§ 6-1.1-42-30 — Substantial compliance with statement of benefits; notice; hearing; termination of deduction

Indiana § 6-1.1-42-30

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 42: Brownfield Revitalization Zone Tax Abatement

Text

(a) Within forty-five (45) days after receipt
of the information described in section 29 of this chapter, the
designating body may determine whether the property owner has
substantially complied with the statement of benefits filed under
sections 6 and 18 of this chapter.
(b) If the designating body determines that the property owner has
not substantially complied with the statement of benefits and that the
failure to substantially comply was not caused by factors beyond the
control of the property owner (such as declines in demand for the
property owner's products or services), the designating body shall mail
a written notice to the property owner. The written notice must include
the following provisions:
(1) An explanation of the reasons for the designating body's
determination.
(2) The date, time, and place of a hearing to be conducted by the
designating body for the purpose of further considering the
property owner's compliance with the statement of benefits. The
date of the hearing may not be more than thirty (30) days after the
date on which the notice is mailed.
If a notice mailed to a property owner concerns a statement of benefits
approved for personal property under section 24 of this chapter, the
designating body shall also mail a copy of the notice to the department
of local government finance.
(c) On the date specified in the notice described in subsection
(b)(2), the designating body shall conduct a hearing for the purpose of
further considering the property owner's compliance with the statement
of benefits. Based on the information presented at the hearing by the
property owner and other interested parties, the designating body shall
again determine whether the property owner has made reasonable
efforts to substantially comply with the statement of benefits and
whether any failure to substantially comply was caused by factors
beyond the control of the property owner. If the designating body
determines that the property owner has not made reasonable efforts to
comply with the statement of benefits, the designating body shall adopt
a resolution terminating the property owner's deduction under section
24 of this chapter. If the designating body adopts such a resolution, the
deduction does not apply to the next installment of property taxes owed
by the property owner or to any subsequent installment of property
taxes.
(d) If the designating body adopts a resolution terminating a
deduction under subsection (c), the designating body shall immediately
mail a certified copy of the resolution to:
(1) the property owner;
(2) the county auditor; and
(3) the department of local government finance if the deduction
was granted for personal property under section 24 of this chapter.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the designating body's resolution is adopted after the
county treasurer has mailed the statement required by IC 6-1.1-22-8.1,
the county treasurer shall immediately mail the property owner a
revised statement that reflects the termination of the deduction.
(e) A property owner whose deduction is terminated by the
designating body under this section may appeal the designating body's
decision by filing a complaint in the office of the clerk of the circuit or
superior court together with a bond conditioned to pay the costs of the
appeal if the appeal is determined against the property owner. An
appeal under this subsection shall be promptly heard by the court
without a jury 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 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.
(f) If an appeal under subsection (e) is pending, the taxes resulting
from the termination of the deduction are not due until after the appeal
is finally adjudicated and the termination of the deduction is finally
determined.

Legislative History

As added by P.L.59-1997, SEC.1. Amended by P.L.253-1997(ss), SEC.6; P.L.2-1998, SEC.28; P.L.119-1999, SEC.10; P.L.90-2002, SEC.286; P.L.3-2008, SEC.59.