§ 6-1.1-45.5-8 — Notice of action of department of local government finance; additional review by department; proof of ownership; county auditor review of plan completion

Indiana § 6-1.1-45.5-8

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 45.5: Brownfield Tax Reduction or Waiver

Text

(a) The department shall give notice of its
determination under section 7 of this chapter and the right to seek an
appeal of the determination by mail to:
(1) the petitioner;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date the petition was filed
under section 2 of this chapter, a substantial property interest of
public record in the brownfield;
(4) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township assessor for
the township;
(5) the board;
(6) the fiscal body; and
(7) the county auditor.
(b) A person aggrieved by a determination of the department under
section 7 of this chapter may obtain an additional review by the
department and a public hearing by filing a petition for review with the
county auditor of the county in which the brownfield is located not
more than thirty (30) days after the department gives notice of the
determination under subsection (a). The county auditor shall transmit
the petition to the department not more than ten (10) days after the
petition is filed.
(c) On receipt by the department of a petition for review, the
department shall set a date, time, and place for a hearing. At least ten
(10) days before the date fixed for the hearing, the department shall
give notice by mail of the date, time, and place fixed for the hearing to:
(1) the person that filed the appeal;
(2) the petitioner;
(3) the owner, if different from the petitioner;
(4) all persons that have, as of the date the petition is filed, a
substantial interest of public record in the brownfield;
(5) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township assessor for
the township;
(6) the board;
(7) the fiscal body; and
(8) the county auditor.
(d) After the hearing, the department shall give the parties listed in
subsection (c) notice by mail of the final determination of the
department. The department's final determination under this subsection
is subject to the limitations in subsections (f)(2) and (g).
(e) The petitioner under section 2 of this chapter shall provide to the
county auditor reasonable proof of ownership of the brownfield:
(1) if a petition is not filed under subsection (b), at least thirty
(30) days but not more than one hundred twenty (120) days after
notice is given under subsection (a); or
(2) after notice is given under subsection (d) but not more than
ninety (90) days after notice is given under subsection (d).
(f) The county auditor:
(1) shall, subject to subsection (g), reduce or remove the
delinquent tax liability on the tax duplicate in the amount stated
in:
(A) if a petition is not filed under subsection (b), the
determination of the department under section 7 of this chapter;
or
(B) the final determination of the department under this section;
not more than thirty (30) days after receipt of the proof of
ownership required in subsection (e); and
(2) may not reduce or remove any delinquent tax liability on the
tax duplicate if the petitioner under section 2 of this chapter fails
to provide proof of ownership as required in subsection (e).
(g) A reduction or removal of delinquent tax liability under
subsection (f) applies until the county auditor makes a determination
under this subsection. After the date referred to in section 2(6) of this
chapter, the county auditor shall determine if the petitioner successfully
completed the plan described in section 2(5) of this chapter by that
date. If the county auditor determines that the petitioner completed the
plan by that date, the reduction or removal of delinquent tax liability
under subsection (f) becomes permanent. If the county auditor
determines that the petitioner did not complete the plan by that date,
the county auditor shall restore to the tax duplicate the delinquent taxes
reduced or removed under subsection (f), along with interest in the
amount that would have applied if the delinquent taxes had not been
reduced or removed.

Legislative History

As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.307.