Ind. Code ch. 5-28-15

Ind. Code ch. 5-28-15
in effect

Ind. Code § 5-28-15-0.2 Application of certain amendments to prior statute

Sec. 0.2. The addition of IC 4-4-6.1-1.7 (before its repeal, now codified in section 4 of this chapter) by P.L.25-1995 applies to property taxes first due and payable after December 31, 1996. As added by P.L.220-2011, SEC.108.

Ind. Code § 5-28-15-0.3 Certain actions of zone business considered compliance with prior statute

Sec. 0.3. (a) As used in this section, "zone business" refers to a business that accesses at least one (1) tax credit or exemption incentive under IC 4-4-6.1 (before its repeal). (b) Notwithstanding IC 4-4-6.1-2.5 (before its repeal), as amended by P.L.8-1994, a zone business that after August 2, 1993, and on or before December 31, 1993, tendered to the enterprise zone board created under IC 4-4-6.1-1 (before its repeal): (1) a verified summary of the amount of tax credits and exemptions claimed by the business in the preceding year, as required under IC 4-4-6.1-2.5(a)(1) (before its repeal); and (2) payment of registration fees, as required under IC 4-4-6.1-2.5(a)(2) (before its repeal); is deemed to have complied with IC 4-4-6.1-2.5(a) (before its repeal) and may not be denied any of the incentives granted to a zone business if the zone business resubmits the verified summary and the zone business' registration fee and pays an additional civil penalty equal to the greater of twenty-five dollars ($25) or fifteen percent (15%) of its registration fees to the enterprise zone board on or before May 1, 1994. As added by P.L.220-2011, SEC.109.

Ind. Code § 5-28-15-0.4 Certain actions of zone business considered compliance with prior statute; state and political subdivision authorized to take certain actions; fees and payments

Sec. 0.4. (a) As used in this section, "board" refers to the enterprise zone board established by IC 4-4-6.1-1 (before its repeal). (b) A zone business that: (1) submitted to the board, on a form prescribed by the board, a verified summary concerning the amount of tax credits and exemptions claimed by the business in the preceding year; and (2) tendered payment of the amount specified in IC 4-4-6.1-2(4)(A) (before its repeal) to the board; in compliance with IC 4-4-6.1-2.5(a) (before its repeal and as effective June 1, 1995) after May 31, 1995, and before June 16, 1995, shall be treated for the purposes of IC 4-4-6.1-2.5 (before its repeal and as effective June 1, 1995), as if the zone business had complied with IC 4-4-6.1-2.5 (before its repeal and as effective June 1, 1995) before June 1, 1995. (c) An official of the state or a political subdivision is authorized to take the actions necessary to: (1) reinstate the credits and exemptions that would have been waived without this section; (2) reinstate, effective retroactively to May 31, 1995, a business that is described by this section as a zone business without requiring the business to petition for readmission or to pay any civil penalties; and (3) refund any civil penalties paid under IC 4-4-6.1-2.5 (before its repeal), as effective June 1, 1995. (d) Notwithstanding any other statute or rule, a payment or fee that is required from a zone business identified in subsection (b) to qualify the zone business for the credits and exemptions that would have been waived without this section may be paid by the zone business before June 1, 1996. As added by P.L.220-2011, SEC.110.

Ind. Code § 5-28-15-0.5 Treatment of certain persons as having qualified for incentives

Sec. 0.5. A person that: (1) did not qualify in any taxable year beginning in 1995, 1996, or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7 (before its amendment by P.L.14-1997 and before its repeal); (2) would have qualified for the enterprise zone incentives under IC 4-4-6.1-1.7 (as amended by P.L.14-1997 and before its repeal); and (3) received enterprise zone incentives for taxable years beginning in 1995, 1996, or 1997; shall be treated for each of the years described in subdivision (1) as having qualified for the incentives to the same extent as if the amendment by P.L.14-1997 to IC 4-4-6.1-1.7 (before its repeal) had been enacted before the enterprise zone incentives accrued to the person. As added by P.L.220-2011, SEC.111.

