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Indiana Code Title 6. Taxation § 6-3.1-11-5

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

Sec. 5. As used in this chapter, “industrial recovery site” means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space:

(1) exists as of the date an application is filed with the corporation under this chapter and was placed in service at least fifteen (15) years before the date on which an application is filed with the corporation under this chapter;  or

(2) existed within five (5) years before the date an application is filed with the corporation under this chapter and was placed in service at least fifteen (15) years before the date on which the demolition of the vacant plant was completed.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3.1-11-5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-1-11-5/

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