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DIGEST OF HB1328 (Updated January 27, 2004 7:19 pm - DI 92)
Brownfield tax waivers. Establishes a procedure for an owner of, or a person that desires to own, a brownfield to petition the department of local government finance to waive or reduce the outstanding charges against the brownfield listed on the tax duplicate. Requires the county property tax assessment board of appeals to hold a hearing on the petition and make a recommendation to the department and the county or municipal fiscal body. Requires the county or municipal fiscal body to review the petition and either deny the petition or make a recommendation to the department.
