HB 1196-1_ Filed 01/30/2002, 16:39
Adopted 1/30/2002
Text Box
Adopted Rejected
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COMMITTEE REPORT
YES:
19
NO:
3
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred House Bill 1196 ,
has had the same under consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
Delete the amendment adopted by the consent of the House Ways
and Means Committee on January 29, 2002.
SOURCE: Page 1, line 1; (02)CR119601.1. -->
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
SOURCE: IC 4-21.5-5-3; (02)CR119601.1. -->
"SECTION 1. IC 4-21.5-5-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a) The
following persons have standing to obtain judicial review of an agency
action:
(1) A person to whom the agency action is specifically directed.
(2) A person who was a party to the agency proceedings that led
to the agency action.
(3) A person eligible for standing under a law applicable to the
agency action.
(4) A person otherwise aggrieved or adversely affected by the
agency action.
(5) The department of local government finance with respect
to judicial review of a final determination of the Indiana
board of tax review in an action in which the department has
intervened under IC 6-1.1-15-5(b).
(b) A person has standing under subsection (a)(4) only if:
(1) the agency action has prejudiced or is likely to prejudice the
interests of the person;
(2) the person:
(A) was eligible for an initial notice of an order or proceeding
under this article, was not notified of the order or proceeding
in substantial compliance with this article, and did not have
actual notice of the order or proceeding before the last date in
the proceeding that the person could object or otherwise
intervene to contest the agency action; or
(B) was qualified to intervene to contest an agency action
under IC 4-21.5-3-21(a), petitioned for intervention in the
proceeding, and was denied party status;
(3) the person's asserted interests are among those that the agency
was required to consider when it engaged in the agency action
challenged; and
(4) a judgment in favor of the person would substantially
eliminate or redress the prejudice to the person caused or likely
to be caused by the agency action.
SOURCE: IC 6-1.1-3-14; (02)CR119601.1. -->
SECTION 1. IC 6-1.1-3-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 14. The township
assessor shall:
(1) examine and verify; or
(2) allow a contractor under IC 6-1.1-36-12 to examine and
verify;
the accuracy of each personal property return filed with him the
township assessor by a taxpayer. If appropriate, the assessor or
contractor under IC 6-1.1-36-12 shall compare a return with the
books of the taxpayer and with personal property owned, held,
possessed, controlled, or occupied by the taxpayer.
SOURCE: IC 6-1.1-4-13; (02)CR119601.2. -->
SECTION 2. IC 6-1.1-4-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. (a) In assessing
or reassessing land, the land shall be assessed as agricultural land only
when it is devoted to agricultural use.
(b) In making a general reassessment of land used for agriculture,
the county assessor shall appoint a committee of five (5) competent
persons to help determine land values. At least two (2) of the
committee members must be agricultural land owners of the county.
The committee shall be known as the county agricultural land advisory
committee. The indicators of value determined by this committee shall
be submitted to the tax commissioners' agricultural advisory council,
as established under IC 6-1.1-38-1, as guides for ascertaining the value
of agricultural land.
(c) (b) The state board of tax commissioners department of local
government finance shall give written notice to each county assessor
of:
(1) the availability of the United States Department of
Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or
classification of soil shown on the United States Department of
Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals
shall use the data in determining the true tax value of agricultural land.
(d) (c) The state board of tax commissioners department of local
government finance shall by rule provide for the method for
determining the true tax value of each parcel of agricultural land.
(e) (d) This section does not apply to land purchased for industrial,
commercial, or residential uses.
SOURCE: IC 6-1.1-4-25; (02)CR119601.3. -->
SECTION 3. IC 6-1.1-4-25, AS AMENDED BY P.L.198-2001,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 25.
(a) Each township assessor shall keep the
assessor's reassessment data and records current by securing the
necessary field data and by making changes in the assessed value of
real property as changes occur in the use of the real property. The
township assessor's records shall at all times show the assessed value
of real property in accordance with the provisions of this chapter. The
township assessor shall ensure that the county assessor has full access
to the assessment records maintained by the township assessor.
(b) The township assessor in a county having a consolidated city, or
the county assessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date; that
is
(2) maintain the file in the form required by:
(A) the legislative services agency; and
(B) the department of local government finance; and
(2) (3) transmit the data in the file with respect to the assessment
date of each year before October 1 of the year to:
(A) the legislative services agency; and
(B) the department of local government finance.
SOURCE: IC 6-1.1-4-27.5; (02)CR119601.4. -->
SECTION 4. IC 6-1.1-4-27.5, AS ADDED BY P.L.198-2001,
SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 27.5.
(a) The auditor of each county shall
establish a property reassessment fund. The county treasurer shall
deposit all collections resulting from the property taxes that the county
is required to levy under this section in the county's property
reassessment fund.
(b) With respect to the general reassessment of real property which
is to commence on July 1, 2004, the county council of each county
shall, for property taxes due in the year in which the general
reassessment is to commence and the two (2) years immediately
preceding that year, levy against all the taxable property of the county
an amount equal to one-third (1/3) of the estimated cost of the general
reassessment.
(c) With respect to a general reassessment of real property that is to
commence on July 1, 2008, and each fourth year thereafter, the county
council of each county shall, for property taxes due in the year that the
general reassessment is to commence and the three (3) years preceding
that year, levy against all the taxable property in the county an amount
equal to one-fourth (1/4) of the estimated cost of the general
reassessment.
(d) The state board of tax commissioners or the department of local
government finance shall give to each county council notice, before
January 1
in a year of the tax levies required by this section
for that
year.
(e) The state board of tax commissioners or the department of local
government finance may raise or lower the property taxes levied tax
levy under this section for a year if the state board or the department
determines it is appropriate because the estimated cost of the a general
reassessment, including a general reassessment to be completed for
the March 1, 2002, assessment date, has changed.
(f) If the county council determines that there is insufficient money
in the county's reassessment fund to pay all expenses (as permitted
under section sections 28 28.5 and 32 of this chapter) relating to the
general reassessment of real property commencing July 1, 2000, the
county may, for the purpose of paying expenses (as permitted under
section sections 28 28.5 and 32 of this chapter) relating to the general
reassessment commencing July 1, 2000, use money deposited in the
fund from taxes levied in the tax levy under this section for 2000 or
a later year.
SOURCE: IC 6-1.1-4-32; (02)CR119601.5. -->
SECTION 5. IC 6-1.1-4-32, AS ADDED BY P.L.151-2001,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 32. (a)
As used in this section, "contract"
refers to a contract entered into under this section.
(b) As used in this section, "contractor" refers to a firm that
enters into a contract with the state board of tax commissioners
(before January 1, 2002) or the department of local government
finance (after December 31, 2001) under this section.
(c) As used in this section, "qualifying county" means a county
having a population of more than four hundred thousand (400,000) but
less than seven hundred thousand (700,000).
(b) (d) Notwithstanding
IC 6-1.1-4-15 sections 15 and
IC 6-1.1-4-17, 17 of this chapter a township assessor in a qualifying
county may not appraise property, or have property appraised, for the
general reassessment of real property to be completed for the March 1,
2002, assessment date. Completion of that general reassessment in a
qualifying county is instead governed by this section. The only duty of:
(1) a township assessor in a qualifying county; or
(2) a county assessor of a qualifying county;
with respect to that general reassessment is to provide to the
state board
department of
tax commissioners local government finance or the
state board's department's contractor under subsection
(c) (e) any
support and information requested by the state board
(before January
1, 2002), department (after December 31, 2001), or the contractor.
This subsection expires June 30, 2004.
(c) (e) The state board of tax commissioners (before January 1,
2002) and the department of local government finance (after
December 31, 2001) shall select and contract with a nationally
recognized certified public accounting firm with expertise in the
appraisal of real property to appraise property for the general
reassessment of real property in a qualifying county to be completed for
the March 1, 2002, assessment date. The department of local
government finance may enter into additional contracts to provide
software or other auxiliary services to be used for the appraisal of
property for the general reassessment. The contract applies for the
appraisal of land and improvements with respect to all classes of real
property in the qualifying county. The contract must include:
(1) a provision requiring the appraisal firm to:
(A) prepare a detailed report of:
(i) expenditures made after July 1, 1999, and before the date
of the report from the qualifying county's reassessment fund
under IC 6-1.1-4-28; section 28 of this chapter (repealed);
and
(ii) the balance in the reassessment fund as of the date of the
report; and
(B) file the report with:
(i) the legislative body of the qualifying county;
(ii) the prosecuting attorney of the qualifying county;
(iii) the state board department of tax commissioners; local
government finance; and
(iv) the attorney general;
(2) a fixed date by which the appraisal firm must complete all
responsibilities under the contract;
(3) subject to subsection (t), a provision requiring the appraisal
firm to use the land values determined for the qualifying county
under IC 6-1.1-4-13.6; section 13.6 of this chapter;
(4) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(5) a provision requiring the appraisal firm to make periodic
reports to the state board department of tax commissioners; local
government finance;
(6) a provision stipulating the manner in which, and the time
intervals at which, the periodic reports referred to in subdivision
(5) are to be made;
(7) a precise stipulation of what service or services are to be
provided;
(8) a provision requiring the appraisal firm to deliver a report of
the assessed value of each parcel in a township in the qualifying
county to the
state board department of
tax commissioners; local
government finance; and
(9) any other provisions required by the
state board department
of
tax commissioners; local government finance.
After December 31, 2001, the department of local government
finance has all the powers and duties of the state board of tax
commissioners provided under a contract entered into under this
subsection (as effective before January 1, 2002) before January 1,
2002. The contract is valid to the same extent as if it were entered
into by the department of local government finance. However, a
reference in the contract to the state board of tax commissioners
shall be treated as a reference to the department of local
government finance. The contract shall be treated for all purposes,
including the application of IC 33-3-5-2.5, as the contract of the
department of local government finance. This subsection expires
June 30, 2004.
(d) (f) At least one (1) time each month, the contractors that will
make physical visits to the site of real property for reassessment
purposes shall publish a notice under IC 5-3-1 describing the areas
that are scheduled to be visited within the next thirty (30) days and
explaining the purposes of the visit. The notice shall be published
in a way to promote understanding of the purposes of the visit in
the affected areas. After receiving the report of assessed values from
the appraisal firm
acting under a contract described in subsection
(e), the
state board department of
tax commissioners local
government finance shall give notice to the taxpayer and the county
assessor, by mail, of the amount of the reassessment. The notice of
reassessment is subject to appeal by the taxpayer to the
state Indiana
board.
of tax commissioners. Except as provided in subsection
(e), (g),
the procedures and time limitations that apply to an appeal to the
state
Indiana board
of tax commissioners of a determination of the county
property tax assessment board of appeals under IC 6-1.1-15 apply to an
appeal under this subsection. A determination by the state Indiana
board of tax commissioners of an appeal under this subsection is
subject to appeal to the tax court under IC 6-1.1-15. This subsection
expires on the later of June 30, 2004, or the date a final
determination is entered in the last pending appeal filed under this
subsection.
(e) (g) In order to obtain a review by the state Indiana board of tax
commissioners under subsection (d), (f), the taxpayer must file a
petition for review with the appropriate county assessor within
forty-five (45) days after the notice of the state board department of
tax commissioners local government finance is given to the taxpayer
under subsection (d). (f). This subsection expires June 30, 2004.
(f) (h) The state board department of tax commissioners local
government finance shall mail the notice required by subsection (d)
(f) within ninety (90) days after the board department of local
government finance receives the report for a parcel from the
professional appraisal firm. This subsection expires June 30, 2004.
(g) (i) The qualifying county shall pay the cost of a any contract
under this section shall be paid without appropriation from the
county property reassessment fund. of the qualifying county
established under IC 6-1.1-4-27. However, the maximum amount
that the qualifying county is obligated to pay for all contracts
entered into under subsection (e) for the general reassessment of
real property in the qualifying county to be completed for the
March 1, 2002, assessment date is twenty-five million one hundred
thousand dollars ($25,100,000). A contractor may periodically
submit bills for partial payment of work performed under a
contract. Notwithstanding any other law, a contractor is entitled to
payment under this subsection for work performed under a
contract if the contractor:
(1) submits, in the form required by IC 5-11-10-1, a fully
itemized, certified bill for the costs under the contract of the
work performed to the department of local government
finance for review;
(2) obtains from the department of local government finance:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services billed
for payment have been received and comply with the
contract; and
(3) files with the county auditor of the qualifying county:
(A) a duplicate copy of the bill submitted to the
department of local government finance;
(B) the proof of approval provided by the department of
local government finance of the form and amount of the
bill that was approved; and
(C) the certification provided by the department of local
government finance that indicates that the goods and
services billed for payment have been received and comply
with the contract.
An approval and a certification under subdivision (2) shall be
treated as conclusively resolving the merits of the claim. Upon
receipt of the documentation described in subdivision (3), the
county auditor shall immediately certify that the bill is true and
correct without further audit, publish the claim as required by
IC 36-2-6-3, and submit the claim to the county executive of the
qualifying county. The county executive shall allow the claim, in
full, as approved by the department of local government finance
without further examination of the merits of the claim in a regular
or special session that is held not less than three (3) days and not
more than seven (7) days after completion of the publication
requirements under IC 36-2-6-3. Upon allowance of the claim by
the county executive, the county auditor shall immediately issue a
warrant or check for the full amount of the claim approved by the
department of local government finance. Compliance with this
subsection shall be treated as compliance with section 28.5 of this
chapter, IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination
and payment of a claim in compliance with this subsection is not
subject to remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9
do not apply to a claim under this subsection. IC 5-11-10-1.6(d)
applies to a fiscal officer who pays a claim in compliance with this
subsection. This subsection expires June 30, 2004.
(h) (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
permitted for each of the following to review and act under IC 4-13-2
on a contract of the state board of tax commissioners (before January
1, 2002) and the department of local government finance (after
December 31, 2001) under this section:
(1) The commissioner of the Indiana department of
administration.
(2) The director of the budget agency.
(3) The attorney general.
(4) The governor.
(i) (k) With respect to a general reassessment of real property to be
completed under IC 6-1.1-4-4 section 4 of this chapter for an
assessment date after the March 1, 2002, assessment date, the state
board department of tax commissioners local government finance
shall initiate a review with respect to the real property in a qualifying
county or a township in a qualifying county, or a portion of the real
property in a qualifying county or a township in a qualifying county.
The state board department of local government finance may
contract to have the review performed by an appraisal firm. The state
board department of local government finance or its contractor shall
determine for the real property under consideration and for the
qualifying county or township the variance between:
(1) the total assessed valuation of the real property within the
qualifying county or township; and
(2) the total assessed valuation that would result if the real
property within the qualifying county or township were valued in
the manner provided by law.
