Sec. 1. As used in this chapter: (1) "board" refers to the county property tax assessment board of appeals; (2) "brownfield" has the meaning set forth in IC 13-11-2-19.3 ; (3) "contaminant" has the meaning set forth in IC 13-11-2-42 ; (4) "delinquent tax liability" means: (A) delinquent property taxes; (B) delinquent special assessments; (C) interest; (D) penalties; and (E) costs; assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter; (5) "department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and (6) "fiscal body" refers to the fiscal body of: (A) the city if the brownfield is located in a city; (B) the town if the brownfield is located in a town; or (C) the county if the brownfield is not located in a city or town.
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