{"data":{"id":"us-in/ic-6-1.1-12.9-6","jurisdiction":"us-in","citation":"IC 6-1.1-12.9-6","heading":"Statement of benefits not required of certain taxpayers to qualify for the economic revitalization area deduction","body":"Sec. 6. (a) This section applies to a taxpayer that:\n(1) is located in an economic revitalization area declared under IC 6-1.1-12.1 (as in effect before December 31, 1992) in the city of East Chicago; and\n(2) with respect to new manufacturing equipment installed by the taxpayer in the economic revitalization area after March 2, 1991, and before March 1, 1992, filed a statement of benefits under IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992) after March 1, 1992, with the designating body for the economic revitalization area.\n(b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section.\n(c) Notwithstanding IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992), a statement of benefits is not required of a taxpayer to qualify for the economic revitalization area deduction under IC 6-1.1-12.1 (as in effect before December 31, 1992) with respect to the new manufacturing equipment described in subsection (a).\n(d) This section applies to property taxes due and payable after December 31, 1992.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 12.9. Legalization of Certain Actions Taken Under IC 6-1.1-12.1"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.9-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f61e98c0fe9f9aa23d85ecb1b14a22d8b1fb64678bb185f9e1495ee2cea42ef6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.9-5","next":"us-in/ic-6-1.1-12.9-7"},"notice":"GroundRules: Original legal text. Not legal advice."}