Indiana Code — Title 6 (Taxation)
IC 6-1.1-45-10
Deduction application; extension
Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for which the deduction is claimed was located on the assessment date. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. Except as provided in subsections (c) and (d), the application must be filed before May 15 of the assessment year to obtain the deduction.
(b) A taxpayer shall include on an application filed under this section all information that the department of local government finance and the corporation require to determine eligibility for the deduction provided under this chapter.
(c) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's application if:
# (1)
the taxpayer submits a written application for an extension before May 15 of the assessment year; and
# (2)
the taxpayer is prevented from filing a timely application because of sickness, absence from the county, or any other good and sufficient reason.
(d) An urban enterprise association created under IC 5-28-15-13, in the case of a zone business, or a district board, in the case of a district business, may by resolution waive failure to file a:
(1) timely; or
(2) complete;
deduction application under this section. Before adopting a waiver under this section, the urban enterprise association or the district board shall conduct a public hearing on the waiver.
As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.6; P.L.238-2017, SEC.16.
Amendment history
As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.6; P.L.238-2017, SEC.16.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-45-2 · "Base year assessed value"
- 6-1.1-45-3 · "Corporation"
- 6-1.1-45-3.5 · "District business"
- 6-1.1-45-4 · "Enterprise zone"
- 6-1.1-45-5 · "Enterprise zone location"
- 6-1.1-45-6 · "Enterprise zone property"
- 6-1.1-45-6.2 · "Entrepreneur and enterprise district"
- 6-1.1-45-6.4 · "Entrepreneur and enterprise district location"
- 6-1.1-45-6.6 · "Entrepreneur and enterprise district property"
- 6-1.1-45-7 · "Qualified investment"
- 6-1.1-45-8 · "Zone business"
- 6-1.1-45-9 · Eligibility for deduction; amount; conditions; approval by
- 6-1.1-45-10 · Deduction application; extension
- 6-1.1-45-11 · Eligibility; appeals
- 6-1.1-45-12 · Deduction limitation; claiming deduction after expiration…
- 6-1.1-45.5-1 · Definitions
- 6-1.1-45.5-2 · Form and content of petition
- 6-1.1-45.5-3 · County auditor action on petition; correction of defects;
- 6-1.1-45.5-4 · County property tax assessment board of appeals hearing;
- 6-1.1-45.5-5 · County property tax assessment board of appeals
- 6-1.1-45.5-6 · Review and recommendation by fiscal body; notice;
- 6-1.1-45.5-7 · Review and action by department of local government…
- 6-1.1-45.5-8 · Notice of action of department of local government…
- 6-1.1-45.5-9 · Appeal of action of department of local government…
- 6-1.1-46-1 · Definitions