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§ 6-1-1-46-2-3 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
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  6. Chapter 46.2 - Abatement Deduction for Vacant Buildings in An Entrepreneur and Enterprise District6-1.1-46.2-1. "District"/
  7. § 6-1-1-46-2-3
Indiana Legal Code

§ 6-1-1-46-2-3

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As used in this chapter, 'eligible vacant building' means a building that:(1) is zoned for commercial or industrial purposes; and(2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, paid utility receipts, executed lease agreements, or any other evidence of occupation that the district board requires.As added by P.L.238-2017, SEC.18.