State Codes and Statutes

Statutes > Indiana > Title6 > Ar1.1

CHAPTER 1. GENERAL DEFINITIONS AND RULES OF CONSTRUCTION
CHAPTER 2. IMPOSITION OF TAX
CHAPTER 3. PROCEDURES FOR PERSONAL PROPERTY ASSESSMENT
CHAPTER 4. PROCEDURES FOR REAL PROPERTY ASSESSMENT
CHAPTER 5. REAL PROPERTY ASSESSMENT RECORDS
CHAPTER 5.5. SALES DISCLOSURE FORMS
CHAPTER 6. ASSESSMENT OF CERTAIN FOREST LANDS
CHAPTER 6.2. ASSESSMENT OF CERTAIN WINDBREAKS
CHAPTER 6.5. REPEALED
CHAPTER 6.7. ASSESSMENT OF FILTER STRIPS
CHAPTER 6.8. ASSESSMENT OF CEMETERY LAND
CHAPTER 7. TAXATION OF MOBILE HOMES
CHAPTER 8. TAXATION OF PUBLIC UTILITY COMPANIES
CHAPTER 8.2. CREDIT FOR RAILROAD CAR MAINTENANCE AND IMPROVEMENTS
CHAPTER 8.5. ASSESSMENT OF INDUSTRIAL FACILITIES
CHAPTER 8.7. ASSESSMENT OF INDUSTRIAL FACILITIES
CHAPTER 9. ASSESSMENT OF OMITTED OR UNDERVALUED TANGIBLE PROPERTY
CHAPTER 10. EXEMPTIONS
CHAPTER 10.1. REPEALED
CHAPTER 11. EXEMPTION PROCEDURES
CHAPTER 12. ASSESSED VALUE DEDUCTIONS AND DEDUCTION PROCEDURES
CHAPTER 12.1. DEDUCTION FOR REHABILITATION OR REDEVELOPMENT OF REAL PROPERTY IN ECONOMIC REVITALIZATION AREAS
CHAPTER 12.2. DEDUCTION FOR AIRCRAFT
CHAPTER 12.3. INTRASTATE AIRCRAFT DEDUCTION
CHAPTER 12.4. INVESTMENT DEDUCTION
CHAPTER 12.6. DEDUCTION FOR MODEL RESIDENCE
CHAPTER 12.7. DEDUCTION FOR PERSONAL PROPERTY WITHIN A CERTIFIED TECHNOLOGY PARK
CHAPTER 13. REVIEW OF CURRENT ASSESSMENTS BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
CHAPTER 14. REVIEW OF ASSESSMENTS BY THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
CHAPTER 15. PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
CHAPTER 16. LIMITATIONS ON THE POWERS OF OFFICIALS AND BOARDS TO CHANGE PERSONAL PROPERTY ASSESSMENTS
CHAPTER 17. PROCEDURES FOR FIXING AND REVIEWING BUDGETS, TAX RATES, AND TAX LEVIES
CHAPTER 18. LIMITATIONS ON PROPERTY TAX RATES AND APPROPRIATIONS
CHAPTER 18.5. CIVIL GOVERNMENT PROPERTY TAX CONTROLS
CHAPTER 18.6. REPEALED
CHAPTER 19. PUBLIC SCHOOL CORPORATION PROPERTY TAX CONTROLS
CHAPTER 20. PROCEDURES FOR ISSUANCE OF BONDS AND OTHER EVIDENCES OF INDEBTEDNESS BY POLITICAL SUBDIVISIONS
CHAPTER 20.2. RAINY DAY FUND LOANS TO CERTAIN COUNTIES
CHAPTER 20.3. DISTRESSED POLITICAL SUBDIVISIONS
CHAPTER 20.4. LOCAL HOMESTEAD CREDITS
CHAPTER 20.5. REPEALED
CHAPTER 20.6. CREDIT FOR EXCESSIVE RESIDENTIAL PROPERTY TAXES
CHAPTER 20.7. REPEALED
CHAPTER 20.8. REPEALED
CHAPTER 20.9. REPEALED
CHAPTER 21. REPEALED