Ind. Code § 5-28-15-1 "High technology business operations"; "advanced computing"; "advanced materials"; "biotechnology"; "electronic device technology"; "environmental technology"; "medical device technology"

Sec. 1. (a) As used in this chapter, "high technology business operations" means the operations in Indiana of a business engaged in the following: (1) Advanced computing. (2) Creation of advanced materials. (3) Biotechnology. (4) Electronic device technology. (5) Environmental technology. (6) Medical device technology. (b) For purposes of this section, "advanced computing" means technology used in the designing and developing of computing hardware and software, including innovations in designing the full range of hardware from hand held calculators to supercomputers and peripheral equipment. (c) For purposes of this section, "advanced materials" means materials with engineered properties created through the development of specialized processing and synthesis technology, including ceramics, high value added metals, electronic materials, composites, polymers, and biomaterials. (d) For purposes of this section, "biotechnology" means the continually expanding body of fundamental knowledge about the functioning of biological systems from the macro level to the molecular and subatomic levels, as well as novel products, services, technologies, and subtechnologies developed as a result of insights gained from research advances that add to that body of fundamental knowledge. (e) For purposes of this section, "electronic device technology" means technology involving any of the following: (1) Microelectronics. (2) Semiconductors. (3) Electronic equipment. (4) Instrumentation. (5) Radio frequency waves. (6) Microwaves. (7) Millimeter electronics. (8) Optical and optic electrical devices. (9) Data and digital communications. (10) Imaging devices. (f) For purposes of this section, "environmental technology" means any of the following: (1) The assessment and prevention of threats or damage to human health or the environment. (2) Environmental cleanup. (3) The development of alternative energy sources. (g) For purposes of this section, "medical device technology" means technology involving any medical equipment or product (other than a pharmaceutical product) that has therapeutic value or diagnostic value and is regulated by the federal Food and Drug Administration. As added by P.L.4-2005, SEC.34.

Ind. Code § 5-28-15-2 "U.E.A."

Sec. 2. As used in this chapter, "U.E.A." refers to an urban enterprise association established under section 13 of this chapter. As added by P.L.4-2005, SEC.34.

Ind. Code § 5-28-15-3 "Zone business"

Sec. 3. As used in this chapter, "zone business" means an entity that accesses at least one (1) tax credit, deduction, or exemption incentive available under this chapter, IC 6-1.1-45, IC 6-3-3-10, IC 6-3.1-7 (before its expiration), or IC 6-3.1-10 (before its expiration). As added by P.L.4-2005, SEC.34. Amended by P.L.214-2005, SEC.7; P.L.146-2008, SEC.41; P.L.238-2017, SEC.2.

Ind. Code § 5-28-15-4 Incentives not available to certain licensees; exceptions

Sec. 4. (a) Except as provided in subsection (b): (1) a package liquor store that holds a liquor dealer's permit under IC 7.1-3-10; or (2) any other entity that is required to operate under a license issued under IC 7.1; is not eligible for incentives available to zone businesses. (b) Subsection (a) does not apply to the recipient of an incentive if: (1) the recipient entered into a written agreement concerning the incentive under IC 4-4-6.1-8 (transferred to section 17 of this chapter) before July 1, 1995; (2) the recipient is described in: (A) IC 7.1-3-3-1; (B) IC 7.1-3-8-1; (C) IC 7.1-3-13-1; or (D) IC 7.1-5-7-11; or (3) the recipient: (A) holds a license under IC 7.1; and (B) receives at least sixty percent (60%) of the recipient's annual revenue from retail food sales. As added by P.L.4-2005, SEC.34.

Ind. Code § 5-28-15-5 Expired

As added by P.L.4-2005, SEC.34. Amended by P.L.214-2005, SEC.8; P.L.146-2008, SEC.42; P.L.288-2013, SEC.1; P.L.145-2016, SEC.10; P.L.146-2018, SEC.3. Expired 12-31-2018 by P.L.146-2018, SEC.3.

