63N-3-1711. Boundary adjustments.
If the relevant county assessor or county auditor adjusts parcel or lot boundaries relevant to a major sporting event venue zone, the creating entity administering the property tax increment or local sales and use tax increment collected in the major sporting event zone may:
(1) make corresponding adjustments to the qualified development zone of the major sporting event venue zone; and
(2) in consultation with the State Tax Commission, and with the approval of the State Tax Commission, make corresponding adjustments to the local sales and use tax boundary.