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Indiana Code Title 6. Taxation § 6-1.1-46-1

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 1. The following definitions apply throughout this chapter:

(1) “Deduction allowance period” for a county means the period:

(A) beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county;  and

(B) ending on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs, if the county fiscal body has adopted an ordinance specifying the termination date of the eligible transfer period under section 4 of this chapter.

(2) “Eligible transfer period” for a county means the period:

(A) beginning on the date the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county;  and

(B) ending on the termination date specified in an ordinance adopted by the county fiscal body under section 4 of this chapter, if any.

(3) “Land bank” has the meaning set forth in IC 36-7-38-1.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-46-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-46-1/

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