Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-11.3

Waiver of noncompliance

Sec. 11.3. (a) This section applies only to the following
requirements:
(1) Failure to provide the completed statement of benefits form
to the designating body before the hearing required by section
2.5(c) of this chapter.
(2) Failure to submit the completed statement of benefits form
to the designating body before the initiation of the
redevelopment or rehabilitation or the installation of new
manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new
information technology equipment for which the person desires
to claim a deduction under this chapter.
(3) Failure to designate an area as an economic revitalization
area before the initiation of the:
(A) redevelopment;
(B) installation of new manufacturing equipment, new
research and development equipment, new logistical
distribution equipment, or new information technology
equipment; or
(C) rehabilitation;
for which the person desires to claim a deduction under this
chapter.
(4) Failure to make the required findings of fact before
designating an area as an economic revitalization area or
authorizing a deduction for new manufacturing equipment, new
research and development equipment, new logistical
distribution equipment, or new information technology
equipment under section 2, 3, or 4.5 of this chapter.
(5) Failure to file a:
(A) timely; or
(B) complete;
deduction application under section 5 or 5.4 of this chapter.
(b) This section does not grant a designating body the authority to
exempt a person from filing a statement of benefits or exempt a
designating body from making findings of fact.
(c) A designating body may by resolution waive noncompliance
described under subsection (a) under the terms and conditions
specified in the resolution. Before adopting a waiver under this
subsection, the designating body shall conduct a public hearing on
the waiver.

As added by P.L.84-1995, SEC.3. Amended by P.L.4-2000, SEC.12;

P.L.245-2003, SEC.11; P.L.64-2004, SEC.12 and P.L.81-2004,
SEC.56.

Last modified: May 28, 2006