Indiana § 36-7-27-11 Tax area; establishment; procedures; area containing armed forces
provider; findings; special taxing district

Indiana Statutes

§ 36-7-27-11 — Tax area; establishment; procedures; area containing armed forces provider; findings; special taxing district

Indiana § 36-7-27-11

Title 36LOCAL GOVERNMENT

Art. 7PLANNING AND DEVELOPMENT

Ch. 27Economic Development Tax Area

This text of Indiana § 36-7-27-11 (Tax area; establishment; procedures; area containing armed forces provider; findings; special taxing district) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-7-27-11 (2026).

Text

(a)A commission may establish a tax area according to the procedures set forth for the establishment of economic development areas under IC 36-7-15.1. Notwithstanding any other law, the tax area must be wholly within an airport development zone established under IC 8-22-3.5 or within any other area in the county in which there is located a provider of services, equipment, or both to the United States armed forces.

(b)In establishing the tax area, the commission must make the following findings in lieu of the findings required for the establishment of economic development areas:

(1)That a project to be undertaken or that has been undertaken in the area is a qualified economic development tax project.

(2)That the local public improvements (as defined in IC 36-7-15.3-6) being constructed,

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(a) A commission may establish a tax area
according to the procedures set forth for the establishment of economic
development areas under IC 36-7-15.1. Notwithstanding any other law,
the tax area must be wholly within an airport development zone
established under IC 8-22-3.5 or within any other area in the county in
which there is located a provider of services, equipment, or both to the
United States armed forces.
(b) In establishing the tax area, the commission must make the
following findings in lieu of the findings required for the establishment
of economic development areas:
(1) That a project to be undertaken or that has been undertaken in
the area is a qualified economic development tax project.
(2) That the local public improvements (as defined in IC 36-7-15.3-6) being constructed, acquired, or provided or to be
constructed, acquired, or provided in or serving the tax area will
benefit the public health and welfare and will be of public utility
and benefit.
(3) That the qualified economic development tax project being
constructed, acquired, or provided or to be constructed, acquired,
or provided in or serving the tax area will protect or increase state
and local tax bases or revenues.
(c) In addition to the findings required under subsection (b), the
commission may find that the qualified economic development project
involves a provider of services, equipment, or both to the United States
armed forces.
(d) The tax area established by the commission under this chapter
is a special taxing district authorized by the general assembly to enable
the county to provide special benefits to taxpayers in the tax area by
promoting economic development that is of public use and benefit.