CHAPTER 21.1. RAINY DAY FUND LOANS TO THE CITY OF LAPORTE
CHAPTER 21.2. TAX INCREMENT REPLACEMENT
CHAPTER 21.3. RAINY DAY FUND LOANS FOR TAXING UNITS AFFECTED BY TRANSMISSION MANUFACTURER BANKRUPTCY
CHAPTER 21.4. RAINY DAY FUND LOANS FOR ELIGIBLE SCHOOL CORPORATIONS
CHAPTER 21.5. LOANS TO QUALIFIED TAXING UNITS
CHAPTER 21.6. DISTRIBUTIONS TO CERTAIN SCHOOL CORPORATIONS
CHAPTER 21.7. REPEALED
CHAPTER 21.8. RAINY DAY FUND LOANS TO QUALIFIED TAXING UNITS
CHAPTER 21.9. RAINY DAY FUND LOANS FOR QUALIFIED TAXING UNITS
CHAPTER 22. GENERAL PROCEDURES FOR PROPERTY TAX COLLECTION
CHAPTER 22.5. PROVISIONAL PROPERTY TAX STATEMENTS
CHAPTER 23. PROVISIONS FOR COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
CHAPTER 24. SALE OF REAL PROPERTY WHEN TAXES OR SPECIAL ASSESSMENTS BECOME DELINQUENT
CHAPTER 25. REDEMPTION OF AND TAX DEEDS FOR REAL PROPERTY SOLD FOR DELINQUENT TAXES AND SPECIAL ASSESSMENTS
CHAPTER 26. REFUNDS FOR ERRONEOUS OR EXCESSIVE TAX PAYMENTS
CHAPTER 27. SETTLEMENT FOR AMOUNTS COLLECTED BY COUNTY TREASURER
CHAPTER 28. COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
CHAPTER 29. COUNTY BOARD OF TAX ADJUSTMENT
CHAPTER 29.5. REPEALED
CHAPTER 30. GENERAL PROVISIONS CONCERNING THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
CHAPTER 31. DEPARTMENT OF LOCAL GOVERNMENT FINANCE.ADOPTION OF RULES, FORMS, AND RETURNS
CHAPTER 31.5. COMPUTER SPECIFICATIONS
CHAPTER 31.7. PROFESSIONAL APPRAISERS AND PROFESSIONAL APPRAISAL FIRMS
CHAPTER 32. REPEALED
CHAPTER 33. REPEALED
CHAPTER 33.5. DEPARTMENT OF LOCAL GOVERNMENT FINANCE DIVISION OF DATA ANALYSIS
CHAPTER 34. DETERMINATION OF SCHOOL ASSESSMENT RATIOS AND ADJUSTMENT FACTORS
CHAPTER 35. SUPERVISION OF ASSESSING OFFICIALS
CHAPTER 35.2. TRAINING OF ASSESSING OFFICIALS
CHAPTER 35.5. ASSESSOR-APPRAISER EXAMINATION AND CERTIFICATION
CHAPTER 36. MISCELLANEOUS ASSESSMENT AND COLLECTION PROVISIONS
CHAPTER 37. MISCELLANEOUS PENALTY AND INTEREST PROVISIONS
CHAPTER 38. REPEALED
CHAPTER 39. ECONOMIC DEVELOPMENT DISTRICTS
CHAPTER 40. MARITIME OPPORTUNITY DISTRICTS
CHAPTER 41. CUMULATIVE FUND TAX LEVY PROCEDURES
CHAPTER 42. BROWNFIELD REVITALIZATION ZONE TAX ABATEMENT
CHAPTER 43. ECONOMIC DEVELOPMENT INCENTIVE ACCOUNTABILITY
CHAPTER 44. DEDUCTION FOR PURCHASES OF INVESTMENT PROPERTY BY MANUFACTURERS OF RECYCLED COMPONENTS
CHAPTER 45. ENTERPRISE ZONE INVESTMENT DEDUCTION
CHAPTER 45.5. BROWNFIELD TAX REDUCTION OR WAIVER

State Codes and Statutes

