2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District
6-1.1-46.2-3. "Eligible vacant building"

Universal Citation: IN Code § 6-1.1-46.2-3 (2018)
IC 6-1.1-46.2-3 "Eligible vacant building"

     Sec. 3. As used in this chapter, "eligible vacant building" means a building that:

(1) is zoned for commercial or industrial purposes; and

(2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, paid utility receipts, executed lease agreements, or any other evidence of occupation that the district board requires.

As added by P.L.238-2017, SEC.18.

 

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