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Indiana Code

Chapter 12.1

IC 6-1.1-12.1

Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

0.3Legalization of designation of economic revitalization area before February 1, 1991 1Definitions 2Findings by designating body; economic revitalization area; residentially distressed area; conditions; property tax deductions; fees 2.3Repealed 2.5Economic revitalization area; maps; boundaries; resolution; notice; determination; appeal 2.6Formal tax abatement or incentive request for a project in an excluded city; notice and response 3Statement of benefits; form; findings; period of deduction; resolution; excluded facilities 4Annual deduction; amount; percentage; period of deduction; effect of reassessment 4.1Application of sections; residentially distressed areas; deduction allowed 4.5Statement of benefits; findings by designating body; deduction periods, amounts, and limitations 4.6Relocation of new manufacturing equipment 4.7Deduction for new manufacturing equipment; exemptions 4.8Property owner statement of benefits; findings by designating body; deduction periods, amounts, and limitations 5Real property application; filing requirements; change in property ownership; assessor review; county auditor; determination; appeal 5.1Application; compliance with statement of benefits 5.3Deduction application; deadline; required information; deduction amounts and periods; county auditor duties; appeals; public and confidential records 5.4Personal property schedule; filing requirements; township assessor or county assessor review; change in property ownership; appeal 5.5Repealed 5.6Compliance with statement of benefits; confidentiality of information 5.7Repealed 5.8Waiver of statement of benefits 5.9Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal 6Multiple deductions barred 7Economic development target area; designation 8Publishing and filing deduction information 9Deadline for approval of statement of benefits; extension 9.5Waiver of noncompliance 10Retroactive approval of statement of benefits; applicability 11Repealed 11.3Waiver of noncompliance 12Repayment of deduction falsely obtained; appeal; calculation; distribution of repayment 12.5Distribution of reimbursement, repayment, or penalty imposed for failure to comply with requirements 13Department of local government finance rules 14Local government authority to impose fee with consent of property owner; fee amount; distribution 15Correction of deduction errors 16Repealed 17Abatement schedules 18Enhanced abatement for certain business personal property; specification of percentage amount; maximum duration; review of compliance with statement of benefits