CHAPTER 45.5. BROWNFIELD TAX REDUCTION OR WAIVER
IC 6-1.1-45.5
Chapter 45.5. Brownfield Tax Reduction or Waiver
IC 6-1.1-45.5-1
Definitions
Sec. 1. As used in this chapter:
(1) "board" refers to the county property tax assessment boardof appeals;
(2) "brownfield" has the meaning set forth in IC 13-11-2-19.3;
(3) "contaminant" has the meaning set forth in IC 13-11-2-42;
(4) "delinquent tax liability" means:
(A) delinquent property taxes;
(B) delinquent special assessments;
(C) interest;
(D) penalties; and
(E) costs;
assessed against a brownfield and entered on the tax duplicatethat a person seeks to have waived or reduced by filing apetition under section 2 of this chapter;
(5) "department" refers to the department of local governmentfinance, unless the specific reference is to the department ofenvironmental management; and
(6) "fiscal body" refers to the fiscal body of:
(A) the city if the brownfield is located in a city;
(B) the town if the brownfield is located in a town; or
(C) the county if the brownfield is not located in a city ortown.
As added by P.L.208-2005, SEC.1.
IC 6-1.1-45.5-2
Form and content of petition
Sec. 2. A person that owns or desires to own a brownfield mayfile a petition with the county auditor seeking a reduction or waiverof the delinquent tax liability. The petition must:
(1) be on a form:
(A) prescribed by the state board of accounts; and
(B) approved by the department;
(2) state:
(A) the amount of the delinquent tax liability; and
(B) when the delinquent tax liability arose;
(3) describe:
(A) the manner in which; and
(B) when;
the petitioner acquired or proposes to acquire the brownfield;
(4) describe the conditions existing on the brownfield that haveprevented the sale or the transfer of title to the county;
(5) describe the plan of the petitioner for:
(A) addressing any contaminants on the brownfield; and
(B) the intended use of the brownfield;
(6) include the date by which the plan referred to in subdivision
(5) will be completed;
(7) include a statement from the department of environmentalmanagement that the property is a brownfield;
(8) state whether the petitioner:
(A) has had an ownership interest in an entity thatcontributed; or
(B) has contributed;
to the contaminant or contaminants on the brownfield;
(9) state whether any part of the delinquent tax liability canreasonably be collected from a person other than the petitioner;
(10) state that the petitioner seeks:
(A) a waiver of the delinquent tax liability; or
(B) a reduction of the delinquent tax liability in a specifiedamount; and
(11) be accompanied by a fee in an amount established by thecounty auditor for:
(A) completing a title search; and
(B) processing the petition.
As added by P.L.208-2005, SEC.1.
IC 6-1.1-45.5-3
County auditor action on petition; correction of defects;forwarding
Sec. 3. On receipt of a petition under section 2 of this chapter, thecounty auditor shall determine whether the petition is complete. Ifthe petition is not complete, the county auditor shall return thepetition to the petitioner and describe the defects in the petition. Thepetitioner may correct the defects and file the completed petitionwith the county auditor. On receipt of a complete petition, the countyauditor shall forward a copy of the complete petition to:
(1) the assessor of the township in which the brownfield islocated, or the county assessor if there is no township assessorfor the township;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date of the filing of thepetition, a substantial property interest of public record in thebrownfield;
(4) the board;
(5) the fiscal body;
(6) the department of environmental management; and
(7) the department.
As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008,SEC.305.
IC 6-1.1-45.5-4
County property tax assessment board of appeals hearing; notice
Sec. 4. On receipt of a complete petition as provided undersections 2 and 3 of this chapter, the board shall at its earliestopportunity conduct a public hearing on the petition. The board shallgive notice of the date, time, and place fixed for the hearing: (1) by mail to:
(A) the petitioner;
(B) the owner, if different from the petitioner;
(C) all persons that have, as of the date the petition wasfiled, a substantial interest of public record in thebrownfield; and
(D) the assessor of the township in which the brownfield islocated, or the county assessor if there is no townshipassessor for the township; and
(2) under IC 5-3-1.
As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008,SEC.306.
IC 6-1.1-45.5-5
County property tax assessment board of appealsrecommendation; notice; forwarding
Sec. 5. (a) Subject to section 8(g) of this chapter, the board mayrecommend that the department grant the petition or that thedepartment approve a reduction of the delinquent tax liability in anamount less than the amount sought by the petitioner if the boarddetermines that:
(1) the brownfield was acquired or is proposed to be acquiredas a result of:
(A) sale or abandonment in a bankruptcy proceeding;
(B) foreclosure or a sheriff's sale;
(C) receivership; or
(D) purchase from a political subdivision;
(2) the plan referred to in section 2(5) of this chapter is in thebest interest of the community;
(3) the waiver or reduction of the delinquent tax liability:
(A) is in the public interest; and
(B) will facilitate development or use of the brownfield;
(4) the petitioner:
(A) has not had an ownership interest in an entity thatcontributed; and
(B) has not contributed;
to the contaminant or contaminants on the brownfield;
(5) the department of environmental management hasdetermined that the property is a brownfield;
(6) if the petitioner is the owner of the brownfield, thedelinquent tax liability sought to be waived or reduced arosebefore the petitioner's acquisition of the brownfield; and
(7) no part of the delinquent tax liability can reasonably becollected from a person other than the owner of the brownfield.
