Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-8

Designation of high impact business; maps; resolution; notice;
public hearing; final determination

Sec. 8. (a) If a designating body finds that a business in its
jurisdiction is a high impact business, it shall prepare a map and plat
that identifies the business locations of the high impact business.
(b) After the preparation of the map described in subsection (a),
the designating body shall pass a resolution declaring that a
particular business is a high impact business. The resolution must
contain the addresses of the business locations of the high impact

business and must be filed with the county assessor.
(c) After passage of a resolution under subsection (b), the
designating body shall do the following:
(1) Publish notice of the adoption and substance of the
resolution in accordance with IC 5-3-1.
(2) File the following information with each taxing unit that has
authority to levy property taxes in the geographic area where
the high impact business is located:
(A) A copy of the notice required by subdivision (1).
(B) A statement containing substantially the same
information as a statement of benefits filed with the
designating body under section 9 of this chapter before the
hearing required by this section.
(3) Hold a public hearing on the issue of the designation of a
particular business as a high impact business.
(d) The notice required under subsection (c) must state that a
description of the designated high impact business is available and
can be inspected in the county assessor's office. The notice must also
set forth a date when the designating body will receive and hear all
remonstrances and objections from interested persons at the public
hearing required by subsection (c)(3). The designating body shall file
the information required by subsection (c)(2) with the officers of the
taxing unit who are authorized to fix budgets, tax rates, and tax levies
under IC 6-1.1-17-5 at least ten (10) days before the date of the
public hearing.
(e) After considering the evidence, the designating body shall take
final action determining whether the qualifications for the
designation of a high impact business have been met and confirming,
modifying and confirming, or rescinding the resolution. This
determination is final.

As added by P.L.146-2002, SEC.1.

Last modified: May 28, 2006