Ind. Code ch. 6-1.1-12.9

in effect

Ind. Code § 6-1.1-12.9-1 Application of section; legalization of certain actions of designating body after September 1, 1992, and before December 31, 1993

Sec. 1. (a) This section applies to the town of Mooresville. (b) Notwithstanding any other law, a designating body's actions taken after September 1, 1992, and before December 31, 1993, in: (1) designating an economic revitalization area; or (2) approving a statement of benefits after the initiation of the installation of new manufacturing equipment for which the person desires to claim a deduction under this chapter; are legalized and validated. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.22.

Ind. Code § 6-1.1-12.9-2 Legalization of certain actions of designating body after February 1, 1991, and before July 1, 1995

Sec. 2. (a) As used in this section, "designating body" and "economic revitalization area" have the meanings set forth in IC 6-1.1-12.1-1 (as in effect before July 1, 1995). (b) Notwithstanding any other law, a designating body's actions taken after February 1, 1991, and before July 1, 1995, in: (1) designating an economic revitalization area; or (2) approving a statement of benefits or making required findings of fact after the initiation of the: (A) redevelopment; (B) installation of new manufacturing equipment; or (C) rehabilitation; for which the person desires to claim a deduction under IC 6-1.1-12.1; are legalized and validated. As added by P.L.220-2011, SEC.122.

Ind. Code § 6-1.1-12.9-3 Application of section; legalization of certain actions of designating body relating to certain deductions

Sec. 3. (a) This section applies to rehabilitation or redevelopment that: (1) was initiated after January 1, 1993, and before January 1, 1994; and (2) is in the city of Rensselaer. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before May 10, 1995) apply throughout this section. (c) Notwithstanding section IC 6-1.1-12.1-3 (as in effect before May 10, 1995), the: (1) designation or enlargement of an economic revitalization area; (2) submission of a statement of benefits; and (3) designating body's approval of the statement of benefits; after the initiation of the rehabilitation or redevelopment for which a deduction is claimed under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated for deductions claimed for 1994 and subsequent assessment years. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.23.

Ind. Code § 6-1.1-12.9-4 Legalization of certain designating body's actions in a consolidated city after February 1, 1991, and before January 1, 1993

Sec. 4. (a) This section applies to a consolidated city. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section. (c) Notwithstanding any other law, a designating body's actions taken after February 1, 1991, and before January 1, 1993, in designating an economic revitalization area are legalized and validated. (d) The installation of new manufacturing equipment after February 1, 1991, is eligible for the deduction provided under IC 6-1.1-12.1 (as in effect before December 31, 1992) for property taxes first due and payable after December 31, 1992, as granted by resolution adopted by the designating body for the economic revitalization area. As added by P.L.220-2011, SEC.122.

Ind. Code § 6-1.1-12.9-5 City of Winchester; legalization of designating body's actions taken before May 31, 1992, in designating an economic revitalization area

Sec. 5. (a) This section applies to the city of Winchester. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section. (c) Notwithstanding any other law, a designating body's actions taken before May 31, 1992, in designating an economic revitalization area are legalized and validated. (d) The installation of new manufacturing equipment after March 1, 1991, is eligible for the deduction provided under IC 6-1.1-12.1 (as in effect before December 31, 1992) for property taxes first due and payable after December 31, 1992, as granted by resolution adopted by the designating body for the economic revitalization area. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.24.

Ind. Code § 6-1.1-12.9-6 Statement of benefits not required of certain taxpayers to qualify for the economic revitalization area deduction

Sec. 6. (a) This section applies to a taxpayer that: (1) is located in an economic revitalization area declared under IC 6-1.1-12.1 (as in effect before December 31, 1992) in the city of East Chicago; and (2) with respect to new manufacturing equipment installed by the taxpayer in the economic revitalization area after March 2, 1991, and before March 1, 1992, filed a statement of benefits under IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992) after March 1, 1992, with the designating body for the economic revitalization area. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section. (c) Notwithstanding IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992), a statement of benefits is not required of a taxpayer to qualify for the economic revitalization area deduction under IC 6-1.1-12.1 (as in effect before December 31, 1992) with respect to the new manufacturing equipment described in subsection (a). (d) This section applies to property taxes due and payable after December 31, 1992. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.25.

