Indiana Code — Title 6 (Taxation)

IC 6-1.1-45.5-1

Definitions

Official textiga.in.govlast amended 200515 subsections

Sec. 1. As used in this chapter:

# (1)

"board" refers to the county property tax assessment board of appeals;

# (2)

"brownfield" has the meaning set forth in IC 13-11-2-19.3;

# (3)

"contaminant" has the meaning set forth in IC 13-11-2-42;

# (4)

"delinquent tax liability" means:

# (A)

delinquent property taxes;

# (B)

delinquent special assessments;

# (C)

interest;

# (D)

penalties; and

# (E)

costs;
assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;

# (5)

"department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

# (6)

"fiscal body" refers to the fiscal body of:

# (A)

the city if the brownfield is located in a city;

# (B)

the town if the brownfield is located in a town; or

# (C)

the county if the brownfield is not located in a city or town.
As added by P.L.208-2005, SEC.1.

Amendment history

As added by P.L.208-2005, SEC.1.

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