approve a deduction 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 proposed improvement or property will be located in a zone.(3) The estimate of the value of the remediation and redevelopment is reasonable for projects of that nature.(4) 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.(5) 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.(6) Any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described remediation and redevelopment.(7) The totality of benefits is sufficient to justify the deduction.As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.5; P.L.181-2016, SEC.13.
IN Code § 6-1.1-42-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-23. Limitation of Property Eligible for Deductions

Sec. 23. With respect to property in a particular brownfield revitalization zone, the designating body may do the following:(1) Limit the type of property that is eligible for a deduction within a brownfield revitalization zone to personal property or real property.(2) Limit the dollar amount of the individual or aggregate deductions that will be allowed with respect to personal property.(3) Limit the dollar amount of the deduction that will be allowed with respect to real property.(4) Impose reasonable conditions for allowing a deduction for tangible property under this chapter. The conditions must have a reasonable relationship to the development objectives of the area in which the designating body has jurisdiction.To exercise one (1) or more of these powers a designating body must include this fact in the resolution creating the brownfield revitalization zone that is finally passed under section 13 of this chapter.As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.6.
IN Code § 6-1.1-42-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-24. Final Action; Granting of Deductions; Expiration

Sec. 24. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for deduction have been met and confirming, modifying and confirming, or rescinding the resolution. For each deduction granted by the designating body, the designating body shall state in the resolution granting the deduction whether the deduction is for three (3) six (6), or ten (10) years. This determination is final except that an appeal may be taken and heard as provided under sections 25 and 26 of this chapter.(b) A determination to grant a deduction under this chapter may be made:(1) as part of the resolution adopted under section 13 of this chapter; or(2) by resolution adopted within sixty (60) days after receiving a copy of a property owner's certified deduction application from the county auditor. A certified copy of the resolution shall be sent to the county auditor.(c) The grant allowing a brownfield revitalization zone deduction expires on the earliest of the following:(1) 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.(2) December 31 of the last year of the deduction.(3) The date the zone expires.(4) 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.As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.27.
IN Code § 6-1.1-42-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-25. Appeal of Grant of Deduction

Sec. 25. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required in section 21 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action under section 24 of this chapter, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the resolution adopted under section 9 of this chapter, any modifications made under section 24 of this chapter, and the person's remonstrance against the resolution, together with a bond conditioned to pay the costs of the 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 for granting an assessed valuation deduction for the property under this chapter. The burden of proof is on the appellant.As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.7.
IN Code § 6-1.1-42-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-26. Hearing of Appeal of Grant of Deduction

Sec. 26. An appeal under section 25 of this chapter 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 designating body 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.59-1997, SEC.1.
IN Code § 6-1.1-42-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-28. Amount of Deduction

Sec. 28. (a) Subject to this section and section 34 of this chapter, the amount of the deduction which the property owner is entitled to receive under this chapter for a particular year equals the product of:(1) the increase in the assessed value resulting from the remediation and redevelopment in the zone or the location of personal property in the zone, or both; multiplied by(2) the percentage determined under subsection (b).(b) The percentage to be used in calculating the deduction under subsection (a) is as follows:(1) For deductions allowed over a three (3) year period:
IN Code § 6-1.1-42-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-29. Requirements for Property Owners Filing Deduction Application

Sec. 29. A property owner who files a deduction application under section 27 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits filed under sections 6 and 18 of this chapter.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-31 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-31. Public Documents and Records; Confidential Information

Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document.(b) The following information is a public record if filed under section 29 of this chapter:(1) The name and address of the taxpayer.(2) The location and description of the new manufacturing equipment for which the deduction was granted.(3) Any information concerning the number of employees at the facility where the new manufacturing equipment is located, including estimated totals that were provided as part of the statement of benefits.(4) Any information concerning the total of the salaries paid to those employees, including estimated totals that were provided as part of the statement of benefits.(5) Any information concerning the amount of solid waste or hazardous waste converted into energy or other useful products by the new manufacturing equipment.(6) Any information concerning the assessed value of the new manufacturing equipment, including estimates that were provided as part of the statement of benefits.(c) The following information is confidential if filed under section 29 of this chapter.(1) Any information concerning the specific salaries paid to individual employees by the owner of the new manufacturing equipment.(2) Any information concerning the cost of the new manufacturing equipment.As added by P.L.59-1997, SEC.1.
IN Code § 6-1.1-42-32 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-32. Publication and Filing of Deduction Information by Auditor

