Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-46.2-1 "District"
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Sec. 1. As used in this chapter, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. As added by P.L.238-2017, SEC.18.
Ind. Code § 6-1.1-46.2-10 Process to claim deduction; compliance information
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Sec. 10. (a) The district board shall send to the county auditor a certified copy of a resolution approving a deduction under this chapter. A property owner who desires to obtain a deduction under this chapter for an assessment date must file a certified deduction application, on…
Ind. Code § 6-1.1-46.2-11 Failure to comply with statement of benefits; hearing;
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determination; resolution; notice; appeal Sec. 11. (a) Not later than forty-five (45) days after receipt of the information described in section 10(b) of this chapter concerning compliance with the statement of benefits, the district board may determine whether the property owner…
Ind. Code § 6-1.1-46.2-12 Fee for filing an application; standards for granting a
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deduction Sec. 12. A district board may, by resolution, do the following: (1) Impose a fee for the filing of an application for a deduction under this chapter. The fee may be sufficient to defray actual processing and administrative costs associated with the application. (2) Esta…
Ind. Code § 6-1.1-46.2-2 "District board"
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Sec. 2. As used in this chapter, "district board" refers to an entrepreneur and enterprise district board designated under IC 5-28-15.5-2(d). As added by P.L.238-2017, SEC.18.
Ind. Code § 6-1.1-46.2-3 "Eligible vacant building"
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Sec. 3. As used in this chapter, "eligible vacant building" means a building that: (1) is zoned for commercial or industrial purposes; and (2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by …
Ind. Code § 6-1.1-46.2-4 Application for deduction; district board; statement of
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benefits; contents Sec. 4. The owner of an eligible vacant building may apply to a district board for a deduction under this chapter for the occupation of an eligible vacant building within a district. An application under this section must: (1) be submitted to the district board…
Ind. Code § 6-1.1-46.2-5 Form; application and statement of benefits; public record
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Sec. 5. The department of local government finance shall prescribe a form for the application and statement of benefits under section 4 of this chapter. The application and statement of benefits are public records that may be inspected and copied under IC 5-14-3. As added by P.L.…
Ind. Code § 6-1.1-46.2-6 District board review of application; resolution to approve
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deduction; required findings; approval by fiscal body of municipality Sec. 6. (a) The district board shall review an application and statement of benefits submitted under section 4 of this chapter, and the district board shall determine whether the property owner should be grante…
Ind. Code § 6-1.1-46.2-7 Entitlement to deduction; eligible vacant building used for
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commercial or industrial purposes Sec. 7. Except as otherwise provided in this chapter, if an application is approved by resolution of the district board and by resolution of the fiscal body of the municipality under section 6 of this chapter, the owner of the eligible vacant bui…
Ind. Code § 6-1.1-46.2-9 Amount of deduction
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Sec. 9. Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of: (1) the assessed value of the building or part of the building that is occupied by the property…