{"data":{"id":"us-in/ic-6-1.1-45.5-1","jurisdiction":"us-in","citation":"IC 6-1.1-45.5-1","heading":"Definitions","body":"Sec. 1. As used in this chapter:\n(1) \"board\" refers to the county property tax assessment board of appeals;\n(2) \"brownfield\" has the meaning set forth in IC 13-11-2-19.3;\n(3) \"contaminant\" has the meaning set forth in IC 13-11-2-42;\n(4) \"delinquent tax liability\" means:\n(A) delinquent property taxes;\n(B) delinquent special assessments;\n(C) interest;\n(D) penalties; and\n(E) costs;\nassessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;\n(5) \"department\" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and\n(6) \"fiscal body\" refers to the fiscal body of:\n(A) the city if the brownfield is located in a city;\n(B) the town if the brownfield is located in a town; or\n(C) the county if the brownfield is not located in a city or town.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 45.5. Brownfield Tax Reduction or Waiver"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-45.5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ea689ae409950eaf82f59a43194d0a50db2796ec0e6520406753d5c421b5020b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-45-12","next":"us-in/ic-6-1.1-45.5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}