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 setforth 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 thefollowing:
(1) For an area located in an unincorporated area in a countythat does not contain a consolidated city, the county fiscal body.
(2) For an area located in a city or town in a county that doesnot contain a consolidated city, the city or town fiscal body.
(3) For an area located in a county containing a consolidatedcity, 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 setforth 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 brownfieldrevitalization 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 designatean area as a brownfield revitalization zone.
(b) An application under this section must:
(1) be submitted to the designating body before the initiation ofa voluntary remediation under IC 13-25-5;
(2) include sufficient information for the designating body todeclare the area a zone; and
(3) be in the form prescribed by the department of localgovernment 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 submita statement of public benefits to the designating body. The statementof benefits must include the following information:
(1) A description of the proposed remediation andredevelopment.
(2) An estimate of the number of individuals who will beemployed or whose employment will be retained by the personas a result of the remediation and redevelopment and anestimate of the annual salaries of these individuals.
(3) An estimate of the value of the remediation andredevelopment.
The statement of benefits may be incorporated in a designationapplication. A statement of benefits is a public record that may beinspected 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 asa zone or to approve a deduction. The fee may be sufficient todefray actual processing and administrative costs associatedwith the application.
(2) Establish general written standards for declaring an area asa zone. The written standards must be reasonably related toaccomplishing 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, thedesignating body shall either:
(1) prepare maps and plats that identify the proposed brownfieldrevitalization zone; or
(2) prepare a simplified description of the boundaries of thebrownfield revitalization zone by describing its location inrelation 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 undersection 6 of this chapter and the compilation of the materialsdescribed in section 8 of this chapter, the designating body mayadopt a resolution to declare the area a brownfield revitalizationzone.
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 section9 of this chapter, shall do the following:
(1) Publish notice of the adoption and substance of theresolution in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that hasauthority to levy property taxes in the geographic area wherethe zone is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the sameinformation as a statement of benefits filed with thedesignating body under section 6 of this chapter.
The notice must state that a description of the affected area isavailable and can be inspected in the county assessor's office. Thenotice must also name a date when the designating body will receiveand hear all remonstrances and objections from interested persons.The designating body shall file the information required bysubdivision (2) with the officers of the taxing unit who areauthorized to fix budgets, tax rates, and tax levies underIC 6-1.1-17-5 at least ten (10) days before the date of the publichearing.
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 ofbenefits required under section 6 of this chapter and conduct a publichearing 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 areashould be designated a brownfield revitalization zone.
(b) A designating body may designate an area as a brownfieldrevitalization zone only if the following findings are made in theaffirmative:
(1) The applicant:
(A) has never had an ownership interest in an entity thatcontributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subjectof the voluntary remediation, as determined under the writtenstandards adopted by the department of environmentalmanagement.
(2) The area described in section 8 of this chapter qualifies asa brownfield, as determined under the written standards adoptedby the department of environmental management.
(3) The area described in section 8 of this chapter issubstantially under-utilized or nonproductive without
remediation.
(4) The applicant can successfully obtain a certificate ofcompletion of a voluntary remediation for the area described insection 8 of this chapter under IC 13-25-5-16.
(5) The estimate of the value of the remediation andredevelopment is reasonable for projects of that nature.
(6) The estimate of the number of individuals who will beemployed or whose employment will be retained can bereasonably expected to result from the proposed describedremediation and redevelopment.
(7) The estimate of the annual salaries of those individuals whowill be employed or whose employment will be retained can bereasonably expected to result from the proposed describedremediation and redevelopment.
(8) Any other benefits about which information was requestedare benefits that can be reasonably expected to result from theproposed described remediation and redevelopment.
(9) The totality of benefits is sufficient to justify theestablishment 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 revitalizationzone
Sec. 13. (a) After considering the evidence, the designating bodyshall take final action determining whether the qualifications for abrownfield revitalization zone have been met and confirming,modifying and confirming, or rescinding the resolution. Thisdetermination is final except that an appeal may be taken and heardas provided under sections 14 and 15 of this chapter.