(j) (l) If:
(1) the variance determined under subsection (i) (k) exceeds ten
percent (10%); and
(2) the state board department of tax commissioners local
government finance determines after holding hearings on the
matter that a special reassessment should be conducted;
the state board department of local government finance shall
contract for a special reassessment by an appraisal firm to correct the
valuation of the property.
(k) (m) If the variance determined under subsection (i) (k) is ten
percent (10%) or less, the state board department of tax
commissioners local government finance shall determine whether to
correct the valuation of the property under:
(1) sections 9 and 10 of this chapter; or
(2) IC 6-1.1-14-10 and IC 6-1.1-14-11.
(l) (n) The
state board department of
tax commissioners local
government finance shall give notice by mail to a taxpayer of a
hearing concerning the
state board's intent
of the department of local
government finance to cause the taxpayer's property to be reassessed
under this section. The time fixed for the hearing must be at least ten
(10) days after the day the notice is mailed. The
state board
department of local government finance may conduct a single
hearing under this section with respect to multiple properties. The
notice must state:
(1) the time of the hearing;
(2) the location of the hearing; and
(3) that the purpose of the hearing is to hear taxpayers' comments
and objections with respect to the
state board's intent
of the
department of local government finance to reassess property
under this chapter.
(m) (o) If the
state board department of
tax commissioners local
government finance determines after the hearing that property should
be reassessed under this section, the
state board department of local
government finance shall:
(1) cause the property to be reassessed under this section;
(2) mail a certified notice of its final determination to the county
auditor of the qualifying county in which the property is located;
and
(3) notify the taxpayer by mail of its final determination.
(n) (p) A reassessment may be made under this section only if the
notice of the final determination under subsection
(l) (n) is given to the
taxpayer within the same period prescribed in IC 6-1.1-9-3 or
IC 6-1.1-9-4.
(o) (q) If the
state board department of
tax commissioners local
government finance contracts for a special reassessment of property
under this section, the
state board shall forward the bill for services of
the contractor to the county auditor, and the qualifying county shall
pay the bill,
without appropriation, from the county
property
reassessment fund.
A contractor may periodically submit bills for
partial payment of work performed under a contract.
Notwithstanding any other law, a contractor is entitled to payment
under this subsection for work performed under a contract if the
contractor:
(1) submits, in the form required by IC 5-11-10-1, a fully
itemized, certified bill for the costs under the contract of the
work performed to the department of local government
finance for review;
(2) obtains from the department of local government finance:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services billed
for payment have been received and comply with the
contract; and
(3) files with the county auditor of the qualifying county:
(A) a duplicate copy of the bill submitted to the
department of local government finance;
(B) the proof of approval provided by the department of
local government finance of the form and amount of the
bill that was approved; and
(C) the certification provided by the department of local
government finance that indicates that the goods and
services billed for payment have been received and comply
with the contract.
An approval and a certification under subdivision (2) shall be
treated as conclusively resolving the merits of the claim. Upon
receipt of the documentation described in subdivision (3), the
county auditor shall immediately certify that the bill is true and
correct without further audit, publish the claim as required by
IC 36-2-6-3, and submit the claim to the county executive of the
qualifying county. The county executive shall allow the claim, in
full, as approved by the department of local government finance
without further examination of the merits of the claim in a regular
or special session that is held not less than three (3) days and not
more than seven (7) days after completion of the publication
requirements under IC 36-2-6-3. Upon allowance of the claim by
the county executive, the county auditor shall immediately issue a
warrant or check for the full amount of the claim approved by the
department of local government finance. Compliance with this
subsection shall be treated as compliance with section 28.5 of this
chapter, IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination
and payment of a claim in compliance with this subsection is not
subject to remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9
do not apply to a claim under this subsection. IC 5-11-10-1.6(d)
applies to a fiscal officer who pays a claim in compliance with this
subsection.
(p) (r) A township assessor in a qualifying county or a county
assessor of a qualifying county shall provide information requested in
writing by the state board department of tax commissioners local
government finance or the state board's department's contractor
under this section not later than seven (7) days after receipt of the
written request from the state board department or the contractor. If
a township assessor or county assessor fails to provide the requested
information within the time permitted in this subsection, the state board
department of tax commissioners local government finance or the
state board's department's contractor may seek an order of the tax
court under IC 33-3-5-2.5 for production of the information.
(q) (s) The provisions of this section are severable in the manner
provided in IC 1-1-1-8(b).
(t) A contract entered into under subsection (e) is subject to this
subsection. A contractor shall use the land values determined for
the qualifying county under section 13.6 of this chapter to the
extent that the contractor finds that the land values reflect the true
tax value of land, as determined under the statutes and the rules of
the department of local government finance. If the contractor finds
that the land values determined for the qualifying county under
section 13.6 of this chapter do not reflect the true tax value of land,
the contractor shall determine land values for the qualifying
county that reflect the true tax value of land, as determined under
the statutes and the rules of the department of local government
finance. The land values determined by the contractor shall be
used to the same extent as if the land values had been determined
under section 13.6 of this chapter. The contractor shall notify the
county assessor and the township assessors in the qualifying county
of the land values as modified under this subsection. This
subsection expires June 30, 2004.
(u) A contractor acting under a contract under subsection (e)
may notify the department of local government finance if:
(1) the county auditor fails to:
(A) certify the bill;
(B) publish the claim;
(C) submit the claim to the county executive; or
(D) issue a warrant or check;
as required in subsection (i) at the first opportunity the county
auditor is legally permitted to do so;
(2) the county executive fails to allow the claim as required in
subsection (i) at the first opportunity the county executive is
legally permitted to do so; or
(3) a person or entity authorized to act on behalf of the county
takes or fails to take an action, including failure to request an
appropriation, and that action or failure to act delays or halts
the process under this section for payment of a bill submitted
by a contractor under subsection (i).
This subsection expires June 30, 2004.
(v) The department of local government finance, upon receiving
notice under subsection (u) from the contractor, shall:
(1) verify the accuracy of the contractor's assertion in the
notice that:
(A) a failure occurred as described in subsection (b)(1) or
(b)(2); or
(B) a person or entity acted or failed to act as described in
subsection (b)(3); and
(2) provide to the treasurer of state the department of local
government finance's approval under subsection (i)(2)(A) of
the bill with respect to which the contractor gave notice under
subsection (u).
This subsection expires June 30, 2004.
(w) Upon receipt of the approval of the department of local
government finance under subsection (v), the treasurer of state
shall pay the contractor the amount of the bill approved by the
department of local government finance from money in the
possession of the state that would otherwise be available for
distribution to the qualifying county, including distributions from
the property tax replacement fund or distributions of admissions
taxes or wagering taxes. This subsection expires June 30, 2004.
(x) The treasurer of state shall withhold from the part
attributable to the county of the next distribution to the county
treasurer under IC 4-33-12-6, IC 4-33-13-5, IC 6-1.1-21-4(b), or
another law the amount of any payment made by the treasurer of
state to the contractor under subsection (w). Money shall be
deducted first from money payable under IC 6-1.1-21.4(b) and then
from all other funds payable to the qualifying county. This
subsection expires June 30, 2004.
(y) Compliance with subsections (u) through (x) shall be treated
as compliance with IC 5-11-10.This subsection expires June 30,
2004.
(z) IC 5-11-10-1.6(d) applies to the treasurer of state with
respect to the payment made in compliance with subsections (u)
through (x). This subsection and subsections (u) through (y) shall
be interpreted liberally so that the state shall, to the extent legally
valid, ensure that the contractual obligations of a county under this
section are paid. Nothing in this subsection or subsections (u)
through (y) shall be construed to create a debt of the state. This
subsection expires June 30, 2004.
SOURCE: IC 6-1.1-5-9.1; (02)CR119601.6. -->
SECTION 6. IC 6-1.1-5-9.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 9.1.
(a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of thirty-five
thousand (35,000) or more,
for a civil township that falls below a
population of thirty-five thousand (35,000) at a federal decennial
census that takes effect after December 31, 2001, and for all other
civil townships in which a city of the second class is located, the
township assessor shall make the real property lists and the plats
described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the township assessor shall make
the real property lists and the plats described in sections 1 through
8 of this chapter only if the county auditor and the township
assessor agree to transfer the duty from the county auditor to the
township assessor.
(c) With respect to
these townships
in which the township assessor
makes the real property lists and the plats described in sections 1
through 8 of this chapter, the county auditor shall, upon completing
the tax duplicate, return the real property lists to the township assessor
for the continuation of the lists by the assessor. If land located in one
(1) of these townships is platted, the plat shall be presented to the
township assessor instead of the county auditor, before it is recorded.
The township assessor shall then enter the lots or parcels described in
the plat on the tax lists in lieu of the land included in the plat.
SOURCE: IC 6-1.1-5.5-4; (02)CR119601.7. -->
SECTION 7. IC 6-1.1-5.5-4, AS AMENDED BY P.L.198-2001,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 4. (a) A person filing a sales disclosure form
under this chapter shall pay a fee of five dollars ($5) to the county
auditor.
(b) Eighty percent (80%) of the revenue collected under this
section and section 12 of this chapter shall be deposited in the county
sales disclosure fund established under section 4.5 of this chapter.
Twenty percent (20%) of the revenue shall be transferred to the state
treasurer for deposit in the state assessment training fund established
under section 4.7 of this chapter.
SOURCE: IC 6-1.1-5.5-10; (02)CR119601.8. -->
SECTION 8. IC 6-1.1-5.5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 10. (a) A person who
knowingly and intentionally:
(1) falsifies the value of transferred real property; or
(2) omits or falsifies any information required to be provided in
the sales disclosure form;
commits a Class A infraction. misdemeanor.
(b) A public official who knowingly and intentionally accepts:
(1) a sales disclosure document for filing that:
(A) falsifies the value of transferred real property; or
(B) omits or falsifies any information required to be provided
in the sales disclosure form; or
(2) a conveyance document for recording in violation of section
6 of this chapter;
commits a Class A infraction.
SOURCE: IC 6-1.1-5.5-12; (02)CR119601.9. -->
SECTION 9. IC 6-1.1-5.5-12 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]:
Sec. 12. (a) A party to a conveyance
who:
(1) is required to file a sales disclosure form under this
chapter; and
(2) fails to file a sales disclosure form at the time and in the
manner required by this chapter;
is subject to a penalty in the amount determined under subsection
(b).
(b) The amount of the penalty under subsection (a) is the greater
of:
(1) twenty-five dollars ($25); or
(2) twenty five thousandths of one percent (.025%) of the sale
price of the real property transferred under the conveyance
document.
(c) The county assessor shall:
(1) determine the penalty imposed under this section;
(2) assess the penalty to the party to a conveyance;
(3) notify the party to the conveyance that the penalty is
payable not later than thirty (30) days after notice of the
assessment;
(4) collect the penalty;
(5) deposit penalty collections as required under section 4 of
this chapter; and
(6) notify the county prosecuting attorney of delinquent
payments.
(d) The county prosecuting attorney shall initiate an action to
recover a delinquent penalty under this section. In a successful
action against a person for a delinquent penalty, the court shall
award the county prosecuting attorney reasonable attorney's fees.
SOURCE: IC 6-1.1-8-30; (02)CR119601.10. -->
SECTION 10. IC 6-1.1-8-30, AS AMENDED BY P.L.198-2001,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2002 (RETROACTIVE)]: Sec. 30. If a public utility
company files its objections to the department of local government
finance's tentative assessment of the company's distributable property
in the manner prescribed in section 28 of this chapter, the company
may initiate an appeal of the department's final assessment of that
property by filing a petition with the Indiana board not more than
twenty (20) forty-five (45) days after the department gives the public
utility notice of the final determination. The public utility may petition
for judicial review of the Indiana board's final determination to the tax
court under IC 4-21.5-5. However, the company must:
(1)
file a verified petition for judicial review; and
(2) mail to the county auditor of each county in which the public
utility company's distributable property is located:
(A) a notice that the complaint was filed; and
(B) instructions for obtaining a copy of the complaint;
within twenty (20) forty-five (45) days after the date of the notice of
the Indiana board's final determination.
SOURCE: IC 6-1.1-10-21; (02)CR119601.11. -->
SECTION 11. IC 6-1.1-10-21, AS AMENDED BY P.L.198-2001,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 21. (a) The following tangible property is
exempt from property taxation if it is owned by, or held in trust for the
use of, a church or religious society:
(1) A building which is used for religious worship.
(2) Buildings that are used as parsonages.
(3) The pews and furniture contained within a building which is
used for religious worship.
(4) The tract of land, not exceeding fifteen (15) fifty (50) acres,
upon which a building described in this section is situated.
(b) To obtain an exemption for parsonages, a church or religious
society must provide the county auditor with an affidavit at the time the
church or religious society applies for the exemptions. The affidavit
must state that:
(1) all parsonages are being used to house one (1) of the church's
or religious society's rabbis, priests, preachers, ministers, or
pastors; and
(2) none of the parsonages are being used to make a profit.
The affidavit shall be signed under oath by the church's or religious
society's head rabbi, priest, preacher, minister, or pastor. The county
auditor shall immediately forward a copy of the affidavit to the county
assessor.
(c) Property referred to in this section shall be assessed to the extent
required under IC 6-1.1-11-9.
SOURCE: IC 6-1.1-11-3; (02)CR119601.12. -->
SECTION 12. IC 6-1.1-11-3, AS AMENDED BY P.L.198-2001,
SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 3.
(a) An owner of tangible property who wishes
to obtain an exemption from property taxation shall file a certified
application in duplicate with the
auditor county assessor of the county
in which the property that is the subject of the exemption is located.
The application must be filed annually on or before May 15 on forms
prescribed by the department of local government finance.
The county
auditor shall immediately forward a copy of the certified application to
the county assessor. Except as provided in sections 1, 3.5, and 4 of this
chapter, the application applies only for the taxes imposed for the year
for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
SOURCE: IC 6-1.1-15-1; (02)CR119601.13. -->
SECTION 13. IC 6-1.1-15-1, AS AMENDED BY P.L.198-2001,
SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) A taxpayer may obtain a review by the
county property tax assessment board of appeals of a county or
township official's action with respect to the assessment of the
taxpayer's tangible property if the official's action requires the giving
of notice to the taxpayer. The taxpayer and county or township official
whose original determination is under review are parties to the
proceeding before the county property tax assessment board of appeals.
At the time that notice is given to the taxpayer, the taxpayer shall also
be informed in writing of:
(1) the opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(b) In order to appeal a current assessment and have a change in the
assessment effective for the most recent assessment date, the taxpayer
must file a petition with the assessor of the county in which the action
is taken:
(1) within forty-five (45) days after notice of a change in the
assessment is given to the taxpayer; or
(2) May 10 of that year;
whichever is later. The county assessor shall notify the county auditor
that the assessment is under appeal.
