Sec. 12. (a) Subject to subsection (b), a taxpayer may claim a deduction under this chapter for property other than property located in a consolidated city for an assessment date that occurs after: (1) the expiration of the enterprise zone in which the enterprise zone property for which the taxpayer made the qualified investment is located; or (2) the expiration of the entrepreneur and enterprise district in which the entrepreneur and enterprise district property for which the taxpayer made the qualified investment under IC 5-28-15.5 is located. (b) A taxpayer may not claim a deduction under this chapter for more than ten (10) years. IC 6-1.1-45.5 Chapter 45.5. Brownfield Tax Reduction or Waiver 6-1.1-45.5-1 Definitions 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 6-1.1-45.5-8 Notice of action of department of local government finance; additional review by department; proof of ownership; county auditor review of plan completion 6-1.1-45.5-9 Appeal of action of department of local government finance
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