Indiana Code § 6-1.1-12.4-6

Official review of job creation and job retention criteria; notice of hearing
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Sec. 6. An official may: (1) review the creation or retention of employment from: (A) the development, redevelopment, or rehabilitation of real property; or (B) the purchase of personal property; that qualifies a property owner for a deduction under this chapter; (2) determine whether the creation or retention of employment described in subdivision (1) has occurred; and (3) if the official determines under subdivision (2) that: (A) the creation or retention of employment described in subdivision (1) has not occurred; and (B) the failure to create or retain employment was not caused by factors beyond the control of the property owner (such as declines in demand for the property owner's products or services); mail a written notice to the property owner of a hearing on the termination of the deduction under this chapter.

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