(c) A change in an assessment made as a result of an appeal filed:
(1) in the same year that notice of a change in the assessment is
given to the taxpayer; and
(2) after the time prescribed in subsection (b);
becomes effective for the next assessment date.
(d) A taxpayer may appeal a current real property assessment in a
year even if the taxpayer has not received a notice of assessment in the
year. If an appeal is filed on or before May 10 of a year in which the
taxpayer has not received notice of assessment, a change in the
assessment resulting from the appeal is effective for the most recent
assessment date. If the appeal is filed after May 10, the change
becomes effective for the next assessment date.
(e) The department of local government finance shall prescribe the
form of the petition for review of an assessment determination by a
township assessor. The department shall issue instructions for
completion of the form. The form and the instructions must be clear,
simple, and understandable to the average individual. An appeal of
such a determination must be made on the form prescribed by the
department. The form must require the petitioner to specify the
following:
(1) The physical characteristics of the property in issue that bear
on the assessment determination.
(2) All other facts relevant to the assessment determination.
(3) The reasons why the petitioner believes that the assessment
determination by the township assessor is erroneous.
(f) The department of local government finance shall prescribe a
form for a response by the township assessor to the petition for review
of an assessment determination. The department shall issue instructions
for completion of the form. The form must require the township
assessor to indicate:
(1) agreement or disagreement with each item indicated on the
petition under subsection (e); and
(2) the reasons why the assessor believes that the assessment
determination is correct.
(g) Immediately upon receipt of a timely filed petition on the form
prescribed under subsection (e), the county assessor shall forward a
copy of the petition to the township assessor who made the challenged
assessment. The township assessor shall, within thirty (30) days after
the receipt of the petition, attempt to hold a preliminary conference
with the petitioner and resolve as many issues as possible. Within ten
(10) days after the conference, the township assessor shall forward to
the county auditor and county assessor a completed response to the
petition on the form prescribed under subsection (f). The county
assessor shall immediately forward a copy of the response form to the
petitioner and the county property tax assessment board of appeals.
If
after the conference there are no items listed in the petition on
which there is disagreement, the property tax assessment board of
appeals may hold a hearing within ninety (90) days after the filing
of the petition to review the agreement reached by the township
assessor and the petitioner and to determine whether to change the
assessment that would result from that agreement. If after the
conference there are items listed in the petition on which there is
disagreement, the property tax assessment board of appeals shall hold
a hearing within ninety (90) days of the filing of the petition on those
items of disagreement, except as provided in
subsection subsections
(h)
and (i). The taxpayer may present the taxpayer's reasons for
disagreement with the assessment.
If the township assessor or county
assessor for the county
disagrees with the assessment, the township
assessor or county assessor must present the basis for the assessment
decision on
these the items
of disagreement to the board of appeals at
the hearing and the reasons the petitioner's appeal should be denied on
those items. The board of appeals shall have a written record of the
hearing and prepare a written statement of findings and a decision on
each item within sixty (60) days of the hearing, except as provided in
subsection subsections (h)
and (i). If the township assessor does not
attempt to hold a preliminary conference, the board shall accept the
appeal of the petitioner at the hearing.
(h) This subsection applies to a county having a population of more
than three hundred thousand (300,000). In the case of a petition filed
after December 31, 2000, the county property tax assessment board of
appeals shall:
(1) hold its hearing within one hundred eighty (180) days instead
of ninety (90) days; and
(2) have a written record of the hearing and prepare a written
statement of findings and a decision on each item within one
hundred twenty (120) days after the hearing.
(i) This subsection applies to a county having a population of
three hundred thousand (300,000) or less. With respect to an
appeal of a real property assessment that takes effect on the
assessment date on which a general reassessment of real property
takes effect under IC 6-1.1-4-4, the county property tax assessment
board of appeals shall:
(1) hold its hearing within one hundred eighty (180) days
instead of ninety (90) days; and
(2) have a written record of the hearing and prepare a written
statement of findings and a decision on each item within one
hundred twenty (120) days after the hearing.
(j) The county property tax assessment board of appeals:
(1) may not require a taxpayer that files a petition for review
under this section to file documentary evidence or summaries of
statements of testimonial evidence before the hearing required
under subsection (g); and
(2) may require the parties to the appeal to file not more than ten
(10) days before the date of the hearing required under subsection
(g) lists of witnesses and exhibits to be introduced at the hearing.
SOURCE: IC 6-1.1-15-5; (02)CR119601.14. -->
SECTION 14. IC 6-1.1-15-5, AS AMENDED BY P.L.198-2001,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. (a) Within fifteen (15) days after the
Indiana board gives notice of its final determination under section 4 of
this chapter to the party or the maximum allowable time for the
issuance of a final determination by the Indiana board under section 4
of this chapter expires, a party to the proceeding may request a
rehearing before the Indiana board. The Indiana board may conduct a
rehearing and affirm or modify its final determination, giving the same
notices after the rehearing as are required by section 4 of this chapter.
The Indiana board has fifteen (15) days after receiving a petition for a
rehearing to determine whether to grant a rehearing. Failure to grant a
rehearing within fifteen (15) days after receiving the petition shall be
treated as a final determination to deny the petition. A petition for a
rehearing does not toll the time in which to file a petition for judicial
review unless the petition for rehearing is granted. If the Indiana board
determines to rehear a final determination, the Indiana board:
(1) may conduct the additional hearings that the Indiana board
determines necessary or review the written record without
additional hearings; and
(2) shall issue a final determination within ninety (90) days after
notifying the parties that the Indiana board will rehear the final
determination.
Failure of the Indiana board to make a final determination within the
time allowed under subdivision (2) shall be treated as a final
determination affirming the original decision of the Indiana board.
(b) A person may petition for judicial review of the final
determination of the Indiana board regarding the assessment of that
person's tangible property. The action shall be taken to the tax court
under IC 4-21.5-5. Petitions for judicial review may be consolidated at
the request of the appellants if it can be done in the interest of justice.
The property tax assessment board of appeals that made the
determination under appeal under this section may, with the approval
of the county executive, file an amicus curiae brief in the review
proceeding under this section. The expenses incurred by the property
tax assessment board of appeals in filing the amicus curiae brief shall
be paid from the reassessment fund under IC 6-1.1-4-27. In addition,
the executive of a taxing unit may file an amicus curiae brief in the
review proceeding under this section if the property whose assessment
is under appeal is subject to assessment by that taxing unit. The
department of local government finance may intervene in an action
taken under this subsection if the interpretation of a rule of the
department is at issue in the action. A:
(1) township assessor, county assessor, member of a county
property tax assessment board of appeals, or county property tax
assessment board of appeals that made the original assessment
determination under appeal under this section; or
(2) county auditor who made the original enterprise zone
inventory credit determination under appeal under IC 6-1.1-20.8;
is a party to the review under this section to defend the determination.
(c) To initiate a proceeding for judicial review under this section, a
person must take the action required by subsection (b) within:
(1) forty-five (45) days after the Indiana board gives the person
notice of its final determination, unless a rehearing is conducted
under subsection (a); or
(2) thirty (30) days after the Indiana board gives the person notice
under subsection (a) of its final determination, if a rehearing is
conducted under subsection (a) or the maximum time elapses for
the Indiana board to make a determination under this section.
(d) The failure of the Indiana board to conduct a hearing within the
period prescribed in section 4(f) or 4(g) of this chapter does not
constitute notice to the person of an Indiana board final determination.
(e) The county executive may petition for judicial review to the tax
court in the manner prescribed in this section upon request by the
county assessor or elected township assessor. If the county executive
determines upon a request under this subsection to not appeal to the tax
court, the entity described in subsection (b) that made the original
determination under appeal under this section may take an appeal to the
tax court in the manner prescribed in this section using funds from that
entity's budget.
SOURCE: IC 6-1.1-15-8; (02)CR119601.15. -->
SECTION 15. IC 6-1.1-15-8, AS AMENDED BY P.L.198-2001,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) If a final determination by the Indiana
board regarding the assessment of any tangible property is vacated, set
aside, or adjudged null and void under the decision of the tax court
under IC 4-21.5-5, the matter of the assessment of the property shall be
remanded to the Indiana board for reassessment and further
proceedings as specified in the decision of the tax court with
instructions to the Indiana board to refer the matter to the:
(1) department of local government finance with respect to an
appeal of a determination made by the department; or
(2) county property tax assessment board of appeals with
respect to an appeal of a determination made by the county
board;
to make another assessment. Upon remand, the Indiana board may
take action only on those issues specified in the decision of the tax
court.
(b) The Indiana board department of local government finance or
the county property tax assessment board of appeals shall take
action on a case remanded referred to it by the tax court Indiana
board under subsection (a) not later than ninety (90) days after the
date the decision of the tax court is rendered, referral is made unless
an appeal of the final determination of the Indiana board is initiated
under IC 4-21.5-5-16. The Indiana board department of local
government finance or the county property tax assessment board
of appeals may petition the tax court Indiana board at any time for an
extension of the ninety (90) day period. An extension shall be granted
upon a showing of reasonable cause.
(c) The taxpayer in a case remanded under subsection (a) may
petition the tax court for an order requiring the Indiana board
department of local government finance or the county property tax
assessment board of appeals to show cause why action has not been
taken pursuant to the tax court's decision Indiana board's referral
under subsection (a) if:
(1) at least ninety (90) days have elapsed since the tax court's
decision referral was rendered; made;
(2) the Indiana board department of local government finance
or the county property tax assessment board of appeals has
not taken action on the issues specified in the tax court's decision;
and
(3) an appeal of the tax court's decision has not been filed.
(d) If a case remanded under subsection (a) is appealed under
IC 4-21.5-5-16, the ninety (90) day period provided in subsection (b)
is tolled until the appeal is concluded.
SOURCE: IC 6-1.1-15-9; (02)CR119601.16. -->
SECTION 16. IC 6-1.1-15-9, AS AMENDED BY P.L.198-2001,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) If the assessment of tangible property
is corrected by the
Indiana board department of local government
finance or the county property tax assessment board of appeals
under section 8 of this chapter, the owner of the property has a right to
appeal the
Indiana board's final determination of the corrected
assessment
In a case meeting the requirements of section 5(e)(1) or
5(e)(2) of this chapter, to the Indiana board. The county executive
also has a right to appeal the
Indiana board's final determination of the
reassessment
by the department of local government finance or the
county property tax assessment board of appeals but only upon
request by the county assessor.
(b) An appeal under this section must be initiated in the manner
prescribed in section 5 3 of this chapter or IC 6-1.5-5.".
SOURCE: Page 13, line 2; (02)CR119601.13. -->
Page 13, between lines 2 and 3, begin a new paragraph and insert:
SOURCE: IC 6-1.1-26-2; (02)CR119601.22. -->
"SECTION 22. IC 6-1.1-26-2, AS AMENDED BY P.L.198-2001,
SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 2. (a) The county auditor shall forward a claim for
refund filed under section 1 of this chapter to the department of local
government finance for review by the department if:
(1) the claim is for the refund of taxes paid on an assessment
made or determined by the state board of tax commissioners
(before the board was abolished) or the department of local
government finance; and
(2) the claim is based upon the grounds specified in
IC 6-1.1-26-1(4)(ii) or IC 6-1.1-26-1(4)(iii).
(b) The department of local government finance shall review each
refund claim forwarded to it under this section. The department shall
certify its approval or disapproval on the claim and shall return the
claim to the county auditor.
(c) Before the department of local government finance disapproves
a refund claim that is forwarded to it under this section, the department
shall notify the claimant of its intention to disapprove the claim and of
the time and place fixed for a hearing on the claim. The department
shall hold the hearing within thirty (30) days after the date of the
notice. The claimant has a right to be heard at the hearing. After the
hearing, the department shall give the claimant notice of the
department's final determination on the claim.
(d) If a person desires to initiate an appeal of the final determination
of the department of local government finance to disapprove a claim
under subsection (c), the person shall file a petition for review with the
Indiana board appropriate county assessor not more than forty-five
(45) days after the department gives the person notice of the final
determination.
(e) If a person desires to initiate a proceeding for judicial review of
the Indiana board's final determination under subsection (d), the person
must petition for judicial review under IC 4-21.5-5 not more than
forty-five (45) days after the Indiana board gives the person notice of
the final determination.
SOURCE: IC 6-1.1-26-5; (02)CR119601.17. -->
SECTION 17. IC 6-1.1-26-5, AS AMENDED BY P.L.198-2001,
SECTION 64, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2002 (RETROACTIVE)]: Sec. 5. (a) When a claim for
refund filed under section 1 of this chapter is allowed either by the
county board of commissioners, the department of local government
finance, the Indiana board, or the Indiana tax court on appeal, the
claimant is entitled to a refund. The amount of the refund shall equal
the amount of the claim so allowed plus, with respect to claims for
refund filed after June 30, December 31, 2001, interest at four percent
(4%) from the date on which the taxes were paid or payable, whichever
is later, to the date of the refund. The county auditor shall, without an
appropriation being required, issue a warrant to the claimant payable
from the county general fund for the amount due the claimant under
this section.
(b) In the June or December settlement and apportionment of taxes,
or both the June and December settlement and apportionment of taxes,
immediately following a refund made under this section the county
auditor shall deduct the amount refunded from the gross tax collections
of the taxing units for which the refunded taxes were originally paid
and shall pay the amount so deducted into the general fund of the
county. However, the county auditor shall make the deductions and
payments required by this subsection not later than the December
settlement and apportionment.
SOURCE: IC 6-1.1-28-1; (02)CR119601.18. -->
SECTION 18. IC 6-1.1-28-1, AS AMENDED BY P.L.198-2001,
SECTION 65, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) Each county shall have a county
property tax assessment board of appeals composed of individuals who
are at least eighteen (18) years of age and knowledgeable in the
valuation of property. In addition to the county assessor, only one (1)
other individual who is an officer or employee of a county or township
may serve on the board of appeals in the county in which the individual
is an officer or employee. The fiscal body of the county shall appoint
two (2) individuals to the board. At least one (1) of the members
appointed by the county fiscal body must be a certified level two
assessor-appraiser. The board of commissioners of the county shall
appoint two (2) freehold members so that not more than three (3) of the
five (5) members may be of the same political party and so that at least
three (3) of the five (5) members are residents of the county. At least
one (1) of the members appointed by the board of county
commissioners must be a certified level two assessor-appraiser.
