reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-2.5. Review of Proposed Project; Preliminary Certification

Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the fiscal body shall file with the Indiana economic development corporation:
(1) a copy of the ordinance;
(2) a description of the proposed industrial development program and qualified industrial development project; and
(3) other additional data and information that will enable the corporation to determine preliminarily whether the unit may qualify for a loan from the industrial development fund established under IC 5-28-9.
(b) The Indiana economic development corporation shall review the data and related information submitted under subsection (a) to determine preliminarily whether:
(1) the proposed project will qualify as a qualified industrial development project;
(2) there is a reasonable likelihood that the proposed qualified industrial development project will be initiated and accomplished; and
(3) there is a reasonable likelihood that an application by the unit under IC 5-28-9-12 for a loan from the industrial development fund to institute and administer the proposed industrial development program will be approved by the corporation and the state board of finance.
(c) If the Indiana economic development corporation preliminarily determines under subsection (b) that the proposed project does not or will not qualify as a qualified industrial development project or that there is not a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12, the corporation shall certify this determination in writing to the fiscal body adopting the ordinance. Upon this certification, the ordinance proposing to establish the economic development district is void.
(d) If the Indiana economic development corporation preliminarily determines under subsection (b) that the proposed project qualifies or will qualify as a qualified industrial development project and that there is a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12, the corporation shall certify this determination to the fiscal body adopting the ordinance proposing to establish the economic development district. Upon receipt of this certification, the fiscal body shall proceed to take final action with respect to the ordinance in accordance with section 3 of this chapter.
(e) A favorable preliminary certification under subsection (d) does not, however, represent or constitute a final determination by the Indiana economic development corporation and state board of finance as to whether the unit will obtain a loan from the industrial development fund in accordance with IC 5-28-9.
As added by P.L.24-1987, SEC.14. Amended by P.L.4-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-4. Appellate Procedure; Grounds; Burden of Proof

Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter and is aggrieved by the final action taken, may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court of the county in which the action is taken a copy of the ordinance of the fiscal body and the person's remonstrance against that ordinance, together with the person's bond as provided by IC 34-13-5-7, if the appeal is determined against the person. The only ground of remonstrance that the court may hear is whether the proposed economic development district designation will be of public utility and benefit. The burden of proof is on the remonstrator.
(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 the filing of the appeal. The court shall decide the appeal based on the record and evidence before the fiscal body, not by trial de novo, and may confirm the final action of the fiscal body 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.19-1985, SEC.5. Amended by P.L.1-1998, SEC.77.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-6. Enlargement of Districts

Sec. 6. An economic development district may be enlarged by the fiscal body by following the same procedure for the creation of an economic development district specified in this chapter.
As added by P.L.19-1985, SEC.5. Amended by P.L.42-1992, SEC.7; P.L.192-2002(ss), SEC.46; P.L.1-2004, SEC.48 and P.L.23-2004, SEC.51; P.L.219-2007, SEC.83; P.L.146-2008, SEC.297.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 39. Economic Development Districts › 6-1.1-39-7. Allocation Areas; Declaration as Part of District Prohibited

Sec. 7. No area shall be declared part of an economic development district if it has already been declared an allocation area under IC 36-7-14 or IC 36-7-15.1.
As added by P.L.19-1985, SEC.5.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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:
YEAR OF DEDUCTION
PERCENTAGE
6th
100%
7th
95%
8th
80%
9th
65%
10th
50%
11th and thereafter
0%
(c) A deduction under this section is not allowed in the first year the deduction is claimed for new manufacturing equipment to the extent that it would cause the assessed value of all of the personal property of the owner in the taxing district in which the equipment is located to be less than the assessed value of all of the personal property of the owner in that taxing district in the immediately preceding year.
(d) If a deduction is not fully allowed under subsection (c) in the first year the deduction is claimed, then the percentages specified in subsection (b) apply in the subsequent years to the amount of deduction that was allowed in the first year.
(e) For purposes of subsection (b), the assessed value of new manufacturing equipment that is part of an owner's assessable depreciable personal property in a single taxing district subject to the valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 is the product of:
(1) the assessed value of the equipment (excluding equipment installed after June 30, 2018) determined without regard to the valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9; multiplied by
(2) the quotient of:
(A) the amount of the valuation limitation determined under 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 for all of the owner's depreciable personal property in the taxing district; divided by
(B) the total true tax value of all of the owner's depreciable personal property in the taxing district that is subject to the valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9 determined:
(i) under the depreciation schedules in the rules of the department of local government finance before any adjustment for abnormal obsolescence; and
(ii) without regard to the valuation limitation in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9.
As added by P.L.62-1988, SEC.1. Amended by P.L.154-2006, SEC.59; P.L.219-2007, SEC.84; P.L.146-2008, SEC.300; P.L.212-2018(ss), SEC.16.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 41. Cumulative Fund Tax Levy Procedures › 6-1.1-41-5. Repealed

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.276. Repealed by P.L.137-2012, SEC.42.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.