Indiana Code
Chapter 12.1. Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas
6-1.1-12.1-8. Publishing and Filing Deduction Information

Sec. 8. (a) Not later than December 31 of each year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter:
(1) A list of the deduction applications that were filed under this chapter during that year that resulted in deductions being applied under this chapter for that year. The list must contain the following:
(A) The name and address of each person approved for or receiving a deduction that was filed for during the year.
(B) The amount of each deduction that was filed for during the year.
(C) The number of years for which each deduction that was filed for during the year will be available.
(D) The total amount for all deductions that were filed for and applied during the year.
(2) The total amount of all deductions for real property that were in effect under section 3 of this chapter during the year.
(3) The total amount of all deductions for new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment that were in effect under section 4.5 of this chapter during the year.
(4) The total amount of all deductions for eligible vacant buildings that were in effect under section 4.8 of this chapter during the year.
(b) The county auditor shall file the information described in subsection (a)(2), (a)(3), and (a)(4) with the department of local government finance not later than December 31 of each year.
As added by P.L.77-1989, SEC.3. Amended by P.L.42-1992, SEC.5; P.L.4-2000, SEC.11; P.L.90-2002, SEC.125; P.L.64-2004, SEC.11 and P.L.81-2004, SEC.55; P.L.193-2005, SEC.6; P.L.154-2006, SEC.31; P.L.8-2022, SEC.11.

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