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IC 6-1.1-8.5-1
"Industrial company" defined
Sec. 1. As used in this chapter, "industrial company" means an
owner or user of industrial property.
As added by P.L.151-2001, SEC.3.
IC 6-1.1-8.5-2
"Industrial facility" defined
Sec. 2. As used in this chapter, "industrial facility" means a
company's real property that:
(1) has been classified as industrial property under the rules of
the department of local government finance; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a qualifying
county.
The term includes real property that is used under an agreement
under which the user exercises the beneficial rights of ownership for
the majority of a year. The term does not include real property
assessed under IC 6-1.1-8.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.89.
IC 6-1.1-8.5-3
"Qualifying county" defined
Sec. 3. As used in this chapter, "qualifying county" means a
county having a population of more than four hundred thousand
(400,000) but less than seven hundred thousand (700,000).
As added by P.L.151-2001, SEC.3.
IC 6-1.1-8.5-4
Repealed
(Repealed by P.L.90-2002, SEC.528.)
IC 6-1.1-8.5-5
Facility to be assessed in prescribed manner
Sec. 5. An industrial facility located in a qualifying county shall
be assessed in the manner prescribed in this chapter.
As added by P.L.151-2001, SEC.3.
IC 6-1.1-8.5-6
List of facilities in qualifying county
Sec. 6. Before:
(1) January 1, 2004; and
(2) January 1 of each year that a general reassessment
commences under IC 6-1.1-4-4;
the county assessor of each qualifying county shall provide the
department of local government finance a list of each industrial
facility located in the qualifying county.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.90.
IC 6-1.1-8.5-7
Notice of newly constructed facilities
Sec. 7. (a) The township assessor (if any) of each township in a
qualifying county shall notify the department of local government
finance of a newly constructed industrial facility that is located in the
township served by the township assessor. The county assessor shall
perform this duty for a township in a qualifying county if there is no
township assessor for the township.
(b) Each building commissioner in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the jurisdiction served by the
building commissioner.
(c) The department of local government finance shall schedule an
assessment under this chapter of a newly constructed industrial
facility within six (6) months after receiving notice of the
construction under this section.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.91; P.L.146-2008, SEC.101.
IC 6-1.1-8.5-8
Reassessment by the department; local officials may not reassess
Sec. 8. (a) For purposes of the general reassessment under
IC 6-1.1-4-4 or a new assessment, the department of local
government finance shall assess each industrial facility in a
qualifying county.
(b) The following may not assess an industrial facility in a
qualifying county:
(1) A county assessor.
(2) An assessing official.
(3) A county property tax assessment board of appeals.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.92; P.L.154-2006, SEC.8.
IC 6-1.1-8.5-9
Support of department's assessor
Sec. 9. The county assessor of the qualifying county in which an
industrial facility is located shall provide support to the assessor of
the department of local government finance during the course of the
assessment of the industrial facility.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.93.
IC 6-1.1-8.5-10
Certification of true tax values
Sec. 10. (a) When the department of local government finance
determines its final assessments of an industrial facility under this
chapter, the department shall certify the true tax values to the county
assessor and the county auditor of the qualifying county in which the
property is located. In addition, if an industrial company has
appealed the department of local government finance's final
assessment of the industrial facility, the department of local
government finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review the
certification of the department of local government finance to
determine if any of an industrial company's property has been
omitted and notify the department of additions the county assessor
finds are necessary. The department of local government finance
shall consider the county assessor's findings and make any additions
to the certification the department of local government finance finds
are necessary. The county auditor shall enter for taxation the
assessed valuation of an industrial facility that is certified by the
department of local government finance.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.94.
IC 6-1.1-8.5-11
Appeal of assessment
Sec. 11. (a) A taxpayer or the county assessor of the qualifying
county in which the industrial facility is located may appeal an
assessment by the department of local government finance made
under this chapter to the Indiana board. An appeal under this section
shall be conducted in the same manner as an appeal under
IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment made under this
chapter that is not appealed under this section is a final unappealable
order of the department of local government finance.
(b) The Indiana board shall hold a hearing on the appeal and issue
an order within one (1) year after the date the appeal is filed.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.95.
IC 6-1.1-8.5-12
Rules
Sec. 12. The department of local government finance shall adopt
rules to provide just valuations of industrial facilities under this
chapter.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.96.
IC 6-1.1-8.5-13
Conflicts with provisions in other chapters
Sec. 13. This chapter is designed to provide special rules for the
assessment and taxation of industrial facilities in a qualifying county.
If a provision of this chapter conflicts with a provision of another
chapter of this article, the provision of this chapter controls with
respect to the assessment and taxation of an industrial facility.
As added by P.L.151-2001, SEC.3.