AN ACT to amend the Indiana Code concerning taxation and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
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.
SECTION 2. IC 4-33-12-6, AS AMENDED BY P.L.215-2001,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 6. (a) The department shall place in the state
general fund the tax revenue collected under this chapter.
(b) Except as provided by subsection subsections (c) and (d) and
IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following
amounts:
(1) One dollar ($1) of the admissions tax collected by the licensed
owner for each person embarking on a riverboat during the
quarter shall be paid to:
(A) the city in which the riverboat is docked, if the city:
(i) is described in IC 4-33-6-1(a)(1) through
IC 4-33-6-1(a)(4) or in IC 4-33-6-1(b); located in a county
having a population of more than one hundred ten
thousand (110,000) but less than one hundred fifteen
thousand (115,000); or
(ii) is contiguous to the Ohio River and is the largest city in
the county; and
(B) the county in which the riverboat is docked, if the
riverboat is not docked in a city described in clause (A).
(2) One dollar ($1) of the admissions tax collected by the licensed
owner for each person embarking on a riverboat during the
quarter shall be paid to the county in which the riverboat is
docked. In the case of a county described in subdivision (1)(B),
this one dollar ($1) is in addition to the one dollar ($1) received
under subdivision (1)(B).
(3) Ten cents ($0.10) of the admissions tax collected by the
licensed owner for each person embarking on a riverboat during
the quarter shall be paid to the county convention and visitors
bureau or promotion fund for the county in which the riverboat is
docked.
(4) Fifteen cents ($0.15) of the admissions tax collected by the
licensed owner for each person embarking on a riverboat during
a quarter shall be paid to the state fair commission, for use in any
activity that the commission is authorized to carry out under
IC 15-1.5-3.
(5) Ten cents ($0.10) of the admissions tax collected by the
licensed owner for each person embarking on a riverboat during
the quarter shall be paid to the division of mental health and
addiction. The division shall allocate at least twenty-five percent
(25%) of the funds derived from the admissions tax to the
prevention and treatment of compulsive gambling.
(6) Sixty-five cents ($0.65) of the admissions tax collected by the
licensed owner for each person embarking on a riverboat during
the quarter shall be paid to the Indiana horse racing commission
to be distributed as follows, in amounts determined by the Indiana
horse racing commission, for the promotion and operation of
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made
for long term capital investment or construction and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(c) With respect to tax revenue collected from a riverboat that
operates on Patoka Lake, the treasurer of state shall quarterly pay the
following amounts:
(1) The counties described in IC 4-33-1-1(3) shall receive one
dollar ($1) of the admissions tax collected for each person
embarking on the riverboat during the quarter. This amount shall
be divided equally among the counties described in
IC 4-33-1-1(3).
(2) The Patoka Lake development account established under
IC 4-33-15 shall receive one dollar ($1) of the admissions tax
collected for each person embarking on the riverboat during the
quarter.
(3) The resource conservation and development program that:
(A) is established under 16 U.S.C. 3451 et seq.; and
(B) serves the Patoka Lake area;
twenty-five percent (25%) of the funds derived from the
admissions tax to the prevention and treatment of compulsive
gambling.
(7) Sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person embarking on a riverboat
during the quarter shall be paid to the Indiana horse racing
commission to be distributed as follows, in amounts
determined by the Indiana horse racing commission, for the
promotion and operation of horse racing in Indiana:
(A) To one (1) or more breed development funds
established by the Indiana horse racing commission under
IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may
make a grant under this clause only for purses,
promotions, and routine operations of the racetrack. No
grants shall be made for long term capital investment or
construction, and no grants shall be made before the
racetrack becomes operational and is offering a racing
schedule.
(d) (e) Money paid to a unit of local government under subsection
(b)(1) through (b)(2), or subsection (c)(1), or (d)(1) through (d)(2):
(1) must be paid to the fiscal officer of the unit and may be
deposited in the unit's general fund or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under
IC 6-1.1-18.5, but may be used at the discretion of the unit to
reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(e) (f) Money paid by the treasurer of state under subsection (b)(3)
or (d)(3) shall be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(f) (g) Money received by the division of mental health and
addiction under subsections (b)(5), and (c)(5), and (d)(6):
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.
SECTION 7. IC 6-1.1-4-27.5, AS AMENDED BY P.L.198-2001,
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 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.
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 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 department of 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 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 department of 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 department of local government finance; and
(9) any other provisions required by the department of 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. If the department of local
government finance terminates a contract before completion of the
work described in this subsection, the department shall contract
for completion of the work as promptly as possible under
IC 5-22-6. 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 department of 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 Indiana board. The procedures and time limitations that
apply to an appeal to the Indiana board of a determination of the
department of local government finance apply to an appeal under this
subsection. A determination by the Indiana board 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.
(g) In order to obtain a review by the Indiana board under
subsection (f), the taxpayer must file a petition for review with the
appropriate county assessor within forty-five (45) days after the
notice of the department of local government finance is given to the
taxpayer under subsection (f). This subsection expires June 30,
2004. (h) The department of local government finance shall mail the
notice required by subsection
(e)(d) (f) within ninety (90) days after the
department receives the report for a parcel from the professional
appraisal firm. This subsection expires June 30, 2004.
(f) (i) The qualifying county shall pay the cost of a any contract
under this section which shall be paid without appropriation from the
county property reassessment fund. of the qualifying county
established under section 27 of this chapter. A contractor may
periodically submit bills for partial payment of work performed
under a contract. 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 five hundred thousand
dollars ($25,500,000). 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.
(g) (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 department of local government finance 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.
(h) (k) With respect to a general reassessment of real property to be
completed under section 4 of this chapter for an assessment date after
the March 1, 2002, assessment date, the department of 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 department of local government finance may
contract to have the review performed by an appraisal firm. The
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.
(i) (l) If:
(1) the variance determined under subsection (h) (k) exceeds ten
percent (10%); and
(2) the department of local government finance determines after
holding hearings on the matter that a special reassessment should
be conducted;
the department shall contract for a special reassessment by an appraisal
firm to correct the valuation of the property.
from the department or the contractor. If a township assessor or county
assessor qualifying official (as defined in IC 33-3-5-2.5) fails to
provide the requested information within the time permitted in this
subsection, the department of local government finance or the
department's contractor may seek an order of the tax court under
IC 33-3-5-2.5 for production of the information.
(p) (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.
SECTION 9. 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 county auditor shall make the
real property lists and the plats described in sections 1 through 8
of this chapter unless the township assessor determines to assume
the duty from the county auditor.
(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.
SECTION 10. 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.
SECTION 11. 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.
SECTION 12. 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) one hundred dollars ($100); or
(2) twenty-five thousandths percent (0.025%) of the sale price
of the real property transferred under the conveyance
document.
(c) The township assessor in a county containing a consolidated
city, or the county assessor in any other county, shall:
(1) determine the penalty imposed under this section;
(2) assess the penalty to the party to a conveyance; and
(3) notify the party to the conveyance that the penalty is
payable not later than thirty (30) days after notice of the
assessment.
(d) The county auditor shall:
(1) collect the penalty imposed under this section;
(2) deposit penalty collections as required under section 4 of
this chapter; and
(3) notify the county prosecuting attorney of delinquent
payments.
(e) 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.
SECTION 13. 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.
SECTION 14.
IC 6-1.1-10-42
IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2000 (RETROACTIVE)]: Sec. 42. (a) A
corporation that is:
(1) nonprofit; and
(2) participates in the small business incubator program
under
IC 4-4-18
;
is exempt from property taxation to the extent of tangible property
used for small business incubation.
(b) A corporation that wishes to obtain an exemption from
property taxation under this section must file an exemption
application under IC 6-1.1-11.
SECTION 15. 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.
SECTION 16. IC 6-1.1-11-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. Each county
auditor shall, on behalf of the county, collect a fee of two dollars ($2)
for each exemption application filed with him under this chapter. Each
fee shall be accounted for and paid into the county general fund at the
close of each month in the same manner as are other fees due the
county. No other fee may be charged by a county auditor, or his the
county auditor's employees, for filing or preparing an exemption
application.
SECTION 17. IC 6-1.1-12.1-4.5, AS AMENDED BY P.L.4-2000,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
MARCH 1, 2002 (RETROACTIVE)]: Sec. 4.5. (a) For purposes of this
section, "personal property" means personal property other than
inventory (as defined in IC 6-1.1-3-11(a)).
(b) An applicant must provide a statement of benefits to the
designating body. The applicant must provide the completed statement
of benefits form to the designating body before the hearing specified in
section 2.5(c) of this chapter or before the installation of the new
manufacturing equipment or new research and development
equipment, or both, for which the person desires to claim a deduction
under this chapter. The state board of tax commissioners shall prescribe
a form for the statement of benefits. The statement of benefits must
include the following information:
(1) A description of the new manufacturing equipment or new
research and development equipment, or both, that the person
proposes to acquire.
(2) With respect to:
(A) new manufacturing equipment not used to dispose of solid
waste or hazardous waste by converting the solid waste or
hazardous waste into energy or other useful products; and
(B) new research and development equipment;
an estimate of the number of individuals who will be employed or
whose employment will be retained by the person as a result of
the installation of the new manufacturing equipment or new
research and development equipment, or both, and an estimate of
the annual salaries of these individuals.
(3) An estimate of the cost of the new manufacturing equipment
or new research and development equipment, or both.
(4) With respect to new manufacturing equipment used to dispose
of solid waste or hazardous waste by converting the solid waste
or hazardous waste into energy or other useful products, an
estimate of the amount of solid waste or hazardous waste that will
be converted into energy or other useful products by the new
manufacturing equipment.
With the approval of the state board of tax commissioners, the
statement of benefits may be incorporated in a designation application.
Notwithstanding any other law, a statement of benefits is a public
record that may be inspected and copied under IC 5-14-3-3.
(c) The designating body must review the statement of benefits
required under subsection (b). The designating body shall determine
whether an area should be designated an economic revitalization area
or whether the deduction shall be allowed, based on (and after it has
made) the following findings:
(1) Whether the estimate of the cost of the new manufacturing
equipment or new research and development equipment, or both,
is reasonable for equipment of that type.
(2) With respect to:
(A) new manufacturing equipment not used to dispose of solid
waste or hazardous waste by converting the solid waste or
hazardous waste into energy or other useful products; and
(B) new research and development equipment;
whether the estimate of the number of individuals who will be
employed or whose employment will be retained can be
reasonably expected to result from the installation of the new
manufacturing equipment or new research and development
equipment, or both.
(3) Whether the estimate of the annual salaries of those
individuals who will be employed or whose employment will be
retained can be reasonably expected to result from the proposed
installation of new manufacturing equipment or new research and
development equipment, or both.
(4) With respect to new manufacturing equipment used to dispose
of solid waste or hazardous waste by converting the solid waste
or hazardous waste into energy or other useful products, whether
the estimate of the amount of solid waste or hazardous waste that
will be converted into energy or other useful products can be
reasonably expected to result from the installation of the new
manufacturing equipment.
(5) Whether any other benefits about which information was
requested are benefits that can be reasonably expected to result
from the proposed installation of new manufacturing equipment
or new research and development equipment, or both.
(6) Whether the totality of benefits is sufficient to justify the
deduction.
The designating body may not designate an area an economic
revitalization area or approve the deduction unless it makes the
findings required by this subsection in the affirmative.
(d) Except as provided in subsection (f), an owner of new
manufacturing equipment whose statement of benefits is approved
before May 1, 1991, is entitled to a deduction from the assessed value
of that equipment for a period of five (5) years. Except as provided in
subsections (f) and (i), subsection (h), an owner of new manufacturing
equipment or new research and development equipment, or both,
whose statement of benefits is approved after June 30, 2000, is entitled
to a deduction from the assessed value of that equipment for the
number of years determined by the designating body under subsection
(h). (g). Except as provided in subsections subsection (f), and (g), and
in section 2(i)(3) of this chapter, the amount of the deduction that an
owner is entitled to for a particular year equals the product of:
(1) the assessed value of the new manufacturing equipment or
new research and development equipment, or both, in the year
that the equipment is installed; of deduction under the table set
forth in subsection (e); multiplied by
(2) the percentage prescribed in the table set forth in subsection
(e).
resolution shall be sent to the county auditor and the state board
of tax commissioners.
A determination about the number of years the deduction is allowed
that is made under subdivision (1) is final and may not be changed by
following the procedure under subdivision (2).
(i) (h) The owner of new manufacturing equipment that is directly
used to dispose of hazardous waste is not entitled to the deduction
provided by this section for a particular assessment year if during that
assessment year the owner:
(1) is convicted of a violation under IC 13-7-13-3 (repealed),
IC 13-7-13-4 (repealed), or IC 13-30-6; or
(2) is subject to an order or a consent decree with respect to
property located in Indiana based on a violation of a federal or
state rule, regulation, or statute governing the treatment, storage,
or disposal of hazardous wastes that had a major or moderate
potential for harm.
SECTION 18. 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
after the conference there are no items listed in the petition on
which there is disagreement:
(1) the township assessor shall give notice to the petitioner, the
county property tax assessment board of appeals, and the
county assessor of the assessment in the amount agreed to by
the petitioner and the township assessor; and
(2) the county property tax assessment board of appeals may
reserve the right to change the assessment under IC 6-1.1-9.
If after the conference there are items listed in the petition on which
there is disagreement, the county 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. The township
assessor or county assessor for the county must present the basis for the
assessment decision on these items 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.
SECTION 19. 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.
(f) If the county executive determines upon a request under this
subsection to not appeal to the tax court:
(1) 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; and
(2) the petitioner may not be represented by the attorney
general in an action described in subdivision (1).
SECTION 20. 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.
political subdivision shall adopt with its budget a finding concerning
the objections in the petition and any testimony presented at the
adoption hearing.
(d) This subsection does not apply to a school corporation. Each
year at least two (2) days before the first meeting of the county board
of tax adjustment held under IC 6-1.1-29-4, a political subdivision shall
file with the county auditor:
(1) a statement of the tax rate and levy fixed by the political
subdivision for the ensuing budget year;
(2) two (2) copies of the budget adopted by the political
subdivision for the ensuing budget year; and
(3) two (2) copies of any findings adopted under subsection (c).
Each year the county auditor shall present these items to the county
board of tax adjustment at the board's first meeting.
