§ 6-1.1-45-10 — Deduction application; extension

Indiana § 6-1.1-45-10

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 45: Enterprise Zone Investment Deduction

Text

(a) A taxpayer that desires to claim the
deduction provided by section 9 of this chapter for a particular year
shall file a certified application, on forms prescribed by the department
of local government finance, with the auditor of the county where the
property for which the deduction is claimed was located on the
assessment date. The application may be filed in person or by mail. If
mailed, the mailing must be postmarked on or before the last day for
filing. Except as provided in subsections (c) and (d), the application
must be filed before May 15 of the assessment year to obtain the
deduction.
(b) A taxpayer shall include on an application filed under this
section all information that the department of local government finance
and the corporation require to determine eligibility for the deduction
provided under this chapter.
(c) The county auditor may grant a taxpayer an extension of not
more than thirty (30) days to file the taxpayer's application if:
(1) the taxpayer submits a written application for an extension
before May 15 of the assessment year; and
(2) the taxpayer is prevented from filing a timely application
because of sickness, absence from the county, or any other good
and sufficient reason.
(d) An urban enterprise association created under IC 5-28-15-13, in
the case of a zone business, or a district board, in the case of a district
business, may by resolution waive failure to file a:
(1) timely; or
(2) complete;
deduction application under this section. Before adopting a waiver
under this section, the urban enterprise association or the district board
shall conduct a public hearing on the waiver.

Legislative History

As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.6; P.L.238-2017, SEC.16.