§ 6-1.1-45-1 Definition applicability
§ 6-1.1-45-2 “Base year assessed value”
§ 6-1.1-45-3 “Corporation”
§ 6-1.1-45-3.5 “District business”
§ 6-1.1-45-4 “Enterprise zone”
§ 6-1.1-45-5 “Enterprise zone location”
§ 6-1.1-45-6 “Enterprise zone property”
§ 6-1.1-45-6.2 “Entrepreneur and enterprise district”
§ 6-1.1-45-6.4 “Entrepreneur and enterprise district location”
§ 6-1.1-45-6.6 “Entrepreneur and enterprise district property”
§ 6-1.1-45-7 “Qualified investment”
§ 6-1.1-45-8 “Zone business”
§ 6-1.1-45-9 Eligibility for deduction; amount; conditions; approval by fiscal body or legislative body
§ 6-1.1-45-10 Deduction application; extension
§ 6-1.1-45-11 Eligibility; appeals
§ 6-1.1-45-12 Deduction limitation; claiming deduction after expiration of zone

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 45 - Enterprise Zone Investment Deduction

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • qualified investment: means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:

    Indiana Code 6-1.1-45-7

  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5