reglab/housing_qa huggingface dataset:
IN Code § 36-7-32-3 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-3. Application of Definitions in Ic 6-1.1

Sec. 3. As used in this chapter, the following terms have the meanings set forth in IC 6-1.1-1:(1) Assessment date.(2) Assessed value or assessed valuation.(3) Taxing district.(4) Taxing unit.As added by P.L.192-2002(ss), SEC.187.
IN Code § 36-7-32-4 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-4. "Base Assessed Value"

Sec. 4. (a) As used in this chapter, "base assessed value" means, subject to subsection (b):(1) the net assessed value of all the taxable property located in a certified technology park as finally determined for the assessment date immediately preceding the effective date of the allocation provision of a resolution adopted under section 15 of this chapter; plus(2) to the extent it is not included in subdivision (1), the net assessed value of property that is assessed as residential property under the rules of the department of local government finance, within the certified technology park, as finally determined for the current assessment date.(b) If a redevelopment commission adopts a resolution designating a certified technology park as an allocation area and the redevelopment commission makes either of the filings required under section 15(d) of this chapter after the first anniversary of the effective date of the allocation provision, the auditor of the county in which the unit is located shall compute the base assessed value for the allocation area using the assessment date immediately preceding the later of:(1) the date on which the documents are filed with the county auditor; or(2) the date on which the documents are filed with the department of local government finance.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.214-2019, SEC.53; P.L.257-2019, SEC.143; P.L.156-2020, SEC.144.
IN Code § 36-7-32-5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-5. "Business Incubator"

Sec. 5. As used in this chapter, "business incubator" means real and personal property that:(1) is located in a certified technology park;(2) is subject to an agreement under section 12 of this chapter; and(3) is developed for the primary purpose of attracting one (1) or more owners or tenants who will engage in high technology activities.As added by P.L.192-2002(ss), SEC.187.
IN Code § 36-7-32-6 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-6. "Gross Retail Base Period Amount"

Sec. 6. As used in this chapter, "gross retail base period amount" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5 by the businesses operating in the territory comprising a certified technology park during the full state fiscal year that precedes the date on which the certified technology park was designated under section 11 of this chapter.As added by P.L.192-2002(ss), SEC.187.
IN Code § 36-7-32-6.5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-6.5. "Gross Retail Incremental Amount"

Sec. 6.5. As used in this chapter, "gross retail incremental amount" means the remainder of:(1) the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5 by businesses operating in the territory comprising a certified technology park during a state fiscal year; minus(2) the gross retail base period amount;as determined by the department of state revenue.As added by P.L.199-2005, SEC.38.
IN Code § 36-7-32-7 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-7. "High Technology Activity"

Sec. 7. As used in this chapter, "high technology activity" means one (1) or more of the following:(1) Advanced computing, which is any technology used in the design and development of any of the following:(A) Computer hardware and software.(B) Data communications.(C) Information technologies.(2) Advanced materials, which are materials with engineered properties created through the development of specialized process and synthesis technology.(3) Biotechnology, which is any technology that uses living organisms, cells, macromolecules, microorganisms, or substances from living organisms to make or modify a product, improve plants or animals, or develop microorganisms for useful purposes. Biotechnology does not include human cloning or stem cell research with embryonic tissue.(4) Electronic device technology, which is any technology that involves:(A) microelectronics, semiconductors, or electronic equipment;(B) instrumentation, radio frequency, microwave, and millimeter electronics;(C) optical and optic electrical devices; or(D) data and digital communications and imaging devices.(5) Engineering or laboratory testing related to the development of a product.(6) Technology that assists in the assessment or prevention of threats or damage to human health or the environment, including environmental cleanup technology, pollution prevention technology, or development of alternative energy sources.(7) Medical device technology, which is any technology that involves medical equipment or products other than a pharmaceutical product that has therapeutic or diagnostic value and is regulated.(8) Product research and development.(9) Advanced vehicles technology, which is any technology that involves:(A) electric vehicles, hybrid vehicles, or alternative fuel vehicles; or(B) components used in the construction of electric vehicles, hybrid vehicles, or alternative fuel vehicles.As added by P.L.192-2002(ss), SEC.187.
IN Code § 36-7-32-8 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-8. "Income Tax Base Period Amount"