(e) In a consolidated city and county and in a second class city, the
clerk of the fiscal body shall, notwithstanding subsection (d), file the
adopted budget and tax ordinances with the county board of tax
adjustment within two (2) days after the ordinances are signed by the
executive, or within two (2) days after action is taken by the fiscal body
to override a veto of the ordinances, whichever is later.
(f) If a fiscal body does not fix the budget, tax rate, and tax levy
of the political subdivisions for the ensuing budget year as required
under this section, the most recent annual appropriations and
annual tax levy are continued for the ensuing budget year.
SECTION 25. IC 6-1.1-17-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 13. (a) Except as
provided in subsection (b), ten (10) or more taxpayers may initiate an
appeal from the county board of tax adjustment's action on a political
subdivision's budget by filing a statement of their objections with the
county auditor. The statement must be filed within ten (10) days after
the publication of the notice required by section 12 of this chapter. The
statement shall specifically identify the provisions of the budget and
tax levy to which the taxpayers object. The county auditor shall forward
the statement, with the budget, to the state board of tax commissioners.
department of local government finance.
(b) This subsection applies to provisions of the budget and tax
levy of a political subdivision:
(1) against which an objection petition was filed under section
5(b) of this chapter; and
(2) that were not changed by the fiscal body of the political
subdivision after hearing the objections.
A group of ten (10) or more taxpayers may not initiate an appeal
under subsection (a) against provisions of the budget and tax levy
if less than seventy-five percent (75%) of the objecting taxpayers
with respect to the objection petition filed under section 5(b) of this
chapter were objecting taxpayers with respect to the objection
statement filed under subsection (a) against those provisions.
SECTION 26. IC 6-1.1-18-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 9. Notwithstanding the
other provisions of this chapter, the proper officer or officers of a
political subdivision may:
(1) make an appropriation with respect to a contract for the
discovery of omitted property if the contract provides the payment
for the services performed is to be made from taxes or penalties
collected on the discovered property;
(2) (1) reappropriate money recovered from erroneous or
excessive disbursements if the error and recovery are made within
the current budget year; or
(3) (2) refund, without appropriation, money erroneously
received.
SECTION 27. IC 6-1.1-18.5-12, AS AMENDED BY SEA
357-2002, SECTION 167, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 12. (a) Any civil taxing unit that
determines that it cannot carry out its governmental functions for an
ensuing calendar year under the levy limitations imposed by section 3
of this chapter may, before October 2 September 20 of the calendar
year immediately preceding the ensuing calendar year, appeal to the
department of local government finance for relief from those levy
limitations. In the appeal the civil taxing unit must state that it will be
unable to carry out the governmental functions committed to it by law
unless it is given the authority that it is petitioning for. The civil taxing
unit must support these allegations by reasonably detailed statements
of fact.
(b) The department of local government finance shall promptly
deliver to the local government tax control board every appeal petition
it receives under subsection (a) and any materials it receives relevant
to those appeals. Upon receipt of an appeal petition, the local
government tax control board shall immediately proceed to the
examination and consideration of the merits of the civil taxing unit's
appeal.
(c) In considering an appeal, the local government tax control board
has the power to conduct hearings, require any officer or member of the
appealing civil taxing unit to appear before it, or require any officer or
member of the appealing civil taxing unit to provide the board with any
relevant records or books.
(d) If an officer or member:
(1) fails to appear at a hearing of the local government tax control
board after having been given written notice from the local
government tax control board requiring his attendance; or
(2) fails to produce for the local government tax control board's
use the books and records that the local government tax control
board by written notice required the officer or member to
produce;
then the local government tax control board may file an affidavit in the
circuit court in the jurisdiction in which the officer or member may be
found setting forth the facts of the failure.
(e) Upon the filing of an affidavit under subsection (d), the circuit
court shall promptly issue a summons, and the sheriff of the county
within which the circuit court is sitting shall serve the summons. The
summons must command the officer or member to appear before the
local government tax control board, to provide information to the local
government tax control board, or to produce books and records for the
local government tax control board's use, as the case may be.
Disobedience of the summons constitutes, and is punishable as, a
contempt of the circuit court that issued the summons.
(f) All expenses incident to the filing of an affidavit under
subsection (d) and the issuance and service of a summons shall be
charged to the officer or member against whom the summons is issued,
unless the circuit court finds that the officer or member was acting in
good faith and with reasonable cause. If the circuit court finds that the
officer or member was acting in good faith and with reasonable cause
or if an affidavit is filed and no summons is issued, the expenses shall
be charged against the county in which the affidavit was filed and shall
be allowed by the proper fiscal officers of that county.
SECTION 28. IC 6-1.1-18.5-13.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 13.6. For an appeal filed
under section 12 of this chapter, the local government tax control
board may recommend that the department of local government
finance give permission to a county to increase its levy in excess of
the limitations established under section 3 of this chapter if the
local government tax control board finds that the county needs the
increase to pay for:
(1) a new voting system; or
(2) the expansion or upgrade of an existing voting system;
under IC 3-11-6.
a statement in the hearing notice.
SECTION 30. IC 6-1.1-20-1.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 1.1. As used in this
chapter, "controlled project" means any project financed by bonds or
a lease, except for the following:
(1) A project for which the political subdivision reasonably
expects to pay:
(A) debt service; or
(B) lease rentals;
from funds other than property taxes that are exempt from the
levy limitations of IC 6-1.1-18.5 or IC 6-1.1-19. A project is not
a controlled project even though the political subdivision has
pledged to levy property taxes to pay the debt service or lease
rentals if those other funds are insufficient.
(2) A project that will not obligate cost the political subdivision
to more than two million dollars ($2,000,000). in debt service or
lease rentals.
(3) A project that is being refinanced for the purpose of providing
gross or net present value savings to taxpayers.
(4) A project for which bonds were issued or leases were entered
into before January 1, 1996, or where the state board of tax
commissioners has approved the issuance of bonds or the
execution of leases before January 1, 1996.
(5) A project that is required by a court order holding that a
federal law mandates the project.
SECTION 31. IC 6-1.1-20-3.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 3.1. A political
subdivision may not impose property taxes to pay debt service or lease
rentals without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to any organization that
delivers to the officers, before January 1 of that year, an annual
written request for such notices;
of any meeting to consider adoption of a resolution or an
ordinance making a preliminary determination to issue bonds or
enter into a lease and shall conduct a public hearing on a
preliminary determination before adoption of the resolution or
ordinance.
(2) When the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall give notice of the preliminary determination by:
notice of the preliminary determination.
(7) The county auditor must file a certificate and each petition
with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within fifteen (15) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of real
property within the political subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of real property as set forth in this section, the
political subdivision may issue bonds or enter into a lease by following
the provisions of law relating to the bonds to be issued or lease to be
entered into.
SECTION 32. IC 6-1.1-20-3.2, AS AMENDED BY SEA 357-2002,
SECTION 192, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 3.2. If a sufficient petition
requesting the application of a petition and remonstrance process has
been filed as set forth in section 3.1 of this chapter, a political
subdivision may not impose property taxes to pay debt service or lease
rentals without completing the following procedures:
(1) The proper officers of the political subdivision shall give
notice of the applicability of the petition and remonstrance
process by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in section
3.1(1)(B) of this chapter.
A notice under this subdivision must include a statement that any
owners of real property within the political subdivision who want
to petition in favor of or remonstrate against the proposed debt
service or lease payments must file petitions and remonstrances
in compliance with subdivisions (2) through (4) not earlier than
thirty (30) days or later than sixty (60) days after publication in
accordance with IC 5-3-1.
(2) Not earlier than thirty (30) days or later than sixty (60) days
after the notice under subdivision (1) is given:
(A) petitions (described in subdivision (3)) in favor of the
bonds or lease; and
business days of the filing of a petition or remonstrance under
subdivision (4), whichever applies, containing ten thousand
(10,000) signatures or less. The county auditor may take an
additional five (5) days to review and certify the petition or
remonstrance for each additional five thousand (5,000) signatures
up to a maximum of sixty (60) days. The certificate must state the
number of petitioners and remonstrators that are owners of real
property within the political subdivision.
(6) If a greater number of owners of real property within the
political subdivision sign a remonstrance than the number that
signed a petition, the bonds petitioned for may not be issued or
the lease petitioned for may not be entered into. The proper
officers of the political subdivision may not make a preliminary
determination to issue bonds or enter into a lease for the
controlled project defeated by the petition and remonstrance
process under this section or any other controlled project that is
not substantially different within one (1) year after the date of the
county auditor's certificate under subdivision (5). Withdrawal of
a petition carries the same consequences as a defeat of the
petition.
(7) After a political subdivision has gone through the petition and
remonstrance process set forth in this section, the political
subdivision is not required to follow any other remonstrance or
objection procedures under any other law (including section 5 of
this chapter) relating to bonds or leases designed to protect
owners of real property within the political subdivision from the
imposition of property taxes to pay debt service or lease rentals.
However, the political subdivision must still receive the approval
of the department of local government finance required by
IC 6-1.1-18.5-8 or IC 6-1.1-19-8.
SECTION 33. 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) section 1(4)(ii) or IC 6-1.1-26-1(4)(iii).
1(4)(iii) of this chapter.
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.
SECTION 35. 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.
SECTION 36. 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.
SECTION 37. 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, a county assessor, or an
elected township assessor 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, a county assessor, or an
elected township assessor 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, a county assessor, or an
elected township assessor 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.
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts
with a board of county commissioners, a county assessor,
or an elected township assessor under IC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any other
person; and
(2) a person referred to in subdivision (1) must return all
confidential information to the taxpayer not later than
fourteen (14) days after the earlier of:
(A) the completion of the examination of the taxpayer's
personal property return under IC 6-1.1-36-12; or
(B) the termination of the contract.
SECTION 38. IC 6-1.1-35-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 11. (a) An assessing
official, member of a county property tax assessment board of appeals,
a state board member, or an employee of any assessing official, county
assessor, or board shall immediately be dismissed from that position if
he the person discloses in an unauthorized manner any information
which that is classified as confidential under section 9 of this chapter.
(b) If an officer or employee of an entity that contracts with a
board of county commissioners, a county assessor, or an elected
township assessor under IC 6-1.1-36-12 discloses in an
unauthorized manner any information that is classified as
confidential under section 9 of this chapter:
(1) the contract between the entity and the board is void as of
the date of the disclosure;
(2) the entity forfeits all right to payments owed under the
contract after the date of disclosure;
(3) the entity and its affiliates are barred for three (3) years
after the date of disclosure from entering into a contract with
a board, a county assessor, or an elected township assessor
under IC 6-1.1-36-12; and
(4) the taxpayer whose information was disclosed has a right
of action for triple damages against the entity.
SECTION 39. 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 a county assessor, or an elected
township assessor may enter into a properly approved contract for
the discovery of property which that has been undervalued or omitted
from assessment. The contract must prohibit payment to the
contractor for discovery of undervaluation or omission with
respect to a parcel or personal property return before all appeals
of the assessment of the parcel or the assessment under the return
have been finalized. 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, a county assessor, or an
elected township assessor may not contract for services under
subsection (a) on a percentage basis.
SECTION 40. IC 6-1.5-5-1, AS ADDED BY P.L.198-2001,
SECTION 95, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) The Indiana board shall conduct
impartial review of all appeals of final determinations of the
department of local government finance made under the following:
(1) IC 6-1.1-8.
(2) IC 6-1.1-12.1.
(3) IC 6-1.1-14.
(4) IC 6-1.1-16.
(5) IC 6-1.1-26-2.
(b) Each notice of final determination issued by the department of
local government finance under a statute listed in subsection (a) must
give the taxpayer notice 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.
(c) Except as provided in subsections (e) and (f), in order to
obtain a review by the Indiana board under this section, the taxpayer
must file a petition for review with the appropriate county assessor
within forty-five (45) days after the notice of the department of local
government finance's action is given to the taxpayer.
(d) The county assessor shall transmit the a petition for review
under subsection (c) to the Indiana board within ten (10) days after it
is filed.
(e) In order to obtain a review by the Indiana board of an
appeal of a final determination of the department of local
government finance under IC 6-1.1-8-30, the public utility
company must follow the procedures in IC 6-1.1-8-30.
(f) In order to obtain a review by the Indiana board of an appeal
of a final determination of the department of local government
finance under IC 6-1.1-12.1-5.7(h), the person must follow the
procedures in IC 6-1.1-12.1-5.7(h).
SECTION 41. IC 6-3.1-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. As used in this
chapter, "credit amount" means the amount agreed to between the
board and applicant under this chapter, but not to exceed, in the case
of a credit awarded for a project to create new jobs in Indiana, the
incremental income tax withholdings attributable to the applicant's
project.
SECTION 42. IC 6-3.1-13-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 13. (a) The board
may make credit awards under this chapter to foster job creation in
Indiana or, as provided in section 15.5 of this chapter, job retention
in Indiana.
(b) The credit shall be claimed for the taxable years specified in the
taxpayer's tax credit agreement.
SECTION 43. IC 6-3.1-13-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. A person that
proposes a project to create new jobs in Indiana may apply, as
provided in section 15 of this chapter, to the board to enter into an
agreement for a tax credit under this chapter. A person that proposes
to retain existing jobs in Indiana may apply, as provided in section
15.5 of this chapter, to the board to enter into an agreement for a
tax credit under this chapter. The director shall prescribe the form of
the application.
SECTION 44. IC 6-3.1-13-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 15. This section
applies to an application proposing a project to create new jobs in
Indiana. After receipt of an application, the board may enter into an
agreement with the applicant for a credit under this chapter if the board
determines that all of the following conditions exist:
to the applicant's employees during the applicant's previous
fiscal year exceeds the average compensation paid during that
same period to all employees in the county in which the
applicant's business is located by at least five percent (5%).
(6) The applicant employs at least two hundred (200)
employees in Indiana.
(7) The applicant has prepared a plan for the use of the
credits under this chapter for:
(A) investment in facility improvements or equipment and
machinery upgrades, repairs, or retrofits; or
(B) other direct business related investments, including but
not limited to training.
(8) Receiving the tax credit is a major factor in the applicant's
decision to go forward with the project, and not receiving the
tax credit will increase the likelihood of the applicant
reducing jobs in Indiana.
(9) Awarding the tax credit will result in an overall positive
fiscal impact to the state, as certified by the budget agency
using the best available data.
(10) The applicant's business and project are economically
sound and will benefit the people of Indiana by increasing or
maintaining opportunities for employment and strengthening
the economy of Indiana.
