323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-12.7-1 "Certified technology park"
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Sec. 1. As used in this chapter, "certified technology park" refers to a certified technology park that is: (1) established under IC 36-7-32; and (2) certified as of the assessment date for which the deduction under this chapter is claimed. As added by P.L.113-2010, SEC.28.…
Ind. Code § 6-1.1-12.7-2 "High technology activity"
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Sec. 2. As used in this chapter, "high technology activity" has the meaning set forth in IC 36-7-32-7. As added by P.L.113-2010, SEC.28.
Ind. Code § 6-1.1-12.7-3 "Qualified personal property"
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Sec. 3. As used in this chapter, "qualified personal property" means personal property that is: (1) assessed for the first time after December 31, 2010; (2) located within a certified technology park; (3) primarily used to conduct high technology activity; and (4) not part of the…
Ind. Code § 6-1.1-12.7-4 Ordinance authorizing deduction
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Sec. 4. (a) A county fiscal body may adopt an ordinance providing that a deduction applies to the assessed value of qualified personal property located in the county. The deduction is equal to one hundred percent (100%) of the assessed value of qualified personal property located…