However, if the county assessor is a certified level 2 Indiana two
assessor-appraiser, the board of county commissioners may waive the
requirement in this subsection that one (1) of the freehold members
appointed by the board of county commissioners must be a certified
level 2 Indiana two assessor-appraiser. A person appointed to a
property tax assessment board of appeals may serve on the property tax
assessment board of appeals of another county at the same time. The
members of the board shall elect a president. The employees of the
county assessor shall provide administrative support to the property tax
assessment board of appeals. The county assessor is a voting member
of the property tax assessment board of appeals. The county assessor
shall serve as secretary of the board. The secretary shall keep full and
accurate minutes of the proceedings of the board. A majority of the
board that includes at least one (1) certified level two
assessor-appraiser constitutes a quorum for the transaction of
business. Any question properly before the board may be decided by
the agreement of a majority of the whole board.
(b) The county assessor, county fiscal body, and board of county
commissioners may agree to waive the requirement in subsection (a)
that not more than three (3) of the five (5) members of the county
property tax assessment board of appeals may be of the same political
party if it is necessary to waive the requirement due to the absence of
certified level 2 two Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (c)(1).
(c) If the board of county commissioners is not able to identify at
least two (2) prospective freehold members of the county property tax
assessment board of appeals who are:
(1) residents of the county;
(2) certified level 2 two Indiana assessor-appraisers; and
(3) willing to serve on the county property tax assessment board
of appeals;
it is not necessary that at least three (3) of the five (5) members of the
county property tax assessment board of appeals be residents of the
county.
SOURCE: IC 6-1.1-30-1.1; (02)CR119601.19. -->
SECTION 19. IC 6-1.1-30-1.1, AS ADDED BY P.L.198-2001,
SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1.1. (a) The department of local government
finance is established.
(b) The governor shall appoint an individual with appropriate
training and experience as commissioner of the department. The
commissioner:
(1) is the executive and chief administrative officer of the
department;
(2) may delegate authority to appropriate department staff;
(3) serves at the pleasure of the governor; and
(4) is entitled to receive compensation in an amount set by the
governor, subject to approval by the budget agency.
SOURCE: IC 6-1.1-35-9; (02)CR119601.20. -->
SECTION 20. IC 6-1.1-35-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 9. (a) All information
which that is related to earnings, income, profits, losses, or
expenditures and
which that is:
either
(1) given by a person to:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
or one (1) of their employees
(D) an employee of a person referred to in clauses (A)
through (C); or
(E) an officer or employee of an entity that contracts with
a board of county commissioners under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
or one (1) of their employees
(D) an employee of a person referred to in clauses (A)
through (C); or
(E) an officer or employee of an entity that contracts with
a board of county commissioners under IC 6-1.1-36-12;
in the performance of
his the person's duties;
is confidential. The assessed valuation of tangible property is a matter
of public record and is thus not confidential. Confidential information
may be disclosed only in a manner which that is authorized under
subsection (b), (c), or (d).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(1) (A) this state or another state;
(2) (B) the United States; or
(3) (C) an agency or subdivision of this state, another state, or
the United States;
if the information is required in the performance of his the official
duties of the official or employee; or
(2) an officer or employee of an entity that contracts with a
board of county commissioners under IC 6-1.1-36-12 if the
information is required in the performance of the official
duties of the officer or employee.
(c) The following state agencies, or their authorized representatives,
shall have access to the confidential farm property records and
schedules which that are on file in the office of a county or township
assessor:
(1) the Indiana state board of animal health, in order to perform
its duties concerning the discovery and eradication of farm animal
diseases;
(2) the department of agricultural statistics of Purdue University,
in order to perform its duties concerning the compilation and
dissemination of agricultural statistics; and
(3) any other state agency which that needs the information in
order to perform its duties.
(d) Confidential information may be disclosed during the course of
a judicial proceeding in which the regularity of an assessment is
questioned.
(e) Confidential information which that is disclosed to a person
under subsection (b) or (c) of this section retains its confidential status.
Thus, that person may disclose the information only in a manner which
that is authorized under subsection (b), (c), or (d). of this section.
SOURCE: IC 6-1.1-36-12; (02)CR119601.21. -->
SECTION 21. IC 6-1.1-36-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 12.
(a) If A board of
county commissioners
enters may enter into a contract for the
discovery of property
which that has been
undervalued or omitted
from assessment. The contract may require the contractor to:
(1) examine and verify the accuracy of personal property
returns filed by taxpayers with a township assessor of a
township in the county; and
(2) compare a return with the books of the taxpayer and with
personal property owned, held, possessed, controlled, or
occupied by the taxpayer.
(b) The investigation and collection expenses shall of a contract
under subsection (a) may be deducted from the gross amount of taxes
collected on the undervalued or omitted property which that is so
discovered. The remainder of the taxes collected on the undervalued
or omitted property shall be distributed to the appropriate taxing units.
(c) A board of county commissioners may not contract for
services under subsection (a) on a commission or percentage basis.
SOURCE: IC 6-3.5-1.1-2; (02)CR119601.22. -->
SECTION 22. IC 6-3.5-1.1-2, AS AMENDED BY P.L.135-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The county council of any county in
which the county option income tax will not be in effect on July 1 of a
year under an ordinance adopted during a previous calendar year may
impose the county adjusted gross income tax on the adjusted gross
income of county taxpayers of its county effective July 1 of that year.
(b) Except as provided in section 2.5, 2.7,
2.8, 2.9, or 3.5,
or 3.6 of
this chapter, the county adjusted gross income tax may be imposed at
a rate of one-half of one percent (0.5%), three-fourths of one percent
(0.75%), or one percent (1%) on the adjusted gross income of resident
county taxpayers of the county. Any county imposing the county
adjusted gross income tax must impose the tax on the nonresident
county taxpayers at a rate of one-fourth of one percent (0.25%) on their
adjusted gross income. If the county council elects to decrease the
county adjusted gross income tax, the county council may decrease the
county adjusted gross income tax rate in increments of one-tenth of one
percent (0.1%).
(c) To impose the county adjusted gross income tax, the county
council must, after January 1 but before April 1 of a year, adopt an
ordinance. The ordinance must substantially state the following:
"The ________ County Council imposes the county adjusted
gross income tax on the county taxpayers of ________ County.
The county adjusted gross income tax is imposed at a rate of
_____ percent (_____%) on the resident county taxpayers of the
county and one-fourth of one percent (0.25%) on the nonresident
county taxpayers of the county. This tax takes effect July 1 of this
year.".
(d) Any ordinance adopted under this section takes effect July 1 of
the year the ordinance is adopted.
(e) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
(f) If the county adjusted gross income tax had previously been
adopted by a county under IC 6-3.5-1 (before its repeal on March 15,
1983) and that tax was in effect at the time of the enactment of this
chapter, then the county adjusted gross income tax continues in that
county at the rates in effect at the time of enactment until the rates are
modified or the tax is rescinded in the manner prescribed by this
chapter. If a county's adjusted gross income tax is continued under this
subsection, then the tax shall be treated as if it had been imposed under
this chapter and is subject to rescission or reduction as authorized in
this chapter.
SOURCE: IC 6-3.5-1.1-2.8; (02)CR119601.23. -->
SECTION 23. IC 6-3.5-1.1-2.8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2.8. (a) This section applies
to a county having a population of more than one hundred
eighty-two thousand seven hundred ninety (182,790) but less than
two hundred thousand (200,000).
(b) The county council may, by ordinance, determine that
additional county adjusted gross income tax revenue is needed in
the county to:
(1) finance, construct, acquire, improve, renovate, or equip:
(A) jail facilities;
(B) juvenile court, detention, and probation facilities;
(C) other criminal justice facilities; and
(D) related buildings and parking facilities;
located in the county, including costs related to the demolition
of existing buildings and the acquisition of land; and
(2) repay bonds issued or leases entered into for the purposes
described in subdivision (1).
(c) In addition to the rates permitted by section 2 of this
chapter, the county council may impose the county adjusted gross
income tax at a rate of:
(1) fifteen-hundredths percent (0.15%);
(2) two-tenths percent (0.2%); or
(3) twenty-five hundredths percent (0.25%);
on the adjusted gross income of county taxpayers if the county
council makes the finding and determination set forth in subsection
(b). The tax imposed under this section may be imposed only until
the later of the date on which the financing, construction,
acquisition, improvement, renovation, and equipping described in
subsection (b) are completed or the date on which the last of any
bonds issued or leases entered into to finance the construction,
acquisition, improvement, renovation, and equipping described in
subsection (b) are fully paid. The term of the bonds issued
(including any refunding bonds) or a lease entered into under
subsection (b)(2) may not exceed twenty (20) years.
(d) If the county council makes a determination under
subsection (b), the county council may adopt a tax rate under
subsection (c). The tax rate may not be imposed at a rate greater
than is necessary to pay the costs of carrying out the purposes
described in subsection (b)(1).
(e) The county treasurer shall establish a criminal justice
facilities revenue fund to be used only for purposes described in
this section. County adjusted gross income tax revenues derived
from the tax rate imposed under this section shall be deposited in
the criminal justice facilities revenue fund before making a
certified distribution under section 11 of this chapter.
(f) County adjusted gross income tax revenues derived from the
tax rate imposed under this section:
(1) may be used only for the purposes described in this
section;
(2) may not be considered by the department of local
government finance in determining the county's maximum
permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for any or all the purposes described in
subsection (b).
(g) Notwithstanding any other law, funds accumulated from the
county adjusted gross income tax imposed under this section after:
(1) the completion of the financing, construction, acquisition,
improvement, renovation, and equipping described in
subsection (b);
(2) the payment or provision for payment of all the costs for
activities described in subdivision (1);
(3) the redemption of bonds issued; and
(4) the final payment of lease rentals due under a lease
entered into under this section;
shall be transferred to the county highway fund to be used for
construction, resurfacing, restoration, and rehabilitation of county
highways, roads, and bridges.
SOURCE: IC 6-3.5-1.1-2.9; (02)CR119601.24. -->
SECTION 24. IC 6-3.5-1.1-2.9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2.9. (a) This section applies
to a county having a population of more than twenty-nine thousand
(29,000) but less than thirty thousand (30,000).
(b) The county council may, by ordinance, determine that
additional county adjusted gross income tax revenue is needed in
the county to:
(1) finance, construct, acquire, improve, renovate, remodel, or
equip the county jail and related buildings and parking
facilities, including costs related to the demolition of existing
buildings, the acquisition of land, and any other reasonably
related costs; and
(2) repay bonds issued or leases entered into for constructing,
acquiring, improving, renovating, remodeling, and equipping
the county jail and related buildings and parking facilities,
including costs related to the demolition of existing buildings,
the acquisition of land, and any other reasonably related
costs.
(c) In addition to the rates permitted by section 2 of this
chapter, the county council may impose the county adjusted gross
income tax at a rate of:
(1) fifteen-hundredths percent (0.15%);
(2) two-tenths percent (0.2%); or
(3) twenty-five hundredths percent (0.25%);
on the adjusted gross income of county taxpayers if the county
council makes the finding and determination set forth in subsection
(b). The tax imposed under this section may be imposed only until
the later of the date on which the financing on, acquisition,
improvement, renovation, remodeling, and equipping described in
subsection (b) are completed or the date on which the last of any
bonds issued or leases entered into to finance the construction,
acquisition, improvement, renovation, remodeling, and equipping
described in subsection (b) are fully paid. The term of the bonds
issued (including any refunding bonds) or a lease entered into
under subsection (b)(2) may not exceed twenty-five (25) years.
(d) If the county council makes a determination under
subsection (b), the county council may adopt a tax rate under
subsection (b). The tax rate may not be imposed at a rate greater
than is necessary to pay the costs of financing, acquiring,
improving, renovating, remodeling, and equipping the county jail
and related buildings and parking facilities, including costs related
to the demolition of existing buildings, the acquisition of land, and
any other reasonably related costs.
(e) The county treasurer shall establish a county jail revenue
fund to be used only for purposes described in this section. County
adjusted gross income tax revenues derived from the tax rate
imposed under this section shall be deposited in the county jail
revenue fund before making a certified distribution under section
11 of this chapter.
(f) County adjusted gross income tax revenues derived from the
tax rate imposed under this section:
(1) may be used only for the purposes described in this
section;
(2) may not be considered by the department of local
government finance in determining the county's maximum
permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for purposes described in subsection (b).
(g) A county described in subsection (a) possesses unique
governmental and economic development challenges due to:
(1) underemployment in relation to similarly situated counties
and the loss of a major manufacturing business;
(2) an increase in property taxes for taxable years after
December 31, 2000, for the construction of a new elementary
school; and
(3) overcrowding of the county jail, the costs associated with
housing the county's inmates outside the county, and the
potential unavailability of additional housing for inmates
outside the county.
The use of county adjusted gross income tax revenues as provided
in this chapter is necessary for the county to provide adequate jail
capacity in the county and to maintain low property tax rates
essential to economic development. The use of county adjusted
gross income tax revenues as provided in this chapter to pay any
bonds issued or leases entered into to finance the construction,
acquisition, improvement, renovation, remodeling, and equipping
described in subsection (b), rather than the use of property taxes,
promotes those purposes.
(h) Notwithstanding any other law, funds accumulated from the
county adjusted gross income tax imposed under this section after:
(1) the redemption of bonds issued; or
(2) the final payment of lease rentals due under a lease
entered into under this section;
shall be transferred to the county highway fund to be used for
construction, resurfacing, restoration, and rehabilitation of county
highways, roads, and bridges.
SOURCE: IC 6-3.5-1.1-3.6; (02)CR119601.25. -->
SECTION 25. IC 6-3.5-1.1-3.6 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]:
Sec. 3.6. (a) This section applies
only to a county having a population of more than six thousand
(6,000) but less than eight thousand (8,000).
(b) The county council may, by ordinance, determine that
additional county adjusted gross income tax revenue is needed in
the county to:
(1) finance, construct, acquire, improve, renovate, or equip
the county courthouse; and
(2) repay bonds issued, or leases entered into, for
constructing, acquiring, improving, renovating, and equipping
the county courthouse.
(c) In addition to the rates permitted under section 2 of this
chapter, the county council may impose the county adjusted gross
income tax at a rate of twenty-five hundredths percent (0.25%) on
the adjusted gross income of county taxpayers in the county
council makes the finding and determination set forth in subsection
(b). The tax imposed under this section may be imposed only until
the later of the date on which the financing on, acquisition,
improvement, renovation, and equipping described in subsection
(b) is completed or the date on which the last of any bonds issued
or leases entered into to finance the construction, acquisition,
improvement, renovation, and equipping described in subsection
(b) are fully paid. The term of the bonds issued (including any
refunding bonds) or a lease entered into under subsection (b)(2)
may not exceed twenty-two (22) years.
(d) If the county council makes a determination under
subsection (b), the county council may adopt a tax rate under
subsection (b). The tax rate may not be imposed for a time greater
than is necessary to pay the costs of financing, constructing,
acquiring, renovating, and equipping the county courthouse.
