Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting:
(1) review the petition and all other materials submitted by the board under section 5 of this chapter; and
(2) determine whether to:
(A) deny the petition;
(B) recommend that the department waive the delinquent tax liability, subject to section 8(g) of this chapter; or
(C) recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.
The fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.
(b) The fiscal body shall:
(1) publish notice under IC 5-3-1 of its consideration of the petition under this section; and
(2) forward to the department written notice of its action under this section.
As added by P.L.208-2005, SEC.1.
Structure Indiana Code
Chapter 45.5. Brownfield Tax Reduction or Waiver
6-1.1-45.5-2. Form and Content of Petition
6-1.1-45.5-3. County Auditor Action on Petition; Correction of Defects; Forwarding
6-1.1-45.5-4. County Property Tax Assessment Board of Appeals Hearing; Notice
6-1.1-45.5-5. County Property Tax Assessment Board of Appeals Recommendation; Notice; Forwarding
6-1.1-45.5-6. Review and Recommendation by Fiscal Body; Notice; Forwarding
6-1.1-45.5-7. Review and Action by Department of Local Government Finance
6-1.1-45.5-9. Appeal of Action of Department of Local Government Finance