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Current as of January 02, 2024 | Updated by FindLaw Staff
Sec. 1. 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 town if the brownfield is located in a town; or
(C) the county if the brownfield is not located in a city or town.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-45.5-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-45-5-1/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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