(e) The county treasurer shall establish a county jail revenue
fund to be used only for purposes described in this section. County
adjusted gross income tax revenues derived from the tax rate
imposed under this section shall be deposited in the county jail
revenue fund before a certified distribution is made under section
11 of this chapter.
(f) County adjusted gross income tax revenues derived from the
tax rate imposed under this section:
(1) may only be used for the purposes described in this
section;
(2) may not be considered by the department of local
government finance in determining the county's maximum
permissible property tax levy under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for purposes described in subsection (b).
(g) A county described in subsection (a) possesses unique
economic development challenges due to:
(1) the county's heavy agricultural base;
(2) the presence of a large amount of state owned property in
the county that is exempt from property taxation; and
(3) recent obligations of the school corporation in the county
that have already increased property taxes in the county and
imposed additional property tax burdens on the county's
agricultural base.
Maintaining low property tax rates is essential to economic
development. The use of county adjusted gross income tax revenues
as provided in this chapter to pay any bonds issued or leases
entered into to finance the construction, acquisition, improvement,
renovation, and equipping described in subsection (b), rather than
the use of property taxes, promotes that purpose.
(h) Notwithstanding any other law, funds accumulated from the
county adjusted gross income tax imposed under this section after:
(1) the redemption of the bonds issued; or
(2) the final payment of lease rentals due under a lease
entered into under this section;
shall be transferred to the county highway fund to be used for
construction, resurfacing, restoration, and rehabilitation of county
highways, roads, and bridges.
SOURCE: IC 6-3.5-1.1-9.5; (02)CR119601.26. -->
SECTION 26. IC 6-3.5-1.1-9.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 9.5. (a)
After January
1 and before April 1 of a year, the county council of a county may
adopt an ordinance to reduce the required six (6) month balance of that
county's special account to a three (3) month balance for that county.
(b) To reduce the balance, a county council must adopt an
ordinance. The ordinance must substantially state the following:
"The _______ County council elects to reduce the required county
income tax special account balance from a six (6) month balance to a
three (3) month balance within ninety (90) days after the adoption of
this ordinance.".
(c) Not more than thirty (30) days after adopting an ordinance under
subsection (b), the county council shall deliver a copy of the ordinance
to the budget agency.
(d) Not later than:
(1) sixty (60) days after a county council adopts an ordinance
under subsection (b); and
(2) December 31;
of each year;
the budget agency shall make the calculation described in subsection
(e). Not later than ninety (90) days after the ordinance is adopted, the
budget agency shall make an initial distribution to the county auditor
of the amount determined under subsection (e) STEP FOUR.
Subsequent distributions needed to distribute any amount in the county
income tax special account that exceeds a three (3) month balance, as
determined under STEP FOUR of subsection (e), shall be made in
January of the ensuing calendar year after the calculation is made.
(e) The budget agency shall make the following calculation:
STEP ONE: Determine the cumulative balance in a county's
account established under section 8 of this chapter.
STEP TWO: Divide the amount estimated under section 9(b) of
this chapter before any adjustments are made under section 9(c)
or 9(d) of this chapter by twelve (12).
STEP THREE: Multiply the STEP TWO amount by three (3).
STEP FOUR: Subtract the amount determined in STEP THREE
from the amount determined in STEP ONE.
(f) For the purposes of this subsection and subsection (g), "civil
taxing unit" includes a city or town that existed on January 1 of the year
in which the distribution is made. The county auditor shall distribute
an amount received under subsection (d) to the civil taxing units in the
same manner as the certified distribution is distributed and not later
than thirty (30) days after the county auditor receives the amount.
However, the county auditor shall distribute an amount to a civil taxing
unit that does not have a property tax levy in the year of the distribution
based on an estimate certified by the state board of tax commissioners.
The state board of tax commissioners shall compute and certify an
amount for a civil taxing unit that does not have a property tax levy
equal to the amount to be distributed multiplied by a fraction in which:
(1) the numerator of the fraction equals an estimate of the budget
of that civil taxing unit for:
(A) that calendar year, if the civil taxing unit has adopted a
resolution indicating that the civil taxing unit will not adopt a
property tax in the ensuing calendar year; or
(B) the ensuing calendar year, if clause (A) does not apply;
and
(2) the denominator of the fraction equals the aggregate attributed
levies (as defined in IC 6-3.5-1.1-15) of all civil taxing units of
that county for that calendar year plus the sum of the budgets
estimated under subdivision (1) for each civil taxing unit that
does not have a property tax levy in the year of the distribution.
(g) The civil taxing units may use the amounts received under
subsection (f) for any item for which the particular civil taxing unit's
certified shares may be used. The amount distributed shall not be
included in the computation under IC 6-1.1-18.5-3.
SOURCE: IC 6-3.5-1.1-10; (02)CR119601.27. -->
SECTION 27. IC 6-3.5-1.1-10, AS AMENDED BY P.L.135-2001,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. (a) One-half (1/2) of each adopting
county's certified distribution for a calendar year shall be distributed
from its account established under section 8 of this chapter to the
appropriate county treasurer on May 1 and the other one-half (1/2) on
November 1 of that calendar year.
(b) Except for:
(1) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5(d) of this chapter;
(2)
revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving,
renovating, or equipping facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(3) revenue that must be used to pay the costs of
construction,
improvement,
or renovation,
or remodeling of
a jail
and related
buildings and parking structures under section 2.7
or 2.9 of this
chapter;
or
(3) (4) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter;
or
(5) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
distributions made to a county treasurer under subsection (a) shall be
treated as though they were property taxes that were due and payable
during that same calendar year. The certified distribution shall be
distributed and used by the taxing units and school corporations as
provided in sections 11 through 15 of this chapter.
(c) All distributions from an account established under section 8 of
this chapter shall be made by warrants issued by the auditor of the state
to the treasurer of the state ordering the appropriate payments.
SOURCE: IC 6-3.5-1.1-11; (02)CR119601.28. -->
SECTION 28. IC 6-3.5-1.1-11, AS AMENDED BY P.L.135-2001,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 11. (a) Except for:
(1) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5(d) of this chapter;
(2) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving,
renovating, or equipping facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(3) revenue that must be used to pay the costs of construction,
improvement, or renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7 or 2.9 of this
chapter; or
(3) (4) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter; or
(5) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
the certified distribution received by a county treasurer shall, in the
manner prescribed in this section, be allocated, distributed, and used
by the civil taxing units and school corporations of the county as
certified shares and property tax replacement credits.
(b) Before August 2 of each calendar year, each county auditor shall
determine the part of the certified distribution for the next succeeding
calendar year that will be allocated as property tax replacement credits
and the part that will be allocated as certified shares. The percentage
of a certified distribution that will be allocated as property tax
replacement credits or as certified shares depends upon the county
adjusted gross income tax rate for resident county taxpayers in effect
on August 1 of the calendar year that precedes the year in which the
certified distribution will be received. The percentages are set forth in
the following table:
PROPERTY
COUNTY
TAX
ADJUSTED GROSS
REPLACEMENT
CERTIFIED
INCOME TAX RATE
CREDITS
SHARES
0.5%
50%
50%
0.75%
33 1/3%
66 2/3%
1%
25%
75%
(c) The part of a certified distribution that constitutes property tax
replacement credits shall be distributed as provided under sections 12,
13, and 14 of this chapter.
(d) The part of a certified distribution that constitutes certified
shares shall be distributed as provided by section 15 of this chapter.
SOURCE: IC 6-3.5-1.1-21; (02)CR119601.29. -->
SECTION 29. IC 6-3.5-1.1-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 21. Before February 1
July 2 of each year, the department shall submit a report to each county
treasurer auditor indicating the balance in the county's adjusted gross
income tax account as of the end of the preceding year. the following:
(1) The balance in the county's adjusted gross income tax
account as of the end of the preceding year.
(2) The required six (6) month balance, or three (3) month
balance if the county has adopted an ordinance under section
9.5 of this chapter before the end of the preceding year.
SOURCE: IC 6-3.5-1.1-21.1; (02)CR119601.30. -->
SECTION 30. IC 6-3.5-1.1-21.1 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 21.1. (a) If, after receiving a
recommendation from the budget agency, the department
determines that a sufficient balance existed at the end of the
preceding year in excess of the required six (6) or three (3) month
balance, the department may make a supplemental distribution to
a county from the county's adjusted gross income tax account.
(b) A supplemental distribution described in subsection (a) must
be:
(1) made in January of the ensuing calendar year; and
(2) allocated and used in the same manner as certified
distributions.
(c) A determination under this section must be made before July
2.
SOURCE: IC 6-3.5-6-2.5; (02)CR119601.31. -->
SECTION 31. IC 6-3.5-6-2.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]:
Sec. 2.5. (a) This section applies
to a county having a population of more than one hundred twenty
thousand (120,000) but less than one hundred thirty thousand
(130,000).
(b) In addition to the actions authorized under section 2 of this
chapter, a county income tax council may, using the procedures set
forth in this chapter, adopt an ordinance to impose an additional
county option income tax at a rate that may not exceed twenty-five
hundredths percent (0.25%) on the adjusted gross income of
county taxpayers if the county income tax council makes the
finding and determination required under subsection (c).
(c) In order to impose an additional county option income tax
rate under this section, the county income tax council must adopt
an ordinance finding and determining that revenues from the
additional county option income tax are needed to pay the costs of
financing, constructing, acquiring, renovating, equipping, and
operating one (1) or more of the following facilities:
(1) A community correction facility.
(2) A juvenile treatment center.
(3) A records keeping facility.
(4) A county building.
(5) An animal shelter.
(6) An emergency services facility.
The costs that may be paid from revenues collected under this
section also include costs related to the land, appurtenances, and
infrastructure associated with a facility described in this subsection
and the costs of repaying bonds issued or leases entered into for the
purchasing, financing, constructing, acquiring, renovating,
equipping, and operating the facility.
(d) If the county income tax council makes a determination
required under subsection (c), the county income tax council may
adopt a tax rate under this section. The tax rate may not be
imposed at a rate or for a time greater than is necessary to pay the
costs described in subsection (c).
(e) The county treasurer shall establish a county facilities
revenue fund to be used only for the purposes described in this
section. County option income tax revenues derived from the tax
rate imposed under this section:
(1) shall be deposited in the county facilities revenue fund
before a certified distribution is made under section 17 of this
chapter;
(2) may not be used for the purposes described in section 17.4,
17.5, 17.6, 18, or 18.5 of this chapter; and
(3) may not be considered by the department of local
government finance in determining the county's ad valorem
property tax levy for an ensuing calendar year under
IC 6-1.1-18.5.
(f) Notwithstanding section 2 of this chapter, an ordinance may
be adopted under this section at any time. If the ordinance is
adopted before April 1 of a particular calendar year, a tax rate
imposed under this section takes effect on July 1 of the calendar
year. If the ordinance is adopted after March 31, a tax rate
imposed under this section takes effect on January 1 of the ensuing
calendar year.
(g) Notwithstanding any other law:
(1) funds accumulated from the county option income tax rate
imposed under this section and deposited in the county
facilities revenue fund; or
(2) any other revenues of the county;
may be deposited in a nonreverting fund of the county to be used
for the operating costs of a facility described in subsection (c).
Amounts in the county nonreverting fund may not be used by the
department of local government finance to reduce the county's ad
valorem property tax levy for an ensuing calendar year under
IC 6-1.1-18.5.
(h) A county described in subsection (a) possesses unique fiscal
challenges to finance, construct, acquire, renovate, equip, and
operate the facilities described in subsection (c) because the
county:
(1) includes a disproportionate percentage of property that is
not subject to property taxation; and
(2) is experiencing sustained growth requiring additional
county services.
SOURCE: IC 6-3.5-6-17; (02)CR119601.32. -->
SECTION 32. IC 6-3.5-6-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 17. (a)
Revenue
Except as provided in section 2.5 of this chapter, revenue derived
from the imposition of the county option income tax shall, in the
manner prescribed by this section, be distributed to the county that
imposed it. The amount that is to be distributed to a county during an
ensuing calendar year equals the amount of county option income tax
revenue that the department, after reviewing the recommendation of the
state budget agency, estimates will be received from that county during
the twelve (12) month period beginning July 1 of the immediately
preceding calendar year and ending June 30 of the ensuing calendar
year.
(b) Before June 16 of each calendar year, the department, after
reviewing the recommendation of the state budget agency, shall
estimate and certify to the county auditor of each adopting county the
amount of county option income tax revenue that will be collected from
that county during the twelve (12) month period beginning July 1 of
that calendar year and ending June 30 of the immediately succeeding
calendar year. The amount certified is the county's "certified
distribution" for the immediately succeeding calendar year. The amount
certified may be adjusted under subsection (c) or (d).
(c) The department may certify to an adopting county an amount
that is greater than the estimated twelve (12) month revenue collection
if the department, after reviewing the recommendation of the state
budget agency, determines that there will be a greater amount of
revenue available for distribution from the county's account established
under section 16 of this chapter.
(d) The department may certify an amount less than the estimated
twelve (12) month revenue collection if the department, after reviewing
the recommendation of the state budget agency, determines that a part
of those collections needs to be distributed during the current calendar
year so that the county will receive its full certified distribution for the
current calendar year.
(e) One-twelfth (1/12) of each adopting county's certified
distribution for a calendar year shall be distributed from its account
established under section 16 of this chapter to the appropriate county
treasurer on the first day of each month of that calendar year.
(f) Except as provided in section 2.5 of this chapter, upon receipt,
each monthly payment of a county's certified distribution shall be
allocated among, distributed to, and used by the civil taxing units of the
county as provided in sections 18 and 19 of this chapter.
(g) All distributions from an account established under section 16
of this chapter shall be made by warrants issued by the auditor of state
to the treasurer of the state ordering the appropriate payments.
SOURCE: IC 6-3.5-6-17.2; (02)CR119601.33. -->
SECTION 33. IC 6-3.5-6-17.2 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 17. 2. Before July 2 of each year,
the department shall submit a report to each county auditor
indicating the following:
(1) The balance in the county's special account as of the end
of the preceding year.
(2) The required six (6) month balance or three (3) month
balance, if the county has adopted an ordinance under:
(A) IC 6-3.5-6-17.4;
(B) IC 6-3.5-6-17.5; or
(C) IC 6-3.5-6-17.6;
before the end of the preceding year.
SOURCE: IC 6-3.5-6-17.3; (02)CR119601.34. -->
SECTION 34. IC 6-3.5-6-17.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 17. 3. (a) If, after receiving a
recommendation from the budget agency, the department
determines that a sufficient balance existed at the end of the
preceding year in excess of the required six (6) or three (3) month
balance, the department may make a supplemental distribution to
a county from the county's special account.
(b) A supplemental distribution described in subsection (a) must
be:
(1) made in January of the ensuing calendar year; and
(2) allocated and used in the same manner as certified
distributions.
