Recent Developments in Indiana Taxation - I.U. School of Law ...

1112 INDIANA LAW REVIEW [Vol. 40:1103
§§ 6-1.1-12.1-5.9, 6-1.1-12.1-9, 6-1.1-12.1-12, 6-1.1-12.1-14 (effective March 24,
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2006) to add reference to new section 4.8. Also, the GA amended I.C. §
6-1.1-12.1-8 (effective March 24, 2006) to require the county auditor to publish
the total amount of ERAs granted on vacant buildings pursuant to new section
4.8.
Further, the GA added I.C. § 6-1.1-12.1-9.5 (effective January 1, 2006) to
define a “clerical error” on an ERA as a mathematical error or omitted
76 signatures. This provision also allows the designating body, by resolution, to
waive non-compliance with the following requirements with respect to an ERA:
filing deadline of an application, statement of benefits or other document; and
clerical error in an application, statement of benefits or other document. 77
The GA amended I.C. § 6-1.1-12.1-11.3 (effective March 24, 2006) to add
occupation of an eligible vacant building prior to certain actions required for an
ERA as a reason for denial of the abatement. 78
The GA amended I.C. § 6-1.1-12.4-3 (effective January 1, 2006) to clarify
that personal property located at a facility listed in I.C. § 6-1.1-12.1-3(e) is not
eligible for the investment deduction. 79
The GA amended I.C. § 6-1.1-14-5 (effective March 24, 2006) to clarify that
the DLGF may not issue an equalization order more than 12 months after the
county auditor certifies the certificate of net assessed value. 80
The GA amended I.C. § 6-1.1-17-0.5 (effective March 24, 2006) to allow the
county auditor to reduce a taxing unit’s certified net assessed value for pending
81 82
appeals. This amendment also sets a maximum amount that can be withheld.
The GA amended I.C. § 6-1.1-17-1 (effective March 24, 2006) to allow the
county auditor to file an amended certificate of net assessed value with DLGF
under certain circumstances. 83
The GA added I.C. § 6-1.1-17-8.5 (effective March 24, 2006) to require the
DLGF to review the budget, tax rate, and tax levy for any taxing unit for which
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the county auditor has filed an amended certificate of net assessed value. This
amendment also allows the county auditor to appeal to the DLGF to withhold an
amount of assessed value greater than that allowable by I.C. § 6-1.1-17-0.5 from
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the certificate of net assessed value. The GA also amended I.C. § 6-1.1-17-16
(effective July 1, 2006) to amend statutory cites giving the DLGF the authority
75. Id. §§ 30, 31, 35-36.
76. Id. § 33.
77. Id.
78. Id. § 34.
79. Id. § 37.
80. Id. § 38.
81. Id. § 41.
82. Id.
83. Id. § 42.
84. Id. § 43.
85. Id.