Review and recommendation by fiscal body; notice;

# (1)

review the petition and all other materials submitted by the board under section 5 of this chapter; and

# (2)

determine whether to:

# (A)

deny the petition;

# (B)

recommend that the department waive the delinquent tax liability, subject to section 8(g) of this chapter; or

# (C)

recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.
The fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.

(b) The fiscal body shall:

(1) publish notice under IC 5-3-1 of its consideration of the petition under this section;
and

(2) forward to the department written notice of its action under this section.
As added by P.L.208-2005, SEC.1.