Indiana § 6-1.1-12.1-8 Publishing and filing deduction information

Indiana Statutes

§ 6-1.1-12.1-8 — Publishing and filing deduction information

Indiana § 6-1.1-12.1-8

Art. 1.1PROPERTY TAXES

Ch. 12.1Deduction for Rehabilitation or Redevelopment of

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Bluebook

Ind. Code § 6-1.1-12.1-8 (2026).

Text

(a)Not later than December 31 of each year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter:

(1)A list of the deduction applications that were filed under this chapter during that year that resulted in deductions being applied under this chapter for that year. The list must contain the following:

(A)The name and address of each person approved for or receiving a deduction that was filed for during the year.

(B)The amount of each deduction that was filed for during the year.

(C)The number of years for which each deduction that was filed for during the year will be available.

(D)The total amount for all deductions that were filed for and applied during the year.

(2)The total amount of all deductions

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(a) Not later than December 31 of each year,
the county auditor shall publish the following in a newspaper of general
interest and readership and not one of limited subject matter:
(1) A list of the deduction applications that were filed under this
chapter during that year that resulted in deductions being applied
under this chapter for that year. The list must contain the
following:
(A) The name and address of each person approved for or
receiving a deduction that was filed for during the year.
(B) The amount of each deduction that was filed for during the
year.
(C) The number of years for which each deduction that was
filed for during the year will be available.
(D) The total amount for all deductions that were filed for and
applied during the year.
(2) The total amount of all deductions for real property that were
in effect under section 3 of this chapter during the year.
(3) The total amount of all deductions for new manufacturing
equipment, new farm equipment, new research and development
equipment, new logistical distribution equipment, or new
information technology equipment that were in effect under
section 4.5 of this chapter during the year.
(4) The total amount of all deductions for eligible vacant
buildings that were in effect under section 4.8 of this chapter
during the year.
(b) The county auditor shall file the information described in
subsection (a)(2), (a)(3), and (a)(4) with the department of local
government finance not later than December 31 of each year.

Legislative History

As added by P.L.77-1989, SEC.3. Amended by P.L.42-1992, SEC.5; P.L.4-2000, SEC.11; P.L.90-2002, SEC.125; P.L.64-2004, SEC.11 and P.L.81-2004, SEC.55; P.L.193-2005, SEC.6; P.L.154-2006, SEC.31; P.L.8-2022, SEC.11.