{"data":{"id":"us-in/ic-6-1.1-45.5-6","jurisdiction":"us-in","citation":"IC 6-1.1-45.5-6","heading":"Review and recommendation by fiscal body; notice; forwarding","body":"Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting:\n(1) review the petition and all other materials submitted by the board under section 5 of this chapter; and\n(2) determine whether to:\n(A) deny the petition;\n(B) recommend that the department waive the delinquent tax liability, subject to section 8(g) of this chapter; or\n(C) recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.\nThe fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.\n(b) The fiscal body shall:\n(1) publish notice under IC 5-3-1 of its consideration of the petition under this section; and\n(2) forward to the department written notice of its action under this section.","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#6-1.1-45.5-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7f98104ecee5c362b801146c754993bbbd015a23d3c799ab7c09ee1f9158ff3f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-45.5-5","next":"us-in/ic-6-1.1-45.5-7"},"notice":"GroundRules: Original legal text. Not legal advice."}