Sec. 8. As used in this chapter, "income tax base period amount" means the aggregate amount of the following taxes paid by employees employed in the territory comprising a certified technology park with respect to wages and salary earned for work in the certified technology park for the state fiscal year that precedes the date on which the certified technology park was designated under section 11 of this chapter:(1) The adjusted gross income tax.(2) The local income tax (IC 6-3.6).As added by P.L.192-2002(ss), SEC.187. Amended by P.L.197-2016, SEC.137; P.L.158-2019, SEC.30; P.L.154-2020, SEC.49.
IN Code § 36-7-32-8.5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-8.5. "Income Tax Incremental Amount"

Sec. 8.5. As used in this chapter, "income tax incremental amount" means the following:(1) Except as provided in subdivision (2), the remainder of:(A) the total amount of state adjusted gross income taxes and local income taxes paid by employees employed in the territory comprising the certified technology park with respect to wages and salary earned for work in the territory comprising the certified technology park for a particular state fiscal year; minus(B) the sum of the:(i) income tax base period amount as defined in section 8 of this chapter; and(ii) tax credits awarded by the Indiana economic development corporation under IC 6-3.1-13 to businesses operating in a certified technology park as the result of wages earned for work in the certified technology park for the state fiscal year;as determined by the department of state revenue.(2) In the case of a certified technology park for which the amount limit under section 22(c) or 22(d) of this chapter has been exceeded, the remainder of:(A) the total amount of state adjusted gross income taxes and local income taxes paid by employees employed in the territory comprising the certified technology park with respect to wages and salary earned for work in the territory comprising the certified technology park for a particular state fiscal year; minus(B) the sum of the:(i) income tax base period amount as defined in section 8 of this chapter; and(ii) tax credits awarded by the Indiana economic development corporation under IC 6-3.1-13 to businesses operating in a certified technology park as the result of wages earned for work in the certified technology park for the state fiscal year;as determined by the department of state revenue.As added by P.L.199-2005, SEC.39. Amended by P.L.197-2016, SEC.138; P.L.259-2017, SEC.1; P.L.158-2019, SEC.31; P.L.154-2020, SEC.50.
IN Code § 36-7-32-9 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-9. "Public Facilities"

Sec. 9. As used in this chapter, subject to the approval of the Indiana economic development corporation under an agreement entered into under section 12 of this chapter, "public facilities" includes the following:(1) A street, road, bridge, storm water or sanitary sewer, sewage treatment facility, facility designed to reduce, eliminate, or prevent the spread of identified soil or groundwater contamination, drainage system, retention basin, pretreatment facility, waterway, waterline, water storage facility, rail line, electric, gas, telephone or other communications, or any other type of utility line or pipeline, or other similar or related structure or improvement, together with necessary easements for the structure or improvement. Except for rail lines, utility lines, or pipelines, the structures or improvements described in this subdivision must be either owned or used by a public agency, functionally connected to similar or supporting facilities owned or used by a public agency, or designed and dedicated to use by, for the benefit of, or for the protection of the health, welfare, or safety of the public generally, whether or not used by a single business entity. Any road, street, or bridge must be continuously open to public access. A public facility must be located on public property or in a public, utility, or transportation easement or right-of-way.(2) Land and other assets that are or may become eligible for depreciation for federal income tax purposes for a business incubator located in a certified technology park.(3) Land and other assets that, if privately owned, would be eligible for depreciation for federal income tax purposes for laboratory facilities, research and development facilities, conference facilities, teleconference facilities, testing facilities, training facilities, or quality control facilities:(A) that are or that support property whose primary purpose and use is or will be for a high technology activity;(B) that are owned by a public entity; and(C) that are located within a certified technology park.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.4-2005, SEC.142.
IN Code § 36-7-32-10 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-10. Application; Designation of Area as Certified Technology Park; Expansion Across County Lines