(c) A determination under this section must be made before July
2.
SOURCE: IC 6-3.5-6-17.4; (02)CR119601.35. -->
SECTION 35. IC 6-3.5-6-17.4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 17.4. (a) This section
applies only to a county having a population of more than thirty-six
thousand seven hundred (36,700) but less than thirty-seven thousand
(37,000).
(b) The county income tax council of a county may adopt an
ordinance to reduce the required six (6) month balance of that county's
special account to a three (3) month balance for that county.
(c) To reduce the balance a county income tax council must adopt
an ordinance. The ordinance must substantially state the following:
"The ___________ County Income Tax Council elects to reduce the
required county income tax special account balance from a six (6)
month balance to a three (3) month balance within ninety (90) days
after the adoption of this ordinance.".
(d) Not more than thirty (30) days after adopting an ordinance under
subsection (c), the county income tax council shall deliver a copy of the
ordinance to the budget agency.
(e) Not later than:
(1) sixty (60) days after a county income tax council adopts an
ordinance under subsection (c); and
(2) December 31; of each year;
the budget agency shall make the calculation described in subsection
(f). Not later than ninety (90) days after the ordinance is adopted, the
budget agency shall make an initial distribution to the county auditor
of the amount determined under subsection (f) STEP FOUR.
Subsequent distributions needed to distribute any amount in the county
income tax special account that exceeds a three (3) month balance, as
determined under subsection (f) STEP FOUR, shall be made in January
of the ensuing calendar year after the calculation is made.
(f) The budget agency shall make the following calculation:
STEP ONE: Determine the cumulative balance in a county's
account established under section 16 of this chapter.
STEP TWO: Divide the amount estimated under section 17(b) of
this chapter before any adjustments are made under section 17(c)
or 17(d) of this chapter by twelve (12).
STEP THREE: Multiply the STEP TWO amount by three (3).
STEP FOUR: Subtract the amount determined in STEP THREE
from the amount determined in STEP ONE.
(g) The county auditor shall distribute an amount received under
subsection (e) to the civil taxing units in the same manner as the
certified distribution is distributed and not later than thirty (30) days
after the county auditor receives the amount.
(h) The civil taxing units may use the amounts received under
subsection (g) for any item for which the particular civil taxing unit's
certified distribution may be used.
SOURCE: IC 6-3.5-6-17.5; (02)CR119601.36. -->
SECTION 36. IC 6-3.5-6-17.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 17.5. (a) This section
does not apply to a county containing a consolidated city.
(b) The county income tax council of any county may adopt an
ordinance to reduce the required six (6) month balance of that county's
special account to a three (3) month balance for that county on January
1 of a year.
(c) To reduce the balance a county income tax council must, after
January 1 but before April 1 of a year, adopt an ordinance. The
ordinance must substantially state the following:
"The _____________ County Income Tax Council elects to reduce
the required county income tax special account balance from a six (6)
month balance to a three (3) month balance.".
(d) On or before December 31 , of each year, the budget agency shall
make the following calculation:
STEP ONE: Determine the cumulative balance in a county's
account established under section 16 of this chapter.
STEP TWO: Divide the amount estimated under section 17(b) of
this chapter before any adjustments are made under section 17(c)
or 17(d) of this chapter by twelve (12).
STEP THREE: Multiply the STEP TWO amount by three (3).
STEP FOUR: Subtract the amount determined in STEP THREE
from the amount determined in STEP ONE.
(e) The amount determined in STEP FOUR of subsection (d) shall
be distributed to the county auditor in January of the ensuing calendar
year.
(f) The county auditor shall distribute the amount received under
subsection (e) to the civil taxing units in the same manner as the
certified distribution is distributed and not later than thirty (30) days
after the county auditor receives the amount.
(g) The civil taxing units may use the amounts received under
subsection (f) as follows:
(1) For the later of 1995 or the first calendar year in which the
county adopts an ordinance under subsection (c) and:
(A) for each civil taxing unit that is a county, city, or town, for
the purposes authorized under IC 36-9-14.5-2 or
IC 36-9-15.5-2 (whichever applies and regardless of whether
the civil taxing unit has established a cumulative capital
development fund under IC 36-9-14.5 or IC 36-9-15.5); and
(B) for each civil taxing unit that is a township or a special
taxing district, for any item for which the civil taxing unit may
issue a general obligation bond.
(2) For each year after the year to which subdivision (1) applies
and for all civil taxing units, for any item for which the particular
civil taxing unit's certified distribution may be used.
SOURCE: IC 6-3.5-6-17.6; (02)CR119601.37. -->
SECTION 37. IC 6-3.5-6-17.6, AS AMENDED BY P.L.283-2001,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 17.6. (a) This section applies to a county
containing a consolidated city.
(b) On or before July 15 2 of each year, the budget agency shall
make the following calculation:
STEP ONE: Determine the cumulative balance in a county's
account established under section 16 of this chapter as of the end
of the current calendar year.
STEP TWO: Divide the amount estimated under section 17(b) of
this chapter before any adjustments are made under section 17(c)
or 17(d) of this chapter by twelve (12).
STEP THREE: Multiply the STEP TWO amount by three (3).
STEP FOUR: Subtract the amount determined in STEP THREE
from the amount determined in STEP ONE.
(c) For 1995, the budget agency shall certify the STEP FOUR
amount to the county auditor on or before July 15, 1994. Not later than
January 31, 1995, the auditor of state shall distribute the STEP FOUR
amount to the county auditor to be used to retire outstanding
obligations for a qualified economic development tax project (as
defined in IC 36-7-27-9).
(d) After 1995, the STEP FOUR amount shall be distributed to the
county auditor in January of the ensuing calendar year. The STEP
FOUR amount shall be distributed by the county auditor to the civil
taxing units within thirty (30) days after the county auditor receives the
distribution. Each civil taxing unit's share equals the STEP FOUR
amount multiplied by the quotient of:
(1) the maximum permissible property tax levy under
IC 6-1.1-18.5 for the civil taxing unit, plus, for a county, an
amount equal to:
(A) the property taxes imposed by the county in 1999 for the
county's welfare administration fund; plus
(B) after December 31, 2002, the greater of zero (0) or the
difference between:
(i) the county hospital care for the indigent property tax levy
imposed by the county in 2002, adjusted each year after
2002 by the statewide average assessed value growth
quotient described in IC 12-16-14-3; minus
(ii) the current uninsured parents program property tax levy
imposed by the county; divided by
(2) the sum of the maximum permissible property tax levies under
IC 6-1.1-18.5 for all civil taxing units of the county, plus an
amount equal to:
(A) the property taxes imposed by the county in 1999 for the
county's welfare administration fund; plus
(B) after December 31, 2002, the greater of zero (0) or the
difference between:
(i) the county hospital care for the indigent property tax levy
imposed by the county in 2002, adjusted each year after
2002 by the state statewide average assessed value growth
quotient described in IC 12-16-14-3; minus
(ii) the current uninsured parents program property tax levy
imposed by the county.
SOURCE: IC 6-3.5-6-26; (02)CR119601.38. -->
SECTION 38. IC 6-3.5-6-26 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 26. (a) A pledge of county option income
tax revenues under this chapter is enforceable in accordance with
IC 5-1-14.
(b) With respect to obligations for which a pledge has been
made under this chapter, the general assembly covenants with the
county and the purchasers or owners of those obligations that this
chapter will not be repealed or amended in any manner that will
adversely affect the tax collected under this chapter as long as the
principal of or interest on those obligations is unpaid.
SOURCE: IC 6-3.5-7-5; (02)CR119601.39. -->
SECTION 39. IC 6-3.5-7-5, AS AMENDED BY P.L.135-2001,
SECTION 6, AS AMENDED BY P.L.185-2001, SECTION 3, AND
AS AMENDED BY P.L.291-2001, SECTION 179, IS AMENDED
AND CORRECTED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 5. (a) Except as provided in subsection (c), the
county economic development income tax may be imposed on the
adjusted gross income of county taxpayers. The entity that may impose
the tax is:
(1) the county income tax council (as defined in IC 6-3.5-6-1) if
the county option income tax is in effect on January 1 of the year
the county economic development income tax is imposed;
(2) the county council if the county adjusted gross income tax is
in effect on January 1 of the year the county economic
development tax is imposed; or
(3) the county income tax council or the county council,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To impose the county economic development income tax, a county
income tax council shall use the procedures set forth in IC 6-3.5-6
concerning the imposition of the county option income tax.
(b) Except as provided in subsections (c), and (g), (j), and (k), the
county economic development income tax may be imposed at a rate of:
(1) one-tenth percent (0.1%);
(2) two-tenths percent (0.2%);
(3) twenty-five hundredths percent (0.25%);
(4) three-tenths percent (0.3%);
(5) thirty-five hundredths percent (0.35%);
(6) four-tenths percent (0.4%);
(7) forty-five hundredths percent (0.45%); or
(8) five-tenths percent (0.5%);
on the adjusted gross income of county taxpayers.
(c) Except as provided in subsection (h), (i), or (j), or (k), (l), (m),
(n), or (o), the county economic development income tax rate plus the
county adjusted gross income tax rate, if any, that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%). Except as provided in subsection (g), the county
economic development tax rate plus the county option income tax rate,
if any, that are in effect on January 1 of a year may not exceed one
percent (1%).
(d) To impose the county economic development income tax, the
appropriate body must, after January 1 but before April 1 of a year,
adopt an ordinance. The ordinance must substantially state the
following:
"The ________ County _________ imposes the county economic
development income tax on the county taxpayers of _________
County. The county economic development income tax is imposed at
a rate of _________ percent (____%) on the county taxpayers of the
county. This tax takes effect July 1 of this year.".
(e) Any ordinance adopted under this section takes effect July 1 of
the year the ordinance is adopted.
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under the authority of this section and immediately
send a certified copy of the results to the department by certified mail.
(g) This subsection applies to a county having a population of more
than one hundred twenty-nine thousand (129,000) but less than one
hundred thirty thousand six hundred (130,600). a county having a
population of more than one hundred forty-eight thousand
(148,000) but less than one hundred seventy thousand (170,000). In
addition to the rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of:
(A) fifteen-hundredths percent (0.15%);
(B) two-tenths percent (0.2%); or
(C) twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county income tax council makes a determination to impose rates
under this subsection and section 22 of this chapter.
(h) For a county having a population of more than thirty-seven
thousand (37,000) but less than thirty-seven thousand eight hundred
(37,800), a county having a population of more than forty-one
thousand (41,000) but less than forty-three thousand (43,000), the
county economic development income tax rate plus the county adjusted
gross income tax rate that are in effect on January 1 of a year may not
exceed one and thirty-five hundredths percent (1.35%) if the county has
imposed the county adjusted gross income tax at a rate of one and
one-tenth percent (1.1%) under IC 6-3.5-1.1-2.5.
(i) For a county having a population of more than twelve thousand
six hundred (12,600) but less than thirteen thousand (13,000), a county
having a population of more than thirteen thousand five hundred
(13,500) but less than fourteen thousand (14,000), the county
economic development income tax rate plus the county adjusted gross
income tax rate that are in effect on January 1 of a year may not exceed
one and fifty-five hundredths percent (1.55%).
(j) For a county having a population of more than sixty-eight
thousand (68,000) but less than seventy-three thousand (73,000), a
county having a population of more than seventy-one thousand
(71,000) but less than seventy-one thousand four hundred (71,400),
the county economic development income tax rate plus the county
adjusted gross income tax rate that are in effect on January 1 of a year
may not exceed one and five-tenths percent (1.5%).
(j) This subsection applies to a county having a population of more
than twenty-seven thousand (27,000) but less than twenty-seven
thousand three hundred (27,300). In addition to the rates permitted
under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths
percent (1.5%);
if the county council makes a determination to impose rates under this
subsection and section 22.5 of this chapter.
(k) This subsection applies to a county having a population of more
than twenty-seven thousand (27,000) but less than twenty-seven
thousand three hundred (27,300). a county having a population of
more than twenty-seven thousand four hundred (27,400) but less
than twenty-seven thousand five hundred (27,500). In addition to
the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths
percent (1.5%);
if the county council makes a determination to impose rates under this
subsection and section 22.5 of this chapter.
(l) For a county having a population of more than twenty-nine
thousand (29,000) but less than thirty thousand (30,000), the county
economic development income tax rate plus the county adjusted
gross income tax rate that are in effect on January 1 of a year may
not exceed one and five-tenths percent (1.5%).
(m) For a county having a population of more than one hundred
eighty-two thousand seven hundred ninety (182,790) but less than
two hundred thousand (200,000), the county economic development
income tax rate plus the county adjusted gross income tax rate that
are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%).
(n) For a county having a population of more than six thousand
(6,000) but less than eight thousand (8,000), the county economic
development income tax rate plus the county adjusted gross income
tax rate that are in effect on January 1 of a year may not exceed
one and five-tenths percent (1.5%).
(o) This subsection applies to a county having a population of
more than thirty-nine thousand (39,000) but less than thirty-nine
thousand six hundred (39,600). In addition to the rates permitted
under subsection (b):
(1) the county economic development income tax may be
imposed at a rate of twenty-five hundredths percent (0.25%);
and
(2) the sum of the county economic development income tax
rate and:
(A) the county adjusted gross income tax rate that are in
effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%); or
(B) the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%);
if the county council makes a determination to impose rates under
this subsection and section 24 of this chapter.
SECTION 40. IC 6-3.5-7-10.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 10.5. Before July 2 of each year,
the department shall submit a report to each county auditor
indicating the following:
(1) The balance in the county's special account as of the end
of the preceding year.
(2) The required six (6) month balance as of the end of the
preceding year.
SOURCE: IC 6-3.5-7-17.3; (02)CR119601.41. -->
SECTION 41. IC 6-3.5-7-17.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 17.3. (a) If, after receiving a
recommendation from the budget agency, the department
determines that a sufficient balance existed at the end of the
preceding year that exceeded the required six (6) month balance as
of the end of the preceding year, the department may make a
supplemental distribution to a county from the county's special
account.
(b) A supplemental distribution described in subsection (a) must
be:
(1) made in January of the ensuing calendar year; and
(2) allocated and used in the same manner as certified
distributions.
(c) A determination under this section must be made before July
2.
SOURCE: IC 6-3.5-7-24; (02)CR119601.42. -->
SECTION 42. IC 6-3.5-7-24 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Sec. 24. (a) This section applies to a county
having a population of more than thirty-nine thousand (39,000) but
less than thirty-nine thousand six hundred (39,600).
(b) In addition to the rates permitted by section 5 of this
chapter, the county council may impose the county economic
development income tax at a rate of twenty-five hundredths
percent (0.25%) on the adjusted gross income of county taxpayers
if the county council makes the finding and determination set forth
in subsection (c).
