As used in this chapter:

1. (1) "board" refers to the county property tax assessment board of appeals;
2. (2) "brownfield" has the meaning set forth in IC 13-11-2-19.3 ;
3. (3) "contaminant" has the meaning set forth in IC 13-11-2-42 ;

4. (4) "delinquent tax liability" means:

   1. (A) delinquent property taxes;
   2. (B) delinquent special assessments;
   3. (C) interest;
   4. (D) penalties; and

   5. (E) costs;

      assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;

5. (5) "department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

6. (6) "fiscal body" refers to the fiscal body of:

   1. (A) the city if the brownfield is located in a city;
   2. (B) the town if the brownfield is located in a town; or
   3. (C) the county if the brownfield is not located in a city or town.

As added by P.L.208-2005, SEC.1.