Indiana § 6-1.1-45.5-2 Form and content of petition

Indiana Statutes

§ 6-1.1-45.5-2 — Form and content of petition

Indiana § 6-1.1-45.5-2

Art. 1.1PROPERTY TAXES

Ch. 45.5Brownfield Tax Reduction or Waiver

This text of Indiana § 6-1.1-45.5-2 (Form and content of petition) 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 § 6-1.1-45.5-2 (2026).

Text

A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:

(1)be on a form:

(A)prescribed by the state board of accounts; and

(B)approved by the department;

(2)state:

(A)the amount of the delinquent tax liability; and

(B)when the delinquent tax liability arose;

(3)describe:

(A)the manner in which; and

(B)when; the petitioner acquired or proposes to acquire the brownfield;

(4)describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;

(5)describe the plan of the petitioner for:

(A)addressing any contaminants on the brownfield; and

(B)the intended use of the brownfield;

(6)include the date by which the p

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A person that owns or desires to own a
brownfield may file a petition with the county auditor seeking a
reduction or waiver of the delinquent tax liability. The petition must:
(1) be on a form:
(A) prescribed by the state board of accounts; and
(B) approved by the department;
(2) state:
(A) the amount of the delinquent tax liability; and
(B) when the delinquent tax liability arose;
(3) describe:
(A) the manner in which; and
(B) when;
the petitioner acquired or proposes to acquire the brownfield;
(4) describe the conditions existing on the brownfield that have
prevented the sale or the transfer of title to the county;
(5) describe the plan of the petitioner for:
(A) addressing any contaminants on the brownfield; and
(B) the intended use of the brownfield;
(6) include the date by which the plan referred to in subdivision
(5) will be completed;
(7) include a statement from the department of environmental
management that the property is a brownfield;
(8) state whether the petitioner:
(A) has had an ownership interest in an entity that contributed;
or
(B) has contributed;
to the contaminant or contaminants on the brownfield;
(9) state whether any part of the delinquent tax liability can
reasonably be collected from a person other than the petitioner;
(10) state that the petitioner seeks:
(A) a waiver of the delinquent tax liability; or
(B) a reduction of the delinquent tax liability in a specified
amount; and
(11) be accompanied by a fee in an amount established by the
county auditor for:
(A) completing a title search; and
(B) processing the petition.