2018 Indiana Code
TITLE 6. Taxation
CHAPTER 45.5. Brownfield Tax Reduction or Waiver
6-1.1-45.5-2. Form and content of petition

Universal Citation: IN Code § 6-1.1-45.5-2 (2018)
IC 6-1.1-45.5-2 Form and content of petition

     Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:

(1) be on a form:

(A) prescribed by the state board of accounts; and

(B) approved by the department;

(2) state:

(A) the amount of the delinquent tax liability; and

(B) when the delinquent tax liability arose;

(3) describe:

(A) the manner in which; and

(B) when;

the petitioner acquired or proposes to acquire the brownfield;

(4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;

(5) describe the plan of the petitioner for:

(A) addressing any contaminants on the brownfield; and

(B) the intended use of the brownfield;

(6) include the date by which the plan referred to in subdivision (5) will be completed;

(7) include a statement from the department of environmental management that the property is a brownfield;

(8) state whether the petitioner:

(A) has had an ownership interest in an entity that contributed; or

(B) has contributed;

to the contaminant or contaminants on the brownfield;

(9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;

(10) state that the petitioner seeks:

(A) a waiver of the delinquent tax liability; or

(B) a reduction of the delinquent tax liability in a specified amount; and

(11) be accompanied by a fee in an amount established by the county auditor for:

(A) completing a title search; and

(B) processing the petition.

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


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