Ind. Code § 6-1.1-12.9-7 Bartholomew County, Floyd County, Kosciusko County, Morgan County; legalization of designating body actions taken after February 28, 1993, and before July 1, 1995

Sec. 7. (a) This section applies to Morgan County, Bartholomew County, Floyd County, and Kosciusko County. (b) Notwithstanding any other law, a designating body's actions taken after July 1, 1991, and before December 31, 1992, in: (1) designating an economic revitalization area; or (2) approving a statement of benefits; after the initiation of the installation of new manufacturing equipment for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated. (c) Notwithstanding any other law, a designating body's actions taken after February 28, 1993, and before July 1, 1995: (1) designating an economic revitalization area; (2) approving a statement of benefits; or (3) retroactively approving a statement of benefits; after initiation of the installation of new manufacturing equipment or rehabilitation or redevelopment of real property for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated. (d) Notwithstanding any other law, a designating body's action taken after February 28, 1993, and before July 1, 1995, incorporating the information required in the statement of benefits in the designating body's findings of fact made in support of designating an area as an economic revitalization area or approving a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) is legalized and validated and shall be treated as if the applicant provided the statement of benefits before the final action taken by the designating body. (e) Notwithstanding any other law, a review shall be made of timely filed deduction applications for actions legalized and validated under this section for the purpose of granting deductions under IC 6-1.1-12.1 (as in effect before May 10, 1995) for assessment years after 1991. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.26.

Ind. Code § 6-1.1-12.9-8 Eligibility for certain tax deductions notwithstanding failure to take certain actions

Sec. 8. (a) This section applies only to property that is located in the town of Remington. (b) The definitions in IC 6-1.1-12.1 (as in effect before January 1, 1994) apply throughout this section. (c) A taxpayer that is otherwise eligible for a tax deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) but failed to: (1) designate or expand the boundaries of an economic revitalization area; (2) file a statement of benefits or other information with the designating body; (3) have a statement of benefits approved by a designating body; (4) have a deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) granted by a designating body; or (5) have the designating body make the findings of fact required under IC 6-1.1-12.1 (as in effect before January 1, 1994); before installing new manufacturing equipment or initiating redevelopment or rehabilitation in an economic revitalization area is entitled to a tax deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) on property for assessment years after 1993 to the same extent as if the taxpayer had installed new manufacturing equipment or initiated redevelopment or rehabilitation after the actions described in subdivisions (1) through (5). (d) The state board of tax commissioners and the county auditor in the county where the property is located shall approve the taxpayer's application for a deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) on the property as soon as feasible after May 10, 1995. (e) This section applies only to property taxes first due and payable after 1994. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.27.

Ind. Code § 6-1.1-12.9-9 City of Shelbyville; legalization of designating body actions taken after July 1, 1991, and before December 31, 1992

Sec. 9. (a) This section applies to the city of Shelbyville. (b) The definitions in IC 6-1.1-12.1 (as in effect before May 10, 1995) apply throughout this section. (c) Notwithstanding any other law, a designating body's actions taken after July 1, 1991, and before December 31, 1992, in: (1) designating an economic revitalization area; or (2) approving a statement of benefits; after the initiation of the installation of new manufacturing equipment for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated. (d) Notwithstanding any other law, a review shall be made of timely filed deduction applications for actions legalized and validated under this section for the purpose of granting deductions under IC 6-1.1-12.1 (as in effect before May 10, 1995) for assessment years after 1991. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.28.

Ind. Code § 6-1.1-12.9-10 Benton County; legalization of designating body actions taken before December 31, 1994

Sec. 10. (a) This section applies to Benton County. (b) The definitions in IC 6-1.1-12.1-1 (as in effect before May 10, 1995) apply throughout this section. (c) Notwithstanding any other law, a designating body's actions taken before December 31, 1994, in: (1) designating an economic revitalization area; or (2) approving a statement of benefits; after the initiation of the installation of new manufacturing equipment or after the initiation of the rehabilitation or redevelopment of real estate for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated. As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.29.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026