CHAPTER 42. BROWNFIELD REVITALIZATION ZONE TAX ABATEMENT
IC 6-1.1-42
Chapter 42. Brownfield Revitalization Zone Tax Abatement
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.
IC 6-1.1-42-2
"Designating body" defined
Sec. 2. As used in this chapter, "designating body" means the
following:
(1) For an area located in an unincorporated area in a county
that does not contain a consolidated city, the county fiscal body.
(2) For an area located in a city or town in a county that does
not contain a consolidated city, the city or town fiscal body.
(3) For an area located in a county containing a consolidated
city, the metropolitan development commission.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-3
"Remediation" defined
Sec. 3. As used in this chapter, "remediation" has the meaning set
forth in IC 13-11-2-186.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-4
"Zone" defined
Sec. 4. As used in this chapter, "zone" means a brownfield
revitalization zone established under this chapter.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-5
Application for designation as brownfield revitalization zone
Sec. 5. (a) A person may apply to a designating body to designate
an area as a brownfield revitalization zone.
(b) An application under this section must:
(1) be submitted to the designating body before the initiation of
a voluntary remediation under IC 13-25-5;
(2) include sufficient information for the designating body to
declare the area a zone; and
(3) be in the form prescribed by the department of local
government finance.
As added by P.L.59-1997, SEC.1. Amended by P.L.90-2002,
SEC.282.
IC 6-1.1-42-6
Statement of public benefits
Sec. 6. Not later than the date that the designating body adopts a
resolution under section 9 of this chapter, the applicant shall submit
a statement of public benefits to the designating body. The statement
of benefits must include the following information:
(1) A description of the proposed remediation and
redevelopment.
(2) An estimate of the number of individuals who will be
employed or whose employment will be retained by the person
as a result of the remediation and redevelopment and an
estimate of the annual salaries of these individuals.
(3) An estimate of the value of the remediation and
redevelopment.
The statement of benefits may be incorporated in a designation
application. A statement of benefits is a public record that may be
inspected and copied under IC 5-14-3-3.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-7
Powers of designating body
Sec. 7. A designating body may, by resolution, do the following:
(1) Impose a fee for filing an application to designate an area as
a zone or to approve a deduction. The fee may be sufficient to
defray actual processing and administrative costs associated
with the application.
(2) Establish general written standards for declaring an area as
a zone. The written standards must be reasonably related to
accomplishing the purposes of this chapter.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.2.
IC 6-1.1-42-8
Duties of designating body
Sec. 8. If a designating body proposes to designate a zone, the
designating body shall either:
(1) prepare maps and plats that identify the proposed brownfield
revitalization zone; or
(2) prepare a simplified description of the boundaries of the
brownfield revitalization zone by describing its location in
relation to public ways, streams, or otherwise.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-9
Adoption of resolution
Sec. 9. After the submission of a statement of benefits under
section 6 of this chapter and the compilation of the materials
described in section 8 of this chapter, the designating body may
adopt a resolution to declare the area a brownfield revitalization
zone.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-10
Publication of notice
Sec. 10. A designating body that adopts a resolution under section
9 of this chapter, shall do the following:
(1) Publish notice of the adoption and substance of the
resolution in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that has
authority to levy property taxes in the geographic area where
the zone is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the same
information as a statement of benefits filed with the
designating body under section 6 of this chapter.
The notice must state that a description of the affected area is
available and can be inspected in the county assessor's office. The
notice must also name a date when the designating body will receive
and hear all remonstrances and objections from interested persons.
The designating body shall file the information required by
subdivision (2) with the officers of the taxing unit who are
authorized to fix budgets, tax rates, and tax levies under
IC 6-1.1-17-5 at least ten (10) days before the date of the public
hearing.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.23;
P.L.96-2000, SEC.2.
IC 6-1.1-42-11
Review of statement of benefits
Sec. 11. The designating body must review the statement of
benefits required under section 6 of this chapter and conduct a public
hearing on the creation of the zone.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-12
Designation of brownfield revitalization zone
Sec. 12. (a) The designating body shall determine whether an area
should be designated a brownfield revitalization zone.
(b) A designating body may designate an area as a brownfield
revitalization zone only if the following findings are made in the
affirmative:
(1) The applicant:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject
of the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management.
(2) The area described in section 8 of this chapter qualifies as
a brownfield, as determined under the written standards adopted
by the department of environmental management.
