This text of Indiana § 6-1.1-12-26.2 (Property tax deduction for heritage barns) 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.
2.
(a)The following definitions apply
throughout this section:
(1)"Barn" means a building (other than a dwelling) that was
designed to be used for:
(B)storing or processing crops;
(C)storing and maintaining agricultural equipment; or
(D)serving an essential or useful purpose related to agricultural
activities conducted on the adjacent land.
(2)"Heritage barn" means a mortise and tenon barn that on the
assessment date:
(A)was constructed before 1950; and
(B)retains sufficient integrity of design, materials, and
construction to clearly identify the building as a barn.
(3)"Eligible applicant" means:
(A)an owner of a heritage barn; or
(B)a person that is purchasing property, including a heritage
barn, under a contract that:
(i)gives the person a right to obtain
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2. (a) The following definitions apply
throughout this section:
(1) "Barn" means a building (other than a dwelling) that was
designed to be used for:
(A) housing animals;
(B) storing or processing crops;
(C) storing and maintaining agricultural equipment; or
(D) serving an essential or useful purpose related to agricultural
activities conducted on the adjacent land.
(2) "Heritage barn" means a mortise and tenon barn that on the
assessment date:
(A) was constructed before 1950; and
(B) retains sufficient integrity of design, materials, and
construction to clearly identify the building as a barn.
(3) "Eligible applicant" means:
(A) an owner of a heritage barn; or
(B) a person that is purchasing property, including a heritage
barn, under a contract that:
(i) gives the person a right to obtain title to the property upon
fulfilling the terms of the contract;
(ii) does not permit the owner to terminate the contract as
long as the person buying the property complies with the
terms of the contract;
(iii) specifies that during the term of the contract the person
must pay the property taxes on the property; and
(iv) has been recorded with the county recorder.
(4) "Mortise and tenon barn" means a barn that was built using
heavy wooden timbers, joined together with wood-pegged mortise
and tenon joinery, that form an exposed structural frame.
(b) An eligible applicant is entitled to a deduction against the
assessed value of the structure and foundation of a heritage barn
beginning with assessments after 2014. The deduction is equal to one
hundred percent (100%) of the assessed value of the structure and
foundation of the heritage barn.
(c) An eligible applicant that desires to obtain the deduction
provided by this section must file a certified deduction application with
the auditor of the county in which the heritage barn is located. The
application may be filed in person or by mail. The application must
contain the information and be in the form prescribed by the
department of local government finance. If mailed, the mailing must be
postmarked on or before the last day for filing.
(d) Subject to subsection (e) and section 45 of this chapter, the
application must be filed during the year preceding the year in which
the deduction will first be applied. Upon verification of the application
and that the barn was constructed before 1950 by the county assessor
of the county in which the property is subject to assessment or by the
township assessor of the township in which the property is subject to
assessment (if there is a township assessor for the township), the
auditor of the county shall allow the deduction.
(e) The auditor of a county shall, in a particular year, apply the
deduction provided under this section to the heritage barn of the owner
that received the deduction in the preceding year unless the auditor of
the county determines that the property is no longer eligible for the
deduction because the barn was not constructed before 1950. A person
that receives a deduction under this section in a particular year and that
remains eligible for the deduction in the following year is not required
to file an application for the deduction in the following year. A person
that receives a deduction under this section in a particular year and that
becomes ineligible for the deduction in the following year shall notify
the auditor of the county in which the property is located of the
ineligibility in the year in which the person becomes ineligible. A
deduction under this section terminates following a change in
ownership of the heritage barn. However, a deduction under this
section does not terminate following the removal of less than all the
joint owners of property or purchasers of property under a contract
described in subsection (a).
(f) A county fiscal body may adopt an ordinance to require a person
receiving the deduction under this section to pay an annual public
safety fee for each heritage barn for which the person receives a
deduction under this section. The fee may not exceed fifty dollars
($50). The county auditor shall distribute any public safety fees
collected under this section equitably among the police and fire
departments in whose territories each heritage barn is located. If a
county fiscal body adopts an ordinance under this subsection, the
county fiscal body shall furnish a copy of the ordinance to the
department in the manner prescribed by the department.