Sec. 14. If a person:

(1) makes a qualified expenditure on the person’s property in a property maintenance area; and

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Terms Used In Indiana Code 36-7-35-14

  • PMA certification: means a certification provided under section 9 of this chapter for qualified expenditures made on property in a property maintenance area. See Indiana Code 36-7-35-3
  • PMA ordinance: means an ordinance adopted by the fiscal body of a municipality under section 9 of this chapter. See Indiana Code 36-7-35-4
  • property: means a building or structure:

    Indiana Code 36-7-35-5

  • property maintenance area: means an area established by a municipality under section 9 of this chapter. See Indiana Code 36-7-35-6
  • qualified expenditure: means an expenditure made by a taxpayer for maintenance activities that qualify the taxpayer for a credit under Indiana Code 36-7-35-7
(2) meets all the other requirements set forth in the PMA ordinance adopted by the municipality where the person’s property is located;

the person is entitled to a PMA certification under this chapter.

As added by P.L.144-2008, SEC.47.