Ind. Code § 5-28-15-5.5 Expired

As added by P.L.145-2016, SEC.11. Amended by P.L.204-2016, SEC.9; P.L.146-2018, SEC.4. Expired 12-31-2018 by P.L.146-2018, SEC.4.

Ind. Code § 5-28-15-5.7 Powers of an urban enterprise association

Sec. 5.7. (a) Beginning after December 31, 2018, a zone U.E.A. has the following powers, in addition to other powers that are contained in this chapter: (1) To request the waiver of a municipal ordinance or regulation as provided in section 14(c) of this chapter. (2) To adopt guidelines for the disqualification of a zone business from eligibility for one (1) or more incentives available to zone businesses, if the zone business does not do one (1) of the following: (A) Use all its incentives for its property or employees in the zone. (B) Remain open and operating as a zone business for twelve (12) months of the year for which the incentive is claimed. (3) To modify the boundary of the zone if the legislative body determines that the modification is in the best interests of the zone. (4) To employ staff and contract for services to carry out this chapter. (b) Each zone business that receives an incentive described in section 3 of this chapter shall assist the zone U.E.A. in an amount determined by the legislative body of the municipality in which the zone business is located. If a zone business does not assist the zone U.E.A. as required under this subsection, the legislative body of the municipality in which the zone is located may pass an ordinance disqualifying the zone business from eligibility for all incentives available to the zone businesses. If all of a zone business's incentives exceed one thousand dollars ($1,000) in a year, the legislative body of the municipality may, at the request of the zone U.E.A., impose an additional fee on a zone business to be paid to the zone U.E.A. in an amount equal to one percent (1%) of all its incentives to be used exclusively for the zone U.E.A.'s administrative expenses. (c) If a legislative body disqualifies a zone business under subsection (b), the legislative body shall notify the department of local government finance and the department of state revenue in writing not more than thirty (30) days after the passage of the ordinance disqualifying the zone business. Disqualification of a zone business under this section is effective beginning with the taxable year in which the ordinance disqualifying the zone business is adopted. As added by P.L.146-2018, SEC.5.

Ind. Code § 5-28-15-6 Expired

As added by P.L.4-2005, SEC.34. Amended by P.L.214-2005, SEC.9; P.L.146-2018, SEC.6. Expired 12-31-2018 by P.L.146-2018, SEC.6.

Ind. Code § 5-28-15-7 Expired

As added by P.L.4-2005, SEC.34. Amended by P.L.171-2015, SEC.42; P.L.145-2016, SEC.12; P.L.146-2018, SEC.7. Expired 12-31-2018 by P.L.146-2018, SEC.7.

Ind. Code § 5-28-15-7.3 Annual summary of tax credits and exemptions claimed; extension of time; denial of incentives and disqualification from program for noncompliance

Sec. 7.3. (a) A zone business that claims any of the incentives available to zone businesses shall, before June 1 of each year: (1) submit to the zone U.E.A., on a form prescribed by the zone U.E.A., a verified summary concerning the amount of tax credits and exemptions claimed by the zone business in the preceding year; and (2) pay the amount specified in section 5.7(b) of this chapter to the zone U.E.A. (b) A zone U.E.A. may as provided in this subsection grant one (1) extension of the time allowed to comply with subsection (a). To qualify for an extension, a zone business must apply to the zone U.E.A. before June 1. The application must be in the form specified by the zone U.E.A. The extension granted by the zone U.E.A. may not exceed forty-five (45) days. (c) If a zone business fails to comply with the requirements of subsection (a) before June 1 (or before July 16 if an extension is granted under subsection (b)), the zone U.E.A. may: (1) deny all the tax credit and exemption incentives available to the zone business because the business was a zone business for that year; and (2) disqualify the zone business from further participation in the enterprise zone program under this chapter until the zone business: (A) petitions the zone U.E.A. for readmission to the enterprise zone program under this chapter; and (B) pays the amount required under section 5.7(b) of this chapter. As added by P.L.146-2018, SEC.8.