(11) The communities affected by the potential reduction in
jobs or relocation of jobs to another site outside Indiana have
committed at least one dollar and fifty cents ($1.50) of local
incentives with respect to the retention of jobs for every three
dollars ($3) in credits provided under this chapter. For
purposes of this subdivision, local incentives include, but are
not limited to, cash grants, tax abatements, infrastructure
improvements, investment in facility rehabilitation,
construction, and training investments.
(12) The credit is not prohibited by section 16 of this chapter.
SECTION 46. IC 6-3.1-13-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17. In
determining the credit amount that should be awarded to an applicant
under section 15 of this chapter that proposes a project to create
jobs in Indiana, the board shall take into consideration the following
factors:
(1) The economy of the county where the projected investment is
to occur.
(2) The potential impact on the economy of Indiana.
agreement.
(2) The duration of the tax credit and the first taxable year for
which the credit may be claimed.
(3) The credit amount that will be allowed for each taxable year.
(4) A requirement that the taxpayer shall maintain operations at
the project location for at least two (2) times the number of years
as the term of the tax credit. A taxpayer is subject to an
assessment under section 22 of this chapter for noncompliance
with the requirement described in this subdivision.
(5) A specific method for determining the number of new
employees employed during a taxable year who are performing
jobs not previously performed by an employee.
(6) A requirement that the taxpayer shall annually report to the
board the number of new employees who are performing jobs not
previously performed by an employee, the new income tax
revenue withheld in connection with the new employees, and any
other information the director needs to perform the director's
duties under this chapter.
(7) A requirement that the director is authorized to verify with the
appropriate state agencies the amounts reported under subdivision
(6), and after doing so shall issue a certificate to the taxpayer
stating that the amounts have been verified.
(8) A requirement that the taxpayer shall provide written
notification to the director and the board not more than thirty (30)
days after the taxpayer makes or receives a proposal that would
transfer the taxpayer's state tax liability obligations to a successor
taxpayer.
(9) Any other performance conditions that the board determines
are appropriate.
SECTION 49. IC 6-3.1-13-19.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 19.5. (a) In the case of a
credit awarded for a project to retain existing jobs in Indiana, the
board shall enter into an agreement with an applicant that is
awarded a credit under this chapter. The agreement must include
all of the following:
(1) A detailed description of the business that is the subject of
the agreement.
(2) The duration of the tax credit and the first taxable year for
which the credit may be claimed.
(3) The credit amount that will be allowed for each taxable
year.
(4) A requirement that the applicant shall maintain operations
at the project location for at least two (2) times the number of
years as the term of the tax credit. An applicant is subject to
an assessment under section 22 of this chapter for
noncompliance with the requirement described in this
subdivision.
(5) A requirement that the applicant shall annually report the
following to the board:
(A) The number of employees who are employed in
Indiana by the applicant.
(B) The compensation (including benefits) paid to the
applicant's employees in Indiana.
(C) The amount of the:
(i) facility improvements;
(ii) equipment and machinery upgrades, repairs, or
retrofits; or
(iii) other direct business related investments, including
training.
(6) A requirement that the applicant shall provide written
notification to the director and the board not more than thirty
(30) days after the applicant makes or receives a proposal that
would transfer the applicant's state tax liability obligations to
a successor taxpayer.
(7) A requirement that the chief executive officer of the
company applying for a credit under this chapter must verify
under penalty of perjury that the disparity between projected
costs of the applicant's project in Indiana compared with the
costs for the project in a competing site is real and actual.
(8) Any other performance conditions that the board
determines are appropriate.
(b) An agreement between an applicant and the board must be
submitted to the budget committee for review and must be
approved by the budget agency before an applicant is awarded a
credit under this chapter for a project to retain existing jobs in
Indiana.
SECTION 50. IC 6-3.1-13-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 24. On a biennial
basis, the board shall provide for an evaluation of the tax credit
program, giving first priority to using the Indiana economic
development council, established under IC 4-3-14-4. The evaluation
shall include an assessment of the effectiveness of the program in
creating new jobs and retaining existing jobs in Indiana and of the
revenue impact of the program, and may include a review of the
practices and experiences of other states with similar programs. The
director shall submit a report on the evaluation to the governor, the
president pro tempore of the senate, and the speaker of the house of
representatives after June 30 and before November 1 in each
odd-numbered year.
SECTION 51. IC 6-3.1-20-7, AS ADDED BY P.L.151-2001,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 7. (a) The department shall before July 1 of each
year determine the amount of credits allowed under this chapter for
taxable years ending before January 1 of the year.
(b) One-half (1/2) of the amount determined by the department
under subsection (a) shall be:
(1) deducted during the year from the riverboat admissions tax
revenue otherwise payable to the county under
IC 4-33-12-6(b)(2); IC 4-33-12-6(d)(2); and
(2) paid instead to the state general fund.
(c) One-sixth (1/6) of the amount determined by the department
under subsection (a) shall be:
(1) deducted during the year from the riverboat admissions tax
revenue otherwise payable under IC 4-33-12-6(b)(1)
IC 4-33-12-6(d)(1) to each of the following:
(A) The largest city by population located in the county.
(B) The second largest city by population located in the
county.
(C) The third largest city by population located in the county;
and
(2) paid instead to the state general fund.
SECTION 52. 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.
SECTION 53. 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:
(1) 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); and
(2) a county having a population of more than forty-five
thousand (45,000) but less than forty-five thousand nine
hundred (45,900).
(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;
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.
SECTION 55. 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 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, 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.
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.
SECTION 61. 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.
SECTION 62. 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) section 17.4 of this chapter;
(B) section 17.5 of this chapter; or
(C) section 17.6 of this chapter;
before the end of the preceding year.
SECTION 63. 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.
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.
SECTION 67. 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.
SECTION 68. 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
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
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 69. 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.
SECTION 70. 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.
SECTION 71. 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 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 the purposes described in subsection (c).
SECTION 72. IC 6-8.1-3-7.1 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 7.1. (a) "Fiscal officer" has the
meaning set forth in IC 36-1-2-7.
(b) The department shall enter into an agreement with the fiscal
officer of an entity that has adopted an innkeeper's tax, a food and
beverage tax, or an admissions tax under IC 6-9 to furnish the
fiscal officer annually with:
(1) the name of each business collecting the taxes listed in this
subsection; and
(2) the amount of money collected from each business.
(c) The agreement must provide that the department must
provide the information in an electronic format that the fiscal
officer can use, as well as a paper copy.
(d) The agreement must include a provision that, unless in
accordance with a judicial order, the fiscal officer, employees of
the fiscal officer, former employees of the fiscal officer, counsel of
the fiscal officer, agents of the fiscal officer, or any other person
may not divulge the names of the businesses, the amount of taxes
paid by the businesses, or any other information disclosed to the
fiscal officer by the department.
SECTION 73. IC 6-8.1-9-14 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 14. (a) The department shall establish,
administer, and make available a centralized debt collection
program for use by state agencies to collect delinquent accounts,
charges, fees, loans, taxes, or other indebtedness owed to or being
collected by state agencies. The department's collection facilities
shall be available for use by other state agencies only when
resources are available to the department.
(b) The commissioner shall prescribe the appropriate form and
manner in which collection information is to be submitted to the
department.
(c) The debt must be delinquent and not subject to litigation,
claim, appeal, or review under the appropriate remedies of a state
agency.
(d) The department has the authority to collect for the state or
claimant agency (as defined in IC 6-8.1-9.5-1) delinquent accounts,
charges, fees, loans, taxes, or other indebtedness due the state or
claimant agency that has a formal agreement with the department
for central debt collection.
(e) The formal agreement must provide that the information
provided to the department be sufficient to establish the obligation
in court and to render the agreement as a legal judgment on behalf
of the state. After transferring a file for collection to the
department for collection, the claimant agency shall terminate all
collection procedures and be available to provide assistance to the
department. Upon receipt of a file for collection, the department
shall comply with all applicable state and federal laws governing
collection of the debt.
(f) The department may use a claimant agency's statutory
authority to collect the claimant agency's delinquent accounts,
charges, fees, loans, taxes, or other indebtedness owed to the
claimant agency.
(g) The department's right to credit against taxes due may not
be impaired by any right granted the department or other state
agency under this section.
(h) The department of state revenue may charge the claimant
agency a fee not to exceed fifteen percent (15%) of any funds the
department collects for a claimant agency. Notwithstanding any
law concerning delinquent accounts, charges, fees, loans, taxes, or
other indebtedness, the fifteen percent (15%) fee shall be added to
the amount due to the state or claimant agency when the collection
is made.
(i) Fees collected under subsection (h) shall be retained by the
department after the debt is collected for the claimant agency and
are appropriated to the department for use by the department in
administering this section.
(j) The department shall transfer any funds collected from a
debtor to the claimant agency within thirty (30) days after the end
of the month in which the funds were collected.
(k) When a claimant agency requests collection by the
department, the claimant agency shall provide the department
with:
(1) the full name;
(2) the Social Security number or federal identification
number, or both;
(3) the last known mailing address; and
(4) additional information that the department may request;
concerning the debtor.
(l) The department shall establish a minimum amount that the
department will attempt to collect for the claimant agency.
convention and visitor promotion fund:
(1) Before January 1, 2000:
(A) All of the money received under section 6 of this chapter,
if the rate set under section 6 of this chapter is not greater than
two percent (2%).
(B) The amount of money received under section 6 of this
chapter that is generated by a two percent (2%) rate, if the rate
set under section 6 of this chapter is at least two percent (2%).
(2) After December 31, 1999, and before January 1, 2003, the
amount of money received under section 6 of this chapter that is
generated by a two percent (2%) rate.
(3) After December 31, 2002, the amount of money received
under section 6 of this chapter that is generated by a two and
one-half percent (2.5%) rate.
(c) Money in this fund shall be expended only as provided in this
chapter.
(d) The commission may transfer money in the convention and
visitor promotion fund to any Indiana nonprofit corporation for the
purpose of promotion and encouragement in the county of conventions,
trade shows, visitors, or special events. The commission may transfer
money under this section only after approving the transfer. Transfers
shall be made quarterly or less frequently under this section.
SECTION 76. IC 6-9-2.5-7.5, AS AMENDED BY P.L.208-1999,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 7.5. (a) The county treasurer shall establish
a tourism capital improvement fund.
(b) The county treasurer shall deposit money in the tourism capital
improvement fund as follows:
(1) Before January 1, 2000, if the rate set under section 6 of this
chapter is greater than two percent (2%), the county treasurer
shall deposit in the tourism capital improvement fund an amount
equal to the money received under section 6 of this chapter minus
the amount generated by a two percent (2%) rate.
(2) After December 31, 1999, and before January 1, 2006, 2003,
the county treasurer shall deposit in the tourism capital
improvement fund the amount of money received under section
6 of this chapter that is generated by a one percent (1%) rate.
(3) After December 31, 2002, and before January 1, 2006, the
county treasurer shall deposit in the tourism capital
improvement fund the amount of money received under
section 6 of this chapter that is generated by a one and
one-half percent (1.5%) rate.
(4) After December 31, 2005, the county treasurer shall deposit
in the tourism capital improvement fund the amount of money
received under section 6 of this chapter that is generated by a
three and one-half percent (3%) (3.5%) rate.
(c) The commission may transfer money in the tourism capital
improvement fund to:
(1) the county government, a city government, or a separate body
corporate and politic in a county described in section 1 of this
chapter; or
(2) any Indiana nonprofit corporation;
for the purpose of making capital improvements in the county that
promote conventions, tourism, or recreation. The commission may
transfer money under this section only after approving the transfer.
Transfers shall be made quarterly or less frequently under this section.
SECTION 77. 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).
SECTION 39, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 17. (a) Except as provided in subsection
subsections (b) and (d), if an applicant for or a recipient of Medicaid:
(1) establishes one (1) irrevocable trust that has a value of not
more than ten thousand dollars ($10,000), exclusive of interest,
and is established for the sole purpose of providing money for the
burial of the applicant or recipient;
(2) enters into an irrevocable prepaid funeral agreement having a
value of not more than ten thousand dollars ($10,000); or
(3) owns a life insurance policy with a face value of not more than
ten thousand dollars ($10,000) and with respect to which
provision is made to pay not more than ten thousand dollars
($10,000) toward the applicant's or recipient's funeral expenses;
the value of the trust, prepaid funeral agreement, or life insurance
policy may not be considered as a resource in determining the
applicant's or recipient's eligibility for Medicaid.
(b) Subject to subsection (d), if an applicant for or a recipient of
Medicaid establishes an irrevocable trust or escrow under IC 30-2-13,
the entire value of the trust or escrow may not be considered as a
resource in determining the applicant's or recipient's eligibility for
Medicaid.
(c) If an applicant for or a recipient of Medicaid owns resources
described in subsection (a) and the total value of those resources is
more than ten thousand dollars ($10,000), the value of those resources
that is more than ten thousand dollars ($10,000) may be considered as
a resource in determining the applicant's or recipient's eligibility for
Medicaid.
(d) In order for a trust, an escrow, a life insurance policy, or a
prepaid funeral agreement to be exempt as a resource in
determining an applicant's or a recipient's eligibility for Medicaid
under this section, the applicant or recipient must designate the
office or the applicant's or recipient's estate to receive any
remaining amounts after delivery of all services and merchandise
under the contract as reimbursement for Medicaid assistance
provided to the applicant or recipient after fifty-five (55) years of
age. The office may receive funds under this subsection only to the
extent permitted by 42 U.S.C. 1396p. The computation of
remaining amounts shall be made as of the date of delivery of
services and merchandise under the contract and must be the
excess, if any, derived from:
(1) growth in principal;
(2) accumulation and reinvestment of dividends;
(3) accumulation and reinvestment of interest; and
(4) accumulation and reinvestment of distributions;
on the applicant's or recipient's trust, escrow, life insurance policy,
or prepaid funeral agreement over and above the seller's current
retail price of all services, merchandise, and cash advance items set
forth in the applicant's or recipient's contract.
SECTION 81. IC 12-15-8.5 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 8.5. Liens on Real Property of Medicaid Recipients
Sec. 1. As used in this chapter, "medical institution" means any
of the following:
(1) A hospital.
(2) A nursing facility.
(3) An intermediate care facility for the mentally retarded.
