reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 42. Brownfield Revitalization Zone Tax Abatement › 6-1.1-42-10. Publication of Notice

Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following:
(1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that has authority to levy property taxes in the geographic area where the zone is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the same information as a statement of benefits filed with the designating body under section 6 of this chapter.
The notice must state that a description of the affected area is available and can be inspected in the county assessor's office. The notice must also name a date when the designating body will receive and hear all remonstrances and objections from interested persons. The designating body shall file the information required by subdivision (2) with the officers of the taxing unit who are authorized to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten (10) days before the date of the public hearing.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.23; P.L.96-2000, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 42. Brownfield Revitalization Zone Tax Abatement › 6-1.1-42-11. Review of Statement of Benefits

Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a public hearing on the creation of the zone.
As added by P.L.59-1997, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 42. Brownfield Revitalization Zone Tax Abatement › 6-1.1-42-12. Designation of Brownfield Revitalization Zone

Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone.
(b) A designating body may designate an area as a brownfield revitalization zone only if the following findings are made in the affirmative:
(1) The applicant:
(A) has never had an ownership interest in an entity that contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of the voluntary remediation, as determined under the written standards adopted by the department of environmental management.
(2) The area described in section 8 of this chapter qualifies as a brownfield, as determined under the written standards adopted by the department of environmental management.
(3) The area described in section 8 of this chapter is substantially under-utilized or nonproductive without remediation.
(4) The applicant can successfully obtain a certificate of completion of a voluntary remediation for the area described in section 8 of this chapter under IC 13-25-5-16.
(5) The estimate of the value of the remediation and redevelopment is reasonable for projects of that nature.
(6) The estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed described remediation and redevelopment.
(7) The estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed described remediation and redevelopment.
(8) Any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described remediation and redevelopment.
(9) The totality of benefits is sufficient to justify the establishment of a zone.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 42. Brownfield Revitalization Zone Tax Abatement › 6-1.1-42-13. Final Action; Expiration of Designation of Brownfield Revitalization Zone

Sec. 13. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for a brownfield revitalization zone have been met and confirming, modifying and confirming, or rescinding the resolution. This determination is final except that an appeal may be taken and heard as provided under sections 14 and 15 of this chapter.
(b) The designation of an area as a brownfield revitalization zone expires on the earliest of the following:
(1) The date that the designating body determines that the applicant has failed to comply with the statement of benefits under section 30 of this chapter.
(2) The date that the designating body determines that the applicant has failed to make reasonable progress towards the completion of the remediation. A designating body may not make a determination under this subdivision before a date that is at least two (2) years after the date an area is designated as a brownfield revitalization zone.
(3) December 31 of the last year that the applicant is eligible for a deduction granted under section 24 of this chapter.
As added by P.L.59-1997, SEC.1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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:
YEAR OF DEDUCTION
PERCENTAGE
1st
100%
2nd
66%
3rd
33%
(2) For deductions allowed over a six (6) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st
100%
2nd
85%
3rd
66%
4th
50%
5th
34%
6th
17%
(3) For deductions allowed over a ten (10) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st
100%
2nd
95%
3rd
80%
4th
65%
5th
50%
6th
40%
7th
30%
8th
20%
9th
10%
10th
5%
(c) The amount of the deduction determined under subsection (a) shall be adjusted in accordance with this subsection in the following circumstances:
(1) If a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 occurs within the particular period of the deduction, the amount determined under subsection (a)(1) shall be adjusted to reflect the percentage increase or decrease in assessed valuation that resulted from the reassessment.
(2) If an appeal of an assessment is approved that results in a reduction of the assessed value of the redeveloped or rehabilitated property, the amount of any deduction shall be adjusted to reflect the percentage decrease that resulted from the appeal.
(3) The amount of the deduction may not exceed the limitations imposed by the designating body under section 23 of this chapter.
(4) The amount of the deduction must be proportionally reduced by the proportionate ownership of the property by a person that:
(A) has an ownership interest in an entity that contributed; or
(B) has 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.
The department of local government finance may adopt rules under IC 4-22-2 to implement this subsection.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.9; P.L.90-2002, SEC.285; P.L.219-2007, SEC.86; P.L.112-2012, SEC.49; P.L.203-2016, SEC.19; P.L.86-2018, SEC.66.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-6.2. "Entrepreneur and Enterprise District"

Sec. 6.2. "Entrepreneur and enterprise district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.
As added by P.L.238-2017, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-6.4. "Entrepreneur and Enterprise District Location"

Sec. 6.4. "Entrepreneur and enterprise district location" means a lot, parcel, or tract of land located in an entrepreneur and enterprise district.
As added by P.L.238-2017, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-6.6. "Entrepreneur and Enterprise District Property"

Sec. 6.6. "Entrepreneur and enterprise district property" refers to real and tangible personal property that is located within an entrepreneur and enterprise district on an assessment date.
As added by P.L.238-2017, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-7. "Qualified Investment"

