Sec. 3. A qualified taxing unit may apply to the board for one (1) or more loans from the counter-cyclical revenue and economic stabilization fund. The board may make a loan from the fund to the qualified taxing unit if:

(1) a taxpayer with tangible property subject to taxation by the qualified taxing unit has filed a petition to reorganize under the federal bankruptcy code;

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Terms Used In Indiana Code 6-1.1-21.8-3

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • board: refers to the state board of finance. See Indiana Code 6-1.1-21.8-1
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • qualified taxing unit: means a taxing unit located in a county having a population of more than one hundred seventy thousand (170,000) and less than one hundred seventy-four thousand (174,000). See Indiana Code 6-1.1-21.8-2
(2) the taxpayer has defaulted on one (1) or more of its property tax payments;

(3) the qualified taxing unit has experienced and will continue to experience a significant revenue shortfall as a result of the default; and

(4) the taxpayer is a steel manufacturer.

As added by P.L.157-2002, SEC.1.