Indiana Code — Title 6 (Taxation)
IC 6-1.1-45.5-2
Form and content of petition
Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:
# (1)
be on a form:
(A) prescribed by the state board of accounts; and
(B) approved by the department;
# (2)
state:
(A) the amount of the delinquent tax liability; and
(B) when the delinquent tax liability arose;
# (3)
describe:
(A) the manner in which; and
(B) when;
the petitioner acquired or proposes to acquire the brownfield;
# (4)
describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;
# (5)
describe the plan of the petitioner for:
(A) addressing any contaminants on the brownfield; and
(B) the intended use of the brownfield;
# (6)
include the date by which the plan referred to in subdivision (5) will be completed;
# (7)
include a statement from the department of environmental management that the property is a brownfield;
# (8)
state whether the petitioner:
(A) has had an ownership interest in an entity that contributed; or
(B) has contributed;
to the contaminant or contaminants on the brownfield;
# (9)
state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;
# (10)
state that the petitioner seeks:
(A) a waiver of the delinquent tax liability; or
(B) a reduction of the delinquent tax liability in a specified amount; and
# (11)
be accompanied by a fee in an amount established by the county auditor for:
(A) completing a title search; and
(B) processing the petition.
As added by P.L.208-2005, SEC.1.
Amendment history
As added by P.L.208-2005, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-1.1-46-2 · Adoption of ordinance
- 6-1.1-46-3 · Change of deduction percentage
- 6-1.1-46-4 · Termination of eligible transfer period
- 6-1.1-46-5 · Deduction