Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-2.5

Economic revitalization area; maps; boundaries; resolution;
notice; determination; appeal

Sec. 2.5. (a) If a designating body finds that an area in its
jurisdiction is an economic revitalization area, it shall either:
(1) prepare maps and plats that identify the area; or
(2) prepare a simplified description of the boundaries of the
area by describing its location in relation to public ways,
streams, or otherwise.
(b) After the compilation of the materials described in subsection
(a), the designating body shall pass a resolution declaring the area an
economic revitalization area. The resolution must contain a
description of the affected area and be filed with the county assessor.
A resolution adopted after June 30, 2000, may include a
determination of the number of years a deduction under section 3 of
this chapter is allowed. In addition, if the resolution is adopted after
June 30, 2000, the resolution may include a determination of the
number of years a deduction under section 4.5 of this chapter is
allowed.
(c) After approval 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 economic revitalization area 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 before the hearing required by this section
under sections 3 and 4.5 of this chapter.

The notice must state that a description of the affected area is
available and can be inspected in the county assessor's office. The
notice must also name a date when the designating body will receive
and hear all remonstrances and objections from interested persons.
The designating body shall file the information required by
subdivision (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. After considering the evidence, the designating body shall
take final action determining whether the qualifications for an
economic revitalization area have been met and confirming,
modifying and confirming, or rescinding the resolution. This
determination is final except that an appeal may be taken and heard
as provided under subsections (d) and (e).
(d) A person who filed a written remonstrance with the
designating body under this section and who is aggrieved by the final
action taken may, within ten (10) days after that final action, initiate
an appeal of that action by filing in the office of the clerk of the
circuit or superior court a copy of the order of the designating body
and his remonstrance against that order, together with his bond
conditioned to pay the costs of his appeal if the appeal is determined
against him. The only ground of appeal that the court may hear is
whether the proposed project will meet the qualifications of the
economic revitalization area law. The burden of proof is on the
appellant.
(e) An appeal under this section shall be promptly heard by the
court without a jury. All remonstrances upon which an appeal has
been taken shall be consolidated and heard and determined within
thirty (30) days after the time of the filing of the appeal. The court
shall hear evidence on the appeal, and may confirm the final action
of the designating body or sustain the appeal. The judgment of the
court is final and conclusive, unless an appeal is taken as in other
civil actions.

As added by P.L.71-1983, SEC.3. Amended by P.L.62-1986, SEC.1;
P.L.56-1988, SEC.3; P.L.3-1989, SEC.34; P.L.56-1991, SEC.1;
P.L.25-1995, SEC.18; P.L.4-2000, SEC.3.

Last modified: May 28, 2006