(A) The County Council (“Council”) finds that there is a need to develop tax abatement procedures which set forth the philosophy, regulations, procedures and general standards, and which the county believes are necessary to encourage economic development within the county’s boundaries.
(B) The Council, therefore, declares that the tax abatement procedures and general standards set forth in this chapter shall govern tax abatement requests filed for its consideration.
(C) The tax abatement procedures and general standards set forth in this chapter are promulgated pursuant to the Home Rule powers vested in the county pursuant to I.C. 36-1-3-1 et seq., and the “Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas” statute set forth in I.C. 6-1.1-12.1-1 et seq. All persons who desire to seek real or personal property tax abatement consideration have the duty to comply with the applicable provision set forth in this chapter, as well as all state law requirements.
(Ord. 24-09, passed 5-12-2009)
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