Sec. 2. Subject to section 10 of this chapter, when the office, in
accordance with 42 U.S.C. 1396p, determines that a Medicaid
recipient who resides in a medical institution cannot reasonably be
expected to be discharged from a medical institution and return
home, the office may obtain a lien on the Medicaid recipient's real
property for the cost of all Medicaid expenditures made on behalf
of the recipient.
Sec. 3. The office may not obtain a lien under this chapter if any
of the following persons lawfully reside in the home of the
Medicaid recipient who resides in the medical institution:
(1) The Medicaid recipient's spouse.
(2) The Medicaid recipient's child who is:
(A) less than twenty-one (21) years of age; or
(B) disabled as defined by the federal Supplemental
Security Income program.
(3) The Medicaid recipient's sibling who has an ownership
interest in the home and who has lived in the home
continuously beginning at least twelve (12) months before the
recipient was admitted to the medical institution.
(4) The Medicaid recipient's parent.
(5) An individual, other than a paid caregiver, who:
(A) was continuously residing in the recipient's home for
a period of at least two (2) years immediately prior to the
date of the recipient's admission to the nursing facility;
and
(B) establishes to the satisfaction of the office that the
person provided care to the recipient enabling the recipient
to reside in the recipient's home rather than in a medical
institution.
Sec. 4. Before obtaining a lien on a Medicaid recipient's interest
in real property under this chapter, the office shall notify in
writing the Medicaid recipient and the Medicaid recipient's
authorized representative, if applicable, of the following:
(1) The office's determination that the Medicaid recipient
cannot reasonably be expected to be discharged from the
medical institution.
(2) The office's intent to impose a lien on the Medicaid
recipient's home.
(3) The Medicaid recipient's right to a hearing under
IC 12-15-28 upon the Medicaid recipient's request regarding
whether the requirements for the imposition of a lien are
satisfied. A lien may not be filed for at least thirty (30) days
after the notice is given and until the hearing process is
completed if a hearing is requested.
Sec. 5. (a) The office shall obtain a lien under this chapter by
filing a notice of lien with the recorder of the county in which the
real property subject to the lien is located. The notice shall be filed
prior to the recipient's death and shall include the following:
(1) The name and place of residence of the individual against
whose property the lien is asserted.
(2) A legal description of the real property subject to the lien.
(b) Upon the office's request, the county auditor or assessor of
a county shall furnish the office with the legal description of any
property in the county registered to the recipient.
(c) The office shall file one (1) copy of the notice of lien with the
county office of family and children in the county in which the real
property is located. The county office of family and children shall
retain a copy of the notice with the county office's records.
(d) The office shall provide one (1) copy of the notice of lien to
the recipient or the Medicaid recipient's authorized representative,
if applicable, whose real property is affected.
Sec. 6. (a) Beginning on the date on which a notice of lien is
recorded in the office of the county recorder under section 5 of this
chapter, the notice of lien:
(1) constitutes due notice of a lien against the Medicaid
recipient's real property for any amount then recoverable and
any amount that becomes recoverable under this article; and
(2) gives a specific lien in favor of the office on the Medicaid
recipient's interest in the real property.
(b) The lien continues from the date of filing the lien until the
lien:
(1) is satisfied;
(2) is released; or
(3) expires.
Sec. 7. The office may bring proceedings in foreclosure on a lien
arising under this chapter:
(1) during the lifetime of the Medicaid recipient if the
Medicaid recipient or a person acting on behalf of the
Medicaid recipient sells the property; or
(2) upon the death of the Medicaid recipient.
The lien automatically expires unless the office commences a
foreclosure action not later than nine (9) months after the
Medicaid recipient's death.
Sec. 8. (a) The office may not enforce a lien under this chapter
if the Medicaid recipient is survived by any of the following:
(1) The recipient's spouse.
(2) The recipient's child who is:
(A) less than twenty-one (21) years of age; or
(B) disabled as defined by the federal Supplemental
Security Income program.
(3) The recipient's parent.
(b) The office may not enforce a lien under this chapter as long
as any of the following individuals reside in the home:
(1) The recipient's child of any age if the child:
(A) resided in the home for at least twenty-four (24)
months before the Medicaid recipient was admitted to the
medical institution;
(B) provided care to the Medicaid recipient that delayed
the Medicaid recipient's admission to the medical
institution; and
(C) has resided in the home on a continuous basis since the
date of the individual's admission to the medical
institution.
(2) The Medicaid recipient's sibling who has an ownership
interest in the home and who has lived in the home
continuously beginning at least twelve (12) months before the
Medicaid recipient was admitted to the medical institution.
Sec. 9. (a) The office shall release a lien imposed under this
chapter within ten (10) business days after the county office of
family and children receives notice that the Medicaid recipient:
(1) is no longer living in the medical institution; and
(2) is living in the home.
(b) The county recorder shall waive the filing fee for the filing
of a release made under this section.
(c) If the property subject to the lien is sold, the office shall
release its lien at the closing, and the lien shall attach to the net
proceeds of the sale.
Sec. 10. (a) An exemption from the lien in the amount of one
hundred twenty-five thousand dollars ($125,000) applies to the:
(1) interest, in the case of a single interest; or
(2) combined total interests, in the case of multiple interests;
of the Medicaid recipient in all property subject to the lien.
(b) This section expires January 1, 2008.
Sec. 11. (a) As used in this section "financial institution" means
a bank, a trust company, a corporate fiduciary, a savings
association, a credit union, a savings bank, a bank of discount and
deposit, or an industrial loan and investment company organized
or reorganized under the laws of this state, another state (as
defined in IC 28-2-17-19), or United States law. The term also
includes a consumer finance institution licensed to make supervised
or regulated loans under IC 24-4.5.
(b) A lien obtained under this chapter is subordinate to the
security interest of a financial institution that loans money for any
of the following purposes:
(1) The payment of taxes, insurance, maintenance, and repairs
in order to preserve and maintain the property.
(2) Operating capital for the operation of a farm, a business,
or an income producing real property.
(3) The payment of medical, dental, or optical expenses
incurred by the recipient, the recipient's spouse, a dependent
parent, or a child who is less than twenty-one (21) years of age
or who is disabled under criteria established by the federal
Supplemental Security Income program.
(4) The reasonable costs and expenses for the support,
maintenance, comfort, and education of the recipient's spouse,
a dependent parent, or a child who is less than twenty-one (21)
years of age or who is disabled under criteria established by
the federal Supplemental Security Income program.
SECTION 82. IC 12-15-9-0.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 0.5. (a) As used in this
chapter, "estate" includes:
(1) all real and personal property and other assets included within
an individual's probate estate;
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE MAY 1, 2002]: Sec. 0.8. Any nonprobate assets:
(1) that the office determined were exempt or unavailable
assets; or
(2) that were transferred out of the probate estate;
before May 1, 2002, may not be included in the definition of estate
under this chapter.
SECTION 86. IC 12-15-28-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. An applicant
for or a recipient of Medicaid may appeal to the office if one (1) of the
following occurs:
(1) An application or a request is not acted upon by the county
office within a reasonable time after the application or request is
filed.
(2) The application is denied.
(3) The applicant or recipient is dissatisfied with the action of the
county office.
(4) The recipient is dissatisfied with a determination made by
the office under IC 12-15-8.5.
SECTION 87. IC 13-21-3-12, AS AMENDED BY P.L.225-2001,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 12. Except as provided in section 14.5 of this
chapter, the powers of a district include the following:
(1) The power to develop and implement a district solid waste
management plan under IC 13-21-5.
(2) The power to impose district fees on the final disposal of solid
waste within the district under IC 13-21-13.
(3) The power to receive and disburse money, if the primary
purpose of activities undertaken under this subdivision is to carry
out the provisions of this article.
(4) The power to sue and be sued.
(5) The power to plan, design, construct, finance, manage, own,
lease, operate, and maintain facilities for solid waste
management.
(6) The power to enter with any person into a contract or an
agreement that is necessary or incidental to the management of
solid waste. Contracts or agreements that may be entered into
under this subdivision include those for the following:
(A) The design, construction, operation, financing, ownership,
or maintenance of facilities by the district or any other person.
(B) The managing or disposal of solid waste.
(C) The sale or other disposition of materials or products
generated by a facility.
Notwithstanding any other statute, the maximum term of a
contract or an agreement described in this subdivision may not
exceed forty (40) years.
(7) The power to enter into agreements for the leasing of facilities
in accordance with IC 36-1-10 or IC 36-9-30.
(8) The power to purchase, lease, or otherwise acquire real or
personal property for the management or disposal of solid waste.
(9) The power to sell or lease any facility or part of a facility to
any person.
(10) The power to make and contract for plans, surveys, studies,
and investigations necessary for the management or disposal of
solid waste.
(11) The power to enter upon property to make surveys,
soundings, borings, and examinations.
(12) The power to:
(A) accept gifts, grants, loans of money, other property, or
services from any source, public or private; and
(B) comply with the terms of the gift, grant, or loan.
(13) The power to levy a tax within the district to pay costs of
operation in connection with solid waste management, subject to
the following:
(A) Regular budget and tax levy procedures.
(B) Section 16 of this chapter.
However, except as provided in section sections 15 and 15.5 of
this chapter, a property tax rate imposed under this article may not
exceed eight and thirty-three hundredths cents ($0.0833) on each
one hundred dollars ($100) of assessed valuation of property in
the district.
(14) The power to borrow in anticipation of taxes.
(15) The power to hire the personnel necessary for the
management or disposal of solid waste in accordance with an
approved budget and to contract for professional services.
(16) The power to otherwise do all things necessary for the:
(A) reduction, management, and disposal of solid waste; and
(B) recovery of waste products from the solid waste stream;
if the primary purpose of activities undertaken under this
subdivision is to carry out the provisions of this article.
(17) The power to adopt resolutions that have the force of law.
However, a resolution is not effective in a municipality unless the
municipality adopts the language of the resolution by ordinance
or resolution.
maximum permissible ad valorem property tax levy
determined for the district under IC 6-1.1-18.5.
(b) The procedure applicable to maximum levy appeals under
IC 6-1.1-18.5 applies to an appeal under this section.
(c) An additional levy granted under this section:
(1) is not part of the total county tax levy (as defined in
IC 6-1.1-21-2); and
(2) may not exceed the rate calculated to result in a property
tax levy equal to the maximum permissible ad valorem
property tax levy determined for the district under
IC 6-1.1-18.5.
(d) The department of local government finance shall establish
the tax rate if a higher tax rate is permitted.
SECTION 89. IC 21-2-4-7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2002]: Sec. 7. (a) The governing body of a school corporation
may adopt a resolution to transfer after June 30, 2002, and before
January 1, 2003, money that is:
(1) not greater than the remainder of the amount described in
IC 21-3-1.7-8 STEP TWO (C) minus the amount transferred
under IC 21-2-11.5-5(a) and IC 21-2-15-13.1(a); and
(2) on deposit in the school corporation's debt service fund;
to the school corporation's general fund for use for any general
fund purpose.
(b) The governing body of a school corporation may adopt a
resolution to transfer after December 31, 2002, and before July 1,
2003, money that is:
(1) not greater than the remainder of the amount described in
IC 21-3-1.7-8 STEP TWO (D) minus the amount transferred
under IC 21-2-11.5-5(b) and IC 21-2-15-13.1(b); and
(2) on deposit in the school corporation's debt service fund;
to the school corporation's general fund for use for any general
fund purpose.
(c) This section expires July 1, 2003.
SECTION 90. IC 21-2-11.5-5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 5. (a) The governing body of a
school corporation may adopt a resolution to transfer after June
30, 2002, and before January 1, 2003, money that is:
(1) not greater than the remainder of the amount described in
IC 21-3-1.7-8 STEP TWO (C) minus the amount transferred
under IC 21-2-4-7(a) and IC 21-2-15-13.1(a); and
(2) on deposit in the school corporation's:
(A) transportation fund;
(B) school bus replacement fund; or
(C) both the transportation fund and school bus
replacement fund;
to the school corporation's general fund for use for any general
fund purpose.
(b) The governing body of a school corporation may adopt a
resolution to transfer after December 31, 2002, and before July 1,
2003, money that is:
(1) not greater than the remainder of the amount described in
IC 21-3-1.7-8 STEP TWO (D) minus the amount transferred
under IC 21-2-4-7(b) and IC 21-2-15-13.1(b); and
(2) on deposit in the school corporation's:
(A) transportation fund;
(B) school bus replacement fund; or
(C) both the transportation fund and school bus
replacement fund;
to the school corporation's general fund for use for any general
fund purpose.
(c) This section expires July 1, 2003.
SECTION 91. IC 20-4-57 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 57. Annexation of a Township School Corporation
Sec. 1. As used in this chapter, "annexing corporation" refers to
a school corporation that has annexed all or part of any territory
of a township school.
Sec. 2. As used in this chapter, "department" refers to the
department of education.
Sec. 3. As used in this chapter, "township" refers to a township
where any part of a township school was located.
Sec. 4. As used in this chapter, "township school" refers to:
(1) a township school that loses territory to an annexing
corporation as a result of an annexation;
(2) the township school's successor; or
(3) the township.
Sec. 5. (a) An annexing corporation may file a petition of appeal
with the department of local government finance for emergency
financial relief.
(b) The annexing corporation shall serve the petition on the
following:
(1) The department.
(2) The township.
(3) The township school.
(4) Any other annexing corporation that annexed the
township school on the same date.
(c) All annexing corporations are parties to the petition.
Sec. 6. If the department of local government finance receives
a petition of appeal under section 5 of this chapter, the department
of local government finance shall submit the petition to the school
property tax control board established under IC 6-1.1-19-4.1 for a
fact finding hearing.
Sec. 7. (a) If the department of local government finance
submits a petition to the school property tax control board under
section 5 of this chapter, the school property tax control board
shall hold a fact finding hearing.
(b) At a hearing described in subsection (a), the school property
tax control board shall determine the following:
(1) Whether the township school has made all payments
required by any statute, including the following:
(A) P.L.32-1999.
(B) IC 20-4-4-7 and IC 20-4-16-3.
(C) The resolution or plan of annexation of the township
school, including:
(i) any amendment to the resolution or plan;
(ii) any supporting or related documents; and
(iii) any agreement between the township school and an
annexing corporation relating to the winding up of
affairs of the township school.
(2) The amount, if any, by which the township school is in
arrears on any payment described in subdivision (1).
(3) Whether the township school has filed with the
department all reports concerning the affairs of the township
school, including all transfer tuition reports required for the
two (2) school years immediately preceding the date on which
the township school was annexed.
