Indiana Code
Chapter 42. Brownfield Revitalization Zone Tax Abatement
6-1.1-42-0.3. Legalization of Certain Brownfield Revitalization Zones, Deductions in Brownfield Revitalization Zones; Voiding Designations of Other Brownfield Revitalization Zones, Deductions

Sec. 0.3. (a) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in conformity with this chapter, as amended by P.L.119-1999, is legalized and validated to the same extent as if the changes in P.L.119-1999 had been part of P.L.59-1997.
(b) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in response to an applicant that:
(1) had an ownership interest in an entity that contributed; or
(2) contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of a voluntary remediation under IC 13-25-5 is void to the same extent as if P.L.119-1999 had been part of P.L.59-1997.
As added by P.L.220-2011, SEC.132.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 42. Brownfield Revitalization Zone Tax Abatement

6-1.1-42-0.3. Legalization of Certain Brownfield Revitalization Zones, Deductions in Brownfield Revitalization Zones; Voiding Designations of Other Brownfield Revitalization Zones, Deductions

6-1.1-42-1. "Brownfield" Defined

6-1.1-42-2. "Designating Body" Defined

6-1.1-42-3. "Remediation" Defined

6-1.1-42-4. "Zone" Defined

6-1.1-42-5. Application for Designation as Brownfield Revitalization Zone

6-1.1-42-6. Statement of Public Benefits

6-1.1-42-7. Powers of Designating Body

6-1.1-42-8. Duties of Designating Body

6-1.1-42-9. Adoption of Resolution

6-1.1-42-10. Publication of Notice

6-1.1-42-11. Review of Statement of Benefits

6-1.1-42-12. Designation of Brownfield Revitalization Zone

6-1.1-42-13. Final Action; Expiration of Designation of Brownfield Revitalization Zone

6-1.1-42-14. Appeals

6-1.1-42-15. Hearing of Appeal

6-1.1-42-16. Procedures

6-1.1-42-17. Application for Assessed Valuation Deduction

6-1.1-42-18. Statement of Benefits for Assessed Valuation Deduction

6-1.1-42-19. Resolution Adopting Deduction

6-1.1-42-20. Notice of Resolution Adoption; Filing Information With Taxing Unit

6-1.1-42-21. Review of Statement of Benefits for Assessed Valuation Deduction

6-1.1-42-22. Approval of Deduction

6-1.1-42-23. Limitation of Property Eligible for Deductions

6-1.1-42-24. Final Action; Granting of Deductions; Expiration

6-1.1-42-25. Appeal of Grant of Deduction

6-1.1-42-26. Hearing of Appeal of Grant of Deduction

6-1.1-42-27. Certified Deduction Application

6-1.1-42-28. Amount of Deduction

6-1.1-42-29. Requirements for Property Owners Filing Deduction Application

6-1.1-42-30. Substantial Compliance With Statement of Benefits; Notice; Hearing; Termination of Deduction

6-1.1-42-31. Public Documents and Records; Confidential Information

6-1.1-42-32. Publication and Filing of Deduction Information by Auditor

6-1.1-42-33. Designating Body Not Granted Authority to Exempt Person From Certain Requirements; Waiver of Noncompliance

6-1.1-42-34. Correction of Deduction Errors