Sec. 10. (a) A unit may apply to the Indiana economic development corporation for designation of all or part of the territory within the jurisdiction of the unit's redevelopment commission as a certified technology park and to enter into an agreement governing the terms and conditions of the designation. The application must be in a form specified by the Indiana economic development corporation and must include information the corporation determines necessary to make the determinations required under section 11 of this chapter.(b) This subsection applies only to a unit in which a certified technology park designated before January 1, 2005, is located. A unit may apply to the Indiana economic development corporation for permission to expand the unit's certified technology park to include territory that is adjacent to the unit's certified technology park but located in another county. The corporation shall grant the unit permission to expand the certified technology park if the unit and the redevelopment commission having jurisdiction over the adjacent territory approve the proposed expansion in a resolution. A certified copy of each resolution approving the proposed expansion must be attached to the application submitted under this subsection.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.4-2005, SEC.143; P.L.203-2005, SEC.12.
IN Code § 36-7-32-11.5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-11.5. Submission of Proposed Designations to the Budget Committee and the Budget Agency

Sec. 11.5. (a) If the Indiana economic development corporation desires to designate a certified technology park under this chapter, the corporation shall submit its proposed designation to the budget committee for review and recommendation to the budget agency. The budget committee shall meet not later than sixty (60) days after receipt of the proposed designation and shall make a recommendation on the designation to the budget agency.(b) When considering the proposed designation of a certified technology park by the corporation under this section, the budget committee and the budget agency must make the following findings before approving the designation:(1) The area to be designated as a certified technology park meets the conditions necessary for the designation as a certified technology park.(2) The designation of the certified technology park will benefit the people of Indiana by protecting or increasing state and local tax bases and tax revenues for at least the duration of the certified technology park.(c) The income tax incremental amount and the gross retail incremental amount may not be allocated to the certified technology park until the designation of the certified technology park is approved under this section.As added by P.L.293-2013(ts), SEC.45.
IN Code § 36-7-32-12 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-12. Agreements; Governing Certified Technology Parks

Sec. 12. A redevelopment commission and the legislative body of the unit that established the redevelopment commission may enter into an agreement with the Indiana economic development corporation establishing the terms and conditions governing a certified technology park designated under section 11 of this chapter. Upon designation of the certified technology park under the terms of the agreement, the subsequent failure of any party to comply with the terms of the agreement may result in the termination or rescission of the designation of the area as a certified technology park. The agreement must include the following provisions:(1) A description of the area to be included within the certified technology park.(2) Covenants and restrictions, if any, upon all or a part of the properties contained within the certified technology park and terms of enforcement of any covenants or restrictions.(3) The financial commitments of any party to the agreement and of any owner or developer of property within the certified technology park.(4) The terms of any commitment required from a postsecondary educational institution or private research based institute for support of the operations and activities within the certified technology park.(5) The terms of enforcement of the agreement, which may include the definition of events of default, cure periods, legal and equitable remedies and rights, and penalties and damages, actual or liquidated, upon the occurrence of an event of default.(6) The public facilities to be developed for the certified technology park and the costs of those public facilities, as approved by the Indiana economic development corporation.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.4-2005, SEC.145; P.L.2-2007, SEC.389; P.L.154-2007, SEC.2.
IN Code § 36-7-32-13 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-13. Authority; Sale Price or Rental Value of Public Facilities Below Market Value

Sec. 13. (a) If the Indiana economic development corporation determines that a sale price or rental value at below market rate will assist in increasing employment or private investment in a certified technology park, the redevelopment commission and the legislative body of the unit may determine the sale price or rental value for public facilities owned or developed by the redevelopment commission and the unit in the certified technology park at below market rate.(b) If public facilities developed under an agreement entered into under this chapter are conveyed or leased at less than fair market value or at below market rates, the terms of the conveyance or lease shall include legal and equitable remedies and rights to assure that the public facilities are used for high technology activities or as a business incubator. Legal and equitable remedies and rights may include penalties and actual or liquidated damages.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.4-2005, SEC.146.
IN Code § 36-7-32-14 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-14. Marketing Responsibilities; Indiana Economic Development Corporation