Statutes > Indiana > Title6 > Ar1.1

CHAPTER 1. GENERAL DEFINITIONS AND RULES OF CONSTRUCTION
CHAPTER 2. IMPOSITION OF TAX
CHAPTER 3. PROCEDURES FOR PERSONAL PROPERTY ASSESSMENT
CHAPTER 4. PROCEDURES FOR REAL PROPERTY ASSESSMENT
CHAPTER 5. REAL PROPERTY ASSESSMENT RECORDS
CHAPTER 5.5. SALES DISCLOSURE FORMS
CHAPTER 6. ASSESSMENT OF CERTAIN FOREST LANDS
CHAPTER 6.2. ASSESSMENT OF CERTAIN WINDBREAKS
CHAPTER 6.5. REPEALED
CHAPTER 6.7. ASSESSMENT OF FILTER STRIPS
CHAPTER 6.8. ASSESSMENT OF CEMETERY LAND
CHAPTER 7. TAXATION OF MOBILE HOMES
CHAPTER 8. TAXATION OF PUBLIC UTILITY COMPANIES
CHAPTER 8.2. CREDIT FOR RAILROAD CAR MAINTENANCE AND IMPROVEMENTS
CHAPTER 8.5. ASSESSMENT OF INDUSTRIAL FACILITIES
CHAPTER 8.7. ASSESSMENT OF INDUSTRIAL FACILITIES
CHAPTER 9. ASSESSMENT OF OMITTED OR UNDERVALUED TANGIBLE PROPERTY
CHAPTER 10. EXEMPTIONS
CHAPTER 10.1. REPEALED
CHAPTER 11. EXEMPTION PROCEDURES
CHAPTER 12. ASSESSED VALUE DEDUCTIONS AND DEDUCTION PROCEDURES
CHAPTER 12.1. DEDUCTION FOR REHABILITATION OR REDEVELOPMENT OF REAL PROPERTY IN ECONOMIC REVITALIZATION AREAS
CHAPTER 12.2. DEDUCTION FOR AIRCRAFT
CHAPTER 12.3. INTRASTATE AIRCRAFT DEDUCTION
CHAPTER 12.4. INVESTMENT DEDUCTION
CHAPTER 12.6. DEDUCTION FOR MODEL RESIDENCE
CHAPTER 12.7. DEDUCTION FOR PERSONAL PROPERTY WITHIN A CERTIFIED TECHNOLOGY PARK
CHAPTER 13. REVIEW OF CURRENT ASSESSMENTS BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
CHAPTER 14. REVIEW OF ASSESSMENTS BY THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
CHAPTER 15. PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
CHAPTER 16. LIMITATIONS ON THE POWERS OF OFFICIALS AND BOARDS TO CHANGE PERSONAL PROPERTY ASSESSMENTS
CHAPTER 17. PROCEDURES FOR FIXING AND REVIEWING BUDGETS, TAX RATES, AND TAX LEVIES
CHAPTER 18. LIMITATIONS ON PROPERTY TAX RATES AND APPROPRIATIONS
CHAPTER 18.5. CIVIL GOVERNMENT PROPERTY TAX CONTROLS
CHAPTER 18.6. REPEALED
CHAPTER 19. PUBLIC SCHOOL CORPORATION PROPERTY TAX CONTROLS
CHAPTER 20. PROCEDURES FOR ISSUANCE OF BONDS AND OTHER EVIDENCES OF INDEBTEDNESS BY POLITICAL SUBDIVISIONS
CHAPTER 20.2. RAINY DAY FUND LOANS TO CERTAIN COUNTIES
CHAPTER 20.3. DISTRESSED POLITICAL SUBDIVISIONS
CHAPTER 20.4. LOCAL HOMESTEAD CREDITS
CHAPTER 20.5. REPEALED
CHAPTER 20.6. CREDIT FOR EXCESSIVE RESIDENTIAL PROPERTY TAXES
CHAPTER 20.7. REPEALED
CHAPTER 20.8. REPEALED
CHAPTER 20.9. REPEALED
CHAPTER 21. REPEALED
CHAPTER 21.1. RAINY DAY FUND LOANS TO THE CITY OF LAPORTE