(b) The designation of an area as a brownfield revitalization zoneexpires on the earliest of the following:
(1) The date that the designating body determines that theapplicant has failed to comply with the statement of benefitsunder section 30 of this chapter.
(2) The date that the designating body determines that theapplicant has failed to make reasonable progress towards thecompletion of the remediation. A designating body may notmake a determination under this subdivision before a date thatis at least two (2) years after the date an area is designated as abrownfield revitalization zone.
(3) December 31 of the last year that the applicant is eligible fora 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 thedesignating body before the adjournment of the public hearingrequired under section 11 of this chapter and who is aggrieved by the
final action taken may, within ten (10) days after that final action istaken under section 13 of this chapter, initiate an appeal of thataction by filing in the office of the clerk of the circuit or superiorcourt a copy of the resolution adopted under section 9 of this chapter,any modifications made under section 13 of this chapter, and theperson's remonstrance against the resolution, together with a bondconditioned to pay the costs of the appeal if the appeal is determinedagainst the person. The only ground of appeal that the court may hearis whether the proposed project will meet the qualifications forgranting an assessed valuation deduction for the property under thischapter. 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 bepromptly heard by the court without a jury. All remonstrances uponwhich an appeal has been taken shall be consolidated and heard anddetermined within thirty (30) days after the time of the filing of theappeal. The court shall hear evidence on the appeal, and may confirmthe final action of the designating body or sustain the appeal. Thejudgment of the court is final and conclusive, unless an appeal istaken 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 ofthis chapter may be combined with the procedures required undersections 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 valuationdeduction 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 abrownfield revitalization zone or personal property located in abrownfield revitalization area must:
(1) be submitted to the designating body before the date that theimprovement is initiated or, if the deduction is for personalproperty, the property is brought into the area;
(2) contain sufficient information for the designating body toapprove the deduction; and
(3) be submitted in the form prescribed by the department oflocal 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 valuationdeduction shall submit a statement of benefits for the deduction tothe designating body before the date specified in section 17 of thischapter.
(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 theapplication; and
(3) contain the information required for a statement of benefitsdescribed 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 undersection 18 of this chapter, the designating body may adopt aresolution 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 section19 of this chapter shall do the following:
(1) Publish notice of the adoption and substance of theresolution in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that hasauthority to levy property taxes in the geographic area wherethe zone is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the sameinformation as a statement of benefits filed with thedesignating body under section 18 of this chapter.
The notice must state that a description of the affected area isavailable and can be inspected in the county assessor's office. Thenotice must also name a date when the designating body will receiveand hear all remonstrances and objections from interested persons.The designating body shall file the information required bysubdivision (2) with the officers of the taxing unit who areauthorized to fix budgets, tax rates, and tax levies underIC 6-1.1-17-5 at least ten (10) days before the date of the publichearing.
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 ofbenefits required under section 18 of this chapter and conduct apublic 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 toapprove a deduction.
(b) A designating body may not grant a deduction for a facilitydescribed in IC 6-1.1-12.1-3(e).
(c) A property owner may not receive a deduction under thischapter for repairs or improvements to real property if the ownerreceives 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 thefollowing findings are made in the affirmative:
(1) The applicant:
(A) has never had an ownership interest in an entity thatcontributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subjectof the voluntary remediation, as determined under the writtenstandards adopted by the department of environmentalmanagement.
(2) The proposed improvement or property will be located in azone.
(3) The estimate of the value of the remediation andredevelopment is reasonable for projects of that nature.
(4) The estimate of the number of individuals who will beemployed or whose employment will be retained can bereasonably expected to result from the proposed describedremediation and redevelopment.
(5) The estimate of the annual salaries of those individuals whowill be employed or whose employment will be retained can bereasonably expected to result from the proposed describedremediation and redevelopment.
