Indiana Code
Article 1.1. Property Taxes
Chapter 12.1. Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

6-1.1-12.1-0.3. Legalization of Designation of Economic Revitalization Area Before February 1, 1991 - Sec. 0.3. Notwithstanding any other law, a designating body's actions...

6-1.1-12.1-1. Definitions - Sec. 1. For purposes of this chapter: (1) "Economic revitalization...

6-1.1-12.1-2. Findings by Designating Body; Economic Revitalization Area; Residentially Distressed Area; Conditions; Property Tax Deductions; Fees - Note: This version of section effective until 7-1-2022. See also...

6-1.1-12.1-2-b. Findings by Designating Body; Economic Revitalization Area; Residentially Distressed Area; Conditions; Property Tax Deductions; Fees - Note: This version of section effective 7-1-2022. See also preceding...

6-1.1-12.1-2.3. Repealed - As added by P.L.64-2004, SEC.6 and P.L.81-2004, SEC.50. Repealed by...

6-1.1-12.1-2.5. Economic Revitalization Area; Maps; Boundaries; Resolution; Notice; Determination; Appeal - Sec. 2.5. (a) If a designating body finds that an...

6-1.1-12.1-2.6. Formal Tax Abatement or Incentive Request for a Project in an Excluded City; Notice and Response - Sec. 2.6. (a) This section applies only to a county...

6-1.1-12.1-3. Statement of Benefits; Form; Findings; Period of Deduction; Resolution; Excluded Facilities - Sec. 3. (a) An applicant must provide a statement of...

6-1.1-12.1-4. Annual Deduction; Amount; Percentage; Period of Deduction; Effect of Reassessment - Sec. 4. (a) Except as provided in section 2(i)(4) of...

6-1.1-12.1-4.1. Application of Sections; Residentially Distressed Areas; Deduction Allowed - Sec. 4.1. (a) Section 4 of this chapter applies to...

6-1.1-12.1-4.5. Statement of Benefits; Findings by Designating Body; Deduction Periods, Amounts, and Limitations - Sec. 4.5. (a) An applicant must provide a statement of...

6-1.1-12.1-4.6. Relocation of New Manufacturing Equipment - Sec. 4.6. (a) A designating body may adopt a resolution...

6-1.1-12.1-4.7. Deduction for New Manufacturing Equipment; Exemptions - Sec. 4.7. (a) Section 4.5(d) of this chapter does not...

6-1.1-12.1-4.8. Property Owner Statement of Benefits; Findings by Designating Body; Deduction Periods, Amounts, and Limitations - Sec. 4.8. (a) A property owner that is an applicant...

6-1.1-12.1-5. Real Property Application; Filing Requirements; Change in Property Ownership; Assessor Review; County Auditor; Determination; Appeal - Sec. 5. (a) A property owner who desires to obtain...

6-1.1-12.1-5.1. Application; Compliance With Statement of Benefits - Sec. 5.1. (a) This subsection applies to all deductions under...

6-1.1-12.1-5.3. Deduction Application; Deadline; Required Information; Deduction Amounts and Periods; County Auditor Duties; Appeals; Public and Confidential Records - Sec. 5.3. (a) A property owner that desires to obtain...

6-1.1-12.1-5.4. Personal Property Schedule; Filing Requirements; Township Assessor or County Assessor Review; Change in Property Ownership; Appeal - Sec. 5.4. (a) A person that desires to obtain the...

6-1.1-12.1-5.5. Repealed - As added by Acts 1981, P.L.72, SEC.5. Amended by P.L.63-1985,...

6-1.1-12.1-5.6. Compliance With Statement of Benefits; Confidentiality of Information - Sec. 5.6. (a) In addition to the requirements of section...

6-1.1-12.1-5.7. Repealed - As added by P.L.198-2001, SEC.40. Repealed by P.L.56-1988, SEC.16 and...

6-1.1-12.1-5.8. Waiver of Statement of Benefits - Sec. 5.8. In lieu of providing the statement of benefits...

6-1.1-12.1-5.9. Determination of Substantial Compliance With Statement of Benefits; Notice of Noncompliance; Hearing; Resolution; Appeal - Sec. 5.9. (a) This section does not apply to a...

6-1.1-12.1-6. Multiple Deductions Barred - Sec. 6. (a) A property owner may not receive a...

6-1.1-12.1-7. Economic Development Target Area; Designation - Sec. 7. (a) After favorable recommendation by an economic development...

6-1.1-12.1-8. Publishing and Filing Deduction Information - Sec. 8. (a) Not later than December 31 of each...

6-1.1-12.1-9. Deadline for Approval of Statement of Benefits; Extension - Sec. 9. Notwithstanding any other provision of this chapter, a...

6-1.1-12.1-9.5. Waiver of Noncompliance - Sec. 9.5. (a) As used in this section, "clerical error"...

6-1.1-12.1-10. Retroactive Approval of Statement of Benefits; Applicability - Sec. 10. (a) This section applies to a town having...

6-1.1-12.1-11. Repealed - As added by P.L.25-1995, SEC.25. Amended by P.L.4-2005, SEC.36. Repealed...

6-1.1-12.1-11.3. Waiver of Noncompliance - Sec. 11.3. (a) This section applies only to the following...

6-1.1-12.1-12. Repayment of Deduction Falsely Obtained; Appeal; Calculation; Distribution of Repayment - Sec. 12. (a) A property owner that has received a...

6-1.1-12.1-12.5. Distribution of Reimbursement, Repayment, or Penalty Imposed for Failure to Comply With Requirements - Sec. 12.5. Except as provided in section 12(f) of this...

6-1.1-12.1-13. Department of Local Government Finance Rules - Sec. 13. The department of local government finance shall adopt...

6-1.1-12.1-14. Local Government Authority to Impose Fee With Consent of Property Owner; Fee Amount; Distribution - Sec. 14. (a) This section does not apply to: (1)...

6-1.1-12.1-15. Correction of Deduction Errors - Sec. 15. (a) If: (1) as the result of an...

6-1.1-12.1-16. Repealed - As added by P.L.173-2011, SEC.8. Repealed by P.L.288-2013, SEC.19.

6-1.1-12.1-17. Abatement Schedules - Sec. 17. (a) A designating body may provide to a...

6-1.1-12.1-18. Enhanced Abatement for Certain Business Personal Property; Specification of Percentage Amount; Maximum Duration; Review of Compliance With Statement of Benefits - Sec. 18. (a) This section applies to a deduction provided...