CHAPTER 21.2. TAX INCREMENT REPLACEMENT
CHAPTER 21.3. RAINY DAY FUND LOANS FOR TAXING UNITS AFFECTED BY TRANSMISSION MANUFACTURER BANKRUPTCY
CHAPTER 21.4. RAINY DAY FUND LOANS FOR ELIGIBLE SCHOOL CORPORATIONS
CHAPTER 21.5. LOANS TO QUALIFIED TAXING UNITS
CHAPTER 21.6. DISTRIBUTIONS TO CERTAIN SCHOOL CORPORATIONS
CHAPTER 21.7. REPEALED
CHAPTER 21.8. RAINY DAY FUND LOANS TO QUALIFIED TAXING UNITS
CHAPTER 21.9. RAINY DAY FUND LOANS FOR QUALIFIED TAXING UNITS
CHAPTER 22. GENERAL PROCEDURES FOR PROPERTY TAX COLLECTION
CHAPTER 22.5. PROVISIONAL PROPERTY TAX STATEMENTS
CHAPTER 23. PROVISIONS FOR COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
CHAPTER 24. SALE OF REAL PROPERTY WHEN TAXES OR SPECIAL ASSESSMENTS BECOME DELINQUENT
CHAPTER 25. REDEMPTION OF AND TAX DEEDS FOR REAL PROPERTY SOLD FOR DELINQUENT TAXES AND SPECIAL ASSESSMENTS
CHAPTER 26. REFUNDS FOR ERRONEOUS OR EXCESSIVE TAX PAYMENTS
CHAPTER 27. SETTLEMENT FOR AMOUNTS COLLECTED BY COUNTY TREASURER
CHAPTER 28. COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
CHAPTER 29. COUNTY BOARD OF TAX ADJUSTMENT
CHAPTER 29.5. REPEALED
CHAPTER 30. GENERAL PROVISIONS CONCERNING THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
CHAPTER 31. DEPARTMENT OF LOCAL GOVERNMENT FINANCE.ADOPTION OF RULES, FORMS, AND RETURNS
CHAPTER 31.5. COMPUTER SPECIFICATIONS
CHAPTER 31.7. PROFESSIONAL APPRAISERS AND PROFESSIONAL APPRAISAL FIRMS
CHAPTER 32. REPEALED
CHAPTER 33. REPEALED
CHAPTER 33.5. DEPARTMENT OF LOCAL GOVERNMENT FINANCE DIVISION OF DATA ANALYSIS
CHAPTER 34. DETERMINATION OF SCHOOL ASSESSMENT RATIOS AND ADJUSTMENT FACTORS
CHAPTER 35. SUPERVISION OF ASSESSING OFFICIALS
CHAPTER 35.2. TRAINING OF ASSESSING OFFICIALS
CHAPTER 35.5. ASSESSOR-APPRAISER EXAMINATION AND CERTIFICATION
CHAPTER 36. MISCELLANEOUS ASSESSMENT AND COLLECTION PROVISIONS
CHAPTER 37. MISCELLANEOUS PENALTY AND INTEREST PROVISIONS
CHAPTER 38. REPEALED
CHAPTER 39. ECONOMIC DEVELOPMENT DISTRICTS
CHAPTER 40. MARITIME OPPORTUNITY DISTRICTS
CHAPTER 41. CUMULATIVE FUND TAX LEVY PROCEDURES
CHAPTER 42. BROWNFIELD REVITALIZATION ZONE TAX ABATEMENT
CHAPTER 43. ECONOMIC DEVELOPMENT INCENTIVE ACCOUNTABILITY
CHAPTER 44. DEDUCTION FOR PURCHASES OF INVESTMENT PROPERTY BY MANUFACTURERS OF RECYCLED COMPONENTS
CHAPTER 45. ENTERPRISE ZONE INVESTMENT DEDUCTION
CHAPTER 45.5. BROWNFIELD TAX REDUCTION OR WAIVER

State Codes and Statutes

State Codes and Statutes