Sec. 32. (a) Each calendar year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter:(1) A list of the approved deduction applications that were filed under this chapter during that year. The list must contain the following:(A) The name and address of each person approved for or receiving a deduction that was filed for during the year.(B) The amount of each deduction that was filed for during the year.(C) The years for which each deduction that was filed for during the year will be available.(D) The total amount for all deductions that were filed for and granted during the year.(2) The total amount of all deductions for real property that were in effect under section 24 of this chapter during the year.(3) The total amount of all deductions for personal property that were in effect under section 24 of this chapter during the year.(b) The county auditor shall file the information described in subsection (a)(2) and (a)(3) with the department of local government finance each calendar year.As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.29; P.L.90-2002, SEC.287.
IN Code § 6-1.1-42-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-33. Designating Body Not Granted Authority to Exempt Person From Certain Requirements; Waiver of Noncompliance

Sec. 33. (a) This section applies only to the following requirements under this chapter:(1) Failure to provide the completed statement of benefits form to the designating body before the hearing required under this chapter.(2) Failure to submit the completed statement of benefits form to the designating body before the initiation of the remediation and redevelopment or the location in the zone of the property for which the person desires to claim a deduction under this chapter.(3) Failure to designate an area as a brownfield revitalization zone before the initiation of the rehabilitation and redevelopment for which the person desires to claim a deduction under this chapter.(4) Failure to make the required findings of fact before designating an area as a brownfield revitalization zone or authorizing a deduction.(b) This section does not grant a designating body the authority to exempt a person from filing a statement of benefits or exempt a designating body from making findings of fact.(c) A designating body may by resolution waive noncompliance described under subsection (a) under the terms and conditions specified in the resolution.As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.30.
IN Code § 6-1.1-42-34 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 42. Brownfield Revitalization Zone Tax Abatement|6-1.1-42-34. Correction of Deduction Errors

Sec. 34. 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.87.
IN Code § 6-1.1-43-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 43. Economic Development Incentive Accountability|6-1.1-43-1. Application of Chapter

Sec. 1. This chapter applies to the following economic development incentive programs:(1) Grants and loans provided by the Indiana economic development corporation under IC 5-28, the office of tourism development under IC 5-29 (before July 1, 2020), or the Indiana destination development corporation under IC 5-33 (after June 30, 2020).(2) Incentives provided in an economic revitalization area under IC 6-1.1-12.1.(3) Incentives provided under IC 6-3.1-13.As added by P.L.60-1997, SEC.1. Amended by P.L.4-2005, SEC.49; P.L.229-2005, SEC.5; P.L.288-2013, SEC.26; P.L.78-2019, SEC.6.
IN Code § 6-1.1-43-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 43. Economic Development Incentive Accountability|6-1.1-43-2. "Economic Development Incentive" Defined

Sec. 2. As used in this chapter, an "economic development incentive" refers to a tax credit, deduction, exemption, grant, or loan awarded under a program described in section 1 of this chapter.As added by P.L.60-1997, SEC.1.
IN Code § 6-1.1-43-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 43. Economic Development Incentive Accountability|6-1.1-43-3. Forfeiture of Incentive

Sec. 3. If a recipient of an economic development incentive fails to comply with the wage and benefit levels that the recipient proposed or promised to obtain an economic development incentive, as determined by the entity awarding the economic development incentive, the recipient forfeits the economic development incentive as of the date of the determination.As added by P.L.60-1997, SEC.1.
IN Code § 6-1.1-43-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 43. Economic Development Incentive Accountability|6-1.1-43-4. Restoration of Incentive

Sec. 4. If an economic development incentive is forfeited under section 3 of this chapter, the economic development incentive may not be restored to the recipient until the entity awarding the economic development incentive determines that the recipient is in compliance with the proposed or promised wage and benefit levels.As added by P.L.60-1997, SEC.1.
IN Code § 6-1.1-45-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-1. Definition Applicability

Sec. 1. The definitions in this chapter apply throughout this chapter.As added by P.L.214-2005, SEC.16.
IN Code § 6-1.1-45-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-2. "Base Year Assessed Value"

Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in which a taxpayer makes a qualified investment with respect to the enterprise zone location or the entrepreneur and enterprise district location.As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.9.
IN Code § 6-1.1-45-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-3. "Corporation"

Sec. 3. "Corporation" refers to the Indiana economic development corporation established under IC 5-28-3-1.As added by P.L.214-2005, SEC.16.
IN Code § 6-1.1-45-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-3.5. "District Business"

Sec. 3.5. "District business" has the meaning set forth in IC 5-28-15.5-1.As added by P.L.238-2017, SEC.10.
IN Code § 6-1.1-45-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-4. "Enterprise Zone"

Sec. 4. "Enterprise zone" refers to an enterprise zone created under IC 5-28-15.As added by P.L.214-2005, SEC.16.
IN Code § 6-1.1-45-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 45. Enterprise Zone Investment Deduction|6-1.1-45-5. "Enterprise Zone Location"

Sec. 5. "Enterprise zone location" means a lot, parcel, or tract of land located in an enterprise zone.As added by P.L.214-2005, SEC.16.