(6) Any other benefits about which information was requestedare benefits that can be reasonably expected to result from theproposed 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 brownfieldrevitalization zone, the designating body may do the following:
(1) Limit the type of property that is eligible for a deductionwithin a brownfield revitalization zone to personal property orreal property. (2) Limit the dollar amount of the individual or aggregatedeductions that will be allowed with respect to personalproperty.
(3) Limit the dollar amount of the deduction that will beallowed with respect to real property.
(4) Impose reasonable conditions for allowing a deduction fortangible property under this chapter. The conditions must havea reasonable relationship to the development objectives of thearea in which the designating body has jurisdiction.
To exercise one (1) or more of these powers a designating body mustinclude this fact in the resolution creating the brownfieldrevitalization zone that is finally passed under section 13 of thischapter.
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 bodyshall take final action determining whether the qualifications fordeduction have been met and confirming, modifying and confirming,or rescinding the resolution. For each deduction granted by thedesignating body, the designating body shall state in the resolutiongranting the deduction whether the deduction is for three (3) six (6),or ten (10) years. This determination is final except that an appealmay be taken and heard as provided under sections 25 and 26 of thischapter.
(b) A determination to grant a deduction under this chapter maybe made:
(1) as part of the resolution adopted under section 13 of thischapter; or
(2) by resolution adopted within sixty (60) days after receivinga copy of a property owner's certified deduction applicationfrom the county auditor. A certified copy of the resolution shallbe sent to the county auditor.
(c) The grant allowing a brownfield revitalization zone deductionexpires on the earliest of the following:
(1) The date that the designating body determines that theapplicant has failed to make reasonable progress towards thecompletion of the remediation. A designating body may notmake a determination under this subdivision before a date thatis at least two (2) years after the date an area is designated as abrownfield 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 theapplicant has failed to comply with the statement of benefitsunder 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 thedesignating body before the adjournment of the public hearingrequired in section 21 of this chapter and who is aggrieved by thefinal action taken may, within ten (10) days after that final actionunder section 24 of this chapter, initiate an appeal of that action byfiling in the office of the clerk of the circuit or superior court a copyof the resolution adopted under section 9 of this chapter, anymodifications made under section 24 of this chapter, and the person'sremonstrance against the resolution, together with a bondconditioned to pay the costs of the appeal if the appeal is determinedagainst the person. The only ground of appeal that the court may hearis whether the proposed project will meet the qualifications forgranting an assessed valuation deduction for the property under thischapter. 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 bepromptly heard by the court without a jury. All remonstrances uponwhich an appeal has been taken shall be consolidated and heard anddetermined within thirty (30) days after the time of the filing of theappeal. The court shall hear evidence on the appeal, and may confirmthe final action of the designating body or sustain the appeal. Thejudgment of the court is final and conclusive, unless an appeal istaken 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 deductionprovided by section 24 of this chapter must file a certified deductionapplication, on forms prescribed by the department of localgovernment finance, with the auditor of the county in which theproperty is located. Except as otherwise provided in subsection (b)or (e), the deduction application must be filed before May 10 of theyear in which the addition to assessed valuation is made.
(b) If notice of the addition to assessed valuation or newassessment for any year is not given to the property owner beforeApril 10 of that year, the deduction application required by thissection may be filed not later than thirty (30) days after the date sucha notice is mailed to the property owner at the address shown on therecords of the township or county assessor.
(c) The certified deduction application required by this sectionmust contain the following information:
(1) The name of each owner of the property.
(2) A certificate of completion of a voluntary remediation underIC 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 thatcontributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subjectof the voluntary remediation, as determined under the writtenstandards adopted by the department of environmentalmanagement.
(4) Proof that the deduction was approved by the appropriatedesignating body.
(5) A description of the property for which a deduction isclaimed in sufficient detail to afford identification.
(6) The assessed value of the improvements before remediationand redevelopment.
(7) The increase in the assessed value of improvementsresulting from remediation and redevelopment.
(8) The amount of the deduction claimed for the first year of thededuction.
(d) A certified deduction application filed under subsection (a) or(b) is applicable for the year in which the addition to assessed valueor assessment of property is made and each subsequent year to whichthe deduction applies under the resolution adopted under section 24of this chapter.
