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Indiana General Assembly
House Bill 1714


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House Bill 1714

ARCHIVE (2003)

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DIGEST OF HB 1714 (Updated April 25, 2003 6:53 PM - DI 52)

Property tax matters. Allows approval of a late filed or an incomplete application for an economic revitalization area (ERA) deduction or an enterprise zone inventory credit. Provides that the next general reassessment of real property is effective in 2009. Permits a county auditor to request the township assessor to review an ERA deduction application, and establishes procedures for appeal to local court of an ERA deduction determination or an enterprise zone inventory credit determination by the county auditor. Requires the department of local government finance (DLFG) to adopt rules to implement ERA deductions. Provides that annual adjustments of the assessed value of real property begin in 2005 instead of 2006. Allows a county assessor to intervene or represent the township assessor in review proceedings before the Indiana board of tax review (IBTR) if the notice of appearance is filed before the review proceeding. Permits the IBTR to make a final determination based on a stipulation. If the time for the IBTR to issue a final determination expires, allows the petitioner to wait for a determination or file for de novo review in the tax court. Permits the IBTR to adopt rules to establish procedures for the conduct of proceedings before the board. Sets the sales disclosure form filing fee at $10 for calendar years 2004 and 2005 and specifies distribution of the revenue. Permits a political subdivision to receive an advance distribution from the property tax replacement fund. Reinstates as rules personal property assessment rules incorporated by reference into statutes and prohibits amendment or repeal of certain parts of the rules. Directs county auditors to forward sales disclosure form data to the legislative services agency. Adjusts qualifications for certain civil taxing unit excessive levy appeals. Changes the annual deadline for county auditors to provide information to the state, and imposes a penalty for failure to provide the information by the deadline. Provides that the county assessor (instead of the county auditor) is responsible for publishing notice of the annual session of the county property tax assessment board of appeals. Permits the DLGF to provide training through the Indiana chapter of the International Association of Assessing Officers. Makes the voluntary remediation tax credit available to a taxpayer irrespective of whether the taxpayer is participating in the state voluntary remediation program and irrespective of whether the property is located in a brownfield revitalization zone. Consolidates into a single resolution the determinations required of the legislative body to allow the credit. Provides that the credit does not apply to the extent that the taxpayer uses state financial assistance for the remediation. Allows carryback of a credit to the immediately preceding taxable year. Extends the credit for taxable years through 2005.
Current Status:
 Law Enacted
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