(c) In determining the amount of arrears under subsection
(b)(2), the school property tax control board shall consider all
amounts due to an annexing corporation, including the following:
(1) Any transfer tuition payments due to the annexing
corporation.
(2) All levies, excise tax distributions, and state distributions
received by the township school and due to the annexing
corporation, including levies and distributions received by the
township school after the date on which the township school
was annexed.
(3) All excessive levies that the township school agreed to
impose and pay to an annexing corporation but failed to
impose.
(d) If, in a hearing under this section, a school property tax
control board determines that a township school has:
(1) under subsection (b)(1), failed to make a required
payment; or
(2) under subsection (b)(3), failed to file a required report;
the department may act under section 8 of this chapter.
Sec. 8. (a) If a school property tax control board makes a
determination under section 7(d) of this chapter, the department:
(1) may prohibit a township from:
(A) acquiring real estate;
(B) making a lease or incurring any other contractual
obligation calling for an annual outlay by the township
exceeding ten thousand dollars ($10,000);
(C) purchasing personal property for a consideration
greater than ten thousand dollars ($10,000); and
(D) adopting or advertising a budget, tax levy, or tax rate
for any calendar year;
until the township school has made all required payments
under section 7(b)(1) of this chapter and filed all required
reports under section 7(b)(3) of this chapter; and
(2) shall certify to the treasurer of state the amount of arrears
determined under section 7(b)(3) of this chapter.
(b) Upon being notified of the amount of arrears certified under
subsection (a)(2), the treasurer of state shall make payments from
the funds of state to the extent, but not in excess, of any amounts
appropriated by the general assembly for distribution to the
township school, deducting the payments from any amount
distributed to the township school.
Sec. 9. The department may grant permission to a township
school or a township to impose an excess levy to satisfy its
obligations under this chapter.
SECTION 92. IC 21-2-15-11, AS AMENDED BY SEA 357-2002,
SECTION 448, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 11. (a) To provide for the capital
projects fund, the governing body may, for each year in which a plan
adopted under section 5 of this chapter is in effect, impose a property
tax rate that does not exceed forty-one and sixty-seven hundredths
cents ($0.4167) on each one hundred dollars ($100) of assessed
valuation of the school corporation. This actual rate must be advertised
in the same manner as other property tax rates.
(b) The maximum property tax rate levied by each school
corporation must be adjusted each time a general reassessment of
property takes effect. The adjusted property tax rate becomes the
new maximum property tax rate for the levy for property taxes
first due and payable in each year:
(1) after the general reassessment for which the adjustment
was made takes effect; and
(2) before the next general reassessment takes effect.
(c) The new maximum rate under this section is the tax rate
determined under STEP SEVEN of the following formula:
STEP ONE: Determine the maximum rate for the school
corporation for the year preceding the year in which the general
reassessment takes effect.
STEP TWO: Determine the actual percentage increase (rounded
to the nearest one-hundredth percent (0.01%)) in the assessed
value of the taxable property from the year preceding the year the
general reassessment takes effect to the year that the general
reassessment is effective.
STEP THREE: Determine the three (3) calendar years that
immediately precede the ensuing calendar year and in which a
statewide general reassessment of real property does not first
become effective.
STEP FOUR: Compute separately, for each of the calendar years
determined in STEP THREE, the actual percentage increase
(rounded to the nearest one-hundredth percent (0.01%)) in the
assessed value of the taxable property from the preceding year.
STEP FIVE: Divide the sum of the three (3) quotients computed
in STEP FOUR by three (3).
STEP SIX: Determine the greater of the following:
(A) Zero (0).
(B) The result of the STEP TWO percentage minus the STEP
FIVE percentage.
STEP SEVEN: Determine the quotient of the STEP ONE tax rate
divided by the sum of one (1) plus the STEP SIX percentage
increase.
(d) The department of local government finance shall compute the
maximum rate allowed under subsection (c) and provide the rate to
each school corporation.
IC 6-1.1-21.6 for the year that precedes the current year; plus
(4) the school corporation's excise tax revenue for the year that
precedes the current year by two (2) years; minus
(5) an amount equal to the reduction in the school corporation's
tuition support under subsection (b) or IC 20-10.1-2-1, or both;
plus
(6) in calendar year 2003, the amount determined for
calendar year 2002 under section 8 of this chapter, STEP
TWO (C); plus
(7) in calendar year 2004, the amount determined for
calendar year 2002 under section 8 of this chapter, STEP
TWO (D).
(b) A school corporation's previous year revenue shall be reduced
if:
(1) the school corporation's state tuition support for special or
vocational education was reduced as a result of a complaint being
filed with the department of education after December 31, 1988,
because the school program overstated the number of children
enrolled in special or vocational education programs; and
(2) the school corporation's previous year revenue has not been
reduced under this subsection more than one (1) time because of
a given overstatement.
The amount of the reduction equals the amount the school corporation
would have received in tuition support for special and vocational
education because of the overstatement.
SECTION 95. IC 21-3-1.7-8, AS AMENDED BY P.L.291-2001,
SECTION 95, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 8. Notwithstanding IC 21-3-1.6 and subject to
section 9 of this chapter, the state distribution for a calendar year for
tuition support for basic programs for each school corporation equals
the result determined using the following formula:
STEP ONE:
(A) For a school corporation not described in clause (B),
determine the school corporation's result under STEP FIVE of
section 6.7(b) of this chapter for the calendar year.
(B) For a school corporation that has target revenue per
adjusted ADM for a calendar year that is equal to the amount
under STEP ONE (A) of section 6.7(b) of this chapter,
determine the sum of:
(i) the school corporation's result under STEP ONE of
section 6.7(b) of this chapter for the calendar year; plus
(ii) the amount of the annual decrease in federal aid to
impacted areas from the year preceding the ensuing calendar
year by three (3) years to the year preceding the ensuing
calendar year by two (2) years; plus
(iii) the original amount of an excessive tax levy the school
corporation imposed as a result of the passage, during the
preceding year, of a referendum under IC 6-1.1-19-4.5(c) for
taxes first due and payable during the year; plus
(iv) the part of the maximum general fund levy for the year
that equals the original amount of the levy imposed by the
school corporation to cover the costs of opening a new
school facility during the preceding year.
STEP TWO: Determine the remainder of:
(A) the STEP ONE amount; minus
(B) the sum of:
(i) (A) the school corporation's tuition support levy; plus
(ii) (B) the school corporation's excise tax revenue for the year
that precedes the current year by one (1) year;
(C) for the last six (6) months of calendar year 2002, the
product of:
(i) the school corporation's assessed valuation for
calendar year 2002 divided by one hundred (100);
multiplied by
(ii) the lesser of three hundred twenty-eight
ten-thousandths (0.0328) or the school corporation's
capital projects fund tax rate for calendar year 2002
multiplied by five-tenths (0.5); and
(D) for the first six (6) months of calendar year 2003, the
product of:
(i) the school corporation's assessed valuation for
calendar year 2002 divided by one hundred (100);
multiplied by
(ii) the lesser of three hundred twenty-eight
ten-thousandths (0.0328) or the school corporation's
capital projects fund tax rate for calendar year 2002
multiplied by five-tenths (0.5).
STEP THREE: Determine the remainder of the STEP ONE
amount minus the STEP TWO result.
If the state tuition support determined for a school corporation under
this section is negative, the school corporation is not entitled to any
state tuition support. In addition, the school corporation's maximum
general fund levy under IC 6-1.1-19-1.5 shall be reduced by the amount
of the negative result.
served in any one (1) of the following programs:
(1) Autism.
(2) Dual sensory impairment.
(3) Emotional handicap, full time.
(4) Hearing impairment.
(5) Severe mental handicap.
(6) Multiple handicap.
(7) Orthopedic impairment.
(8) Traumatic brain injury.
(9) Visual impairment.
(b) A pupil may be counted in only one (1) of the programs in
this section even if the pupil is served in more than one (1)
program.
(c) A pupil may not be included in the nonduplicated count in
this section and in the nonduplicated count of pupils in programs
for mild or moderate disabilities in section 4 of this chapter.
Sec. 4. (a) In its nonduplicated count of pupils in programs for
mild and moderate disabilities, a school corporation shall count
each pupil served in any one (1) of the following programs:
(1) Emotional handicap, all other.
(2) Learning disability.
(3) Mild mental handicap.
(4) Moderate mental handicap.
(5) Other health impairment.
(b) A pupil may be counted in only one (1) of the programs in
this section even if the pupil is served in more than one (1)
program.
(c) A pupil may not be included in the nonduplicated count in
this section and in the nonduplicated count of pupils in programs
for severe disabilities in section 3 of this chapter.
Sec. 5. In its duplicated count of pupils in programs for
communication disorders, a school corporation shall count each
pupil served, even if the pupil is served in another special education
program.
Sec. 6. (a) In its cumulative count of pupils in homebound
programs, a school corporation shall count each pupil who
received homebound instruction up to and including December 1
of the current year plus each pupil who received homebound
instruction after December 1 of the prior school year.
(b) A school corporation may include a pupil in its cumulative
count of pupils in homebound programs even if the pupil also is
included in its nonduplicated count of pupils in programs for
severe disabilities, its nonduplicated count of pupils in programs
for mild and moderate disabilities, or its duplicated count of pupils
in programs for communication disorders.
Sec. 7. The amount of the grant that a school corporation is
entitled to receive for special education programs is equal to:
(1) the nonduplicated count of pupils in programs for severe
disabilities multiplied by:
(A) eight thousand forty-five dollars ($8,045) in 2002; and
(B) eight thousand two hundred forty-six dollars ($8,246)
in 2003; plus
(2) the nonduplicated count of pupils in programs of mild and
moderate disabilities multiplied by:
(A) two thousand one hundred eighty-three dollars
($2,183) in 2002; and
(B) two thousand two hundred thirty-eight dollars ($2,238)
in 2003; plus
(3) the duplicated count of pupils in programs for
communication disorders multiplied by:
(A) five hundred eighteen dollars ($518) in 2002; and
(B) five hundred thirty-one dollars ($531) in 2003; plus
(4) the cumulative count of pupils in homebound programs
multiplied by:
(A) five hundred eighteen dollars ($518) in 2002; and
(B) five hundred thirty-one dollars ($531) in 2003.
Sec. 8. Participation in a program is not required to the extent
of full-time equivalency. The Indiana state board of education shall
adopt rules further defining the nature and extent of participation
and the type of program qualifying for approval. No count shall be
made on any program that has not been approved by the Indiana
state board of education or where a pupil is not participating to the
extent required by any rule of the board.
Sec. 9. If a new special education program is created by rule of
the Indiana state board of education or by the United States
Department of Education, the Indiana state board of education
shall determine whether the program shall be included in the list
of programs for severe disabilities or in the list of programs for
mild and moderate disabilities.
Sec. 10. This chapter expires January 1, 2004.
SECTION 98. IC 23-1-23-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 1. (a) A corporate
name:
(1) must contain the word "corporation", "incorporated",
"company", or "limited", or the abbreviation "corp.", "inc.", "co.",
or "ltd.", or words or abbreviations of like import in another
language; and
(2) except as provided in subsection (e), may not contain language
stating or implying that the corporation is organized for a purpose
other than that permitted by IC 23-1-22-1 and its articles of
incorporation.
(b) Except as authorized by subsections (c) and (d), a corporate
name must be distinguishable upon the records of the secretary of state
from:
(1) the corporate name of a corporation or other business entity
incorporated or authorized to transact business in Indiana;
(2) a corporate name reserved or registered under section 2 or 3
of this chapter; and
(3) the corporate name of a not-for-profit corporation incorporated
or authorized to transact business in Indiana.
(c) A corporation may apply to the secretary of state for
authorization to use a name that is not distinguishable upon the
secretary of state's records from one (1) or more of the names described
in subsection (b). The secretary of state shall authorize use of the name
applied for if:
(1) the other corporation files its written consent to the use, signed
by any current officer of the corporation; or
(2) the applicant delivers to the secretary of state a certified copy
of the final judgment of a court of competent jurisdiction
establishing the applicant's right to use the name applied for in
Indiana.
(d) A corporation may use the name, including the fictitious name,
of another domestic or foreign corporation that is used in Indiana if the
other corporation is incorporated or authorized to transact business in
Indiana and the proposed user corporation:
(1) has merged with the other corporation;
(2) has been formed by reorganization of the other corporation; or
(3) has acquired all or substantially all of the assets, including the
corporate name, of the other corporation.
(e) A bank holding company (as defined in 12 U.S.C. 1841) may use
the word "bank" or "banks" as a part of its name. However, this
subsection does not permit a bank holding company to advertise or
represent itself to the public as affording the services or performing the
duties that a bank or trust company only is entitled to afford and
perform.
(f) Except as provided in IC 23-1-49-6, this article does not control
the use of fictitious names.
SECTION 99. IC 23-1-38.5 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]:
Chapter 38.5. Domestication and Conversion
Sec. 1. The following definitions apply throughout this chapter:
(1) "Converting entity" means:
(A) a domestic business corporation or a domestic other
entity that adopts a plan of entity conversion; or
(B) a foreign other entity converting to a domestic business
corporation.
(2) "Surviving entity" means the corporation or other entity
that is in existence immediately after consummation of an
entity conversion under this chapter.
Sec. 2. This chapter may not be used to effect a transaction that:
(1) converts an insurance company organized on the mutual
principle to a company organized on a stock share basis;
(2) converts a nonprofit corporation to a domestic
corporation or other business entity; or
(3) converts a domestic corporation or other business entity
to a nonprofit corporation.
Sec. 3. If a domestic or foreign business corporation, a nonprofit
corporation, or another entity may not be a party to a merger
without the approval of the department of financial institutions or
the department of insurance, the corporation or other entity may
not be a party to a transaction under this chapter without the prior
approval of the department of financial institutions or the
department of insurance.
Sec. 4. (a) A foreign business corporation may become a
domestic business corporation only if the domestication is
permitted by the organic law of the foreign corporation. The laws
of Indiana govern the effect of domesticating in Indiana under this
chapter.
(b) A domestic business corporation may become a foreign
business corporation only if the domestication is permitted by the
laws of the foreign jurisdiction. Regardless of whether the laws of
the foreign jurisdiction require the adoption of a plan of
domestication, the domestication must be approved by the
adoption by the corporation of a plan of domestication in the
manner provided in this section. The laws of the foreign
jurisdiction govern the effect of domesticating in that jurisdiction.
