Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

  1. Law
  2. Indiana Code
  3. Taxation
  4. Property Taxes
  5. Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

Checkout our iOS App for a better way to browser and research.

Section
6-1.1-12.1-0.3

Legalization of Designation of Economic Revitalization Area Before February 1, 1991

Section
6-1.1-12.1-1

Definitions

Section
6-1.1-12.1-2

Findings by Designating Body; Economic Revitalization Area; Residentially Distressed Area; Conditions; Property Tax Deductions; Fees

Section
6-1.1-12.1-2.3

Repealed

Section
6-1.1-12.1-2.5

Economic Revitalization Area; Maps; Boundaries; Resolution; Notice; Determination; Appeal

Section
6-1.1-12.1-3

Statement of Benefits; Form; Findings; Period of Deduction; Resolution; Excluded Facilities

Section
6-1.1-12.1-4

Annual Deduction; Amount; Percentage; Period of Deduction; Effect of Reassessment

Section
6-1.1-12.1-4.1

Application of Sections; Residentially Distressed Areas; Deduction Allowed

Section
6-1.1-12.1-4.5

Statement of Benefits; Findings by Designating Body; Deduction Periods, Amounts, and Limitations

Section
6-1.1-12.1-4.6

Relocation of New Manufacturing Equipment

Section
6-1.1-12.1-4.7

Deduction for New Manufacturing Equipment; Exemptions

Section
6-1.1-12.1-4.8

Property Owner Statement of Benefits; Findings by Designating Body; Deduction Periods, Amounts, and Limitations

Section
6-1.1-12.1-5

Real Property Application; Filing Requirements; Change in Property Ownership; Assessor Review; County Auditor; Determination; Appeal

Section
6-1.1-12.1-5.1

Application; Compliance With Statement of Benefits

Section
6-1.1-12.1-5.3

Deduction Application; Deadline; Required Information; Deduction Amounts and Periods; County Auditor Duties; Appeals; Public and Confidential Records

Section
6-1.1-12.1-5.4

Personal Property Schedule; Filing Requirements; Township Assessor or County Assessor Review; Change in Property Ownership; Appeal

Section
6-1.1-12.1-5.5

Repealed

Section
6-1.1-12.1-5.6

Compliance With Statement of Benefits; Confidentiality of Information

Section
6-1.1-12.1-5.7

Repealed

Section
6-1.1-12.1-5.8

Waiver of Statement of Benefits

Section
6-1.1-12.1-5.9

Determination of Substantial Compliance With Statement of Benefits; Notice of Noncompliance; Hearing; Resolution; Appeal

Section
6-1.1-12.1-6

Multiple Deductions Barred

Section
6-1.1-12.1-7

Economic Development Target Area; Designation

Section
6-1.1-12.1-8

Publishing and Filing Deduction Information

Section
6-1.1-12.1-9

Deadline for Approval of Statement of Benefits; Extension

Section
6-1.1-12.1-9.5

Waiver of Noncompliance

Section
6-1.1-12.1-10

Retroactive Approval of Statement of Benefits; Applicability

Section
6-1.1-12.1-11

Repealed

Section
6-1.1-12.1-11.3

Waiver of Noncompliance

Section
6-1.1-12.1-12

Repayment of Deduction Falsely Obtained; Appeal; Calculation; Distribution of Repayment

Section
6-1.1-12.1-12.5

Distribution of Reimbursement, Repayment, or Penalty Imposed for Failure to Comply With Requirements

Section
6-1.1-12.1-13

Department of Local Government Finance Rules

Section
6-1.1-12.1-14

Local Government Authority to Impose Fee With Consent of Property Owner; Fee Amount; Distribution

Section
6-1.1-12.1-15

Correction of Deduction Errors

Section
6-1.1-12.1-16

Repealed

Section
6-1.1-12.1-17

Abatement Schedules

Section
6-1.1-12.1-18

Enhanced Abatement for Certain Business Personal Property; Specification of Percentage Amount; Maximum Duration; Review of Compliance With Statement of Benefits