Indiana Code - Taxation - Title 6, Section 6-1.1-40-13

Benefit performance waiver certificate

Sec. 13. Instead of the additional information required by section
12 of this chapter to show compliance with a statement of benefits
approved under section 9 of this chapter, the property owner may
substitute a benefit performance waiver certificate issued by the
commission. The commission may issue a certificate if it finds that
causes beyond the reasonable control of the property owner are
preventing realization of the benefits identified in the statement of
benefits and if it finds that the purposes of the chapter are served by
allowing the deduction.

As added by P.L.62-1988, SEC.1.

Last modified: May 28, 2006