Certified statements; determinations of deductions; appeals
Sec. 35.5. (a) Except as provided in section 36 of this chapter, a
person who desires to claim the deduction provided by section 31,
33, 34, or 34.5 of this chapter must file a certified statement in
duplicate, on forms prescribed by the department of local
government finance, and proof of certification under subsection (b)
or (f) with the auditor of the county in which the property for which
the deduction is claimed is subject to assessment. Except as provided
in subsection (e), with respect to property that is not assessed under
IC 6-1.1-7, the person must file the statement between March 1 and
May 10, inclusive, of the assessment year. The person must file the
statement in each year for which the person desires to obtain the
deduction. With respect to a property which is assessed under
IC 6-1.1-7, the person must file the statement between January 15
and March 31, inclusive, of each year for which the person desires
to obtain the deduction. The statement may be filed in person or by
mail. If mailed, the mailing must be postmarked on or before the last
day for filing. On verification of the statement by the assessor of the
township in which the property for which the deduction is claimed
is subject to assessment, the county auditor shall allow the deduction.
(b) This subsection does not apply to an application for a
deduction under section 34.5 of this chapter. The department of
environmental management, upon application by a property owner,
shall determine whether a system or device qualifies for a deduction
provided by section 31, 33, or 34 of this chapter. If the department
determines that a system or device qualifies for a deduction, it shall
certify the system or device and provide proof of the certification to
the property owner. The department shall prescribe the form and
manner of the certification process required by this subsection.
(c) This subsection does not apply to an application for a
deduction under section 34.5 of this chapter. If the department of
environmental management receives an application for certification
before April 10 of the assessment year, the department shall
determine whether the system or device qualifies for a deduction
before May 10 of the assessment year. If the department fails to make
a determination under this subsection before May 10 of the
assessment year, the system or device is considered certified.
(d) A denial of a deduction claimed under section 31, 33, 34, or
34.5 of this chapter may be appealed as provided in IC 6-1.1-15. The
appeal is limited to a review of a determination made by the
township assessor, county property tax assessment board of appeals,
or department of local government finance.
(e) A person who timely files a personal property return under
IC 6-1.1-3-7(a) for an assessment year and who desires to claim the
deduction provided in section 31 of this chapter for property that is
not assessed under IC 6-1.1-7 must file the statement described in
subsection (a) between March 1 and May 15, inclusive, of that year.
A person who obtains a filing extension under IC 6-1.1-3-7(b) for an
assessment year must file the application between March 1 and the
extended due date for that year.
(f) This subsection applies only to an application for a deduction
under section 34.5 of this chapter. The center for coal technology
research established by IC 4-4-30-5, upon receiving an application
from the owner of a building, shall determine whether the building
qualifies for a deduction under section 34.5 of this chapter. If the
center determines that a building qualifies for a deduction, the center
shall certify the building and provide proof of the certification to the
owner of the building. The center shall prescribe the form and
procedure for certification of buildings under this subsection. If the
center receives an application for certification of a building under
section 34.5 of this chapter before April 10 of an assessment year:
(1) the center shall determine whether the building qualifies for
a deduction before May 10 of the assessment year; and
(2) if the center fails to make a determination before May 10 of
the assessment year, the building is considered certified.
As added by P.L.198-2001, SEC.36. Amended by P.L.214-2005,
SEC.12.
Last modified: May 28, 2006