Indiana § 36-1-8-18 - Certain tax exempt property; limitation on charges

§ 36-1-8-18. Certain tax exempt property; limitation on charges

Sec. 18. (a) As used in this section, "qualified property" means property that:

(1) is located in a tax increment allocation area and:

(A) was located in the tax increment allocation area before the designation of the area and the property has been continuously used since the date the area was designated for a tax exempt purpose; or

(B) was donated for a tax exempt purpose; and

(2) is exempt from property taxation.

(b) A political subdivision may not do any of the following after June 30, 2016:

(1) Except as provided in subsections (c) and (d), impose or otherwise require a payment in lieu of taxes or the payment of any other charge or user fee for or on qualified property.

(2) Except as provided in subsections (c) and (d), enter into an agreement that does any of the following:

(A) Requires a payment in lieu of taxes or the payment of any other charge or user fee for or on qualified property as a condition of:

(i) granting, issuing, or approving a building permit, an improvement location permit, a certificate of occupancy, a primary or secondary plat, or any other permit related to the use of qualified property;

(ii) granting or approving any zoning variance, special exception, special use, contingent use, or conditional use or any other zoning requirement or permit related to qualified property; or

(iii) continuing governmental services to qualified property.

This clause does not prohibit an application fee that is reasonably related to the cost of reviewing or processing the application.

(B) Requires a person to limit the person's rights to challenge any of the following:

(i) The imposition of a payment in lieu of taxes or the payment of any other charge or user fee on qualified property.

(ii) The assessment of property taxes imposed on qualified property.

(c) This section does not prohibit the imposing of utility fees or charges, sewer fees or charges, ditch or drainage assessments, storm water fees or charges, or waste collection or disposal fees or charges on qualified property or property that will be used as qualified property.

(d) Upon the request of the owner of qualified property, a political subdivision may do the following:

(1) Impose or otherwise require a payment in lieu of taxes or the payment of any other charge or user fee for or on the qualified property.

(2) Enter in an agreement described in subsection (b)(2) concerning the qualified property.

As added by P.L.200-2016, SEC.1.