Ind. Code § 5-28-15-7.5 Disclosure of confidential information; offense

Sec. 7.5. A summary submitted to the corporation or a zone U.E.A. under section 7 of this chapter (before its expiration on December 31, 2018), or a record obtained by the corporation under section 7 of this chapter (before its expiration on December 31, 2018) is confidential. A U.E.A. member, an agent of a U.E.A. member, or an employee of the corporation who knowingly or intentionally discloses information that is confidential under this section commits a Class A misdemeanor. As added by P.L.146-2018, SEC.9.

Ind. Code § 5-28-15-8 Request for records; confidentiality of records

Sec. 8. (a) This section applies to records and other information, including records and information that are otherwise confidential, maintained by the following: (1) The board. (2) A U.E.A. (3) The department of state revenue. (4) The corporation. (5) The department of local government finance. (6) A county auditor. (7) A township assessor (if any). (8) A county assessor. (b) A person or an entity listed in subsection (a) may request a second person or entity described in subsection (a) to provide any records or other information maintained by the second person or entity that concern an individual or a business that is receiving a tax deduction, exemption, or credit related to an enterprise zone. Notwithstanding any other law, the person or entity to whom the request is made under this section must comply with the request. A person or entity receiving records or information under this section that are confidential must also keep the records or information confidential. (c) A person or an entity that receives confidential records or information under this section and knowingly or intentionally discloses the records or information to an unauthorized person commits a Class A misdemeanor. As added by P.L.4-2005, SEC.34. Amended by P.L.146-2008, SEC.43.

Ind. Code § 5-28-15-9 Expired

As added by P.L.4-2005, SEC.34. Amended by P.L.145-2016, SEC.13; P.L.146-2018, SEC.10. Expired 12-31-2018 by P.L.146-2018, SEC.10.

