Indiana § 36-1-8-18 Certain tax exempt property; limitation on charges

Indiana Statutes

§ 36-1-8-18 — Certain tax exempt property; limitation on charges

Indiana·Title 36 LOCAL GOVERNMENT·Art. 1 GENERAL PROVISIONS·Ch. 8 Miscellaneous Fiscal and Administrative Provisions

(a)As used in this section, "qualified property" means property that:

(1)is located in a tax increment allocation area and:

(A)was located in the tax increment allocation area before the designation of the area and the property has been continuously used since the date the area was designated for a tax exempt purpose; or

(B)was donated for a tax exempt purpose; and

(2)is exempt from property taxation.

(b)A political subdivision may not do any of the following after June 30, 2016:

(1)Except as provided in subsections (c) and (d), impose or otherwise require a payment in lieu of taxes or the payment of any other charge or user fee for or on qualified property.

(2)Except as provided in subsections (c) and (d), enter into an agreement that does any of the following:

(A)Requires a paym

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(a) As used in this section, "qualified
property" means property that:
(1) is located in a tax increment allocation area and:
(A) was located in the tax increment allocation area before the
designation of the area and the property has been continuously
used since the date the area was designated for a tax exempt
purpose; or
(B) was donated for a tax exempt purpose; and
(2) is exempt from property taxation.
(b) A political subdivision may not do any of the following after
June 30, 2016:
(1) Except as provided in subsections (c) and (d), impose or
otherwise require a payment in lieu of taxes or the payment of any
other charge or user fee for or on qualified property.
(2) Except as provided in subsections (c) and (d), enter into an
agreement that does any of the following:
(A) Requires a payment in lieu of taxes or the payment of any
other charge or user fee for or on qualified property as a
condition of:
(i) granting, issuing, or approving a building permit, an
improvement location permit, a certificate of occupancy, a
primary or secondary plat, or any other permit related to the
use of qualified property;
(ii) granting or approving any zoning variance, special
exception, special use, contingent use, or conditional use or
any other zoning requirement or permit related to qualified
property; or
(iii) continuing governmental services to qualified property.
This clause does not prohibit an application fee that is
reasonably related to the cost of reviewing or processing the
application.
(B) Requires a person to limit the person's rights to challenge
any of the following:
(i) The imposition of a payment in lieu of taxes or the
payment of any other charge or user fee on qualified property.
(ii) The assessment of property taxes imposed on qualified
property.
(c) This section does not prohibit the imposing of utility fees or
charges, sewer fees or charges, ditch or drainage assessments, storm
water fees or charges, or waste collection or disposal fees or charges on
qualified property or property that will be used as qualified property.
(d) Upon the request of the owner of qualified property, a political
subdivision may do the following:
(1) Impose or otherwise require a payment in lieu of taxes or the
payment of any other charge or user fee for or on the qualified
property.
(2) Enter in an agreement described in subsection (b)(2)
concerning the qualified property.

Indiana § 36-1-8-18 (Certain tax exempt property; limitation on charges) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.