Sec. 13. (a) If an advisory commission on industrial development designates a district under section 12 or 12.1 of this chapter or if the legislative body of a county or municipality adopts an ordinance designating a district under section 10.5 of this chapter, the advisory commission, or the legislative body in the case of a district designated under section 10.5 of this chapter, shall send a certified copy of the resolution or ordinance designating the district to the department of state revenue by certified mail and shall include with the resolution a complete list of the following:
(1) Employers in the district.
(2) Street names and the range of street numbers of each street in the district.
(3) Federal tax identification number of each business in the district.
(4) The street address of each employer.
(5) Name, telephone number, and electronic mail address (if available) of a contact person for each employer.
(b) The advisory commission, or the legislative body in the case of a district designated under section 10.5 of this chapter, shall update the list:
(1) before July 1 of each year; or
(2) within fifteen (15) days after the date that the budget agency approves a petition to modify the boundaries of the district under section 12.5 of this chapter.
(c) Not later than sixty (60) days after receiving a copy of the resolution or ordinance designating a district, the department of state revenue shall determine the gross retail base period amount and the income tax base period amount.
(d) Not later than sixty (60) days after receiving a certification of a district's modified boundaries under section 12.5(c) of this chapter, the department shall recalculate the gross retail base period amount and the income tax base period amount for a district modified under section 12.5 of this chapter.
As added by P.L.125-1998, SEC.17. Amended by P.L.174-2001, SEC.9; P.L.224-2003, SEC.240; P.L.81-2004, SEC.37 and P.L.90-2004, SEC.10; P.L.199-2005, SEC.34.
Structure Indiana Code
Article 7. Planning and Development
Chapter 13. Industrial Development
36-7-13-1. Application of Chapter
36-7-13-2.4. "Gross Retail Base Period Amount"
36-7-13-2.6. "Gross Retail Incremental Amount"
36-7-13-3. "Improve"; Authority to Acquire, Own, and Deal in Real Property; Expenditure of Funds
36-7-13-3.2. "Income Tax Base Period Amount"
36-7-13-3.4. "Income Tax Incremental Amount"
36-7-13-3.8. "State and Local Income Taxes"
36-7-13-4. Industrial Development Fund; Tax Levy
36-7-13-5. Advisory Commission on Industrial Development; Creation; Membership; Duties
36-7-13-5.5. Sales or Leases of Property Acquired for Industrial Development
36-7-13-6. Industrial Development Fund; Payments and Deposits
36-7-13-7. Title to Real Property
36-7-13-8. Property Acquired by or From Unit; No Tax Exemption
36-7-13-9. Transfer of Surplus Funds; Cessation of Tax Levy
36-7-13-10. Application for Designation of District
36-7-13-10.1. Application for Designation of District in First or Second Class City
36-7-13-12.3. Designation of Districts After 2010; Requirements
36-7-13-14. Tax Incremental Amount Calculations; District Business Duties
36-7-13-15. Incremental Tax Financing Funds
36-7-13-16. Issuance of Bonds or Other Obligations
36-7-13-17. Pledge of Money in Industrial Development Fund
36-7-13-18. Goals or Benchmarks for Property Development or Redevelopment
36-7-13-19. Termination of District
36-7-13-20. Covenant Not to Adversely Affect Owners of Bonds or Obligations
36-7-13-21. Written Agreements for Joint Economic Development Projects
36-7-13-22. Terms of Written Agreement for Joint Economic Development Project