Sec. 1.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by:
(1) an ordinance adopted under section 5 of this chapter and confirmed under section 6 of this chapter;
(2) a resolution adopted under IC 6-1.1-39-2 and confirmed under IC 6-1.1-39-3;
(3) a resolution establishing an allocation provision under IC 36-7-14-39 that is adopted and approved under IC 36-7-14-15, IC 36-7-14-16, and IC 36-7-14-17;
(4) a resolution establishing an allocation provision under IC 36-7-15.1-26 that is adopted and approved under IC 36-7-15.1-8, IC 36-7-15.1-9, and IC 36-7-15.1-10;
(5) a resolution establishing an allocation provision under IC 36-7-30-25 that is adopted and approved under IC 36-7-30-10, IC 36-7-30-11, and IC 36-7-30-12;
(6) a resolution establishing an allocation provision under IC 36-7-30.5-30 that is adopted and approved under IC 36-7-30.5-16, IC 36-7-30.5-17, and IC 36-7-30.5-18; or
(7) a resolution designating a certified technology park as an allocation area that is approved and adopted under IC 36-7-32-15;
on or before May 1, 2021. In addition, a new allocation area may not be established under this chapter that includes a parcel that is located in an allocation area described in this subsection.
(b) Except as provided in subsection (a), but notwithstanding any other provision, for the purpose of the allocation of property taxes under this chapter, a parcel may not be included in more than one (1) allocation area established under this chapter or under:
(1) IC 6-1.1-39;
(2) IC 36-7-14;
(3) IC 36-7-15.1;
(4) IC 36-7-30;
(5) IC 36-7-30.5;
(6) IC 36-7-32; or
(7) IC 36-7-32.5.
As added by P.L.38-2021, SEC.54. Amended by P.L.135-2022, SEC.21.
Structure Indiana Code
Title 8. Utilities and Transportation
Chapter 3.5. Airport Development Zones
8-22-3.5-1. Application of Chapter
8-22-3.5-1.5. Allocation Area Limitation
8-22-3.5-2. "Commission" Defined
8-22-3.5-2.5. "Eligible Entity" Defined
8-22-3.5-3. "Qualified Airport Development Project"; Use or Expansion by Successor Tenant
8-22-3.5-5. Designation of Airport Development Zone Area; Resolution; Approval
8-22-3.5-6. Notice; Adoption of Resolution; Hearings
8-22-3.5-7. Remonstrances; Appeals
8-22-3.5-8. Special Taxing District
8-22-3.5-9.5. Authorization to Amend Resolution in Vanderburgh County
8-22-3.5-11. Rules and Procedures; Adjustment of Base Assessed Value