(c) In order to impose the county economic development income
tax as provided in this section, the county council must adopt an
ordinance finding and determining that revenues from the county
economic development income tax are needed to pay the costs of
financing, constructing, acquiring, renovating, and equipping a
county jail including the repayment of bonds issued, or leases
entered into, for constructing, acquiring, renovating, and
equipping a county jail.
(d) If the county council makes a determination under
subsection (c), the county council may adopt a tax rate under
subsection (b). The tax rate may not be imposed at a rate or for a
time greater than is necessary to pay the costs of financing,
constructing, acquiring, renovating, and equipping a county jail.
(e) The county treasurer shall establish a county jail revenue
fund to be used only for the purposes described in this section.
County economic development income tax revenues derived from
the tax rate imposed under this section shall be deposited in the
county jail revenue fund before making a certified distribution
under section 11 of this chapter.
(f) County economic development income tax revenues derived
from the tax rate imposed under this section:
(1) may only be used for the purposes described in this
section;
(2) may not be considered by the state board of tax
commissioners in determining the county's maximum
permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued, or leases
entered into, for the purposes described in subsection (c).
SOURCE: IC 6-9-7-1; (02)CR119601.43. -->
SECTION 43. IC 6-9-7-1 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 1. This chapter applies to a county
having a population of more than one hundred twenty-nine thousand
(129,000) but less than one hundred thirty thousand six hundred
(130,600). a county having a population of more than one hundred
forty-eight thousand (148,000) but less than one hundred seventy
thousand (170,000).
SOURCE: IC 6-9-7-7; (02)CR119601.44. -->
SECTION 44. IC 6-9-7-7 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 7. (a) The county treasurer shall
establish an innkeeper's tax fund. The treasurer shall deposit in that
fund all money received under section 6 of this chapter.
(b) Money in the innkeeper's tax fund shall be expended in the
following order:
(1) Through July 1999, not more than the revenue needed to
service bonds issued under IC 36-10-3-40 through IC 36-10-3-45
and outstanding on January 1, 1993, may be used to service
bonds. The county auditor shall make a semiannual distribution,
at the same time property tax revenue is distributed, to a park and
recreation district that has issued bonds payable from a county
innkeeper's tax. Each semiannual distribution must be equal to
one-half (1/2) of the annual principal and interest obligations on
the bonds. Money received by a park and recreation district under
this subdivision shall be deposited in a special fund to be used to
service the bonds. During August 1999 the money that had been
set aside to cover bond payments that remains after the bonds
have been retired plus sixty percent (60%) of the tax revenue
during August 1999 through December 1999 shall be distributed
to the county treasurer to be used by the county park board,
subject to appropriation by the county fiscal body.
(2) To the commission for its general use in paying operating
expenses and to carry out the purposes set forth in section 3(a)(6)
of this chapter. However, the amount that may be distributed
under this subdivision during any particular year may not exceed
the proceeds derived from an innkeeper's tax of two percent (2%)
through December 1999 and fifty percent (50%) of the tax
revenue beginning January 2000 and continuing through
December 2004. 2014.
(3) For the period beginning January 2000 July 1, 2002, through
December 2004, 2014, fifty percent (50%) of the revenue to the
county treasurer to be credited by the treasurer to a special
account. The county treasurer shall distribute money in the
special account as follows:
(A) Seventy-five percent (75%) of the money in the special
account shall be distributed to the department of natural
resources for the development of projects in or near the state
park on the county's largest river, including its tributaries.
(referred to as a qualified project). Upon the submission of a
written claim by the department of natural resources
requesting funds for a qualified project and to the extent there
is money in the special account, the county council shall
appropriate and the county auditor shall issue warrants to pay
the claim.
(B) Twenty-five percent (25%) of the money in the special
account shall be distributed to a community development
corporation that serves a metropolitan area in the county
that includes:
(i) a city having a population of more than fifty-five
thousand (55,000) but less than fifty-nine thousand
(59,000); and
(ii) a city having a population of more than twenty-eight
thousand seven hundred (28,700) but less than
twenty-nine thousand (29,000);
for the community development corporation's use in
tourism, recreation, and economic development activities.
For the period beginning July 1, 2002, and continuing
through December 2006, the community development
corporation shall provide not less than forty percent (40%)
of the money received from the special account under this
clause as a grant to a nonprofit corporation that leases
land in the state park described in this subdivision for the
nonprofit corporation's use in noncapital projects in the
state park.
Money in the special account may not be used for any other
purpose. The money credited to the account that has not been
used for qualified projects as specified in this subdivision by
January 1, 2005, 2015, shall be transferred to the commission to
be used to make grants as provided in subsection (c)(2).
(c) Money in the innkeeper's tax fund subject to appropriation by the
county council shall be allocated and distributed after December 2004
2014 as follows:
(1) Fifty percent (50%) of the revenue to the commission for the
commission's general use in paying operating expenses and to
carry out the purposes set forth in section 3(a)(6) of this chapter.
(2) The remainder to the commission to be used solely to make
grants for the development of recreation and tourism projects. The
commission shall establish and make public the criteria that will
be used in analyzing and awarding grants. At least ten percent
(10%) but not more than fifteen percent (15%) of the grants may
be awarded for noncapital projects. Grants may be made only to
the following entities upon application by the executive of the
entity:
(A) The county for deposit in a special account.
(B) The most populated city in the county for deposit in a
special account.
(C) The second most populated city in the county for deposit
in a special account.
(D) The Tippecanoe County Wabash River parkway
commission, but only so long as the interlocal agreement
among the political subdivisions listed in clauses (A) through
(C) is in effect. Money received by the parkway commission
shall be segregated in a special account.
(d) Money credited to special accounts under subsection (c)(2) shall
be used only for recreation or tourism projects, or both.".
SOURCE: Page 18, line 10; (02)CR119601.18. -->
Page 18, between lines 10 and 11, begin a new paragraph and insert:
SOURCE: IC 33-3-5-12; (02)CR119601.30. -->
"SECTION 30. IC 33-3-5-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. (a) The tax
court shall establish a small claims docket for processing:
(1) claims for refunds from the department of state revenue that
do not exceed five thousand dollars ($5,000) for any year; and
(2) appeals of final determinations of assessed value made by the
state board of tax commissioners Indiana board of tax review
that do not exceed forty-five thousand dollars ($45,000).
(b) The tax court shall adopt rules and procedures under which
cases on the small claims docket are heard and decided.
SOURCE: IC 33-3-5-14.1; (02)CR119601.45. -->
SECTION 45. IC 33-3-5-14.1 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001 (RETROACTIVE)]:
Sec. 14.1. (a) The
burden of demonstrating the invalidity of an action taken by the
state board of tax commissioners is on the party to the judicial
review proceeding asserting the invalidity.
(b) The validity of an action taken by the state board of tax
commissioners shall be determined in accordance with the
standards of review provided in this section as applied to the
agency action at the time it was taken.
(c) The tax court shall make findings of fact on each material
issue on which the court's decision is based.
(d) The tax court shall grant relief under section 15 of this
chapter only if the tax court determines that a person seeking
judicial relief has been prejudiced by an action of the state board
of tax commissioners that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise
not in accordance with law;
(2) contrary to constitutional right, power, privilege, or
immunity;
(3) in excess of or short of statutory jurisdiction, authority, or
limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
(e) Subsection (d) may not be construed to change the
substantive precedential law embodied in judicial decisions that
are final as of January 1, 2002.
SOURCE: IC 33-3-5-14.2; (02)CR119601.46. -->
SECTION 46. IC 33-3-5-14.2, AS ADDED BY P.L.198-2001,
SECTION 100, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14.2. (a) The office of the
attorney general shall represent a township assessor, an executive (as
defined in IC 36-1-2-5) of a township who performs the duties of a
township assessor under IC 36-6-5-2, a county assessor, a county
auditor, a member of a county property tax assessment board of
appeals, or a county property tax assessment board of appeals that:
(1) made an original determination that is the subject of a judicial
proceeding in the tax court; and
(2) is a defendant in a judicial proceeding in the tax court.
(b) Notwithstanding representation by the office of the attorney
general, the duty of discovery is on the parties to the judicial
proceeding.
(c) Discovery conducted under subsection (b) shall be limited to
production of documents from the administrative law judge presiding
over the review under IC 6-1.1-15-3. The administrative law judge
shall not be summoned to testify before the tax court unless verified
proof is offered to the tax court that the impartiality of the
administrative law judge was compromised concerning the review.
(d) A township assessor, an executive (as defined in IC 36-1-2-5)
of a township who performs the duties of a township assessor
under IC 36-6-5-2, a county assessor, a county auditor, a member of
a county property tax assessment board of appeals, or a county property
tax assessment board of appeals:
(1) may seek relief from the tax court to establish that the Indiana
board of tax review rendered a decision that was:
(1) (A) an abuse of discretion;
(2) (B) arbitrary and capricious;
(3) (C) contrary to substantial or reliable evidence; or
(4) (D) contrary to law; and
(2) may not be represented by the office of the attorney
general in an action initiated under subdivision (1).
SOURCE: IC 34-6-2-38; (02)CR119601.47. -->
SECTION 47. IC 34-6-2-38, AS AMENDED BY P.L.250-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 38. (a) "Employee" and "public employee",
for purposes of section 91 of this chapter, IC 34-13-2, IC 34-13-3,
IC 34-13-4, and IC 34-30-14, mean a person presently or formerly
acting on behalf of a governmental entity, whether temporarily or
permanently or with or without compensation, including members of
boards, committees, commissions, authorities, and other
instrumentalities of governmental entities, volunteer firefighters (as
defined in IC 36-8-12-2), and elected public officials.
(b) The term also includes attorneys at law whether employed by the
governmental entity as employees or independent contractors and
physicians licensed under IC 25-22.5 and optometrists who provide
medical or optical care to confined offenders (as defined in IC 11-8-1)
within the course of their employment by or contractual relationship
with the department of correction. However, the term does not include:
(1) an independent contractor (other than an attorney at law, a
physician, or an optometrist described in this section);
(2) an agent or employee of an independent contractor;
(3) a person appointed by the governor to an honorary advisory or
honorary military position; or
(4) a physician licensed under IC 25-22.5 with regard to a claim
against the physician for an act or omission occurring or allegedly
occurring in the physician's capacity as an employee of a hospital.
(c) A physician licensed under IC 25-22.5 who is an employee of a
governmental entity (as defined in IC 34-6-2-49) shall be considered
a public employee for purposes of IC 34-13-3-3(21).
(d) For purposes of IC 34-13-3 and IC 34-13-4, the term includes
a person that engages in an act or omission before July 1, 2004, in
the person's capacity as:
(1) a contractor under IC 6-1.1-4-32;
(2) an employee acting within the scope of the employee's
duties for a contractor under IC 6-1.1-4-32;
(3) a subcontractor of the contractor under IC 6-1.1-4-32 that
is acting within the scope of the subcontractor's duties; or
(4) an employee of a subcontractor described in subdivision
(3) that is acting within the scope of the employee's duties.
SOURCE: IC 36-2-5-3; (02)CR119601.48. -->
SECTION 48. IC 36-2-5-3, AS AMENDED BY P.L.198-2001,
SECTION 104, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2002 (RETROACTIVE)]: Sec. 3. (a) The
county fiscal body shall fix the compensation of officers, deputies, and
other employees whose compensation is payable from the county
general fund, county highway fund, county health fund, county park
and recreation fund, aviation fund, or any other fund from which the
county auditor issues warrants for compensation. This includes the
power to:
(1) fix the number of officers, deputies, and other employees;
(2) describe and classify positions and services;
(3) adopt schedules of compensation; and
(4) hire or contract with persons to assist in the development of
schedules of compensation.
(b) The county fiscal body shall fix the annual compensation of
provide for a county assessor who has attained a level two certification
under IC 6-1.1-35.5 at an amount that is to receive annually one
thousand dollars ($1,000), more than which is in addition to and not
part of the annual compensation of an the assessor. who has not
attained a level two certification. The county fiscal body shall fix the
annual compensation of provide for a county or township deputy
assessor who has attained a level two certification under IC 6-1.1-35.5
at an amount that is to receive annually five hundred dollars ($500),
more than which is in addition to and not part of the annual
compensation of a the county or township deputy assessor. who has not
attained a level two certification.
(c) Notwithstanding subsection (a), the board of each local health
department shall prescribe the duties of all its officers and employees,
recommend the number of positions, describe and classify positions
and services, adopt schedules of compensation, and hire and contract
with persons to assist in the development of schedules of
compensation.
(d) This section does not apply to community corrections programs
(as defined in IC 11-12-1-1 and IC 35-38-2.6-2).
SOURCE: IC 36-2-5-13; (02)CR119601.49. -->
SECTION 49. IC 36-2-5-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. The
compensation of an elected county officer may not be changed in the
year for which it is fixed. The compensation of other county officers,
deputies, and employees or the number of each may be changed at any
time on:
(1) the application of the county fiscal body or the affected
officer, department, commission or agency; and
(2) a two-thirds (2/3) majority vote of the county fiscal body.
SOURCE: IC 36-2-9-20; (02)CR119601.50. -->
SECTION 50. IC 36-2-9-20 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 20. The county auditor shall:
(1) maintain an electronic data file of the information
contained on the tax duplicate for all:
(A) parcels; and
(B) personal property returns;
for each township in the county as of each assessment date;
(2) maintain the file in the form required by:
(A) the legislative services agency; and
(B) the department of local government finance; and
(3) transmit the data in the file with respect to the assessment
date of each year before October 1 of the year to:
(A) the legislative services agency; and
(B) the department of local government finance.".
SOURCE: Page 18, line 10; (02)CR119601.18. -->
Page 18, between lines 10 and 11, begin a new paragraph and insert:
SOURCE: IC 36-7-31.3-1; (02)CR119601.14. -->
"SECTION 14. IC 36-7-31.3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 1. Except as provided
in section 8(b) of this chapter, this chapter applies only to a city or a
county without a consolidated city that has a professional sports
franchise playing the majority of its home games in a facility owned by
the city, the county, a school corporation, or a board under IC 36-9-13,
IC 36-10-8, IC 36-10-10, or IC 36-10-11.
SOURCE: IC 36-7-31.3-4; (02)CR119601.51. -->
SECTION 51. IC 36-7-31.3-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 4. As used in this
chapter, "covered taxes" means
the part of the following
taxes
attributable to the operation of a facility designated as part of a tax
area under section 8 of this chapter:
(1) The state gross retail tax imposed under IC 6-2.5-2-1 or use
tax imposed under IC 6-2.5-3-2.
(2) An adjusted gross income tax imposed under IC 6-3-2-1 on an
individual.
(3) A county option income tax imposed under IC 6-3.5.
