§ 6-1.1-12.1-2.5 — Economic revitalization area; maps; boundaries; resolution; notice; determination; appeal

Indiana § 6-1.1-12.1-2.5

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 12.1: Deduction for Rehabilitation or Redevelopment of

Text

5. (a) If a designating body finds that an
area in its jurisdiction is an economic revitalization area, it shall either:
(1) prepare maps and plats that identify the area; or
(2) prepare a simplified description of the boundaries of the area
by describing its location in relation to public ways, streams, or
otherwise.
(b) After the compilation of the materials described in subsection
(a), the designating body shall pass a resolution declaring the area an
economic revitalization area. The resolution must contain a description
of the affected area and be filed with the county assessor. A resolution
may include a determination of the number of years a deduction under
section 3, 4.5, or 4.8 of this chapter is allowed.
(c) After approval of a resolution under subsection (b), the
designating body shall do the following:
(1) Publish notice of the adoption and substance of the resolution
in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that has
authority to levy property taxes in the geographic area where the
economic revitalization area is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the same information
as a statement of benefits filed with the designating body before
the hearing required by this section under section 3, 4.5, or 4.8
of this chapter.
The notice must state that a description of the affected area is available
and can be inspected in the county assessor's office. The notice must
also name a date when the designating body will receive and hear all
remonstrances and objections from interested persons. The designating
body shall file the information required by subdivision (2) with the
officers of the taxing unit who are authorized to fix budgets, tax rates,
and tax levies under IC 6-1.1-17-5 at least ten (10) days before the date
of the public hearing. After considering the evidence, the designating
body shall take final action determining whether the qualifications for
an economic revitalization area have been met and confirming,
modifying and confirming, or rescinding the resolution. This
determination is final except that an appeal may be taken and heard as
provided under subsections (d) and (e).
(d) A person who filed a written remonstrance with the designating
body under this section and who is aggrieved by the final action taken
may, within ten (10) days after that final action, initiate an appeal of
that action by filing in the office of the clerk of the circuit or superior
court a copy of the order of the designating body and the person's
remonstrance against that order, together with the person's bond
conditioned to pay the costs of the person's appeal if the appeal is
determined against the person. The only ground of appeal that the court
may hear is whether the proposed project will meet the qualifications
of the economic revitalization area law. The burden of proof is on the
appellant.
(e) An appeal under this section shall be promptly heard by the
court without a jury. All remonstrances upon which an appeal has been
taken shall be consolidated and heard and determined within thirty (30)
days after the time of the filing of the appeal. The court shall hear
evidence on the appeal, and may confirm the final action of the
designating body or sustain the appeal. The judgment of the court is
final and conclusive, unless an appeal is taken as in other civil actions.

Legislative History

As added by P.L.71-1983, SEC.3. Amended by P.L.62-1986, SEC.1; P.L.56-1988, SEC.3; P.L.3-1989, SEC.34; P.L.56-1991, SEC.1; P.L.25-1995, SEC.18; P.L.4-2000, SEC.3; P.L.154-2006, SEC.26; P.L.288-2013, SEC.6.