{"data":{"id":"us-in/ic-6-1.1-42-0.3","jurisdiction":"us-in","citation":"IC 6-1.1-42-0.3","heading":"Legalization of certain brownfield revitalization zones, deductions in brownfield revitalization zones; voiding designations of other brownfield revitalization zones, deductions","body":"Sec. 0.3. (a) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in conformity with this chapter, as amended by P.L.119-1999, is legalized and validated to the same extent as if the changes in P.L.119-1999 had been part of P.L.59-1997.\n(b) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in response to an applicant that:\n(1) had an ownership interest in an entity that contributed; or\n(2) contributed;\na contaminant (as defined in IC 13-11-2-42) that is the subject of a voluntary remediation under IC 13-25-5 is void to the same extent as if P.L.119-1999 had been part of P.L.59-1997.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 42. Brownfield Revitalization Zone Tax Abatement"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-42-0.3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f480bd4637fd1b77f0a0f8e6e1dc0fbbbc8baac9ba3cf8aa8ecdf2e65f5a7b01","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-41-17","next":"us-in/ic-6-1.1-42-1"},"notice":"GroundRules: Original legal text. Not legal advice."}