Statutes > Indiana > Title6 > Ar1.1

CHAPTER 1. GENERAL DEFINITIONS AND RULES OF CONSTRUCTION
CHAPTER 2. IMPOSITION OF TAX
CHAPTER 3. PROCEDURES FOR PERSONAL PROPERTY ASSESSMENT
CHAPTER 4. PROCEDURES FOR REAL PROPERTY ASSESSMENT
CHAPTER 5. REAL PROPERTY ASSESSMENT RECORDS
CHAPTER 5.5. SALES DISCLOSURE FORMS
CHAPTER 6. ASSESSMENT OF CERTAIN FOREST LANDS
CHAPTER 6.2. ASSESSMENT OF CERTAIN WINDBREAKS
CHAPTER 6.5. REPEALED
CHAPTER 6.7. ASSESSMENT OF FILTER STRIPS
CHAPTER 6.8. ASSESSMENT OF CEMETERY LAND
CHAPTER 7. TAXATION OF MOBILE HOMES
CHAPTER 8. TAXATION OF PUBLIC UTILITY COMPANIES
CHAPTER 8.2. CREDIT FOR RAILROAD CAR MAINTENANCE AND IMPROVEMENTS
CHAPTER 8.5. ASSESSMENT OF INDUSTRIAL FACILITIES
CHAPTER 8.7. ASSESSMENT OF INDUSTRIAL FACILITIES
CHAPTER 9. ASSESSMENT OF OMITTED OR UNDERVALUED TANGIBLE PROPERTY
CHAPTER 10. EXEMPTIONS
CHAPTER 10.1. REPEALED
CHAPTER 11. EXEMPTION PROCEDURES
CHAPTER 12. ASSESSED VALUE DEDUCTIONS AND DEDUCTION PROCEDURES
CHAPTER 12.1. DEDUCTION FOR REHABILITATION OR REDEVELOPMENT OF REAL PROPERTY IN ECONOMIC REVITALIZATION AREAS
CHAPTER 12.2. DEDUCTION FOR AIRCRAFT
CHAPTER 12.3. INTRASTATE AIRCRAFT DEDUCTION
CHAPTER 12.4. INVESTMENT DEDUCTION
CHAPTER 12.6. DEDUCTION FOR MODEL RESIDENCE
CHAPTER 12.7. DEDUCTION FOR PERSONAL PROPERTY WITHIN A CERTIFIED TECHNOLOGY PARK
CHAPTER 13. REVIEW OF CURRENT ASSESSMENTS BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
CHAPTER 14. REVIEW OF ASSESSMENTS BY THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
CHAPTER 15. PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
CHAPTER 16. LIMITATIONS ON THE POWERS OF OFFICIALS AND BOARDS TO CHANGE PERSONAL PROPERTY ASSESSMENTS
CHAPTER 17. PROCEDURES FOR FIXING AND REVIEWING BUDGETS, TAX RATES, AND TAX LEVIES
CHAPTER 18. LIMITATIONS ON PROPERTY TAX RATES AND APPROPRIATIONS
CHAPTER 18.5. CIVIL GOVERNMENT PROPERTY TAX CONTROLS
CHAPTER 18.6. REPEALED
CHAPTER 19. PUBLIC SCHOOL CORPORATION PROPERTY TAX CONTROLS
CHAPTER 20. PROCEDURES FOR ISSUANCE OF BONDS AND OTHER EVIDENCES OF INDEBTEDNESS BY POLITICAL SUBDIVISIONS
CHAPTER 20.2. RAINY DAY FUND LOANS TO CERTAIN COUNTIES
CHAPTER 20.3. DISTRESSED POLITICAL SUBDIVISIONS
CHAPTER 20.4. LOCAL HOMESTEAD CREDITS
CHAPTER 20.5. REPEALED
CHAPTER 20.6. CREDIT FOR EXCESSIVE RESIDENTIAL PROPERTY TAXES
CHAPTER 20.7. REPEALED
CHAPTER 20.8. REPEALED
CHAPTER 20.9. REPEALED
CHAPTER 21. REPEALED
CHAPTER 21.1. RAINY DAY FUND LOANS TO THE CITY OF LAPORTE
