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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.1-8

Publishing and filing deduction information

Official textiga.in.govlast amended

Sec. 8. (a) Not later than December 31 of each year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter:

# (1)

A list of the deduction applications that were filed under this chapter during that year that resulted in deductions being applied under this chapter for that year. The list must contain the following:

# (A)

The name and address of each person approved for or receiving a deduction that was filed for during the year.

# (B)

The amount of each deduction that was filed for during the year.

# (C)

The number of years for which each deduction that was filed for during the year will be available.

# (D)

The total amount for all deductions that were filed for and applied during the year.

# (2)

The total amount of all deductions for real property that were in effect under section 3 of this chapter during the year.

# (3)

The total amount of all deductions for new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment that were in effect under section 4.5 of this chapter during the year.

# (4)

The total amount of all deductions for eligible vacant buildings that were in effect under section 4.8 of this chapter during the year.

(b) The county auditor shall file the information described in subsection (a)(2), (a)(3), and (a)(4) with the department of local government finance not later than December 31 of each year.
As added by P.L.77-1989, SEC.3. Amended by P.L.42-1992, SEC.5; P.L.4-2000, SEC.11;
P.L.90-2002, SEC.125; P.L.64-2004, SEC.11 and P.L.81-2004, SEC.55; P.L.193-2005, SEC.6; P.L.154-2006, SEC.31; P.L.8-2022, SEC.11.

Amendment history

As added by P.L.77-1989, SEC.3. Amended by P.L.42-1992, SEC.5; P.L.4-2000, SEC.11; P.L.90-2002, SEC.125; P.L.64-2004, SEC.11 and P.L.81-2004, SEC.55; P.L.193-2005, SEC.6; P.L.154-2006, SEC.31; P.L.8-2022, SEC.11.

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Nearby sections (25 sections)
  1. 6-1.1-12.1-4.8 · Property owner statement of benefits; findings by…
  2. 6-1.1-12.1-5 · Real property application; filing requirements; change in
  3. 6-1.1-12.1-5.1 · Application; compliance with statement of benefits
  4. 6-1.1-12.1-5.3 · Deduction application; deadline; required information;
  5. 6-1.1-12.1-5.4 · Personal property schedule; filing requirements;…
  6. 6-1.1-12.1-5.5 · Repealed
  7. 6-1.1-12.1-5.6 · Compliance with statement of benefits; confidentiality…
  8. 6-1.1-12.1-5.7 · Repealed
  9. 6-1.1-12.1-5.8 · Waiver of statement of benefits
  10. 6-1.1-12.1-5.9 · Determination of substantial compliance with statement…
  11. 6-1.1-12.1-6 · Multiple deductions barred
  12. 6-1.1-12.1-7 · Economic development target area; designation
  13. 6-1.1-12.1-8 · Publishing and filing deduction information
  14. 6-1.1-12.1-9 · Deadline for approval of statement of benefits; extension
  15. 6-1.1-12.1-9.5 · Waiver of noncompliance
  16. 6-1.1-12.1-10 · Retroactive approval of statement of benefits;…
  17. 6-1.1-12.1-11 · Repealed
  18. 6-1.1-12.1-11.3 · Waiver of noncompliance
  19. 6-1.1-12.1-12 · Repayment of deduction falsely obtained; appeal;…
  20. 6-1.1-12.1-12.5 · Distribution of reimbursement, repayment, or penalty…
  21. 6-1.1-12.1-13 · Department of local government finance rules
  22. 6-1.1-12.1-14 · Local government authority to impose fee with consent of
  23. 6-1.1-12.1-15 · Correction of deduction errors
  24. 6-1.1-12.1-16 · Repealed
  25. 6-1.1-12.1-17 · Abatement schedules
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