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§ 6-1-1-42-0-3 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 1.1 - Property Taxes/
  6. Chapter 42 - Brownfield Revitalization Zone Tax Abatement6-1.1-42-1. "Brownfield" Defined/
  7. § 6-1-1-42-0-3
Indiana Legal Code

§ 6-1-1-42-0-3

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(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.(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:(1) had an ownership interest in an entity that contributed; or(2) contributed;a 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.As added by P.L.220-2011, SEC.132.