§ 6-1.1-12.1-0.3 Legalization of designation of economic revitalization area before February 1, 1991
§ 6-1.1-12.1-1 Definitions
§ 6-1.1-12.1-2 Findings by designating body; economic revitalization area; residentially distressed area; conditions; property tax deductions; fees
§ 6-1.1-12.1-2.5 Economic revitalization area; maps; boundaries; resolution; notice; determination; appeal
§ 6-1.1-12.1-2.6 Formal tax abatement or incentive request for a project in an excluded city; notice and response
§ 6-1.1-12.1-3 Statement of benefits; form; findings; period of deduction; resolution; excluded facilities
§ 6-1.1-12.1-4 Annual deduction; amount; percentage; period of deduction; effect of reassessment
§ 6-1.1-12.1-4.1 Application of sections; residentially distressed areas; deduction allowed
§ 6-1.1-12.1-4.5 Statement of benefits; findings by designating body; deduction periods, amounts, and limitations
§ 6-1.1-12.1-4.6 Relocation of new manufacturing equipment
§ 6-1.1-12.1-4.7 Deduction for new manufacturing equipment; exemptions
§ 6-1.1-12.1-4.8 Property owner statement of benefits; findings by designating body; deduction periods, amounts, and limitations
§ 6-1.1-12.1-5 Real property application; filing requirements; change in property ownership; assessor review; county auditor; determination; appeal
§ 6-1.1-12.1-5.1 Application; compliance with statement of benefits
§ 6-1.1-12.1-5.3 Deduction application; deadline; required information; deduction amounts and periods; county auditor duties; appeals; public and confidential records
§ 6-1.1-12.1-5.4 Personal property schedule; filing requirements; township assessor or county assessor review; change in property ownership; appeal
§ 6-1.1-12.1-5.6 Compliance with statement of benefits; confidentiality of information
§ 6-1.1-12.1-5.8 Waiver of statement of benefits
§ 6-1.1-12.1-5.9 Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal
§ 6-1.1-12.1-6 Multiple deductions barred
§ 6-1.1-12.1-7 Economic development target area; designation
§ 6-1.1-12.1-8 Publishing and filing deduction information
§ 6-1.1-12.1-9 Deadline for approval of statement of benefits; extension
§ 6-1.1-12.1-9.5 Waiver of noncompliance
§ 6-1.1-12.1-10 Retroactive approval of statement of benefits; applicability
§ 6-1.1-12.1-11.3 Waiver of noncompliance
§ 6-1.1-12.1-12 Repayment of deduction falsely obtained; appeal; calculation; distribution of repayment
§ 6-1.1-12.1-12.5 Distribution of reimbursement, repayment, or penalty imposed for failure to comply with requirements
§ 6-1.1-12.1-13 Department of local government finance rules
§ 6-1.1-12.1-14 Local government authority to impose fee with consent of property owner; fee amount; distribution
§ 6-1.1-12.1-15 Correction of deduction errors
§ 6-1.1-12.1-17 Abatement schedules
§ 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
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Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 12.1 - Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Population: has the meaning set forth in Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5