(3) The area described in section 8 of this chapter is
substantially under-utilized or nonproductive without
remediation.
(4) The applicant can successfully obtain a certificate of
completion of a voluntary remediation for the area described in
section 8 of this chapter under IC 13-25-5-16.
(5) The estimate of the value of the remediation and
redevelopment is reasonable for projects of that nature.
(6) The estimate of the number of individuals who will be
employed or whose employment will be retained can be
reasonably expected to result from the proposed described
remediation and redevelopment.
(7) The estimate of the annual salaries of those individuals who
will be employed or whose employment will be retained can be
reasonably expected to result from the proposed described
remediation and redevelopment.
(8) Any other benefits about which information was requested
are benefits that can be reasonably expected to result from the
proposed described remediation and redevelopment.
(9) The totality of benefits is sufficient to justify the
establishment of a zone.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.3.
IC 6-1.1-42-13
Final action; expiration of designation of brownfield revitalization
zone
Sec. 13. (a) After considering the evidence, the designating body
shall take final action determining whether the qualifications for a
brownfield revitalization zone have been met and confirming,
modifying and confirming, or rescinding the resolution. This
determination is final except that an appeal may be taken and heard
as provided under sections 14 and 15 of this chapter.
(b) The designation of an area as a brownfield revitalization zone
expires on the earliest of the following:
(1) The date that the designating body determines that the
applicant has failed to comply with the statement of benefits
under section 30 of this chapter.
(2) The date that the designating body determines that the
applicant has failed to make reasonable progress towards the
completion of the remediation. A designating body may not
make a determination under this subdivision before a date that
is at least two (2) years after the date an area is designated as a
brownfield revitalization zone.
(3) December 31 of the last year that the applicant is eligible for
a deduction granted under section 24 of this chapter.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-14
Appeals
Sec. 14. A person who filed a written remonstrance with the
designating body before the adjournment of the public hearing
required under section 11 of this chapter and who is aggrieved by the
final action taken may, within ten (10) days after that final action is
taken under section 13 of this chapter, initiate an appeal of that
action by filing in the office of the clerk of the circuit or superior
court a copy of the resolution adopted under section 9 of this chapter,
any modifications made under section 13 of this chapter, and the
person's remonstrance against the resolution, together with a bond
conditioned to pay the costs of the appeal if the appeal is determined
against the person. The only ground of appeal that the court may hear
is whether the proposed project will meet the qualifications for
granting an assessed valuation deduction for the property under this
chapter. The burden of proof is on the appellant.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.4.
IC 6-1.1-42-15
Hearing of appeal
Sec. 15. An appeal under section 14 of this chapter shall be
promptly heard by the court without a jury. All remonstrances upon
which an appeal has been taken shall be consolidated and heard and
determined within thirty (30) days after the time of the filing of the
appeal. The court shall hear evidence on the appeal, and may confirm
the final action of the designating body or sustain the appeal. The
judgment of the court is final and conclusive, unless an appeal is
taken as in other civil actions.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-16
Procedures
Sec. 16. The procedures described in sections 17 through 26 of
this chapter may be combined with the procedures required under
sections 5 through 15 of this chapter to designate an area as a zone.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.24.
IC 6-1.1-42-17
Application for assessed valuation deduction
Sec. 17. (a) A person may apply for an assessed valuation
deduction for:
(1) real property; and
(2) personal property;
located in an area designated as a brownfield revitalization zone.
(b) An application for a deduction for an improvement to a
brownfield revitalization zone or personal property located in a
brownfield revitalization area must:
(1) be submitted to the designating body before the date that the
improvement is initiated or, if the deduction is for personal
property, the property is brought into the area;
(2) contain sufficient information for the designating body to
approve the deduction; and
(3) be submitted in the form prescribed by the department of
local government finance.
As added by P.L.59-1997, SEC.1. Amended by P.L.90-2002,
SEC.283; P.L.146-2008, SEC.302.
IC 6-1.1-42-18
Statement of benefits for assessed valuation deduction
Sec. 18. (a) A person that applies for an assessed valuation
deduction shall submit a statement of benefits for the deduction to
the designating body before the date specified in section 17 of this
chapter.
(b) The statement of benefits must:
(1) describe the property that is the subject of the application;
(2) estimate the value of the property that is the subject of the
application; and
(3) contain the information required for a statement of benefits
described in section 6 of this chapter.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-19
Resolution adopting deduction
Sec. 19. After the submission of a statement of benefits under
section 18 of this chapter, the designating body may adopt a
resolution to approve a deduction.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.25.
