Sec. 33. (a) This section applies only to the following requirements under this chapter:
(1) Failure to provide the completed statement of benefits form to the designating body before the hearing required under this chapter.
(2) Failure to submit the completed statement of benefits form to the designating body before the initiation of the remediation and redevelopment or the location in the zone of the property for which the person desires to claim a deduction under this chapter.
(3) Failure to designate an area as a brownfield revitalization zone before the initiation of the rehabilitation and redevelopment for which the person desires to claim a deduction under this chapter.
(4) Failure to make the required findings of fact before designating an area as a brownfield revitalization zone or authorizing a deduction.
(b) This section does not grant a designating body the authority to exempt a person from filing a statement of benefits or exempt a designating body from making findings of fact.
(c) A designating body may by resolution waive noncompliance described under subsection (a) under the terms and conditions specified in the resolution.
As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.30.
Structure Indiana Code
Chapter 42. Brownfield Revitalization Zone Tax Abatement
6-1.1-42-1. "Brownfield" Defined
6-1.1-42-2. "Designating Body" Defined
6-1.1-42-3. "Remediation" Defined
6-1.1-42-5. 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
6-1.1-42-15. Hearing of Appeal
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
6-1.1-42-31. Public Documents and Records; Confidential Information
6-1.1-42-32. Publication and Filing of Deduction Information by Auditor