(b) After the hearing and completion of any additionalinvestigation of the brownfield or of the petitioner that the boardconsiders necessary, the board shall:
(1) give notice, by mail, to the parties listed in section 4(1) ofthis chapter of the board's recommendation that:
(A) the fiscal body deny the petition; or (B) the department:
(i) deny the petition;
(ii) waive the delinquent tax liability, subject to section8(g) of this chapter; or
(iii) reduce the delinquent tax liability by a specifiedamount, subject to section 8(g) of this chapter; and
(2) forward to the department and the fiscal body a copy of:
(A) the board's recommendation; and
(B) the documents submitted to or collected by the board atthe public hearing or during the course of the board'sinvestigation of the brownfield or of the petitioner.
As added by P.L.208-2005, SEC.1.
IC 6-1.1-45.5-6
Review and recommendation by fiscal body; notice; forwarding
Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting:
(1) review the petition and all other materials submitted by theboard under section 5 of this chapter; and
(2) determine whether to:
(A) deny the petition;
(B) recommend that the department waive the delinquent taxliability, subject to section 8(g) of this chapter; or
(C) recommend that the department reduce the delinquenttax liability by a specified amount, subject to section 8(g) ofthis chapter.
The fiscal body may recommend a reduction of the delinquent taxliability in an amount that differs from the amount of reductionrecommended by the board.
(b) The fiscal body shall:
(1) publish notice under IC 5-3-1 of its consideration of thepetition under this section; and
(2) forward to the department written notice of its action underthis section.
As added by P.L.208-2005, SEC.1.
IC 6-1.1-45.5-7
Review and action by department of local government finance
Sec. 7. (a) On receipt by the department of a recommendation bythe fiscal body to waive or reduce the delinquent tax liability, thedepartment shall:
(1) review:
(A) the petition and all other materials submitted by theboard; and
(B) the notice received from the fiscal body; and
(2) subject to subsection (b), determine whether to:
(A) deny the petition;
(B) waive the delinquent tax liability, subject to section 8(g)of this chapter; or
(C) reduce the delinquent tax liability by a specified amount,subject to section 8(g) of this chapter.The department may reduce the delinquent tax liability in an amountthat differs from the amount of reduction recommended by the boardor the fiscal body.
(b) The department's determination to waive or reduce thedelinquent tax liability under subsection (a) is subject to thelimitation in section 8(f)(2) of this chapter.
As added by P.L.208-2005, SEC.1.
IC 6-1.1-45.5-8
Notice of action of department of local government finance;additional review by department; proof of ownership; countyauditor review of plan completion
Sec. 8. (a) The department shall give notice of its determinationunder section 7 of this chapter and the right to seek an appeal of thedetermination by mail to:
(1) the petitioner;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date the petition was filedunder section 2 of this chapter, a substantial property interest ofpublic record in the brownfield;
(4) the assessor of the township in which the brownfield islocated, or the county assessor if there is no township assessorfor the township;
(5) the board;
(6) the fiscal body; and
(7) the county auditor.
(b) A person aggrieved by a determination of the departmentunder section 7 of this chapter may obtain an additional review bythe department and a public hearing by filing a petition for reviewwith the county auditor of the county in which the brownfield islocated not more than thirty (30) days after the department givesnotice of the determination under subsection (a). The county auditorshall transmit the petition to the department not more than ten (10)days after the petition is filed.
(c) On receipt by the department of a petition for review, thedepartment shall set a date, time, and place for a hearing. At least ten(10) days before the date fixed for the hearing, the department shallgive notice by mail of the date, time, and place fixed for the hearingto:
(1) the person that filed the appeal;
(2) the petitioner;
(3) the owner, if different from the petitioner;
(4) all persons that have, as of the date the petition is filed, asubstantial interest of public record in the brownfield;
(5) the assessor of the township in which the brownfield islocated, or the county assessor if there is no township assessorfor the township;
(6) the board;
(7) the fiscal body; and
(8) the county auditor. (d) After the hearing, the department shall give the parties listedin subsection (c) notice by mail of the final determination of thedepartment. The department's final determination under thissubsection is subject to the limitations in subsections (f)(2) and (g).
(e) The petitioner under section 2 of this chapter shall provide tothe county auditor reasonable proof of ownership of the brownfield:
(1) if a petition is not filed under subsection (b), at least thirty(30) days but not more than one hundred twenty (120) daysafter notice is given under subsection (a); or
(2) after notice is given under subsection (d) but not more thanninety (90) days after notice is given under subsection (d).
(f) The county auditor:
(1) shall, subject to subsection (g), reduce or remove thedelinquent tax liability on the tax duplicate in the amount statedin:
(A) if a petition is not filed under subsection (b), thedetermination of the department under section 7 of thischapter; or
(B) the final determination of the department under thissection;
not more than thirty (30) days after receipt of the proof ofownership required in subsection (e); and
(2) may not reduce or remove any delinquent tax liability on thetax duplicate if the petitioner under section 2 of this chapterfails to provide proof of ownership as required in subsection(e).
(g) A reduction or removal of delinquent tax liability undersubsection (f) applies until the county auditor makes a determinationunder this subsection. After the date referred to in section 2(6) of thischapter, the county auditor shall determine if the petitionersuccessfully completed the plan described in section 2(5) of thischapter by that date. If the county auditor determines that thepetitioner completed the plan by that date, the reduction or removalof delinquent tax liability under subsection (f) becomes permanent.If the county auditor determines that the petitioner did not completethe plan by that date, the county auditor shall restore to the taxduplicate the delinquent taxes reduced or removed under subsection(f), along with interest in the amount that would have applied if thedelinquent taxes had not been reduced or removed.
As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008,SEC.307.
IC 6-1.1-45.5-9
Appeal of action of department of local government finance
Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2of this chapter may initiate an appeal of the department's finaldetermination under section 8 of this chapter by filing a petition withthe county assessor not more than forty-five (45) days after thedepartment gives the petitioner notice of the final determination.
As added by P.L.208-2005, SEC.1.