Legalization of certain brownfield revitalization zones,

Ind. Code § 6-1.1-42-0.3, under Chapter 42. Brownfield Revitalization Zone Tax Abatement.

Ind. Code § 6-1.1-42-0.3

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.

IC 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.