Indiana Code Title 6. Taxation § 6-1.1-20-4.5

Sec. 4.5. (a) As used in this section, “maintenance emergency” refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes:

(b) A political subdivision may submit a request to the department to waive the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter, if the proposed controlled project of the political subdivision is to address a maintenance emergency with respect to a building owned or leased by the political subdivision.

(c) The department shall require the political subdivision to submit any information that the department considers necessary to determine whether the condition that the political subdivision contends is a maintenance emergency.

(d) The department shall review a request and issue a determination not later than forty-five (45) days after the department receives a request under this section determining whether the condition that the political subdivision contends is a maintenance emergency is sufficient to waive the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter.  If the department determines that the condition is a maintenance emergency then section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter is waived and does not apply to the proposed controlled project.

(e) A waiver of the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter in accordance with this section may not be construed as a waiver of any other requirement of this chapter with respect to the proposed controlled project.