Indiana Code — Title 6 (Taxation)
IC 6-1.1-12.4-6
Official review of job creation and job retention criteria;
notice of hearing
Sec. 6. An official may:
# (1)
review the creation or retention of employment from:
# (A)
the development, redevelopment, or rehabilitation of real property; or
# (B)
the purchase of personal property;
that qualifies a property owner for a deduction under this chapter;
# (2)
determine whether the creation or retention of employment described in subdivision
(1) has occurred; and
# (3)
if the official determines under subdivision (2) that:
# (A)
the creation or retention of employment described in subdivision (1) has not occurred; and
# (B)
the failure to create or retain employment was not caused by factors beyond the control of the property owner (such as declines in demand for the property owner's products or services);
mail a written notice to the property owner of a hearing on the termination of the deduction under this chapter.
As added by P.L.193-2005, SEC.8.
Amendment history
As added by P.L.193-2005, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-12.1-12.5 · Distribution of reimbursement, repayment, or penalty…
- 6-1.1-12.1-13 · Department of local government finance rules
- 6-1.1-12.1-14 · Local government authority to impose fee with consent of
- 6-1.1-12.1-15 · Correction of deduction errors
- 6-1.1-12.1-16 · Repealed
- 6-1.1-12.1-17 · Abatement schedules
- 6-1.1-12.1-18 · Enhanced abatement for certain business personal…
- 6-1.1-12.4-1 · "Official"
- 6-1.1-12.4-2 · Applicability of deduction entitlement; calculation of…
- 6-1.1-12.4-3 · Eligibility; deduction amount; period of deduction;…
- 6-1.1-12.4-4 · Ineligibility of real and personal property located in…
- 6-1.1-12.4-5 · Additional deductions for property prohibited
- 6-1.1-12.4-6 · Official review of job creation and job retention…
- 6-1.1-12.4-7 · Notice of hearing requirements
- 6-1.1-12.4-8 · Hearing requirements; termination of deduction
- 6-1.1-12.4-9 · Notice of termination
- 6-1.1-12.4-10 · Appeal of termination
- 6-1.1-12.4-11 · Taxes not due while appeal pending
- 6-1.1-12.4-12 · Change of ownership
- 6-1.1-12.4-13 · Voidance of rules; investment property tax deduction
- 6-1.1-12.4-14 · Correction of error in deduction amount
- 6-1.1-12.5-1 · "Eligible infrastructure"
- 6-1.1-12.5-2 · "Natural gas utility"
- 6-1.1-12.5-3 · "Person"
- 6-1.1-12.5-4 · Ordinance designating infrastructure development zone