Ind. Code § 5-28-15-10 Expiration of enterprise zone; renewal

Sec. 10. (a) Except as provided in this section, an enterprise zone expires ten (10) years after the day on which it is designated by the board. (b) In the period beginning December 1, 2008, and ending December 31, 2014, an enterprise zone does not expire under this section if the fiscal body of the municipality in which the enterprise zone is located adopts a resolution renewing the enterprise zone for an additional five (5) years. An enterprise zone may be renewed under this subsection regardless of the number of times the enterprise zone has been renewed under subsections (d) and (e). A municipal fiscal body may adopt a renewal resolution and submit a copy of the resolution to the corporation: (1) before August 1, 2009, in the case of an enterprise zone that expired after November 30, 2008, or is scheduled to expire before September 1, 2009; or (2) at least thirty (30) days before the expiration date of the enterprise zone, in the case of an enterprise zone scheduled to expire after August 31, 2009. If an enterprise zone is renewed under this subsection after having been renewed under subsection (e), the enterprise zone may not be renewed after the expiration of this final five (5) year period, except under subsections (c) and (g). (c) An enterprise zone does not expire under this section if the fiscal body of the municipality in which the enterprise zone is located: (1) has adopted a resolution renewing the enterprise zone under subsection (b); and (2) adopts a resolution renewing the enterprise zone for an additional one (1) year period beginning on the date on which the enterprise zone would otherwise expire under the resolution adopted under subdivision (1). An enterprise zone may be renewed for an additional one (1) year period under this subsection regardless of the number of times the enterprise zone has been renewed under subsections (d), (e), and (g). A municipal fiscal body may adopt a renewal resolution and submit a copy of the resolution to the corporation at least thirty (30) days before the expiration date of the enterprise zone. Except as provided in subsection (g), if an enterprise zone is renewed for an additional one (1) year period under this subsection after having been renewed under subsection (e), the enterprise zone may not be renewed after the expiration of this final one (1) year period. (d) Before July 1, 2018, the board may review the success of the enterprise zone based on the following criteria and may, after review by the budget committee, renew the enterprise zone, including all provisions of this chapter, for five (5) years: (1) Increases in capital investment in the zone. (2) Retention of jobs and creation of jobs in the zone. (3) Increases in employment opportunities for residents of the zone. (e) If an enterprise zone is renewed under subsection (d) before July 1, 2018, the board may review the success of the enterprise zone based on the criteria set forth in subsection (d) and, after review by the budget committee, may again renew the enterprise zone, including all provisions of this chapter, for a final period of five (5) years. Except as provided in subsection (g), the zone may not be renewed after the expiration of this final five (5) year period. (f) Notwithstanding subsection (c), an enterprise zone that was not renewed under subsection (d) or (e) between January 1, 2017, and June 30, 2018, may be renewed for an additional five (5) year period if the fiscal body of the municipality in which the enterprise zone is located adopts a resolution to renew the enterprise zone for an additional five (5) year period. Except as provided in subsection (g), the enterprise zone may not be renewed after the expiration of this final five (5) year period. (g) Before the expiration date of an enterprise zone, the fiscal body of the municipality in which the enterprise zone is located may adopt a resolution to renew the enterprise zone for an additional five (5) year period. A zone business in an enterprise zone renewed under this subsection may only access incentives available under IC 6-1.1-45. An enterprise zone may be renewed under this subsection regardless of the number of times the enterprise zone has been previously renewed under this section. As added by P.L.4-2005, SEC.34. Amended by P.L.182-2009(ss), SEC.80; P.L.1-2010, SEC.19; P.L.202-2016, SEC.5; P.L.145-2016, SEC.14; P.L.238-2017, SEC.3; P.L.146-2018, SEC.11; P.L.83-2021, SEC.1.

Ind. Code § 5-28-15-11 Closed or inactive military base

Sec. 11. (a) Notwithstanding any other provision of this chapter, one (1) or more units (as defined in IC 36-1-2-23) may declare all or any part of a military base or another military installation that is inactive, closed, or scheduled for closure as an enterprise zone. The declaration shall be made by a resolution of the legislative body of the unit that contains the geographic area being declared an enterprise zone. The legislative body must include in the resolution that a U.E.A. is created or designate another entity to function as the U.E.A. under this chapter. The resolution must also be approved by the executive of the unit. (b) If the resolution is approved, the executive shall file the resolution and the executive's approval with the corporation. If an entity other than a U.E.A. is designated to function as a U.E.A., the entity's acceptance must be filed with the corporation along with the resolution. The enterprise zone designation is effective on the first day of the month following the day the resolution is filed with the corporation. (c) An enterprise zone that is established under this section is not subject to the expiration and renewal provisions under section 10 of this chapter. Instead, the corporation may review the success of an enterprise zone established under this section based on the following criteria and may renew the enterprise zone, including all provisions of this chapter, for not more than ten (10) years: (1) Increases in capital investment in the zone. (2) Retention of jobs and creation of jobs in the zone. As added by P.L.4-2005, SEC.34. Amended by P.L.145-2016, SEC.15; P.L.146-2018, SEC.12; P.L.194-2019, SEC.1.

Ind. Code § 5-28-15-12 Expired

As added by P.L.4-2005, SEC.34. Amended by P.L.146-2018, SEC.13. Expired 12-31-2018 by P.L.146-2018, SEC.13.

