Indiana Code
Chapter 12.1. Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas
6-1.1-12.1-2.6. Formal Tax Abatement or Incentive Request for a Project in an Excluded City; Notice and Response

Sec. 2.6. (a) This section applies only to a county having a consolidated city.
(b) As used in this section "excluded city" has the meaning set forth in IC 36-3-1-7.
(c) A designating body or a contracted entity working on the designating body's behalf that receives a formal tax abatement or incentive request for a project located in an excluded city shall exercise due diligence by providing written notice to the excluded city of the request and details of the investment and jobs before any formal incentive negotiation proceeding. The notice shall be delivered by certified mail that includes return receipt or any other means of delivery that provides for verification or acknowledgment of receipt.
(d) Not more than five (5) business days after the date of receipt of the notice under subsection (c), an excluded city may deliver a written response to the designating body or contracted entity working on the designating body's behalf that states the excluded city's position regarding the abatement or incentive request. If a written response is not received from the excluded city within the time specified, the designating body or contracted entity shall assume that the excluded city is in favor of the request and the designating body may proceed with formal incentive negotiations.
(e) When an offer letter is extended to an applicant for a tax abatement or incentive request, the designating body shall notify the legislative body of the excluded city in writing by certified mail that includes return receipt or any other means of delivery that provides for verification or acknowledgment of receipt. The legislative body of the excluded city may adopt a resolution stating the legislative body's position on the recommendation not later than thirty (30) business days after receipt of the notice. The resolution shall serve as official communication of the legislative body of the excluded city to the designating body.
As added by P.L.174-2022, SEC.27.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 12.1. Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

6-1.1-12.1-0.3. Legalization of Designation of Economic Revitalization Area Before February 1, 1991

6-1.1-12.1-1. Definitions

6-1.1-12.1-2. Findings by Designating Body; Economic Revitalization Area; Residentially Distressed Area; Conditions; Property Tax Deductions; Fees

6-1.1-12.1-2-b. Findings by Designating Body; Economic Revitalization Area; Residentially Distressed Area; Conditions; Property Tax Deductions; Fees

6-1.1-12.1-2.3. Repealed

6-1.1-12.1-2.5. Economic Revitalization Area; Maps; Boundaries; Resolution; Notice; Determination; Appeal

6-1.1-12.1-2.6. Formal Tax Abatement or Incentive Request for a Project in an Excluded City; Notice and Response

6-1.1-12.1-3. Statement of Benefits; Form; Findings; Period of Deduction; Resolution; Excluded Facilities

6-1.1-12.1-4. Annual Deduction; Amount; Percentage; Period of Deduction; Effect of Reassessment

6-1.1-12.1-4.1. Application of Sections; Residentially Distressed Areas; Deduction Allowed

6-1.1-12.1-4.5. Statement of Benefits; Findings by Designating Body; Deduction Periods, Amounts, and Limitations

6-1.1-12.1-4.6. Relocation of New Manufacturing Equipment

6-1.1-12.1-4.7. Deduction for New Manufacturing Equipment; Exemptions

6-1.1-12.1-4.8. Property Owner Statement of Benefits; Findings by Designating Body; Deduction Periods, Amounts, and Limitations

6-1.1-12.1-5. Real Property Application; Filing Requirements; Change in Property Ownership; Assessor Review; County Auditor; Determination; Appeal

6-1.1-12.1-5.1. Application; Compliance With Statement of Benefits

6-1.1-12.1-5.3. Deduction Application; Deadline; Required Information; Deduction Amounts and Periods; County Auditor Duties; Appeals; Public and Confidential Records

6-1.1-12.1-5.4. Personal Property Schedule; Filing Requirements; Township Assessor or County Assessor Review; Change in Property Ownership; Appeal

6-1.1-12.1-5.5. Repealed

6-1.1-12.1-5.6. Compliance With Statement of Benefits; Confidentiality of Information

6-1.1-12.1-5.7. Repealed

6-1.1-12.1-5.8. Waiver of Statement of Benefits

6-1.1-12.1-5.9. Determination of Substantial Compliance With Statement of Benefits; Notice of Noncompliance; Hearing; Resolution; Appeal

6-1.1-12.1-6. Multiple Deductions Barred

6-1.1-12.1-7. Economic Development Target Area; Designation

6-1.1-12.1-8. Publishing and Filing Deduction Information

6-1.1-12.1-9. Deadline for Approval of Statement of Benefits; Extension

6-1.1-12.1-9.5. Waiver of Noncompliance

6-1.1-12.1-10. Retroactive Approval of Statement of Benefits; Applicability

6-1.1-12.1-11. Repealed

6-1.1-12.1-11.3. Waiver of Noncompliance

6-1.1-12.1-12. Repayment of Deduction Falsely Obtained; Appeal; Calculation; Distribution of Repayment

6-1.1-12.1-12.5. Distribution of Reimbursement, Repayment, or Penalty Imposed for Failure to Comply With Requirements

6-1.1-12.1-13. Department of Local Government Finance Rules

6-1.1-12.1-14. Local Government Authority to Impose Fee With Consent of Property Owner; Fee Amount; Distribution

6-1.1-12.1-15. Correction of Deduction Errors

6-1.1-12.1-16. Repealed

6-1.1-12.1-17. Abatement Schedules

6-1.1-12.1-18. Enhanced Abatement for Certain Business Personal Property; Specification of Percentage Amount; Maximum Duration; Review of Compliance With Statement of Benefits