Title 6, TITLE 6. TAXATION
297 chapters · 4,481 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…
Ind. Code § 6-1.1-12.7-5 Review; Indiana economic development corporation
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Sec. 5. The Indiana economic development corporation shall review an ordinance adopted under this chapter and determine whether it is in the best interest of the development of the certified technology park to permit the deduction. The Indiana economic development corporation, af…
Ind. Code § 6-1.1-12.7-6 Certified deduction schedule; review by county assessor;
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appeal Sec. 6. (a) To obtain the deduction under this chapter, an owner of qualified personal property must file a certified deduction schedule with the county assessor in which the qualified personal property is located. The department of local government finance shall prescribe…