IC 6-1.1-42-20
Notice of resolution adoption; filing information with taxing unit
Sec. 20. A designating body that adopts a resolution under section
19 of this chapter shall do the following:
(1) Publish notice of the adoption and substance of the
resolution in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that has
authority to levy property taxes in the geographic area where
the zone is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the same
information as a statement of benefits filed with the
designating body under section 18 of this chapter.
The notice must state that a description of the affected area is
available and can be inspected in the county assessor's office. The
notice must also name a date when the designating body will receive
and hear all remonstrances and objections from interested persons.
The designating body shall file the information required by
subdivision (2) with the officers of the taxing unit who are
authorized to fix budgets, tax rates, and tax levies under
IC 6-1.1-17-5 at least ten (10) days before the date of the public
hearing.
As added by P.L.59-1997, SEC.1. Amended by P.L.253-1997(ss),
SEC.5; P.L.2-1998, SEC.26; P.L.96-2000, SEC.3.
IC 6-1.1-42-21
Review of statement of benefits for assessed valuation deduction
Sec. 21. The designating body must review the statement of
benefits required under section 18 of this chapter and conduct a
public hearing on the proposed deduction.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-22
Approval of deduction
Sec. 22. (a) The designating body shall determine whether to
approve a deduction.
(b) A designating body may not grant a deduction for a facility
described in IC 6-1.1-12.1-3(e).
(c) A property owner may not receive a deduction under this
chapter for repairs or improvements to real property if the owner
receives a deduction under either IC 6-1.1-12.1, IC 6-1.1-12-18,
IC 6-1.1-12-22, or IC 6-1.1-12-28.5 for the same property.
(d) A designating body may approve a deduction only if the
following findings are made in the affirmative:
(1) The applicant:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject
of the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management.
(2) The proposed improvement or property will be located in a
zone.
(3) The estimate of the value of the remediation and
redevelopment is reasonable for projects of that nature.
(4) The estimate of the number of individuals who will be
employed or whose employment will be retained can be
reasonably expected to result from the proposed described
remediation and redevelopment.
(5) The estimate of the annual salaries of those individuals who
will be employed or whose employment will be retained can be
reasonably expected to result from the proposed described
remediation and redevelopment.
(6) Any other benefits about which information was requested
are benefits that can be reasonably expected to result from the
proposed described remediation and redevelopment.
(7) The totality of benefits is sufficient to justify the deduction.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.5.
IC 6-1.1-42-23
Limitation of property eligible for deductions
Sec. 23. With respect to property in a particular brownfield
revitalization zone, the designating body may do the following:
(1) Limit the type of property that is eligible for a deduction
within a brownfield revitalization zone to personal property or
real property.
(2) Limit the dollar amount of the individual or aggregate
deductions that will be allowed with respect to personal
property.
(3) Limit the dollar amount of the deduction that will be
allowed with respect to real property.
(4) Impose reasonable conditions for allowing a deduction for
tangible property under this chapter. The conditions must have
a reasonable relationship to the development objectives of the
area in which the designating body has jurisdiction.
To exercise one (1) or more of these powers a designating body must
include this fact in the resolution creating the brownfield
revitalization zone that is finally passed under section 13 of this
chapter.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.6.
IC 6-1.1-42-24
Final action; granting of deductions; expiration
Sec. 24. (a) After considering the evidence, the designating body
shall take final action determining whether the qualifications for
deduction have been met and confirming, modifying and confirming,
or rescinding the resolution. For each deduction granted by the
designating body, the designating body shall state in the resolution
granting the deduction whether the deduction is for three (3) six (6),
or ten (10) years. This determination is final except that an appeal
may be taken and heard as provided under sections 25 and 26 of this
chapter.
(b) A determination to grant a deduction under this chapter may
be made:
(1) as part of the resolution adopted under section 13 of this
chapter; or
(2) by resolution adopted within sixty (60) days after receiving
a copy of a property owner's certified deduction application
from the county auditor. A certified copy of the resolution shall
be sent to the county auditor.
(c) The grant allowing a brownfield revitalization zone deduction
expires on the earliest of the following:
(1) The date that the designating body determines that the
applicant has failed to make reasonable progress towards the
completion of the remediation. A designating body may not
make a determination under this subdivision before a date that
is at least two (2) years after the date an area is designated as a
brownfield revitalization zone.
