Indiana Statutes
§ 6-1.1-45.5-1 — Definitions
Indiana § 6-1.1-45.5-1
This text of Indiana § 6-1.1-45.5-1 (Definitions) 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.
Bluebook
Ind. Code § 6-1.1-45.5-1 (2026).
Text
As used in this chapter:
(1)"board" refers to the county property tax assessment board of
appeals;
(2)"brownfield" has the meaning set forth in IC 13-11-2-19.3;
(3)"contaminant" has the meaning set forth in IC 13-11-2-42;
(4)"delinquent tax liability" means:
(A)delinquent property taxes;
(B)delinquent special assessments;
(C)interest;
(D)penalties; and
(E)costs;
assessed against a brownfield and entered on the tax duplicate
that a person seeks to have waived or reduced by filing a petition
under section 2 of this chapter;
(5)"department" refers to the department of local government
finance, unless the specific reference is to the department of
environmental management; and
(6)"fiscal body" refers to the fiscal body of:
(A)the city if the brownfield is located in a city;
(B)the
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Legislative History
As added by P.L.208-2005, SEC.1.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-45.5-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-45.5-1.