Indiana Code
Chapter 42. Brownfield Revitalization Zone Tax Abatement
6-1.1-42-25. Appeal of Grant of Deduction

Sec. 25. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required in section 21 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action under section 24 of this chapter, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the resolution adopted under section 9 of this chapter, any modifications made under section 24 of this chapter, and the person's remonstrance against the resolution, together with a bond conditioned to pay the costs of the appeal if the appeal is determined against the person. The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications for granting an assessed valuation deduction for the property under this chapter. The burden of proof is on the appellant.
As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.7.

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