(c) The plan of domestication must include:
(1) a statement of the jurisdiction in which the corporation is
to be domesticated;
(2) the terms and conditions of the domestication;
(3) the manner and basis of reclassifying the shares of the
corporation following its domestication into:
(A) shares or other securities;
(B) obligations;
(C) rights to acquire shares or other securities;
(D) cash;
(E) other property; or
(F) any combination of the types of assets referred to in
clauses (A) through (E); and
(4) any desired amendments to the articles of incorporation of
the corporation following its domestication.
(d) If:
(1) a debt security, note, or similar evidence of indebtedness
for money borrowed, whether secured or unsecured; or
(2) a contract of any kind;
that is issued, incurred, or executed by a domestic corporation
before July 1, 2002, contains a provision applying to a merger of
the corporation and the document does not refer to a domestication
of the corporation, the provision applies to a domestication of the
corporation until the provision is amended after that date.
Sec. 5. In the case of a domestication of a domestic business
corporation in a foreign jurisdiction, the following apply:
(1) The plan of domestication must be adopted by the board
of directors.
(2) After adopting the plan of domestication, the board of
directors must submit the plan to the shareholders for their
approval. The board of directors must also transmit to the
shareholders a recommendation that the shareholders
approve the plan, unless the board of directors makes a
determination that because of conflicts of interest or other
special circumstances it should not make that
recommendation, in which case the board of directors must
communicate to the shareholders the basis for that
determination.
(3) The board of directors may condition its submission of the
plan of domestication to the shareholders on any basis.
(4) If the approval of the shareholders is to be given at a
meeting, the corporation must notify each shareholder,
whether or not the shareholder is entitled to vote, of the
meeting of shareholders at which the plan of domestication is
to be submitted for approval. The notice must state that the
purpose, or one (1) of the purposes, of the meeting is to
consider the plan. The notice must contain or be accompanied
by a copy or summary of the plan. The notice must include or
be accompanied by a copy of the articles of incorporation as
they will be in effect immediately after the domestication.
(5) Unless a greater requirement is established by the articles
of incorporation or by the board of directors acting under
subdivision (3), the plan of domestication may be submitted
for the approval of the shareholders:
(A) at a meeting at which a quorum consisting of at least a
majority of the votes entitled to be cast on the plan exists;
and
(B) if any class or series of shares is entitled to vote as a
separate group on the plan, at a meeting at which a
quorum of the voting group consisting of at least a
majority of the votes entitled to be cast on the
domestication by that voting group is present.
(6) Separate voting on the plan of domestication by voting
groups is required by each class or series of shares that:
(A) is to be reclassified under the plan of domestication
into other securities, obligations, rights to acquire shares
or other securities, cash, other property, or any
combination of the types of assets referred to in this clause;
(B) would be entitled to vote as a separate group on a
provision of the plan that, if contained in a proposed
amendment to articles of incorporation, would require
action by separate voting groups under IC 23-1-30-7; or
(C) is entitled under the articles of incorporation to vote as
a voting group to approve an amendment of the articles.
(7) If any provision of the articles of incorporation, the
bylaws, or an agreement to which any of the directors or
shareholders are parties, adopted or entered into before July
1, 2002, applies to a merger of the corporation and that
document does not refer to a domestication of the
corporation, the provision applies to a domestication of the
corporation until the provision is amended after that date.
Sec. 6. (a) After the domestication of a foreign business
corporation has been authorized as required by the laws of the
foreign jurisdiction, the articles of domestication must be executed
by an officer or other duly authorized representative. The articles
must set forth:
(1) the name of the corporation immediately before the filing
of the articles of domestication and, if that name is
unavailable for use in Indiana or the corporation desires to
change its name in connection with the domestication, a name
that satisfies the requirements of IC 23-1-23-1;
(2) the jurisdiction of incorporation of the corporation
immediately before the filing of the articles of domestication
in that jurisdiction; and
(3) a statement that the domestication of the corporation in
Indiana was duly authorized as required by the laws of the
jurisdiction in which the corporation was incorporated
immediately before its domestication under this chapter.
(b) The articles of domestication must either contain all of the
provisions that IC 23-1-21-2(a) requires to be set forth in articles
of incorporation and any other desired provisions that
IC 23-1-21-2(b) permits to be included in the articles of
incorporation, or must have attached articles of incorporation. In
either case, provisions that would not be required to be included in
restated articles of incorporation may be omitted.
(c) The articles of domestication must be delivered to the
secretary of state for filing, and are effective at the time provided
in IC 23-1-18-4.
(d) If the foreign corporation is authorized to transact business
in this state under IC 23-1-49, its certificate of authority is canceled
automatically on the effective date of its domestication.
Sec. 7. (a) Whenever a domestic business corporation has
adopted and approved, in the manner required by this chapter, a
plan of domestication providing for the corporation to be
domesticated in a foreign jurisdiction, an officer or another
authorized representative of the corporation must execute articles
of charter surrender on behalf of the corporation. The articles of
charter surrender must set forth:
(1) the name of the corporation;
(2) a statement that the articles of charter surrender are being
filed in connection with the domestication of the corporation
in a foreign jurisdiction;
(3) a statement that the domestication was approved by the
shareholders and, if voting by any separate voting group was
required, by each separate voting group, in the manner
required by this chapter and the articles of incorporation; and
(4) the corporation's new jurisdiction of incorporation.
for money borrowed, whether secured or unsecured, or a contract
of any kind, issued, incurred, or executed by a domestic business
corporation before July 1, 2002, applies to a merger of the
corporation and the document does not refer to an entity
conversion of the corporation, the provision applies to an entity
conversion of the corporation until the provision is amended after
that date.
Sec. 11. A plan of entity conversion must include:
(1) a statement of the type of other entity that the surviving
entity will be and, if it will be a foreign other entity, its
jurisdiction of organization;
(2) the terms and conditions of the conversion;
(3) the manner and basis of converting the shares of the
domestic business corporation following its conversion into
interests or other securities, obligations, rights to acquire
interests or other securities, cash, other property, or any
combination of the types of assets referred to in this
subdivision; and
(4) the full text, as in effect immediately after consummation
of the conversion, of the organic documents of the surviving
entity.
Sec. 12. In the case of an entity conversion of a domestic
business corporation to a domestic other entity or foreign other
entity, the following apply:
(1) The plan of entity conversion must be adopted by the
board of directors.
(2) After adopting the plan of entity conversion, the board of
directors must submit the plan to the shareholders for their
approval. The board of directors must also transmit to the
shareholders a recommendation that the shareholders
approve the plan, unless the board of directors makes a
determination that because of conflicts of interest or other
special circumstances it should not make that
recommendation, in which case the board of directors must
communicate to the shareholders the basis for that
determination.
(3) The board of directors may condition its submission of the
plan of entity conversion to the shareholders on any basis.
(4) If the approval of the shareholders is to be given at a
meeting, the corporation must notify each shareholder,
whether or not entitled to vote, of the meeting of shareholders
at which the plan of entity conversion is to be submitted for
approval. The notice must state that the purpose, or one (1) of
the purposes, of the meeting is to consider the plan. The notice
must contain or be accompanied by a copy or summary of the
plan. The notice must include or be accompanied by a copy of
the organic documents as they will be in effect immediately
after the entity conversion.
(5) Unless a greater requirement is established by the articles
of incorporation or by the board of directors acting under
subdivision (3), approval of the plan of entity conversion
requires the approval of the shareholders at a meeting at
which a quorum consisting of at least a majority of the votes
entitled to be cast on the plan exists.
(6) In addition to the vote required under subdivision (5),
separate voting on the plan of equity conversion by voting
groups is also required by each class or series of shares.
Unless the articles of incorporation, or the board of directors
acting under subdivision (3), requires a greater vote or a
greater number of votes to be present, if the corporation has
more than one (1) class or series of shares outstanding,
approval of the plan of entity conversion requires the
approval of each separate voting group at a meeting at which
a quorum of the voting group consisting of at least a majority
of the votes entitled to be cast on the conversion by that voting
group is present.
(7) If any provision of the articles of incorporation, the
bylaws, or an agreement to which any of the directors or
shareholders are parties, adopted or entered into before July
1, 2002, applies to a merger of the corporation and the
document does not refer to an entity conversion of the
corporation, the provision applies to an entity conversion of
the corporation until the provision is subsequently amended.
(8) If as a result of the conversion one (1) or more
shareholders of the corporation would become subject to
owner liability for the debts, obligations, or liabilities of any
other person or entity, approval of the plan of conversion
requires the execution, by each shareholder, of a separate
written consent to become subject to the owner liability.
Sec. 13. (a) After conversion of a domestic business corporation
to a domestic other entity has been adopted and approved as
required by this chapter, articles of entity conversion must be
executed on behalf of the corporation by any officer or other duly
authorized representative. The articles must:
the filing of the articles of entity conversion and the name to
which the name of the other entity is to be changed, which
must satisfy the requirements of IC 23-1-23-1;
(2) set forth the jurisdiction under the laws of which the other
entity was organized immediately before the filing of the
articles of entity conversion and the date on which the other
entity was organized in that jurisdiction;
(3) set forth a statement that the conversion of the other entity
was duly approved in the manner required by its organic law;
and
(4) either contain all of the provisions that IC 23-1-21-2(a)
requires to be set forth in articles of incorporation and any
other desired provisions that IC 23-1-21-2(b) permits to be
included in articles of incorporation, or have attached articles
of incorporation, except that, in either case, provisions that
would not be required to be included in restated articles of
incorporation of a domestic business corporation may be
omitted.
(d) The articles of entity conversion must be delivered to the
secretary of state for filing and take effect at the effective time
provided in IC 23-1-18-4.
(e) If the converting entity is a foreign other entity that is
authorized to transact business in Indiana under a provision of law
similar to IC 23-1-49, its certificate of authority or other type of
foreign qualification is canceled automatically on the effective date
of its conversion.
Sec. 14. (a) Whenever a domestic business corporation has
adopted and approved, in the manner required by this chapter, a
plan of entity conversion providing for the corporation to be
converted to a foreign other entity, articles of charter surrender
must be executed on behalf of the other corporation by any officer
or other duly authorized representative. The articles of charter
surrender must set forth:
(1) the name of the corporation;
(2) a statement that the articles of charter surrender are being
filed in connection with the conversion of the corporation to
a foreign other entity;
(3) a statement that the conversion was duly approved by the
shareholders in the manner required by this chapter and the
articles of incorporation;
(4) the jurisdiction under the laws of which the surviving
entity will be organized; and
or organized.
(b) When a conversion of a domestic business corporation to a
foreign other entity becomes effective, the surviving entity is
considered to:
(1) appoint the secretary of state as its agent for service of
process in a proceeding to enforce the rights of shareholders
who exercise appraisal rights in connection with the
conversion; and
(2) agree that it will promptly pay the amount, if any, to
which the shareholders referred to in subdivision (1) are
entitled under IC 23-1-40.
(c) A shareholder who becomes subject to owner liability for
some or all of the debts, obligations, or liabilities of the surviving
entity is personally liable only for those debts, obligations, or
liabilities of the surviving entity that arise after the effective time
of the articles of entity conversion.
(d) The owner liability of an interest holder in an other entity
that converts to a domestic business corporation is as follows:
(1) The conversion does not discharge any owner liability
under the organic law of the other entity to the extent that any
such owner liability arose before the effective time of the
articles of entity conversion.
(2) The interest holder does not have owner liability under the
organic law of the other entity for any debt, obligation, or
liability of the corporation that arises after the effective time
of the articles of entity conversion.
(3) The provisions of the organic law of the other entity
continue to apply to the collection or discharge of any owner
liability preserved by subdivision (1), as if the conversion had
not occurred and the surviving entity were still the converting
entity.
(4) The interest holder has whatever rights of contribution
from other interest holders are provided by the organic law
of the other entity with respect to any owner liability
preserved by subdivision (1), as if the conversion had not
occurred and the surviving entity were still the converting
entity.
Sec. 16. (a) Unless otherwise provided in a plan of entity
conversion of a domestic business corporation, after the plan has
been adopted and approved as required by this chapter, and at any
time before the entity conversion becomes effective, the plan of
entity conversion may be abandoned by the board of directors
without action by the shareholders.
(b) If an entity conversion is abandoned after articles of entity
conversion or articles of charter surrender have been filed with the
secretary of state but before the entity conversion becomes
effective, a statement that the entity conversion has been
abandoned under this section, executed by an officer or authorized
representative, must be delivered to the secretary of state for filing
before the effective date of the entity conversion. Upon filing the
statement takes effect and the entity conversion is considered
abandoned and shall not become effective.
SECTION 100. IC 23-1-40-8 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2002]: Sec. 8. (a) As used in this section,
"other business entity" means a limited liability company, limited
liability partnership, limited partnership, business trust, real estate
investment trust, or any other entity that is formed under the
requirements of applicable law and is not otherwise subject to
section 1 of this chapter.
(b) As used in this section "surviving entity" means the
corporation, limited liability company, limited liability
partnership, limited partnership, business trust, real estate
investment trust, or any other entity that is in existence
immediately after consummation of a merger under this section.
(c) One (1) or more domestic corporations may merge with or
into one (1) or more other business entities formed, organized, or
incorporated under the laws of Indiana or any other state, the
United States, a foreign country, or a foreign jurisdiction if the
following requirements are met:
(1) Each domestic corporation that is a party to the merger
complies with the applicable provisions of this chapter.
(2) Each domestic other business entity that is a party to the
merger complies with the requirements of applicable law.
(3)The merger is permitted by the laws of the state, country,
or jurisdiction under which each other business entity that is
a party to the merger is formed, organized, or incorporated,
and each other business entity complies with the laws in
effecting the merger.
(4) The merging entities approve a plan of merger that sets
forth the following:
(A) The name of each domestic corporation and the name
and jurisdiction of formation, organization, or
incorporation of each other business entity planning to
merge, and the name of the surviving or resulting domestic
corporation or other business entity into which each other
domestic corporation or other business entity plans to
merge.
(B) The terms and conditions of the merger.
(C) The manner and basis of converting the shares of each
domestic corporation that is a party to the merger and the
partnership interests, shares, obligations, or other
securities of each other business entity that is a party to the
merger into partnership interests, interests, shares,
obligations, or other securities of the surviving entity or
any other domestic corporation or other business entity or,
in whole or in part, into cash or other property, and the
manner and basis of converting rights to acquire the
shares of each domestic corporation that is a party to the
merger and rights to acquire partnership interests,
interests, shares, obligations, or other securities of each
other business entity that is a party to the merger into
rights to acquire partnership interests, interests, shares,
obligations, or other securities of the surviving entity or
any other domestic corporation or other business entity or,
in whole or in part, into cash or other property.
