Current through P.L. 171-2024
Section 6-1.1-45.5-2 - Form and content of petitionA person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:
(1) be on a form: (A) prescribed by the state board of accounts; and(B) approved by the department;(2) state: (A) the amount of the delinquent tax liability; and(B) when the delinquent tax liability arose;(3) describe: (A) the manner in which; and(B) when; the petitioner acquired or proposes to acquire the brownfield;
(4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;(5) describe the plan of the petitioner for: (A) addressing any contaminants on the brownfield; and(B) the intended use of the brownfield;(6) include the date by which the plan referred to in subdivision (5) will be completed;(7) include a statement from the department of environmental management that the property is a brownfield;(8) state whether the petitioner: (A) has had an ownership interest in an entity that contributed; or(B) has contributed; to the contaminant or contaminants on the brownfield;
(9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;(10) state that the petitioner seeks:(A) a waiver of the delinquent tax liability; or(B) a reduction of the delinquent tax liability in a specified amount; and(11) be accompanied by a fee in an amount established by the county auditor for:(A) completing a title search; and(B) processing the petition.As added by P.L. 208-2005, SEC.1.