Sec. 14. The Indiana economic development corporation shall market the certified technology park. The corporation and a redevelopment commission may contract with each other or any third party for these marketing services.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.4-2005, SEC.147.
IN Code § 36-7-32-16 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-16. Appeals; Remonstrance

Sec. 16. (a) A person who files a written remonstrance with the redevelopment commission under section 15 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action, file with the office of the clerk of the circuit or superior court of the county a copy of the redevelopment commission's resolution and the person's remonstrance against the resolution, together with the person's bond as provided by IC 34-13-5-7.(b) 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 filing of the appeal. The court shall decide the appeal based on the record and evidence before the redevelopment commission, not by trial de novo, and may confirm the final action of the redevelopment commission or sustain the remonstrances. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.As added by P.L.192-2002(ss), SEC.187.
IN Code § 36-7-32-17.5 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-17.5. 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. 17.5. A redevelopment commission 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.31.
IN Code § 36-7-32-19 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-19. Rules and Forms; Adjustment of Base Assessed Value

Sec. 19. (a) The state board of accounts and department of local government finance shall make the rules and prescribe the forms and procedures that the state board of accounts and department of local government finance consider appropriate for the implementation of an allocation area under this chapter.(b) After each reassessment of real property in an area under a reassessment plan prepared under IC 6-1.1-4-4.2, the department of local government finance shall adjust the base assessed value one (1) time to neutralize any effect of the reassessment of the real property in the area on the property tax proceeds allocated to the certified technology park fund under section 17 of this chapter. After each annual adjustment under IC 6-1.1-4-4.5, the department of local government finance shall adjust the base assessed value to neutralize any effect of the annual adjustment on the property tax proceeds allocated to the certified technology park fund under section 17 of this chapter.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.154-2006, SEC.81; P.L.112-2012, SEC.61; P.L.86-2018, SEC.349.
IN Code § 36-7-32-20 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-20. Notification to Department of State Revenue; Computation of Gross Retail Base Revenue

Sec. 20. (a) After entering into an agreement under section 12 of this chapter, the redevelopment commission shall send to the department of state revenue:(1) a certified copy of the designation of the certified technology park under section 11 of this chapter;(2) a certified copy of the agreement entered into under section 12 of this chapter; and(3) a complete list of the employers in the certified technology park and the street names and the range of street numbers of each street in the certified technology park.The redevelopment commission shall update the list provided under subdivision (3) before July 1 of each year.(b) Not later than sixty (60) days after receiving a copy of the designation of the certified technology park, the department of state revenue shall determine the gross retail base period amount and the income tax base period amount.As added by P.L.192-2002(ss), SEC.187.
IN Code § 36-7-32-21 (2021)
2021 Indiana Code|Title 36. Local Government|Article 7. Planning and Development|Chapter 32. Certified Technology Parks|36-7-32-21. Annual Computation; Income Tax Incremental Amount; Gross Retail Incremental Amount; District Business Information

Sec. 21. (a) Before the first business day in October of each year, the department of state revenue shall calculate the income tax incremental amount and the gross retail incremental amount for the preceding state fiscal year for each certified technology park designated under this chapter.(b) Taxpayers operating in the certified technology park shall report annually, in the manner and in the form prescribed by the department, information that the department determines necessary to calculate the net increment.(c) A taxpayer operating in the certified technology park that files a consolidated tax return with the department also shall file annually an informational return with the department for each business location of the taxpayer within the certified technology park.(d) If a taxpayer fails to report the information required by this section or file an informational return required by this section, the department shall use the best information available in calculating the income tax incremental amount and the gross retail incremental amount.As added by P.L.192-2002(ss), SEC.187. Amended by P.L.261-2013, SEC.47.