Indiana Code - Taxation - Title 6, Section 6-1.1-42-33

Designating body not granted authority to exempt person from
certain requirements; waiver of noncompliance

Sec. 33. (a) This section applies only to the following
requirements under this chapter:
(1) Failure to provide the completed statement of benefits form
to the designating body before the hearing required under this
chapter.
(2) Failure to submit the completed statement of benefits form
to the designating body before the initiation of the remediation
and redevelopment or the location in the zone of the property
for which the person desires to claim a deduction under this
chapter.
(3) Failure to designate an area as a brownfield revitalization
zone before the initiation of the rehabilitation and
redevelopment 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 a brownfield revitalization zone or
authorizing a deduction.
(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.

As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.30.

Last modified: May 28, 2006