Section 50IAC4.2-11.1-9. Enterprise zone investment deduction filing requirements; extension of time to file; late filings

   (a) A taxpayer that desires to claim the deduction for a particular year shall file the Form EZ-2 with the county auditor before May 15 of the assessment year to obtain the deduction. A copy of the taxpayer's business personal property tax return for the same assessment date must be attached to the Form EZ-2.

  (b) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the Form EZ-2 if the taxpayer submits a written application before May 15 and provides a sufficient reason for the request.

  (c) If a taxpayer fails to file a timely or complete deduction application, the deduction would not be granted for the subject year unless an urban enterprise association created under IC 5-28-15-13 conducts a public hearing and adopts a resolution to waive the failure to timely file or complete the deduction application. (Department of Local Government Finance; 50 IAC 4.2-11.1-9; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)