(A) House Enrolled Act 1046 (“HEA 1046”) § 4 adds I.C. 6-1.1-12-26.2, which is a property tax deduction for certain barns designated as heritage barns, and further provides that a county fiscal body may adopt an ordinance to require an eligible applicant receiving the deduction under I.C. 6-1.1-12-26.2 to receive a 100% deduction on the assessed value of the structure and foundation, and in exchange they shall pay an annual public safety fee for each heritage barn for which the person receives a deduction, which fee may not exceed $50.
(1) I.C. 6-1.1-12-26.2 defines a BARN as a building (other than a dwelling) that was designed to be used for:
(a) Housing animals;
(b) Storing or processing crops;
(c) Storing, and maintaining, agricultural equipment; or
(d) Serving an essential or useful purpose related to agricultural activities conducted on the adjacent land.
(2) I.C. 6-1.1-12-26.2 defines a HERITAGE BARN as a mortise and tenon barn that, on the assessment date:
(a) Was constructed before 1950; and
(b) Retains sufficient integrity of design, materials, and construction to clearly identify the building as a BARN.
(3) I.C. 6-1.1-12-26.2 defines MORTISE AND TENON BARN as a barn that was built using heavy wooden timbers, joined together with wood-pegged mortise and tenon joinery, that form an exposed structural frame.
(4) I.C. 6-1.1-12-26.2 defines an ELIGIBLE APPLICANT as:
(a) An owner of a heritage barn; or
(b) A person that is purchasing property that includes a heritage barn, under a contract that:
1. Gives the person a right to obtain title to the property upon fulfilling the terms of the contract;
2. Does not permit the owner to terminate the contract as long as the person buying the property complies with the terms of the contract;
3. Specifies that, during the term of the contract, the person must pay the property taxes on the property; and
4. Has been recorded with the County Recorder.
(B) An eligible applicant must file a certified deduction application with the County Auditor on Form 55706, Statement of Deduction of Assessed Valuation Attributed to Heritage Barn, provided by the Department of Local Government Finance.
(C) (1) An eligible applicant receiving a deduction against the assessed value of the structure and foundation of a heritage barn for property tax under I.C. 6-1.1-12-26.2 shall be required to pay an annual public safety fee of $50 for each heritage barn for which the eligible applicant receives a deduction under I.C. 6-1.1-12-26.2.
(2) The County Auditor shall distribute any public safety fees collected under I.C. 6-1.1-12-26.2 equitably among the police and fire departments in whose territories each heritage barn is located.
(Ord. passed 9-6-2016)