Indiana Code
Article 1.1. Property Taxes
Chapter 45. Enterprise Zone Investment Deduction

6-1.1-45-1. Definition Applicability - Sec. 1. The definitions in this chapter apply throughout this...

6-1.1-45-2. "Base Year Assessed Value" - Sec. 2. "Base year assessed value" equals the total assessed...

6-1.1-45-3. "Corporation" - Sec. 3. "Corporation" refers to the Indiana economic development corporation...

6-1.1-45-3.5. "District Business" - Sec. 3.5. "District business" has the meaning set forth in...

6-1.1-45-4. "Enterprise Zone" - Sec. 4. "Enterprise zone" refers to an enterprise zone created...

6-1.1-45-5. "Enterprise Zone Location" - Sec. 5. "Enterprise zone location" means a lot, parcel, or...

6-1.1-45-6. "Enterprise Zone Property" - Sec. 6. "Enterprise zone property" refers to real and tangible...

6-1.1-45-6.2. "Entrepreneur and Enterprise District" - Sec. 6.2. "Entrepreneur and enterprise district" refers to an entrepreneur...

6-1.1-45-6.4. "Entrepreneur and Enterprise District Location" - Sec. 6.4. "Entrepreneur and enterprise district location" means a lot,...

6-1.1-45-6.6. "Entrepreneur and Enterprise District Property" - Sec. 6.6. "Entrepreneur and enterprise district property" refers to real...

6-1.1-45-7. "Qualified Investment" - Sec. 7. As used in this chapter, "qualified investment" means...

6-1.1-45-8. "Zone Business" - Sec. 8. "Zone business" has the meaning set forth in...

6-1.1-45-9. Eligibility for Deduction; Amount; Conditions; Approval by Fiscal Body or Legislative Body - Sec. 9. (a) Subject to subsection (d), a taxpayer that...

6-1.1-45-10. Deduction Application; Extension - Sec. 10. (a) A taxpayer that desires to claim the...

6-1.1-45-11. Eligibility; Appeals - Sec. 11. (a) The county auditor shall determine the eligibility...

6-1.1-45-12. Deduction Limitation; Claiming Deduction After Expiration of Zone - Sec. 12. (a) Subject to subsection (b), a taxpayer may...