(2) December 31 of the last year of the deduction.
(3) The date the zone expires.
(4) The date that the designating body determines that the
applicant has failed to comply with the statement of benefits
under section 30 of this chapter.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.27.
IC 6-1.1-42-25
Appeal of grant of deduction
Sec. 25. A person who filed a written remonstrance with the
designating body before the adjournment of the public hearing
required in section 21 of this chapter and who is aggrieved by the
final action taken may, within ten (10) days after that final action
under section 24 of this chapter, initiate an appeal of that action by
filing in the office of the clerk of the circuit or superior court a copy
of the resolution adopted under section 9 of this chapter, any
modifications made under section 24 of this chapter, and the person's
remonstrance against the resolution, together with a bond
conditioned to pay the costs of the appeal if the appeal is determined
against the person. The only ground of appeal that the court may hear
is whether the proposed project will meet the qualifications for
granting an assessed valuation deduction for the property under this
chapter. The burden of proof is on the appellant.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.7.
IC 6-1.1-42-26
Hearing of appeal of grant of deduction
Sec. 26. An appeal under section 25 of this chapter shall be
promptly heard by the court without a jury. All remonstrances upon
which an appeal has been taken shall be consolidated and heard and
determined within thirty (30) days after the time of the filing of the
appeal. The court shall hear evidence on the appeal, and may confirm
the final action of the designating body or sustain the appeal. The
judgment of the court is final and conclusive, unless an appeal is
taken as in other civil actions.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-27
Certified deduction application
Sec. 27. (a) A property owner who desires to obtain the deduction
provided by section 24 of this chapter must file a certified deduction
application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. Except as otherwise provided in subsection (b)
or (e), the deduction application must be filed before May 10 of the
year in which the addition to assessed valuation is made.
(b) If notice of the addition to assessed valuation or new
assessment for any year is not given to the property owner before
April 10 of that year, the deduction application required by this
section may be filed not later than thirty (30) days after the date such
a notice is mailed to the property owner at the address shown on the
records of the township or county assessor.
(c) The certified deduction application required by this section
must contain the following information:
(1) The name of each owner of the property.
(2) A certificate of completion of a voluntary remediation under
IC 13-25-5-16.
(3) Proof that each owner who is applying for the deduction:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject
of the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management.
(4) Proof that the deduction was approved by the appropriate
designating body.
(5) A description of the property for which a deduction is
claimed in sufficient detail to afford identification.
(6) The assessed value of the improvements before remediation
and redevelopment.
(7) The increase in the assessed value of improvements
resulting from remediation and redevelopment.
(8) The amount of the deduction claimed for the first year of the
deduction.
(d) A certified deduction application filed under subsection (a) or
(b) is applicable for the year in which the addition to assessed value
or assessment of property is made and each subsequent year to which
the deduction applies under the resolution adopted under section 24
of this chapter.
(e) A property owner who desires to obtain the deduction
provided by section 24 of this chapter but who has failed to file a
deduction application within the dates prescribed in subsection (a) or
(b) may file a deduction application between March 1 and May 10 of
a subsequent year which is applicable for the year filed and the
subsequent years without any additional certified deduction
application being filed for the amounts of the deduction which would
be applicable to such years under this chapter if such a deduction
application had been filed in accordance with subsection (a) or (b).
(f) On verification of the correctness of a certified deduction
application by the assessor of the township in which the property is
located, or the county assessor if there is no township assessor for the
township, the county auditor shall, if the property is covered by a
resolution adopted under section 24 of this chapter, make the
appropriate deduction.
(g) The amount and period of the deduction provided for property
by section 24 of this chapter are not affected by a change in the
ownership of the property if the new owner of the property:
(1) is a person that:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject
of the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management;
(2) continues to use the property in compliance with any
standards established under sections 7 and 23 of this chapter;
and
(3) files an application in the manner provided by subsection
(e).
(h) The township assessor, or the county assessor if there is no
township assessor for the township, shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.8;
P.L.90-2002, SEC.284; P.L.146-2008, SEC.303.
IC 6-1.1-42-28
Amount of deduction
Sec. 28. (a) Subject to this section and section 34 of this chapter,
the amount of the deduction which the property owner is entitled to
receive under this chapter for a particular year equals the product of:
(1) the increase in the assessed value resulting from the
remediation and redevelopment in the zone or the location of
personal property in the zone, or both; multiplied by
(2) the percentage determined under subsection (b).
