Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-6

Review and recommendation by fiscal body; notice; forwarding

Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting:
(1) review the petition and all other materials submitted by the
board under section 5 of this chapter; and
(2) determine whether to:
(A) deny the petition;
(B) recommend that the department waive the delinquent tax
liability, subject to section 8(g) of this chapter; or
(C) recommend that the department reduce the delinquent
tax liability by a specified amount, subject to section 8(g) of
this chapter.

The fiscal body may recommend a reduction of the delinquent tax
liability in an amount that differs from the amount of reduction
recommended by the board.
(b) The fiscal body shall:
(1) publish notice under IC 5-3-1 of its consideration of the
petition under this section; and
(2) forward to the department written notice of its action under
this section.

As added by P.L.208-2005, SEC.1.

Last modified: May 28, 2006