CHAPTER 21.2. TAX INCREMENT REPLACEMENT
CHAPTER 21.3. RAINY DAY FUND LOANS FOR TAXING UNITS AFFECTED BY TRANSMISSION MANUFACTURER BANKRUPTCY
CHAPTER 21.4. RAINY DAY FUND LOANS FOR ELIGIBLE SCHOOL CORPORATIONS
CHAPTER 21.5. LOANS TO QUALIFIED TAXING UNITS
CHAPTER 21.6. DISTRIBUTIONS TO CERTAIN SCHOOL CORPORATIONS
CHAPTER 21.7. REPEALED
CHAPTER 21.8. RAINY DAY FUND LOANS TO QUALIFIED TAXING UNITS
CHAPTER 21.9. RAINY DAY FUND LOANS FOR QUALIFIED TAXING UNITS
CHAPTER 22. GENERAL PROCEDURES FOR PROPERTY TAX COLLECTION
CHAPTER 22.5. PROVISIONAL PROPERTY TAX STATEMENTS
CHAPTER 23. PROVISIONS FOR COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
CHAPTER 24. SALE OF REAL PROPERTY WHEN TAXES OR SPECIAL ASSESSMENTS BECOME DELINQUENT
CHAPTER 25. REDEMPTION OF AND TAX DEEDS FOR REAL PROPERTY SOLD FOR DELINQUENT TAXES AND SPECIAL ASSESSMENTS
CHAPTER 26. REFUNDS FOR ERRONEOUS OR EXCESSIVE TAX PAYMENTS
CHAPTER 27. SETTLEMENT FOR AMOUNTS COLLECTED BY COUNTY TREASURER
CHAPTER 28. COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
CHAPTER 29. COUNTY BOARD OF TAX ADJUSTMENT
CHAPTER 29.5. REPEALED
CHAPTER 30. GENERAL PROVISIONS CONCERNING THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
CHAPTER 31. DEPARTMENT OF LOCAL GOVERNMENT FINANCE.ADOPTION OF RULES, FORMS, AND RETURNS
CHAPTER 31.5. COMPUTER SPECIFICATIONS
CHAPTER 31.7. PROFESSIONAL APPRAISERS AND PROFESSIONAL APPRAISAL FIRMS
CHAPTER 32. REPEALED
CHAPTER 33. REPEALED
CHAPTER 33.5. DEPARTMENT OF LOCAL GOVERNMENT FINANCE DIVISION OF DATA ANALYSIS
CHAPTER 34. DETERMINATION OF SCHOOL ASSESSMENT RATIOS AND ADJUSTMENT FACTORS
CHAPTER 35. SUPERVISION OF ASSESSING OFFICIALS
CHAPTER 35.2. TRAINING OF ASSESSING OFFICIALS
CHAPTER 35.5. ASSESSOR-APPRAISER EXAMINATION AND CERTIFICATION
CHAPTER 36. MISCELLANEOUS ASSESSMENT AND COLLECTION PROVISIONS
CHAPTER 37. MISCELLANEOUS PENALTY AND INTEREST PROVISIONS
CHAPTER 38. REPEALED
CHAPTER 39. ECONOMIC DEVELOPMENT DISTRICTS
CHAPTER 40. MARITIME OPPORTUNITY DISTRICTS
CHAPTER 41. CUMULATIVE FUND TAX LEVY PROCEDURES
CHAPTER 42. BROWNFIELD REVITALIZATION ZONE TAX ABATEMENT
CHAPTER 43. ECONOMIC DEVELOPMENT INCENTIVE ACCOUNTABILITY
CHAPTER 44. DEDUCTION FOR PURCHASES OF INVESTMENT PROPERTY BY MANUFACTURERS OF RECYCLED COMPONENTS
CHAPTER 45. ENTERPRISE ZONE INVESTMENT DEDUCTION
CHAPTER 45.5. BROWNFIELD TAX REDUCTION OR WAIVER

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