(b) The percentage to be used in calculating the deduction under
subsection (a) is as follows:
(1) For deductions allowed over a three (3) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st 100%
2nd 66%
3rd 33%
(2) For deductions allowed over a six (6) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st
100%
2nd
85%
3rd
66%
4th
50%
5th
34%
6th
17%
(3) For deductions allowed over a ten (10) year period:
YEAR OF DEDUCTION
PERCENTAGE
1st
100%
2nd
95%
3rd
80%
4th
65%
5th
50%
6th
40%
7th
30%
8th
20%
9th
10%
10th
5%
(c) The amount of the deduction determined under subsection (a)
shall be adjusted in accordance with this subsection in the following
circumstances:
(1) If a general reassessment of real property occurs within the
particular period of the deduction, the amount determined under
subsection (a)(1) shall be adjusted to reflect the percentage
increase or decrease in assessed valuation that resulted from the
general reassessment.
(2) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the redeveloped or
rehabilitated property, the amount of any deduction shall be
adjusted to reflect the percentage decrease that resulted from
the appeal.
(3) The amount of the deduction may not exceed the limitations
imposed by the designating body under section 23 of this
chapter.
(4) The amount of the deduction must be proportionally reduced
by the proportionate ownership of the property by a person that:
(A) has an ownership interest in an entity that contributed;
or
(B) has contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject
of the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management.
The department of local government finance shall adopt rules under
IC 4-22-2 to implement this subsection.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.9;
P.L.90-2002, SEC.285; P.L.219-2007, SEC.86.
IC 6-1.1-42-29
Requirements for property owners filing deduction application
Sec. 29. A property owner who files a deduction application under
section 27 of this chapter must provide the county auditor and the
designating body with information showing the extent to which there
has been compliance with the statement of benefits filed under
sections 6 and 18 of this chapter.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-30
Substantial compliance with statement of benefits; notice; hearing;
termination of deduction
Sec. 30. (a) Within forty-five (45) days after receipt of the
information described in section 29 of this chapter, the designating
body may determine whether the property owner has substantially
complied with the statement of benefits filed under sections 6 and 18
of this chapter.
(b) If the designating body determines that the property owner has
not substantially complied with the statement of benefits and that the
failure to substantially comply was not caused by factors beyond the
control of the property owner (such as declines in demand for the
property owner's products or services), the designating body shall
mail a written notice to the property owner. The written notice must
include the following provisions:
(1) An explanation of the reasons for the designating body's
determination.
(2) The date, time, and place of a hearing to be conducted by
the designating body for the purpose of further considering the
property owner's compliance with the statement of benefits. The
date of the hearing may not be more than thirty (30) days after
the date on which the notice is mailed.
If a notice mailed to a property owner concerns a statement of
benefits approved for personal property under section 24 of this
chapter, the designating body shall also mail a copy of the notice to
the department of local government finance.
(c) On the date specified in the notice described in subsection
(b)(2), the designating body shall conduct a hearing for the purpose
of further considering the property owner's compliance with the
statement of benefits. Based on the information presented at the
hearing by the property owner and other interested parties, the
designating body shall again determine whether the property owner
has made reasonable efforts to substantially comply with the
statement of benefits and whether any failure to substantially comply
was caused by factors beyond the control of the property owner. If
the designating body determines that the property owner has not
made reasonable efforts to comply with the statement of benefits, the
designating body shall adopt a resolution terminating the property
owner's deduction under section 24 of this chapter. If the designating
body adopts such a resolution, the deduction does not apply to the
next installment of property taxes owed by the property owner or to
any subsequent installment of property taxes.
(d) If the designating body adopts a resolution terminating a
deduction under subsection (c), the designating body shall
immediately mail a certified copy of the resolution to:
(1) the property owner;
(2) the county auditor; and
(3) the department of local government finance if the deduction
was granted for personal property under section 24 of this
chapter.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the designating body's resolution is adopted after the
county treasurer has mailed the statement required by
IC 6-1.1-22-8.1, the county treasurer shall immediately mail the
property owner a revised statement that reflects the termination of
the deduction.
