Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 45.5 - Brownfield Tax Reduction or Waiver

• 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.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• board: refers to the county property tax assessment board of appeals;

  Indiana Code 6-1.1-45.5-1

• brownfield: has the meaning set forth in Indiana Code 6-1.1-45.5-1
• contaminant: has the meaning set forth in IC 13-11-2-42;

  Indiana Code 6-1.1-45.5-1

• delinquent tax liability: means :

  Indiana Code 6-1.1-45.5-1

• department: refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

  Indiana Code 6-1.1-45.5-1

• fiscal body: refers to the fiscal body of:

  Indiana Code 6-1.1-45.5-1

• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5