(D) If a partnership is to be the surviving entity, the names
and business addresses of the general partners of the
surviving entity.
(E) If a limited liability company is to be the surviving
entity and management of the limited liability company is
vested in one (1) or more managers, the names and
business addresses of the managers.
(F) All statements required to be set forth in the plan of
merger by the laws under which each other business entity
that is a party to the merger is formed, organized, or
incorporated.
(5) The plan of merger may set forth the following:
(A) If a domestic corporation is to be the surviving entity,
any amendments to, or a restatement of, the articles of
incorporation of the surviving entity, and the amendments
or restatement will be effective at the effective date of the
merger.
(B) Any other provisions relating to the merger.
(d) The plan of merger required by subsection (c)(4) must be
adopted and approved by each domestic corporation that is a party
to the merger in the same manner as is provided in this chapter.
(e) Notwithstanding subsection (c)(4), if the surviving entity is
a partnership, a shareholder of a domestic corporation that is a
party to the merger does not, as a result of the merger, become a
general partner of the surviving entity, and the merger does not
become effective under this chapter, unless:
(1) the shareholder specifically consents in writing to become
a general partner of the surviving entity; and
(2) written consent is obtained from each shareholder who, as
a result of the merger, would become a general partner of the
surviving entity;
A shareholder providing written consent under this subsection is
considered to have voted in favor of the plan of merger for
purposes of this chapter.
(f) This section, to the extent applicable, applies to the merger
of one (1) or more domestic corporations with or into one (1) or
more other business entities.
(g) Notwithstanding any other law, a merger consisting solely of
the merger of one (1) or more domestic corporations with or into
one (1) or more foreign corporations must be consummated solely
according to the requirements of this section.
SECTION 101. IC 23-4-1-45, AS AMENDED BY P.L.277-2001,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 45. (a) To qualify as a limited liability partnership,
a partnership under this chapter must do the following:
(1) File a registration with the secretary of state in a form
determined by the secretary of state that satisfies the following:
(A) Is signed by one (1) or more partners authorized to sign
the registration. A signature on a document under this clause
that is transmitted and filed electronically is sufficient if the
person transmitting and filing the document:
(i) has the intent to file the document as evidenced by a
symbol executed or adopted by a party with present
intention to authenticate the filing; and
(ii) enters the filing party's name on the electronic form in a
signature box or other place indicated by the secretary of
state.
(B) States the name of the limited liability partnership, which
must:
(i) contain the words "Limited Liability Partnership" or the
abbreviation "L.L.P." or "LLP" as the last words or letters of
the name; and
entity that is in existence immediately after consummation of a merger
under this section.
(c) One (1) or more domestic limited liability partnerships may
merge with or into one (1) or more other business entities formed,
organized, or incorporated under the laws of Indiana or any other state,
the United States, a foreign country, or a foreign jurisdiction if the
following requirements are met:
(1) Each domestic limited liability partnership that is a party to
the merger complies with the applicable provisions of this
chapter.
(2) Each domestic other business entity that is a party to the
merger complies with the requirements of applicable law.
(3) The merger is permitted by the laws of the state, country or
jurisdiction under which each other business entity that is a party
to the merger is formed, organized, or incorporated, and each
other business entity complies with the laws in effecting the
merger.
(4) The merging entities approve a plan of merger that sets forth
the following:
(A) The name of each domestic limited liability partnership
and the name and jurisdiction of formation, organization, or
incorporation of each other business entity planning to merge,
and the name of the surviving or resulting domestic limited
liability partnership or other business entity into which each
other domestic limited liability partnership or other business
entity plans to merge.
(B) The terms and conditions of the merger.
(C) The manner and basis of converting the partnership shares
of the limited liability partnership that is a party to the merger
and the partnership interests, shares, obligations, or other
securities of each other business entity that is a party to the
merger into partnership interests, interests, shares, obligations,
or other securities of the surviving entity or any other domestic
corporation or other business entity or, in whole or in part, into
cash or other property, and the manner and basis of converting
rights to acquire the shares of each domestic corporation that
is a party to the merger and rights to acquire partnership
interests, interests, shares, obligations, or other securities of
each other business entity that is a party to the merger into
rights to acquire partnership interests, interests, shares,
obligations, or other securities of the surviving entity or any
other domestic corporation or other business entity or, in
whole or in part, into cash or other property.
(D) If a partnership is to be the surviving entity, the names and
business addresses of the general partners of the surviving
entity.
(E) If a limited liability company is to be the surviving entity
and management of the limited liability company is vested in
one (1) or more managers, the names and business addresses
of the managers.
(F) All statements required to be set forth in the plan of merger
by the laws under which each other business entity that is a
party to the merger is formed, organized, or incorporated.
(5) The plan of merger may set forth the following:
(A) If a domestic corporation is to be the surviving entity, any
amendments to, or a restatement of, the articles of
incorporation of the surviving entity, and the amendments or
restatement will be effective at the effective date of the
merger.
(B) Any other provisions relating to the merger.
(d) The plan of merger required by subsection (c)(4) must be
adopted and approved by each domestic limited liability partnership
that is a party to the merger in the same manner as is provided in this
chapter.
(e) Notwithstanding subsection (c)(4), if the surviving entity is a
partnership, a shareholder of a domestic corporation that is a party to
the merger does not, as a result of the merger, become a general partner
of the surviving entity and the merger does not become effective under
this chapter, unless:
(1) the shareholder specifically consents in writing to become a
general partner of the surviving entity; and
(2) written consent is obtained from each shareholder who, as a
result of the merger, would become a general partner of the
surviving entity;
A shareholder providing written consent under this subsection is
considered to have voted in favor of the plan of merger for purposes of
this chapter.
(f) This section, to the extent applicable, applies to the merger of
one (1) or more domestic limited liability partnerships with or into one
(1) or more other business entities.
(g) Notwithstanding any other law, a merger consisting solely of the
merger of one (1) or more domestic limited liability partnerships with
or into one (1) or more foreign corporations must be consummated
solely according to the requirements of this section.
or in part, into cash or other property.
(D) If a partnership is to be the surviving entity, the names
and business addresses of the general partners of the
surviving entity.
(E) If a limited liability company is to be the surviving
entity and management of the limited liability company is
vested in one (1) or more managers, the names and
business addresses of the managers.
(F) All statements required to be set forth in the plan of
merger by the laws under which each other business entity
that is a party to the merger is formed, organized, or
incorporated.
(5) The plan of merger may set forth the following:
(A) If a domestic corporation is to be the surviving entity,
any amendments to, or a restatement of, the articles of
incorporation of the surviving entity, and the amendments
or restatement will be effective at the effective date of the
merger.
(B) Any other provisions relating to the merger.
(d) The plan of merger required by subsection (c)(4) will be
adopted and approved by each domestic corporation that is a party
to the merger in the same manner as is provided in this chapter.
(e) Notwithstanding subsection (c)(4), if the surviving entity is
a partnership, a shareholder of a domestic corporation that is a
party to the merger does not, as a result of the merger, become a
general partner of the surviving entity and the merger does not
become effective under this chapter, unless:
(1) the shareholder specifically consents in writing to become
a general partner of the surviving entity; and
(2) written consent is obtained from each shareholder who, as
a result of the merger, would become a general partner of the
surviving entity;
A shareholder providing written consent under this subsection is
considered to have voted in favor of the plan of merger for
purposes of this chapter.
(e) This section, to the extent applicable, applies to the merger
of one (1) or more domestic limited partnerships with or into one
(1) or more other business entities.
(f) Notwithstanding any other law, a merger consisting solely of
the merger of one (1) or more domestic limited partnerships with
or into one (1) or more foreign corporations must be made solely
according to the requirements of this section.
if the following requirements are met:
(1) Each domestic limited liability company that is a party to
the merger complies with the applicable provisions of this
chapter.
(2) Each domestic other business entity that is a party to the
merger complies with the requirements of applicable law.
(3) The merger is permitted by the laws of the state, country,
or jurisdiction under which each other business entity that is
a party to the merger is formed, organized, or incorporated,
and each other business entity complies with the laws in
effecting the merger.
(4) The merging entities approve a plan of merger that sets
forth the following:
(A) The name of each domestic limited liability company
and the name and jurisdiction of formation, organization,
or incorporation of each other business entity planning to
merge, and the name of the surviving or resulting domestic
limited liability partnership or other business entity into
which each other domestic limited liability partnership or
other business entity plans to merge.
(B) The terms and conditions of the merger.
(C) The manner and basis of converting the limited
liability company that is a party to the merger and the
partnership interests, shares, obligations, or other
securities of each other business entity that is a party to the
merger into partnership interests, interests, shares,
obligations, or other securities of the surviving entity or
any other domestic corporation or other business entity or,
in whole or in part, into cash or other property, and the
manner and basis of converting rights to acquire the
shares of each domestic corporation that is a party to the
merger and rights to acquire partnership interests,
interests, shares, obligations, or other securities of each
other business entity that is a party to the merger into
rights to acquire partnership interests, interests, shares,
obligations, or other securities of the surviving entity or
any other domestic corporation or other business entity or,
in whole or in part, into cash or other property.
(D) If a partnership is to be the surviving entity, the names
and business addresses of the general partners of the
surviving entity.
(E) If a limited liability company is to be the surviving
entity and management thereof is vested in one (1) or more
managers, the names and business addresses of the
managers.
(F) All statements required to be set forth in the plan of
merger by the laws under which each other business entity
that is a party to the merger is formed, organized, or
incorporated.
(5) The plan of merger may set forth the following:
(A) If a domestic corporation is to be the surviving entity,
any amendments to, or a restatement of, the articles of
incorporation of the surviving entity, and the amendments
or restatement will be effective at the effective date of the
merger.
(B) Any other provisions relating to the merger.
(d) The plan of merger required by subsection (c)(4) must be
adopted and approved by each domestic limited liability company
that is a party to the merger in the same manner as is provided in
this chapter.
(e) Notwithstanding subsection (c)(4), if the surviving entity is
a partnership, a shareholder of a domestic corporation that is a
party to the merger does not, as a result of the merger, become a
general partner of the surviving entity and the merger does not
become effective under this chapter, unless:
(1) the shareholder specifically consents in writing to become
a general partner of the surviving entity; and
(2) written consent is obtained from each shareholder who, as
a result of the merger, would become a general partner of the
surviving entity;
A shareholder providing written consent under this subsection is
considered to have voted in favor of the plan of merger for
purposes of this chapter.
(f) This section, to the extent applicable, applies to the merger
of one (1) or more domestic limited liability companies with or into
one (1) or more other business entities.
(g) Notwithstanding any other law, a merger consisting solely of
the merger of one (1) or more domestic limited liability company
with or into one (1) or more foreign corporations must be
consummated solely according to the requirements of this section.
SECTION 107. IC 30-5-2-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 8. "Principal" means:
(1) an individual, including an individual acting as a:
(1) (A) trustee;
finance or the contractor.
(d) (e) If the tax court orders a township assessor or county assessor
qualifying official to provide requested information as described in
subsection (c), (d), the tax court shall order production of the
information not later than fourteen (14) days after the date of the tax
court's order.
(e) (f) The tax court may find that any willful violation of this
section by a township assessor or county assessor qualifying official
constitutes a direct contempt of the tax court.
SECTION 109. IC 33-3-5-12, AS AMENDED BY SEA 357-2002,
SECTION 458, 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
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.
SECTION 110. 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.
SECTION 111. 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, 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, 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).
SECTION 112. 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.
SECTION 113. 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 or elected township 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).
SECTION 114. 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.
SECTION 115. 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.
SECTION 116. IC 36-7-13-2.4, AS AMENDED BY P.L.174-2001,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2.4. Except as provided in section 10.7(c)
of this chapter, as used in this chapter, "gross retail base period
amount" means:
(1) the aggregate amount of state gross retail and use taxes
remitted under IC 6-2.5 by the businesses operating in the
territory comprising a district during the full state fiscal year that
precedes the date on which:
(A) an advisory commission on industrial development
adopted a resolution designating the district, in the case of a
district that is not described in section 12(c) of this chapter; or
(B) the legislative body of a county or municipality adopts an
ordinance designating a district under section 10.5 of this
chapter; or
(2) an amount equal to:
(A) the aggregate amount of state gross retail and use taxes
remitted:
(i) under IC 6-2.5 by the businesses operating in the territory
comprising a district; and
(ii) during the month in which an advisory commission on
industrial development adopted a resolution designating the
district; multiplied by
(B) twelve (12);
in the case of a district that is described in section 12(c) of this
chapter.
SECTION 117. IC 36-7-13-3.2, AS AMENDED BY P.L.174-2001,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3.2. Except as provided in section 10.7(d)
of this chapter, as used in this chapter, "income tax base period
amount" means:
(1) the aggregate amount of state and local income taxes paid by
employees employed in the territory comprising a district with
respect to wages and salary earned for work in the district for the
state fiscal year that precedes the date on which:
(A) an advisory commission on industrial development
adopted a resolution designating the district, in the case of a
district that is not described in section 12(c) of this chapter; or
(B) the legislative body of a county or municipality adopts an
ordinance designating a district under section 10.5 of this
chapter; or
(2) an amount equal to:
(A) the aggregate amount of state and local income taxes paid
by employees employed in the territory comprising a district
with respect to wages and salary earned for work in the district
during the month in which an advisory commission on
industrial development adopted a resolution designating the
district; multiplied by
(B) twelve (12);
in the case of a district that is described in section 12(c) of this
chapter.
SECTION 118. IC 36-7-13-10.5, AS ADDED BY P.L.174-2001,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10.5. (a) This section applies only to a county
that meets the following conditions:
(1) The county's annual rate of unemployment has been above the
average annual statewide rate of unemployment during at least
three (3) of the preceding five (5) years.
(2) The median income of the county has:
(A) declined over the preceding ten (10) years; or
(B) has grown at a lower rate than the average annual
statewide growth in median income during at least three (3) of
the preceding five (5) years.
(3) The population of the county (as determined by the legislative
body of the county) has declined over the preceding ten (10)
years.