Ind. Code § 5-28-15-13 Urban enterprise associations; establishment

Sec. 13. (a) There is established in each enterprise zone an urban enterprise association (U.E.A.). The twelve (12) members of the U.E.A. shall be chosen as follows: (1) The governor shall appoint the following: (A) One (1) state legislator whose district includes all or part of the enterprise zone. (B) One (1) representative of the corporation, who is not a voting member of the U.E.A. (2) The executive of the municipality in which the zone is located shall appoint the following: (A) One (1) representative of the plan commission having jurisdiction over the zone, if any exists. (B) One (1) representative of the municipality's department that performs planning or economic development functions. (C) Two (2) representatives of businesses located in the zone, one (1) of whom shall be from a manufacturing concern, if any exists in the zone. (D) One (1) resident of the zone. (E) One (1) representative of organized labor from the building trades that represent construction workers. (3) The legislative body of the municipality in which the zone is located shall appoint, by majority vote, the following: (A) One (1) member of the municipality's legislative body whose district includes all or part of the zone. (B) One (1) representative of a business located in the zone. (C) Two (2) residents of the zone, who must not be members of the same political party. (b) Members of the U.E.A. serve four (4) year terms. The appointing authority shall fill any vacancy for the balance of the vacated term. (c) Members may be dismissed only by the appointing authority and only for just cause. (d) The members shall elect a chairperson, a vice chairperson, and a secretary by majority vote. This election shall be held every two (2) years in the same month as the first meeting or whenever a vacancy occurs. The U.E.A. shall meet at least once every three (3) months. The secretary shall notify members of meetings at least two (2) weeks in advance of meetings. The secretary shall provide a list of members to each member and shall notify members of any changes in membership. As added by P.L.4-2005, SEC.34. Amended by P.L.146-2018, SEC.14.

Ind. Code § 5-28-15-14 Powers and duties of an urban enterprise association

Sec. 14. (a) A U.E.A. shall do the following: (1) Coordinate zone development activities. (2) Serve as a catalyst for zone development. (3) Promote the zone to outside groups and individuals. (4) Establish a formal line of communication with residents and businesses in the zone. (5) Act as a liaison between residents, businesses, the municipality, and the board for any development activity that may affect the zone or zone residents. (b) A U.E.A. may do the following: (1) Initiate and coordinate any community development activities that aid in the employment of zone residents, improve the physical environment, or encourage the turnover or retention of capital in the zone. These additional activities include but are not limited to recommending to the municipality the manner and purpose of expenditure of funds generated under IC 36-7-14-39(g) or IC 36-7-15.1-26(g). (2) Incorporate as a nonprofit corporation. Such a corporation may continue after the expiration of the zone in accordance with the general principles established by this chapter. A U.E.A. that incorporates as a nonprofit corporation under this subdivision may purchase or receive real property from a redevelopment commission under IC 36-7-14-22.2 or IC 36-7-15.1-15.2. (c) The U.E.A. may request, by majority vote, that the legislative body of the municipality in which the zone is located modify or waive any municipal ordinance or regulation that is in effect in the zone. The legislative body may, by ordinance, waive or modify the operation of the ordinance or regulation, if the ordinance or regulation does not affect health (including environmental health), safety, civil rights, or employment rights. As added by P.L.4-2005, SEC.34. Amended by P.L.146-2018, SEC.15.

Ind. Code § 5-28-15-15 Expired

As added by P.L.4-2005, SEC.34. Amended by P.L.146-2018, SEC.16. Expired 12-31-2018 by P.L.146-2018, SEC.16.

Ind. Code § 5-28-15-16 Job training; residents of enterprise zone

Sec. 16. Whenever federal or state money is available for job training purposes, considerations shall, to the extent possible, be given to training residents of enterprise zones in industry specific skills relevant to a resident's particular zone. As added by P.L.4-2005, SEC.34.

Ind. Code § 5-28-15-17 State pledge and agreement

Sec. 17. The state pledges to and agrees with the direct recipient of any enterprise zone incentive under this chapter that the state will not limit or alter the rights vested in the U.E.A. to fulfill the terms of any agreements it makes with those recipients or in any way impair the rights and remedies of those recipients until the terms of the incentive are fulfilled. The board may include this pledge and agreement of the state in any agreement it makes with the recipient. As added by P.L.4-2005, SEC.34.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/5Fetched: 10/17/2026