(e) A property owner who desires to obtain the deductionprovided by section 24 of this chapter but who has failed to file adeduction application within the dates prescribed in subsection (a) or(b) may file a deduction application between March 1 and May 10 ofa subsequent year which is applicable for the year filed and thesubsequent years without any additional certified deductionapplication being filed for the amounts of the deduction which wouldbe applicable to such years under this chapter if such a deductionapplication had been filed in accordance with subsection (a) or (b).
(f) On verification of the correctness of a certified deductionapplication by the assessor of the township in which the property islocated, or the county assessor if there is no township assessor for thetownship, the county auditor shall, if the property is covered by aresolution adopted under section 24 of this chapter, make theappropriate deduction.
(g) The amount and period of the deduction provided for propertyby section 24 of this chapter are not affected by a change in theownership 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 thatcontributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subjectof the voluntary remediation, as determined under the writtenstandards adopted by the department of environmentalmanagement;
(2) continues to use the property in compliance with anystandards 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 notownship assessor for the township, shall include a notice of thedeadlines for filing a deduction application under subsections (a) and(b) with each notice to a property owner of an addition to assessedvalue 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 toreceive under this chapter for a particular year equals the product of:
(1) the increase in the assessed value resulting from theremediation and redevelopment in the zone or the location ofpersonal 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 undersubsection (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 followingcircumstances: (1) If a general reassessment of real property occurs within theparticular period of the deduction, the amount determined undersubsection (a)(1) shall be adjusted to reflect the percentageincrease or decrease in assessed valuation that resulted from thegeneral reassessment.
(2) If an appeal of an assessment is approved that results in areduction of the assessed value of the redeveloped orrehabilitated property, the amount of any deduction shall beadjusted to reflect the percentage decrease that resulted fromthe appeal.
(3) The amount of the deduction may not exceed the limitationsimposed by the designating body under section 23 of thischapter.
(4) The amount of the deduction must be proportionally reducedby 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 subjectof the voluntary remediation, as determined under the writtenstandards adopted by the department of environmentalmanagement.
The department of local government finance shall adopt rules underIC 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 undersection 27 of this chapter must provide the county auditor and thedesignating body with information showing the extent to which therehas been compliance with the statement of benefits filed undersections 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 theinformation described in section 29 of this chapter, the designatingbody may determine whether the property owner has substantiallycomplied with the statement of benefits filed under sections 6 and 18of this chapter.
(b) If the designating body determines that the property owner hasnot substantially complied with the statement of benefits and that thefailure to substantially comply was not caused by factors beyond thecontrol of the property owner (such as declines in demand for theproperty owner's products or services), the designating body shallmail 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'sdetermination.
(2) The date, time, and place of a hearing to be conducted bythe designating body for the purpose of further considering theproperty owner's compliance with the statement of benefits. Thedate of the hearing may not be more than thirty (30) days afterthe date on which the notice is mailed.
If a notice mailed to a property owner concerns a statement ofbenefits approved for personal property under section 24 of thischapter, the designating body shall also mail a copy of the notice tothe 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 purposeof further considering the property owner's compliance with thestatement of benefits. Based on the information presented at thehearing by the property owner and other interested parties, thedesignating body shall again determine whether the property ownerhas made reasonable efforts to substantially comply with thestatement of benefits and whether any failure to substantially complywas caused by factors beyond the control of the property owner. Ifthe designating body determines that the property owner has notmade reasonable efforts to comply with the statement of benefits, thedesignating body shall adopt a resolution terminating the propertyowner's deduction under section 24 of this chapter. If the designatingbody adopts such a resolution, the deduction does not apply to thenext installment of property taxes owed by the property owner or toany subsequent installment of property taxes.
(d) If the designating body adopts a resolution terminating adeduction under subsection (c), the designating body shallimmediately 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 deductionwas granted for personal property under section 24 of thischapter.