(4) Except in a county having a population of more than three
hundred thousand (300,000) but less than four hundred
thousand (400,000), a food and beverage tax imposed under
IC 6-9.
SOURCE: IC 36-7-31.3-5.5; (02)CR119601.52. -->
SECTION 52. IC 36-7-31.3-5.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 5.5. As used in this chapter,
"designating body" means a:
(1) city legislative body; or
(2) county legislative body;
that may establish a tax area under this chapter.
SOURCE: IC 36-7-31.3-8; (02)CR119601.53. -->
SECTION 53. IC 36-7-31.3-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 8.
(a) A
city or county
legislative designating body
may
establish designate as part of a
professional sports and convention development area any facility that
is:
(1)
owned by the
city, the county,
a
school corporation,
or a
board
under
IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and
used by a professional sports franchise
for practice or
competitive sporting events; or
(2) owned by the city, the county,
or a board
under
IC 36-9-13,
IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used
as one (1) of
the following:
(A) A facility used principally for convention or tourism
related events
serving national or regional markets.
(B) An airport.
(C) A museum.
(D) A zoo.
(E) A facility used for public attractions of national
significance.
(F) A performing arts venue.
(G) A county courthouse registered on the National
Register of Historic Places.
A facility may not include a private golf course or related
improvements. The tax area may include only facilities described in
this section
and any parcel of land on which
the a facility is located. An
area may contain noncontiguous tracts of land within the city, or
county, or school corporation.
(b) Except for a tax area that is located in a city having a
population of more than one hundred fifty thousand (150,000) but
less than five hundred thousand (500,000), a tax area must include
at least one (1) facility described in subsection (a)(1).
(c) A tax area may contain other facilities not owned by the
designating body if:
(1) the facility is owned by a city, the county, a school
corporation, or a board established under IC 36-9-13,
IC 36-10-8, IC 36-10-10, or IC 36-10-11; and
(2) an agreement exists between the designating body and the
owner of the facility specifying the distribution and uses of the
covered taxes to be allocated under this chapter.
SOURCE: IC 36-7-31.3-9; (02)CR119601.54. -->
SECTION 54. IC 36-7-31.3-9, AS AMENDED BY P.L.174-2001,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 9. (a) A tax area must be initially established by
resolution:
(1) except as provided in subdivision (2), before July 1, 1999; or
(2) in the case of a second class city, before July 1,
2002; 2003;
according to the procedures set forth for the establishment of an
economic development area under IC 36-7-14. A tax area may be
changed or the terms governing the tax area revised in the same manner
as the establishment of the initial tax area.
Only one (1) tax area may
be created in each county.
(b) In establishing the tax area, the
city or county legislative
designating body must make the following findings instead of the
findings required for the establishment of economic development areas:
(1)
Except for a tax area in a city having a population of more
than one hundred fifty thousand (150,000) but less than five
hundred thousand (500,000), there is a capital improvement that
will be undertaken or has been undertaken in the tax area for a
facility that is used
(A) by a professional sports franchise
for practice or
(B) for convention or tourism related events. competitive
sporting events.
A tax area to which this subdivision applies may also include
a capital improvement that will be undertaken or has been
undertaken in the tax area for a facility that is used for any
purpose specified in section 8(a)(2) of this chapter.
(2) For a tax area in a city having a population of more than
one hundred fifty thousand (150,000) but less than five
hundred thousand (500,000), there is a capital improvement
that will be undertaken or has been undertaken in the tax
area for a facility that is used for any purpose specified in
section 8(a) of this chapter.
(3) The capital improvement that will be undertaken or that has
been undertaken in the tax area will benefit the public health and
welfare and will be of public utility and benefit.
(3) (4) The capital improvement that will be undertaken or that
has been undertaken in the tax area will protect or increase state
and local tax bases and tax revenues.
(c) The tax area established under this chapter is a special taxing
district authorized by the general assembly to enable the designating
body to provide special benefits to taxpayers in the tax area by
promoting economic development that is of public use and benefit.
SOURCE: IC 36-7-31.3-11; (02)CR119601.55. -->
SECTION 55. IC 36-7-31.3-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 11. Upon adoption of
a resolution establishing a tax area under section 10 of this chapter, the
city or county legislative designating body shall submit the resolution
to the budget committee for review and recommendation to the budget
agency.
SOURCE: IC 36-7-31.3-13; (02)CR119601.56. -->
SECTION 56. IC 36-7-31.3-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 13. When the city or
county legislative designating body adopts an allocation provision, the
county auditor shall notify the department by certified mail of the
adoption of the provision and shall include with the notification a
complete list of the following:
(1) Employers in the tax area.
(2) Street names and the range of street numbers of each street in
the tax area.
The county auditor shall update the list before July 1 of each year.
SOURCE: IC 36-7-31.3-17; (02)CR119601.57. -->
SECTION 57. IC 36-7-31.3-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 17. The department
shall notify the county auditor of the amount of taxes to be distributed
to the county treasurer.
For tax areas described in section 8(c) of this
chapter, the department shall notify the county auditor of the
amount of taxes to be distributed to each party to the agreement.
The notice must specify the distribution and uses of covered taxes
to be allocated under this chapter.
SOURCE: IC 36-7-31.3-19; (02)CR119601.58. -->
SECTION 58. IC 36-7-31.3-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 19. The resolution
establishing the tax area must designate the use of the funds. The funds
are to be used only for the following:
(1) Except in a tax area in a city having a population of more
than one hundred fifty thousand (150,000) but less than five
hundred thousand (500,000), a capital improvement that will
construct or equip a facility
(A) owned by the city, the county, a school corporation, or a board
under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11 and
used by a professional sports franchise or
(B) for practice or competitive sporting events. In a tax area
to which this subdivision applies, funds may also be used for
a capital improvement that will construct or equip a facility
owned by the city, the county, or a board under IC 36-9-13,
IC 36-10-8, IC 36-10-10, or IC 36-10-11 and used for convention
and tourism related events; or any purpose specified in section
8(a)(2) of this chapter.
(2) In a city having a population of more than one hundred
fifty thousand (150,000) but less than five hundred thousand
(500,000), a capital improvement that will construct or equip
a facility owned by the city, the county, a school corporation,
or a board under IC 36-9-13, IC 36-10-8, IC 36-10-10, or
IC 36-10-11 and used for any purpose specified in section 8(a)
of this chapter.
(3) The financing or refinancing of a capital improvement
described in subdivision (1) or (2) or the payment of lease
payments for a capital improvement described in subdivision (1)
or (2).
SOURCE: IC 36-7-31.3-20; (02)CR119601.59. -->
SECTION 59. IC 36-7-31.3-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 20. The city or county
legislative designating body shall repay to the professional sports
development area fund any amount that is distributed to the city or
county legislative designating body and used for:
(1) a purpose that is not described in this chapter; or
(2) a facility or facility site other than the facility and facility site
to which covered taxes are designated under the resolution
described in section 10 of this chapter.
The department shall distribute the covered taxes repaid to the
professional sports development area fund under this section
proportionately to the funds and the political subdivisions that would
have received the covered taxes if the covered taxes had not been
allocated to the tax area under this chapter.".
SOURCE: Page 19, line 28; (02)CR119601.19. -->
Page 19, between lines 28 and 29, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-13.6; IC 6-1.1-4-13.8; IC 6-1.1-33; IC 6-1.1-38.
; (02)CR119601.39. -->
"SECTION 39. THE FOLLOWING ARE REPEALED
[EFFECTIVE UPON PASSAGE]: IC 6-1.1-4-13.6; IC 6-1.1-4-13.8;
IC 6-1.1-33; IC 6-1.1-38.
SOURCE: ; (02)CR119601.60. -->
SECTION 60. P.L.198-2001, SECTION 117, IS AMENDED TO
READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001
(RETROACTIVE)]: SECTION 117. (a) IC 6-1.1-15-3 and
IC 6-1.1-15-4, both as amended by
this act, P.L.198-2001, apply to
petitions for review filed under IC 6-1.1-15-3, as amended by
this act,
P.L.198-2001, with respect to notices of action of the county property
tax assessment board of appeals issued after December 31, 2001.
(b) IC 6-1.1-15-5 and IC 6-1.1-15-6, both as amended by
this act,
P.L.198-2001, apply to petitions for judicial review of final
determinations issued under IC 6-1.1-15-4, as amended by
this act,
P.L.198-2001, after December 31, 2001.
(c) Petitions for review filed under IC 6-1.1-15-3 with respect to
notices of action of the county property tax assessment board of appeals
issued before January 1, 2002, that are pending before the state board
of tax commissioners on December 31, 2001:
(1) are transferred to the Indiana board of tax review; and
(2) are subject to the law in effect before amendments under
this
act. P.L.198-2001.
The state board of tax commissioners shall transfer to the Indiana board
of tax review by January 1, 2002, the records relating to each petition
for review referred to in this subsection.
(d)
Except as provided in subsection (e), appeals initiated under
IC 6-1.1-15-5 of final determinations of the state board of tax
commissioners issued before January 1, 2002, are subject to the law in
effect before amendments under
this act. P.L.198-2001.
(e)
Appeals initiated under IC 6-1.1-15-5 of final determinations
of the state board of tax commissioners issued after June 30, 2001,
and before January 1, 2002, are subject to IC 33-3-5-14.7, as added
by P.L.198-2001.
(f) IC 33-3-5-14, as amended by
this act, P.L.198-2001, and
IC 33-3-5-14.2, IC 33-3-5-14.5, and IC 33-3-5-14.8, all as added by
this
act, P.L.198-2001, apply to appeals initiated under IC 6-1.1-15-5, as
amended by
this act, P.L.198-2001, of final determinations of the
Indiana board of tax review issued after December 31, 2001.
(f) (g) The following, each as amended by
this act, P.L.198-2001,
apply to refunds on refund claims filed after December 31, 2001:
IC 6-1.1-26-2
IC 6-1.1-26-3
IC 6-1.1-26-4
IC 6-1.1-26-5.
SOURCE: ; (02)CR119601.61. -->
SECTION 61. [EFFECTIVE UPON PASSAGE] The appointment
by the governor of the commissioner of the department of local
government finance before the effective date of this act is legalized
and validated as if the appointment had been made on or after the
effective date of this act.".
SOURCE: Page 20, line 8; (02)CR119601.20. -->
Page 20, between lines 8 and 9, begin a new paragraph and insert:
SOURCE: ; (02)CR119601.34. -->
"SECTION 34. [EFFECTIVE UPON PASSAGE] (a)
Notwithstanding IC 6-3.5-1.1-3, the county council of a county
described in IC 6-3.5-1.1-2.8, as added by this act, may adopt an
ordinance to increase the county's adjusted gross income tax rate
after March 31, 2002, and before September 20, 2002.
(b) Notwithstanding IC 6-3.5-1.1-3, an ordinance adopted under
subsection (a) takes effect January 1, 2003.
(c) This SECTION expires January 2, 2003.
SOURCE: ; (02)CR119601.62. -->
SECTION 62. [EFFECTIVE UPON PASSAGE] (
a) As used in this
SECTION, "department" refers to the department of state
revenue.
(b) Notwithstanding IC 6-3.5-1.1-3, the county council of a
county described in IC 6-3.5-1.1-2.9, as added by this act, may
adopt an ordinance to increase the county's county adjusted gross
income tax rate after March 31, 2002, and before September 20,
2002.
(c) Notwithstanding IC 6-3.5-1.1-3, an ordinance adopted under
this SECTION before June 1, 2002, takes effect July 1, 2002. In
determining the certified distribution for the calendar year
beginning January 1, 2003, as required under IC 6-3.5-1.1-9 to be
performed before July 2, 2002, for a county adopting an ordinance
within the time specified in this subsection, the department shall
take into account the certified ordinance forwarded to the
department under IC 6-3.5-1.1-3(c) in determining the amount of
the county's certified distribution for the calendar year beginning
January 1, 2003.
(d) Notwithstanding IC 6-3.5-1.1-3, an ordinance adopted under
this SECTION after May 31, 2002, takes effect January 1, 2003.
Not later than thirty (30) days after receiving the certified
ordinance under IC 6-3.5-1.1-3(c) from a county adopting an
ordinance within the time specified in this subsection, the
department shall revise the county's certified distribution
determined under IC 6-3.5-1.1-9 for the calendar year beginning
January 1, 2003, to take into account the increased county adjusted
gross income tax rate specified in the certified ordinance.
Notwithstanding IC 6-3.5-1.1-10, as amended by this act, the first
distribution reflecting the increased county adjusted gross income
tax rate shall be made to the county treasurer beginning November
1, 2003.
(e) This SECTION expires January 1, 2004.
SECTION 63. [EFFECTIVE UPON PASSAGE] ( a) As used in
this SECTION, "department" refers to the department of state
revenue.
(b) Notwithstanding IC 6-3.5-1.1-3, the county council of a
county described in IC 6-3.5-1.1-3.6, as added by this act, may
adopt an ordinance to increase the county's county adjusted gross
income tax rate after March 31, 2002, and before September 20,
2002.
(c) Notwithstanding IC 6-3.5-1.1-3, an ordinance adopted under
this SECTION before June 1, 2002, takes effect July 1, 2002. In
determining the certified distribution for the calendar year
beginning January 1, 2003, as required under IC 6-3.5-1.1-9 to be
performed before July 2, 2002, for a county adopting an ordinance
within the time specified in this subsection, the department shall
take into account the certified ordinance forwarded to the
department under IC 6-3.5-1.1-3(c) in determining the amount of
the county's certified distribution for the calendar year beginning
January 1, 2003.
(d) Notwithstanding IC 6-3.5-1.1-3, an ordinance adopted under
this SECTION after May 31, 2002, takes effect January 1, 2003.
Not later than thirty (30) days after receiving the certified
ordinance under IC 6-3.5-1.1-3(c) from a county adopting an
ordinance within the time specified in this subsection, the
department shall revise the county's certified distribution
determined under IC 6-3.5-1.1-9 for the calendar year beginning
January 1, 2003, to take into account the increased county adjusted
gross income tax rate specified in the certified ordinance.
Notwithstanding IC 6-3.5-1.1-10, as amended by this act, the first
distribution reflecting the increased county adjusted gross income
tax rate shall be made to the county treasurer beginning November
1, 2003.
(e) This SECTION expires January 1, 2004.
SOURCE: ; (02)CR119601.64. -->
SECTION 64. [EFFECTIVE UPON PASSAGE]
(a) IC 6-1.1-10-21,
as amended by this act, applies only to property taxes first due and
payable after December 31, 2002.
(b) This SECTION expires January 1, 2004.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1196 as introduced, and as amended by the
consent of the House Ways and Means Committee on January 29,
2002.)
and when so amended that said bill do pass.
__________________________________
CR119601/DI 92 2002