2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.9. Legalization of Certain Actions Taken Under IC 6-1.1-12.1
6-1.1-12.9-9. City of Shelbyville; legalization of designating body actions taken after July 1, 1991, and before December 31, 1992
Sec. 9. (a) This section applies to the city of Shelbyville.
(b) The definitions in IC 6-1.1-12.1 (as in effect before May 10, 1995) apply throughout this section.
(c) Notwithstanding any other law, a designating body's actions taken after July 1, 1991, and before December 31, 1992, in:
(1) designating an economic revitalization area; or
(2) approving a statement of benefits;
after the initiation of the installation of new manufacturing equipment for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated.
(d) Notwithstanding any other law, a review shall be made of timely filed deduction applications for actions legalized and validated under this section for the purpose of granting deductions under IC 6-1.1-12.1 (as in effect before May 10, 1995) for assessment years after 1991.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.28.
