This text of Indiana § 6-1.1-12.1-5.3 (Deduction application; deadline; required information; deduction
amounts and periods; county auditor duties; appeals; public and
confidential records) 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.
3.
(a)A property owner that desires to
obtain the deduction provided by section 4.8 of this chapter must file
a deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the eligible
vacant building is located. Except as otherwise provided in this section,
the deduction application must be filed before May 10 of the year in
which the property owner or a tenant of the property owner initially
occupies the eligible vacant building.
(b)If notice of the assessed valuation or new assessment for a year
is not given to the property owner before April 10 of that year, the
deduction application required by this section may be filed not later
than thirty (30) days after the date the notice is mailed to the property
owner at th
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3. (a) A property owner that desires to
obtain the deduction provided by section 4.8 of this chapter must file
a deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the eligible
vacant building is located. Except as otherwise provided in this section,
the deduction application must be filed before May 10 of the year in
which the property owner or a tenant of the property owner initially
occupies the eligible vacant building.
(b) If notice of the assessed valuation or new assessment for a year
is not given to the property owner before April 10 of that year, the
deduction application required by this section may be filed not later
than thirty (30) days after the date the notice is mailed to the property
owner at the address shown on the records of the township or county
assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner and, if applicable, the
property owner's tenant.
(2) A description of the property for which a deduction is claimed.
(3) The amount of the deduction claimed for the first year of the
deduction.
(4) Any other information required by the department of local
government finance or the designating body.
(d) A deduction application filed under this section applies to the
year in which the property owner or a tenant of the property owner
occupies the eligible vacant building and in the following year if the
deduction is allowed for a two (2) year period, without an additional
deduction application being filed.
(e) A property owner that desires to obtain the deduction provided
by section 4.8 of this chapter but that did not file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between January 1 and May 10 of a subsequent
year. A deduction application filed under this subsection applies to the
year in which the deduction application is filed and the following year
if the deduction is allowed for a two (2) year period, without an
additional deduction application being filed. The amount of the
deduction under this subsection is the amount that would have been
applicable to the year under section 4.8 of this chapter if the deduction
application had been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall do the
following:
(1) If a determination concerning the number of years the
deduction is allowed has been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall make
the appropriate deduction.
(2) If a determination concerning the number of years the
deduction is allowed has not been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall send a
copy of the deduction application to the designating body. Upon
receipt of the resolution stating the number of years the deduction
will be allowed, the county auditor shall make the appropriate
deduction.
(g) The amount and period of the deduction provided by section 4.8
of this chapter are not affected by a change in the ownership of the
eligible vacant building or a change in the property owner's tenant, if
the new property owner or the new tenant:
(1) continues to occupy the eligible vacant building in compliance
with any standards established under section 2(g) of this chapter;
and
(2) files an application in the manner provided by subsection (e).
(h) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the eligible vacant building is located, or the county assessor if
there is no township assessor for the township, review the deduction
application.
(i) A property owner may appeal a determination of the county
auditor under subsection (f) by requesting in writing a preliminary
conference with the county auditor not more than forty-five (45) days
after the county auditor gives the property owner notice of the
determination. An appeal under this subsection shall be processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(j) In addition to the requirements of subsection (c), a property
owner that files a deduction application under this section must provide
the county auditor and the designating body with information showing
the extent to which there has been compliance with the statement of
benefits approved under section 4.8 of this chapter. This information
must be included in the deduction application and must also be updated
each year in which the deduction is applicable:
(1) at the same time that the property owner or the property
owner's tenant files a personal property tax return for property
located at the eligible vacant building for which the deduction
was granted; or
(2) if subdivision (1) does not apply, before May 15 of each year.
(k) The following information is a public record if filed under this
section:
(1) The name and address of the property owner.
(2) The location and description of the eligible vacant building for
which the deduction was granted.
(3) Any information concerning the number of employees at the
eligible vacant building for which the deduction was granted,
including estimated totals that were provided as part of the
statement of benefits.
(4) Any information concerning the total of the salaries paid to the
employees described in subdivision (3), including estimated totals
that are provided as part of the statement of benefits.
(5) Any information concerning the assessed value of the eligible
vacant building, including estimates that are provided as part of
the statement of benefits.
(l) Information concerning the specific salaries paid to individual
employees by the property owner or tenant is confidential.