(e) A property owner whose deduction is terminated by the
designating body under this section may appeal the designating
body's decision by filing a complaint in the office of the clerk of the
circuit or superior court together with a bond conditioned to pay the
costs of the appeal if the appeal is determined against the property
owner. An appeal under this subsection shall be promptly heard by
the court without a jury and determined within thirty (30) days after
the time of the filing of the appeal. The court shall hear evidence on
the appeal and may confirm the action of the designating body or
sustain the appeal. The judgment of the court is final and conclusive
unless an appeal is taken as in other civil actions.
(f) If an appeal under subsection (e) is pending, the taxes resulting
from the termination of the deduction are not due until after the
appeal is finally adjudicated and the termination of the deduction is
finally determined.
As added by P.L.59-1997, SEC.1. Amended by P.L.253-1997(ss),
SEC.6; P.L.2-1998, SEC.28; P.L.119-1999, SEC.10; P.L.90-2002,
SEC.286; P.L.3-2008, SEC.59.
IC 6-1.1-42-31
Public documents and records; confidential information
Sec. 31. (a) A statement of benefits submitted to a designating
body under this chapter is a public document.
(b) The following information is a public record if filed under
section 29 of this chapter:
(1) The name and address of the taxpayer.
(2) The location and description of the new manufacturing
equipment for which the deduction was granted.
(3) Any information concerning the number of employees at the
facility where the new manufacturing equipment is located,
including estimated totals that were provided as part of the
statement of benefits.
(4) Any information concerning the total of the salaries paid to
those employees, including estimated totals that were provided
as part of the statement of benefits.
(5) Any information concerning the amount of solid waste or
hazardous waste converted into energy or other useful products
by the new manufacturing equipment.
(6) Any information concerning the assessed value of the new
manufacturing equipment, including estimates that were
provided as part of the statement of benefits.
(c) The following information is confidential if filed under section
29 of this chapter.
(1) Any information concerning the specific salaries paid to
individual employees by the owner of the new manufacturing
equipment.
(2) Any information concerning the cost of the new
manufacturing equipment.
As added by P.L.59-1997, SEC.1.
IC 6-1.1-42-32
Publication and filing of deduction information by auditor
Sec. 32. (a) Each calendar year, the county auditor shall publish
the following in a newspaper of general interest and readership and
not one of limited subject matter:
(1) A list of the approved deduction applications that were filed
under this chapter during that year. The list must contain the
following:
(A) The name and address of each person approved for or
receiving a deduction that was filed for during the year.
(B) The amount of each deduction that was filed for during
the year.
(C) The years for which each deduction that was filed for
during the year will be available.
(D) The total amount for all deductions that were filed for
and granted during the year.
(2) The total amount of all deductions for real property that
were in effect under section 24 of this chapter during the year.
(3) The total amount of all deductions for personal property that
were in effect under section 24 of this chapter during the year.
(b) The county auditor shall file the information described in
subsection (a)(2) and (a)(3) with the department of local government
finance each calendar year.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.29;
P.L.90-2002, SEC.287.
IC 6-1.1-42-33
Designating body not granted authority to exempt person from
certain requirements; waiver of noncompliance
Sec. 33. (a) This section applies only to the following
requirements under this chapter:
(1) Failure to provide the completed statement of benefits form
to the designating body before the hearing required under this
chapter.
(2) Failure to submit the completed statement of benefits form
to the designating body before the initiation of the remediation
and redevelopment or the location in the zone of the property
for which the person desires to claim a deduction under this
chapter.
(3) Failure to designate an area as a brownfield revitalization
zone before the initiation of the rehabilitation and
redevelopment for which the person desires to claim a
deduction under this chapter.
(4) Failure to make the required findings of fact before
designating an area as a brownfield revitalization zone or
authorizing a deduction.
(b) This section does not grant a designating body the authority to
exempt a person from filing a statement of benefits or exempt a
designating body from making findings of fact.
(c) A designating body may by resolution waive noncompliance
described under subsection (a) under the terms and conditions
specified in the resolution.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.30.
IC 6-1.1-42-34
Correction of deduction errors
Sec. 34. If:
(1) as the result of an error the county auditor applies a
deduction under this chapter for a particular assessment date in
an amount that is less than the amount to which the taxpayer is
entitled under this chapter; and
(2) the taxpayer is entitled to a correction of the error under this
article;
the county auditor shall apply the correction of the error in the
manner that corrections are applied under IC 6-1.1-12.1-15.
As added by P.L.219-2007, SEC.87.