Indiana Code — Title 6 (Taxation)
IC 6-1.1-20-4.5
Maintenance emergencies
Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes:
# (1)
repair of a boiler or chiller system;
# (2)
roof repair;
# (3)
storm damage repair; or
# (4)
any other repair that the department determines is a maintenance emergency for
which waiver of the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter is warranted.
(b) A political subdivision may submit a request to the department to waive the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter, if the proposed controlled project of the political subdivision is to address a maintenance emergency with respect to a building owned or leased by the political subdivision.
(c) The department shall require the political subdivision to submit any information that the department considers necessary to determine whether the condition that the political subdivision contends is a maintenance emergency.
(d) The department shall review a request and issue a determination not later than forty-five (45) days after the department receives a request under this section determining whether the condition that the political subdivision contends is a maintenance emergency is sufficient to waive the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter. If the department determines that the condition is a maintenance emergency then section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter is waived and does not apply to the proposed controlled project.
(e) A waiver of the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter in accordance with this section may not be construed as a waiver of any other requirement of this chapter with respect to the proposed controlled project.
As added by P.L.239-2023, SEC.11. Amended by P.L.136-2024, SEC.28; P.L.68-2025,
SEC.71.
Amendment history
As added by P.L.239-2023, SEC.11. Amended by P.L.136-2024, SEC.28; P.L.68-2025, SEC.71.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-20-3.2 · Petition and remonstrance process for bonds or lease for
- 6-1.1-20-3.3 · Applicability of other statutes to imposition of…
- 6-1.1-20-3.4 · Repealed
- 6-1.1-20-3.5 · Procedures required before imposing property taxes for…
- 6-1.1-20-3.6 · Referendum process for bonds or lease for certain…
- 6-1.1-20-3.7 · Political subdivision resolution to apply local public…
- 6-1.1-20-3.8 · Procedure for initiating referendum for certain projects…
- 6-1.1-20-3.9 · Eligibility to vote on public question
- 6-1.1-20-4 · Repealed
- 6-1.1-20-4.1 · School corporations; time period limitation on succeeding
- 6-1.1-20-4.2 · Petition and remonstrance process for certain projects…
- 6-1.1-20-4.3 · Petition and referendum process for certain projects…
- 6-1.1-20-4.5 · Maintenance emergencies
- 6-1.1-20-4.6 · Department of local government finance; determination of…
- 6-1.1-20-5 · Issuance of bonds or leases in excess of $5,000;…
- 6-1.1-20-6 · Department of local government finance hearing on…
- 6-1.1-20-7 · Interest rate in excess of 8%; approval by department of…
- 6-1.1-20-7.5 · Review and approval by department of local government
- 6-1.1-20-8 · Repealed
- 6-1.1-20-8.5 · Repealed
- 6-1.1-20-9 · Public improvement bonds, ordinance, or resolution;
- 6-1.1-20-10 · Restrictions on promoting a position on a petition and
- 6-1.1-20-10.1 · Restrictions on promoting a position on a referendum
- 6-1.1-20-11 · Standards; validity of signatures on petition
- 6-1.1-20-12 · Distribution of levy approved in referendum