Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall:

(1) review:

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Terms Used In Indiana Code 6-1.1-45.5-7

  • board: refers to the county property tax assessment board of appeals;

    Indiana Code 6-1.1-45.5-1

  • delinquent tax liability: means :

    Indiana Code 6-1.1-45.5-1

  • department: refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

    Indiana Code 6-1.1-45.5-1

  • fiscal body: refers to the fiscal body of:

    Indiana Code 6-1.1-45.5-1

(A) the petition and all other materials submitted by the board; and

(B) the notice received from the fiscal body; and

(2) subject to subsection (b), determine whether to:

(A) deny the petition;

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

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

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

     (b) The department’s determination to waive or reduce the delinquent tax liability under subsection (a) is subject to the limitation in section 8(f)(2) of this chapter.

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

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