Notice of action of department of local government finance;
additional review by department; proof of ownership; county
auditor review of plan completion
Sec. 8. (a) The department shall give notice of its determination
under section 7 of this chapter and the right to seek an appeal of the
determination by mail to:
(1) the petitioner;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date the petition was filed
under section 2 of this chapter, a substantial property interest of
public record in the brownfield;
(4) the assessor of the township in which the brownfield is
located;
(5) the board;
(6) the fiscal body; and
(7) the county auditor.
(b) A person aggrieved by a determination of the department
under section 7 of this chapter may obtain an additional review by
the department and a public hearing by filing a petition for review
with the county auditor of the county in which the brownfield is
located not more than thirty (30) days after the department gives
notice of the determination under subsection (a). The county auditor
shall transmit the petition to the department not more than ten (10)
days after the petition is filed.
(c) On receipt by the department of a petition for review, the
department shall set a date, time, and place for a hearing. At least ten
(10) days before the date fixed for the hearing, the department shall
give notice by mail of the date, time, and place fixed for the hearing
to:
(1) the person that filed the appeal;
(2) the petitioner;
(3) the owner, if different from the petitioner;
(4) all persons that have, as of the date the petition is filed, a
substantial interest of public record in the brownfield;
(5) the assessor of the township in which the brownfield is
located;
(6) the board;
(7) the fiscal body; and
(8) the county auditor.
(d) After the hearing, the department shall give the parties listed
in subsection (c) notice by mail of the final determination of the
department. The department's final determination under this
subsection is subject to the limitations in subsections (f)(2) and (g).
(e) The petitioner under section 2 of this chapter shall provide to
the county auditor reasonable proof of ownership of the brownfield:
(1) if a petition is not filed under subsection (b), at least thirty
(30) days but not more than one hundred twenty (120) days
after notice is given under subsection (a); or
(2) after notice is given under subsection (d) but not more than
ninety (90) days after notice is given under subsection (d).
(f) The county auditor:
(1) shall, subject to subsection (g), reduce or remove the
delinquent tax liability on the tax duplicate in the amount stated
in:
(A) if a petition is not filed under subsection (b), the
determination of the department under section 7 of this
chapter; or
(B) the final determination of the department under this
section;
not more than thirty (30) days after receipt of the proof of
ownership required in subsection (e); and
(2) may not reduce or remove any delinquent tax liability on the
tax duplicate if the petitioner under section 2 of this chapter
fails to provide proof of ownership as required in subsection
(e).
(g) A reduction or removal of delinquent tax liability under
subsection (f) applies until the county auditor makes a determination
under this subsection. After the date referred to in section 2(6) of this
chapter, the county auditor shall determine if the petitioner
successfully completed the plan described in section 2(5) of this
chapter by that date. If the county auditor determines that the
petitioner completed the plan by that date, the reduction or removal
of delinquent tax liability under subsection (f) becomes permanent.
If the county auditor determines that the petitioner did not complete
the plan by that date, the county auditor shall restore to the tax
duplicate the delinquent taxes reduced or removed under subsection
(f), along with interest in the amount that would have applied if the
delinquent taxes had not been reduced or removed.
As added by P.L.208-2005, SEC.1.
Last modified: May 28, 2006