Review and Recommendation by Fiscal Body; Notice; Forwarding

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Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting:

(1) review the petition and all other materials submitted by the board under section 5 of this chapter; and

(2) determine whether to:

(A) deny the petition;

(B) recommend that the department waive the delinquent tax liability, subject to section 8(g) of this chapter; or

(C) recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.

The fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.

(b) The fiscal body shall:

(1) publish notice under IC 5-3-1 of its consideration of the petition under this section; and

(2) forward to the department written notice of its action under this section.

As added by P.L.208-2005, SEC.1.


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