The county auditor shall remove the deduction from the tax duplicateand shall notify the county treasurer of the termination of thededuction. If the designating body's resolution is adopted after thecounty treasurer has mailed the statement required byIC 6-1.1-22-8.1, the county treasurer shall immediately mail theproperty owner a revised statement that reflects the termination ofthe deduction.
(e) A property owner whose deduction is terminated by thedesignating body under this section may appeal the designatingbody's decision by filing a complaint in the office of the clerk of thecircuit or superior court together with a bond conditioned to pay thecosts of the appeal if the appeal is determined against the propertyowner. An appeal under this subsection shall be promptly heard bythe court without a jury and determined within thirty (30) days after
the time of the filing of the appeal. The court shall hear evidence onthe appeal and may confirm the action of the designating body orsustain the appeal. The judgment of the court is final and conclusiveunless an appeal is taken as in other civil actions.
(f) If an appeal under subsection (e) is pending, the taxes resultingfrom the termination of the deduction are not due until after theappeal is finally adjudicated and the termination of the deduction isfinally 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 designatingbody under this chapter is a public document.
(b) The following information is a public record if filed undersection 29 of this chapter:
(1) The name and address of the taxpayer.
(2) The location and description of the new manufacturingequipment for which the deduction was granted.
(3) Any information concerning the number of employees at thefacility where the new manufacturing equipment is located,including estimated totals that were provided as part of thestatement of benefits.
(4) Any information concerning the total of the salaries paid tothose employees, including estimated totals that were providedas part of the statement of benefits.
(5) Any information concerning the amount of solid waste orhazardous waste converted into energy or other useful productsby the new manufacturing equipment.
(6) Any information concerning the assessed value of the newmanufacturing equipment, including estimates that wereprovided as part of the statement of benefits.
(c) The following information is confidential if filed under section29 of this chapter.
(1) Any information concerning the specific salaries paid toindividual employees by the owner of the new manufacturingequipment.
(2) Any information concerning the cost of the newmanufacturing 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 publishthe following in a newspaper of general interest and readership andnot one of limited subject matter:
(1) A list of the approved deduction applications that were filedunder this chapter during that year. The list must contain the
following:
(A) The name and address of each person approved for orreceiving a deduction that was filed for during the year.
(B) The amount of each deduction that was filed for duringthe year.
(C) The years for which each deduction that was filed forduring the year will be available.
(D) The total amount for all deductions that were filed forand granted during the year.
(2) The total amount of all deductions for real property thatwere in effect under section 24 of this chapter during the year.
(3) The total amount of all deductions for personal property thatwere in effect under section 24 of this chapter during the year.
(b) The county auditor shall file the information described insubsection (a)(2) and (a)(3) with the department of local governmentfinance 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 fromcertain requirements; waiver of noncompliance
Sec. 33. (a) This section applies only to the followingrequirements under this chapter:
(1) Failure to provide the completed statement of benefits formto the designating body before the hearing required under thischapter.
(2) Failure to submit the completed statement of benefits formto the designating body before the initiation of the remediationand redevelopment or the location in the zone of the propertyfor which the person desires to claim a deduction under thischapter.
(3) Failure to designate an area as a brownfield revitalizationzone before the initiation of the rehabilitation andredevelopment for which the person desires to claim adeduction under this chapter.
(4) Failure to make the required findings of fact beforedesignating an area as a brownfield revitalization zone orauthorizing a deduction.
(b) This section does not grant a designating body the authority toexempt a person from filing a statement of benefits or exempt adesignating body from making findings of fact.
(c) A designating body may by resolution waive noncompliancedescribed under subsection (a) under the terms and conditionsspecified 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 adeduction under this chapter for a particular assessment date inan amount that is less than the amount to which the taxpayer isentitled under this chapter; and
(2) the taxpayer is entitled to a correction of the error under thisarticle;
the county auditor shall apply the correction of the error in themanner that corrections are applied under IC 6-1.1-12.1-15.
As added by P.L.219-2007, SEC.87.