Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must: (1) be on a form: (A) prescribed by the state board of accounts; and (B) approved by the department; (2) state: (A) the amount of the delinquent tax liability; and (B) when the delinquent tax liability arose; (3) describe: (A) the manner in which; and (B) when; the petitioner acquired or proposes to acquire the brownfield; (4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county; (5) describe the plan of the petitioner for: (A) addressing any contaminants on the brownfield; and (B) the intended use of the brownfield; (6) include the date by which the plan referred to in subdivision (5) will be completed; (7) include a statement from the department of environmental management that the property is a brownfield; (8) state whether the petitioner: (A) has had an ownership interest in an entity that contributed; or (B) has contributed; to the contaminant or contaminants on the brownfield; (9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner; (10) state that the petitioner seeks: (A) a waiver of the delinquent tax liability; or (B) a reduction of the delinquent tax liability in a specified amount; and (11) be accompanied by a fee in an amount established by the county auditor for: (A) completing a title search; and (B) processing the petition.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.