Sec. 7. As used in this chapter, "qualified investment" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:
(1) The purchase of a building.
(2) The purchase of new manufacturing or production equipment.
(3) Costs associated with the repair, rehabilitation, or modernization of an existing building and related improvements.
(4) Onsite infrastructure improvements.
(5) The construction of a new building.
(6) Costs associated with retooling existing machinery.
(7) In the case of an entrepreneur and enterprise district, the purchase of:
(A) new information technology equipment (as defined in IC 6-1.1-12.1-1);
(B) new logistical distribution equipment (as defined in IC 6-1.1-12.1-1); or
(C) new research and development equipment (as defined in IC 6-1.1-12.1-1).
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-10. Deduction Application; Extension

Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for which the deduction is claimed was located on the assessment date. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. Except as provided in subsections (c) and (d), the application must be filed before May 15 of the assessment year to obtain the deduction.
(b) A taxpayer shall include on an application filed under this section all information that the department of local government finance and the corporation require to determine eligibility for the deduction provided under this chapter.
(c) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's application if:
(1) the taxpayer submits a written application for an extension before May 15 of the assessment year; and
(2) the taxpayer is prevented from filing a timely application because of sickness, absence from the county, or any other good and sufficient reason.
(d) An urban enterprise association created under IC 5-28-15-13, in the case of a zone business, or a district board, in the case of a district business, may by resolution waive failure to file a:
(1) timely; or
(2) complete;
deduction application under this section. Before adopting a waiver under this section, the urban enterprise association or the district board shall conduct a public hearing on the waiver.
As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.6; P.L.238-2017, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-11. Eligibility; Appeals

Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of the determination before August 15 of the year in which the application is made.
(b) A person may appeal the determination of the county auditor under subsection (a) by filing a complaint in the office of the clerk of the circuit or superior court not later than forty-five (45) days after the county auditor gives the person notice of the determination.
As added by P.L.214-2005, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45. Enterprise Zone Investment Deduction › 6-1.1-45-12. Deduction Limitation; Claiming Deduction After Expiration of Zone

Sec. 12. (a) Subject to subsection (b), a taxpayer may claim a deduction under this chapter for property other than property located in a consolidated city for an assessment date that occurs after:
(1) the expiration of the enterprise zone in which the enterprise zone property for which the taxpayer made the qualified investment is located; or
(2) the expiration of the entrepreneur and enterprise district in which the entrepreneur and enterprise district property for which the taxpayer made the qualified investment under IC 5-28-15.5 is located.
(b) A taxpayer may not claim a deduction under this chapter for more than ten (10) years.
As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.7; P.L.238-2017, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-1. Definitions

Sec. 1. As used in this chapter:
(1) "board" refers to the county property tax assessment board of appeals;
(2) "brownfield" has the meaning set forth in IC 13-11-2-19.3;
(3) "contaminant" has the meaning set forth in IC 13-11-2-42;
(4) "delinquent tax liability" means:
(A) delinquent property taxes;
(B) delinquent special assessments;
(C) interest;
(D) penalties; and
(E) costs;
assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;
(5) "department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and
(6) "fiscal body" refers to the fiscal body of:
(A) the city if the brownfield is located in a city;
(B) the town if the brownfield is located in a town; or
(C) the county if the brownfield is not located in a city or town.
As added by P.L.208-2005, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-2. Form and Content of Petition

Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:
(1) be on a form:
(A) prescribed by the state board of accounts; and
(B) approved by the department;
(2) state:
(A) the amount of the delinquent tax liability; and
(B) when the delinquent tax liability arose;
(3) describe:
(A) the manner in which; and
(B) when;
the petitioner acquired or proposes to acquire the brownfield;
(4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;
(5) describe the plan of the petitioner for:
(A) addressing any contaminants on the brownfield; and
(B) the intended use of the brownfield;
(6) include the date by which the plan referred to in subdivision (5) will be completed;
(7) include a statement from the department of environmental management that the property is a brownfield;
(8) state whether the petitioner:
(A) has had an ownership interest in an entity that contributed; or
(B) has contributed;
to the contaminant or contaminants on the brownfield;
(9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;
(10) state that the petitioner seeks:
(A) a waiver of the delinquent tax liability; or
(B) a reduction of the delinquent tax liability in a specified amount; and
(11) be accompanied by a fee in an amount established by the county auditor for:
(A) completing a title search; and
(B) processing the petition.
As added by P.L.208-2005, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-3. County Auditor Action on Petition; Correction of Defects; Forwarding

Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The petitioner may correct the defects and file the completed petition with the county auditor. On receipt of a complete petition, the county auditor shall forward a copy of the complete petition to:
(1) the assessor of the township in which the brownfield is located, or the county assessor if there is no township assessor for the township;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date of the filing of the petition, a substantial property interest of public record in the brownfield;
(4) the board;
(5) the fiscal body;
(6) the department of environmental management; and
(7) the department.
As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.305.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-4. County Property Tax Assessment Board of Appeals Hearing; Notice

Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this chapter, the board shall at its earliest opportunity conduct a public hearing on the petition. The board shall give notice of the date, time, and place fixed for the hearing:
(1) by mail to:
(A) the petitioner;
(B) the owner, if different from the petitioner;
(C) all persons that have, as of the date the petition was filed, a substantial interest of public record in the brownfield; and
(D) the assessor of the township in which the brownfield is located, or the county assessor if there is no township assessor for the township; and
(2) under IC 5-3-1.
As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.306.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-5. County Property Tax Assessment Board of Appeals Recommendation; Notice; Forwarding

Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that the department grant the petition or that the department approve a reduction of the delinquent tax liability in an amount less than the amount sought by the petitioner if the board determines that:
(1) the brownfield was acquired or is proposed to be acquired as a result of:
(A) sale or abandonment in a bankruptcy proceeding;
(B) foreclosure or a sheriff's sale;
(C) receivership; or
(D) purchase from a political subdivision;
(2) the plan referred to in section 2(5) of this chapter is in the best interest of the community;
(3) the waiver or reduction of the delinquent tax liability:
(A) is in the public interest; and
(B) will facilitate development or use of the brownfield;
(4) the petitioner:
(A) has not had an ownership interest in an entity that contributed; and
(B) has not contributed;
to the contaminant or contaminants on the brownfield;
(5) the department of environmental management has determined that the property is a brownfield;
(6) if the petitioner is the owner of the brownfield, the delinquent tax liability sought to be waived or reduced arose before the petitioner's acquisition of the brownfield; and
(7) no part of the delinquent tax liability can reasonably be collected from a person other than the owner of the brownfield.
(b) After the hearing and completion of any additional investigation of the brownfield or of the petitioner that the board considers necessary, the board shall:
(1) give notice, by mail, to the parties listed in section 4(1) of this chapter of the board's recommendation that:
(A) the fiscal body deny the petition; or
(B) the department:
(i) deny the petition;
(ii) waive the delinquent tax liability, subject to section 8(g) of this chapter; or
(iii) reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter; and
(2) forward to the department and the fiscal body a copy of:
(A) the board's recommendation; and
(B) the documents submitted to or collected by the board at the public hearing or during the course of the board's investigation of the brownfield or of the petitioner.
As added by P.L.208-2005, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-6. Review and Recommendation by Fiscal Body; Notice; Forwarding

Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting:
(1) review the petition and all other materials submitted by the board under section 5 of this chapter; and
(2) determine whether to:
(A) deny the petition;
(B) recommend that the department waive the delinquent tax liability, subject to section 8(g) of this chapter; or
(C) recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.
The fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.
(b) The fiscal body shall:
(1) publish notice under IC 5-3-1 of its consideration of the petition under this section; and
(2) forward to the department written notice of its action under this section.
As added by P.L.208-2005, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-7. Review and Action by Department of Local Government Finance

Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall:
(1) review:
(A) the petition and all other materials submitted by the board; and
(B) the notice received from the fiscal body; and
(2) subject to subsection (b), determine whether to:
(A) deny the petition;
(B) waive the delinquent tax liability, subject to section 8(g) of this chapter; or
(C) reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.
The department may reduce the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board or the fiscal body.
(b) The department's determination to waive or reduce the delinquent tax liability under subsection (a) is subject to the limitation in section 8(f)(2) of this chapter.
As added by P.L.208-2005, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 45.5. Brownfield Tax Reduction or Waiver › 6-1.1-45.5-9. Appeal of Action of Department of Local Government Finance

Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department's final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department gives the petitioner notice of the final determination.
As added by P.L.208-2005, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Deduction allowance period" for a county means the period:
(A) beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and
(B) ending on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs, if the county fiscal body has adopted an ordinance specifying the termination date of the eligible transfer period under section 4 of this chapter.
(2) "Eligible transfer period" for a county means the period:
(A) beginning on the date the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and
(B) ending on the termination date specified in an ordinance adopted by the county fiscal body under section 4 of this chapter, if any.
(3) "Land bank" has the meaning set forth in IC 36-7-38-1.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-2. Adoption of Ordinance

Sec. 2. (a) A county fiscal body of a county in which a land bank is established may adopt an ordinance to have this chapter apply in the county.
(b) An ordinance adopted under this section must specify the percentage of assessed valuation to use in computing the deduction provided by this chapter. The percentage must be at least twenty-five percent (25%) and at most fifty percent (50%).
(c) If a county fiscal body wishes to adopt an ordinance under this section, the county fiscal officer shall, in addition to any other notices required for the adoption of an ordinance, issue a notice to the fiscal officer of each taxing unit that would be affected by the adoption of the ordinance at least twenty-one (21) days before the date on which the county fiscal body intends to hold a hearing on the proposed ordinance.
(d) After the county fiscal body hears the public testimony on the proposed ordinance, the county fiscal body may adopt an ordinance to have this chapter apply in the county.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-3. Change of Deduction Percentage

Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance that changes the percentage of assessed valuation to use in computing the deduction provided by this chapter.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-4. Termination of Eligible Transfer Period

Sec. 4. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may adopt an ordinance specifying the date on which the eligible transfer period is to terminate.
(b) If a county fiscal body has adopted an ordinance under subsection (a), the ordinances adopted under this chapter expire on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs.
As added by P.L.110-2017, SEC.1.