2018 Indiana Code
TITLE 6. Taxation
CHAPTER 45.5. Brownfield Tax Reduction or Waiver
6-1.1-45.5-1. Definitions

Universal Citation: IN Code § 6-1.1-45.5-1 (2018)
IC 6-1.1-45.5-1 Definitions

     Sec. 1. As used in this chapter:

(1) "board" refers to the county property tax assessment board of appeals;

(2) "brownfield" has the meaning set forth in IC 13-11-2-19.3;

(3) "contaminant" has the meaning set forth in IC 13-11-2-42;

(4) "delinquent tax liability" means:

(A) delinquent property taxes;

(B) delinquent special assessments;

(C) interest;

(D) penalties; and

(E) costs;

assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;

(5) "department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

(6) "fiscal body" refers to the fiscal body of:

(A) the city if the brownfield is located in a city;

(B) the town if the brownfield is located in a town; or

(C) the county if the brownfield is not located in a city or town.

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


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