Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-46-1

Definitions

Official textiga.in.govlast amended

Sec. 1. The following definitions apply throughout this chapter:

# (1)

"Deduction allowance period" for a county means the period:

# (A)

beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and

# (B)

ending on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs, if the county fiscal body has adopted an ordinance specifying the termination date of the eligible transfer period under section 4 of this chapter.

# (2)

"Eligible transfer period" for a county means the period:

# (A)

beginning on the date the county fiscal body adopts an ordinance under section
2 of this chapter to have this chapter apply in the county; and

# (B)

ending on the termination date specified in an ordinance adopted by the county fiscal body under section 4 of this chapter, if any.

# (3)

"Land bank" has the meaning set forth in IC 36-7-38-1.
As added by P.L.110-2017, SEC.1.

Amendment history

As added by P.L.110-2017, SEC.1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-1.1-45-10 · Deduction application; extension
  2. 6-1.1-45-11 · Eligibility; appeals
  3. 6-1.1-45-12 · Deduction limitation; claiming deduction after expiration…
  4. 6-1.1-45.5-1 · Definitions
  5. 6-1.1-45.5-2 · Form and content of petition
  6. 6-1.1-45.5-3 · County auditor action on petition; correction of defects;
  7. 6-1.1-45.5-4 · County property tax assessment board of appeals hearing;
  8. 6-1.1-45.5-5 · County property tax assessment board of appeals
  9. 6-1.1-45.5-6 · Review and recommendation by fiscal body; notice;
  10. 6-1.1-45.5-7 · Review and action by department of local government…
  11. 6-1.1-45.5-8 · Notice of action of department of local government…
  12. 6-1.1-45.5-9 · Appeal of action of department of local government…
  13. 6-1.1-46-1 · Definitions
  14. 6-1.1-46-2 · Adoption of ordinance
  15. 6-1.1-46-3 · Change of deduction percentage
  16. 6-1.1-46-4 · Termination of eligible transfer period
  17. 6-1.1-46-5 · Deduction
  18. 6-1.1-46-6 · Annual reports to county auditor
  19. 6-1.1-46-7 · List of properties eligible for the deduction
  20. 6-1.1-46-8 · Administration of the deduction
  21. 6-1.1-46.2-1 · "District"
  22. 6-1.1-46.2-2 · "District board"
  23. 6-1.1-46.2-3 · "Eligible vacant building"
  24. 6-1.1-46.2-4 · Application for deduction; district board; statement of
  25. 6-1.1-46.2-5 · Form; application and statement of benefits; public…
Full table of contents →