{"data":{"id":"us-in/ic-6-1.1-45.5-2","jurisdiction":"us-in","citation":"IC 6-1.1-45.5-2","heading":"Form and content of petition","body":"Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:\n(1) be on a form:\n(A) prescribed by the state board of accounts; and\n(B) approved by the department;\n(2) state:\n(A) the amount of the delinquent tax liability; and\n(B) when the delinquent tax liability arose;\n(3) describe:\n(A) the manner in which; and\n(B) when;\nthe petitioner acquired or proposes to acquire the brownfield;\n(4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;\n(5) describe the plan of the petitioner for:\n(A) addressing any contaminants on the brownfield; and\n(B) the intended use of the brownfield;\n(6) include the date by which the plan referred to in subdivision (5) will be completed;\n(7) include a statement from the department of environmental management that the property is a brownfield;\n(8) state whether the petitioner:\n(A) has had an ownership interest in an entity that contributed; or\n(B) has contributed;\nto the contaminant or contaminants on the brownfield;\n(9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;\n(10) state that the petitioner seeks:\n(A) a waiver of the delinquent tax liability; or\n(B) a reduction of the delinquent tax liability in a specified amount; and\n(11) be accompanied by a fee in an amount established by the county auditor for:\n(A) completing a title search; and\n(B) processing the petition.","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#6-1.1-45.5-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6b322519e75cb1d226633cc7e4485f723a1787d15f479ce27466c907b29b461f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-45.5-1","next":"us-in/ic-6-1.1-45.5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}