(b) Except as provided in section 10.7 of this chapter, in a county
described in subsection (a), the legislative body of the county may
adopt an ordinance designating an unincorporated part or
unincorporated parts of the county as a district, and the legislative body
of a municipality located within the county may adopt an ordinance
designating a part or parts of the municipality as a district, if the
legislative body finds all of the following:
(1) The area to be designated as a district contains a building or
buildings that:
(A) have in aggregate, a total of at least fifty thousand (50,000)
square feet of usable interior floor space; and
(B) are vacant or will become vacant due to the relocation of
the employer or the ceasing cessation of operations on the site
by the employer.
(2) Significantly fewer persons are employed in the area to be
designated as a district than were employed in the area during the
year that is ten (10) years previous to the current year.
(3) There are significant obstacles to redevelopment in the area
due to any of the following problems:
(A) Obsolete or inefficient buildings.
(B) Aging infrastructure or inefficient utility services.
(C) Utility relocation requirements.
(D) Transportation or access problems.
(E) Topographical obstacles to redevelopment.
(F) Environmental contamination or remediation.
(c) A legislative body adopting an ordinance under subsection (b)
shall designate the duration of the district. However, the duration may
not exceed fifteen (15) years from the time of designation.
(d) Except as provided in section 10.7 of this chapter, upon
adoption of an ordinance designating a district, the legislative body
shall submit the ordinance to the budget committee for review and
recommendation to the budget agency.
(e) Except as provided in section 10.7 of this chapter, when
considering the designation of a district by an ordinance adopted under
this section, the budget committee and the budget agency must make
the following findings before approving the designation of the district:
(1) The area to be designated as a district meets the conditions
necessary for the designation as a district.
(2) The designation of the district will benefit the people of
Indiana by protecting or increasing state and local tax bases and
tax revenues for at least the duration of the district.
(f) Except as provided in section 10.7 of this chapter, the income
tax incremental amount and the gross retail incremental amount may
not be allocated to the district until the budget agency approves the
designation of the district by the local ordinance.
SECTION 119. IC 36-7-13-10.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 10.7. (a) This section applies
to a district designated under section 10.5 of this chapter and
approved by the budget agency before January 1, 2002, in a city
having a population of more than thirty-one thousand (31,000) but
less than thirty-two thousand (32,000).
(b) An area is added to and becomes part of a district described
in subsection (a) if the area consists of property that:
(1) is located in a city having a population of more than
thirty-one thousand (31,000) but less than thirty-two thousand
(32,000); and
(2) experienced a loss of at least three hundred (300) jobs
during the calendar year ending December 31, 2001.
(c) After the addition of property to a district described in
subsection (a) under this section, the gross retail base period
amount determined under section 2.4 of this chapter for the district
before the addition of the property to the district under this section
shall be increased by an amount equal to:
(1) the aggregate amount of state gross retail and use taxes
remitted:
(A) under IC 6-2.5 by the businesses operating in the area
added to the district under subsection (b); and
(B) during the period beginning after December 31, 2001,
and ending before February 1, 2002; multiplied by
(2) twelve (12).
(d) After the addition of property to a district described in
subsection (a) under this section, the income tax base period
amount determined under section 3.2 of this chapter for the district
before the addition of the property to the district under this section
shall be increased by an amount equal to:
(1) the aggregate amount of state and local income taxes paid:
(A) by employees employed in the area added to the
district under subsection (b) with respect to wages and
salary earned for work in the area added; and
(B) during the period beginning after December 31, 2001,
and ending before February 1, 2002; multiplied by
(2) twelve (12).
(e) The addition of property to a district under this section does
not require adoption of an ordinance, review by the budget
committee, or approval of the budget agency under section 10.5 of
this chapter.
SECTION 120. IC 36-7-26-1, AS AMENDED BY P.L.291-2001,
SECTION 200, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE APRIL 1, 2002 (RETROACTIVE)]: Sec. 1. This chapter
applies to the following:
(1) A city having a population of more than seventy-five thousand
(75,000) but less than ninety thousand (90,000).
(2) A city having a population of more than ninety thousand
(90,000) but less than one hundred ten thousand (110,000). one
hundred five thousand (105,000) but less than one hundred
twenty thousand (120,000).
(3) A city having a population of more than one hundred fifty
thousand (150,000) but less than five hundred thousand
(500,000).
(4) A city having a population of more than one hundred twenty
thousand (120,000) but less than one hundred fifty thousand
(150,000).
SECTION 121. IC 36-7-26-23, AS AMENDED BY P.L.291-2001,
SECTION 202, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE APRIL 1, 2002 (RETROACTIVE)]: Sec. 23. (a) Before
the first business day in October of each year, the board shall require
the department to calculate the net increment for the preceding state
fiscal year. The department shall transmit to the board a statement as
to the net increment in sufficient time to permit the board to review the
calculation and permit the transfers required by this section to be made
on a timely basis.
(b) There is established a sales tax increment financing fund to be
administered by the treasurer of state. The fund is comprised of two (2)
accounts called the net increment account and the credit account.
(c) On the first business day in October of each year, that portion of
the net increment calculated under subsection (a) that is needed:
(1) to pay debt service on the bonds issued under section 24 of
this chapter or to pay lease rentals under section 24 of this
chapter; and
(2) to establish and maintain a debt service reserve established by
the commission or by a lessor that provides local public
improvements to the commission;
shall be transferred to and deposited in the fund and credited to the net
increment account. Money credited to the net increment account is
pledged to the purposes described in subdivisions (1) and (2), subject
to the other provisions of this chapter.
(d) On the first business day of October in each year, the remainder
of:
(1) eighty percent (80%) of the gross increment; minus
(2) the amount credited to the net increment account on the same
date;
shall be transferred and credited to the credit account.
(e) The remainder of:
(1) the gross increment; minus
(2) the amounts credited to the net increment account and the
credit account;
shall be deposited by the auditor of state as other gross retail and use
taxes are deposited.
(f) A city described in section 1(2), 1(3), or 1(4) of this chapter may
receive not more than fifty percent (50%) of the net increment each
year. During the time a district exists in a city described in section 1(2),
1(3) or 1(4) of this chapter, not more than a total of one million dollars
($1,000,000) of net increment may be paid to the city described in
section 1(2), 1(3) or 1(4) of this chapter. During each year that a
district exists in a city described in section 1(2) of this chapter, not
more than one million dollars ($1,000,000) of net increment may be
paid to the city described in section 1(2) of this chapter.
(g) The auditor of state shall disburse all money in the fund that is
credited to the net increment account to the commission in equal
semiannual installments on November 30 and May 31 of each year.
SECTION 122. IC 36-7-26-24, AS AMENDED BY P.L.185-2001,
SECTION 9, AND AS AMENDED BY P.L.291-2001, SECTION 203,
IS AMENDED AND CORRECTED TO READ AS FOLLOWS
[EFFECTIVE APRIL 1, 2002 (RETROACTIVE)]: Sec. 24. (a) The
commission may issue bonds, payable in whole or in part, from money
distributed from the fund to the commission, to finance a local public
improvement under IC 36-7-14-25.1 or may make lease rental
payments for a local public improvement under IC 36-7-14-25.2 and
IC 36-7-14-25.3. The term of any bonds issued under this section may
not exceed twenty (20) years, nor may the term of any lease agreement
entered into under this section exceed twenty (20) years. The
commission shall transmit to the board a transcript of the proceedings
with respect to the issuance of the bonds or the execution and delivery
of a lease agreement as contemplated by this section. The transcript
must include a debt service or lease rental schedule setting forth all
payments required in connection with the bonds or the lease rentals.
(b) On January 15 of each year, the commission shall remit to the
treasurer of state the money disbursed from the fund that is credited to
the net increment account that exceeds the amount needed to pay debt
service or lease rentals and to establish and maintain a debt service
reserve under this chapter in the prior year and before May 31 of that
year. Amounts remitted under this subsection shall be deposited by the
auditor of state as other gross retail and use taxes are deposited.
(c) The commission in a city described in section 1(2) of this
chapter may only distribute money from the fund only for the
following:
(1) Road, interchange, and right-of-way improvements. and for
(2) Acquisition costs of a commercial retail facility and for
real property acquisition costs in furtherance of the road,
interchange, and right-of-way improvements.
(3) Demolition of commercial property and any related
expenses incurred before or after the demolition of the
commercial property.
(4) For physical improvements or alterations of property that
enhance the commercial viability of the district.
(d) The commission in a city described in section 1(3) of this
chapter may distribute money from the fund only for the following
purposes:
(1) For road, interchange, and right-of-way improvements and for
real property acquisition costs in furtherance of the road,
interchange, and right-of-way improvements.
(2) For the demolition of commercial property and any related
expenses incurred before or after the demolition of the
commercial property.
(e) The commission in a city described in section 1(4) of this
chapter may distribute money from the fund only for the following
purposes:
(1) For:
(A) the acquisition, demolition, and renovation of property;
and
(B) site preparation and financing;
related to the development of housing in the district.
(2) For physical improvements or alterations of property that
enhance the commercial viability of the district.
SECTION 123. 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.
SECTION 124. 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.
SECTION 125. 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.
SECTION 126. IC 36-7-31.3-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 8. (a) Except as
provided in subsection (d), 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:
(1) more than one hundred fifty thousand (150,000) but less
than five hundred thousand (500,000); or
(2) more than ninety thousand (90,000) but less than one
hundred five thousand (105,000);
a tax area must include at least one (1) facility described in
subsection (a)(1).
(c) Except as provided in subsection (d), 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.
(d) In a city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000), the
designating body may designate only one (1) facility as part of a tax
area. The facility designated as part of the tax area may not be a
facility described in subsection (a)(1).
SECTION 127. 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:
(A) more than one hundred fifty thousand (150,000) but
less than five hundred thousand (500,000); or
(B) more than ninety thousand (90,000) but less than one
hundred five thousand (105,000);
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) For a tax area in a city having a population of more than
ninety thousand (90,000) but less than one hundred five
thousand (105,000), 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)(2)
of this chapter.
(4) 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) (5) 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.
SECTION 128. 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.
SECTION 129. 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.
SECTION 130. 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.
SECTION 131. 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:
(A) more than one hundred fifty thousand (150,000) but
less than five hundred thou sand (500,000); or
(B) more than ninety thousand (90,000) but less than one
hundred five thousand (105,000);
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) In a city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000), 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 any
purpose specified in section 8(a)(2) of this chapter.
(4) The financing or refinancing of a capital improvement
described in subdivision (1), (2), or (3) or the payment of lease
payments for a capital improvement described in subdivision (1),
(2), or (3).
SECTION 132. 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.
SECTION 133. IC 36-8-11-26, AS AMENDED BY SEA 357-2002,
SECTION 493, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2002 (RETROACTIVE)]: Sec. 26. After
a sufficient appropriation for the purchase of firefighting apparatus and
equipment, including housing, is made and is available, the district's
fiscal officer, with the approval of the board and the county fiscal body,
may purchase the firefighting apparatus and equipment for the district
on an installment conditional sale or mortgage contract running for a
period not exceeding:
(1) six (6) years; or
(2) fifteen (15) years for a district that:
(A) has a total assessed value of twenty sixty million dollars
($20,000,000) ($60,000,000) or less, as determined by the
department of local government finance; and
(B) is purchasing the firefighting equipment with funding from
the:
(i) state or its instrumentalities; or
(ii) federal government or its instrumentalities.
The purchase shall be amortized in equal or approximately equal
installments payable on January 1 and July 1 each year.
SECTION 134. IC 36-8-13-5, AS AMENDED BY SEA 357-2002,
SECTION 497, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2002 (RETROACTIVE)]: Sec. 5. After a
sufficient appropriation has been made and approved and is available
for the purchase of firefighting apparatus and equipment, including
housing, the township executive, with the approval of the township
legislative body, may purchase it for the township on an installment
conditional sale or mortgage contract running for a period not
exceeding:
political subdivision.
SECTION 137. IC 36-10-11-33 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 33. (a) The fiscal
body of the lessee shall adopt an ordinance creating a board of five (5)
members to be known as the "Civic Center Board of Managers". The
board of managers shall supervise, manage, operate, and maintain the
civic center a building and its programs.
(b) A person appointed to the board of managers must be at least
twenty-one (21) years of age and a resident of the lessee governmental
entity for at least five (5) years. If the lessee is a city, three (3) of the
managers shall be appointed by the city executive, and two (2) of the
managers shall be appointed by the city legislative body. If the lessee
is not a city, all five (5) managers shall be appointed by the fiscal body
of the lessee. An officer or employee of a political subdivision may not
serve as a manager. The managers serve for terms of three (3) years.
(c) Notwithstanding subsection (b), if the lessee is a city, initial
terms of the managers appointed by the executive are as follows:
(1) One (1) manager for a term of one (1) year.
(2) One (1) manager for a term of two (2) years.
(3) One (1) manager for a term of three (3) years.
The initial term of one (1) of the managers appointed by the legislative
body is two (2) years, and the other is three (3) years.
(d) Notwithstanding subsection (b), if the lessee is not a city, initial
terms of the managers are as follows:
(1) One (1) manager for a term of one (1) year.
(2) Two (2) managers for terms of two (2) years.
(3) Two (2) managers for terms of three (3) years.
(e) A manager may be removed for cause by the appointing
authority. Vacancies shall be filled by the appointing authority, and any
person appointed to fill a vacancy serves for the remainder of the
vacated term. The managers may not receive salaries, but shall be
reimbursed for any expenses necessarily incurred in the performance
of their duties.
(f) The board of managers shall annually elect officers to serve
during the calendar year. The board of managers may adopt resolutions
and bylaws governing its operations and procedure and may hold
meetings as often as necessary to transact business and to perform its
duties. A majority of the managers constitutes a quorum.
SECTION 138. IC 36-10-11-34 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 34. The board of
managers may do the following:
(1) Receive and collect money due to or otherwise related to the
civic center; a building; employ an executive manager, an
associate manager, and other agents and employees that are
considered necessary for the fulfillment of its duties, and fix the
compensation of all employees. However, a contract of
employment or other arrangement must be terminable at the will
of the board of managers, except that a contract may be entered
into with an executive manager for a period not exceeding four
(4) years and subject to extension or renewal for similar or shorter
periods.
(2) Let concessions for the operation of restaurants, cafeterias,
public telephones, news and cigar stands, vending machines,
caterers, and all other services considered necessary or desirable
for the operation of the civic center. a building.
(3) Lease a part of the civic center a building from time to time
to any association, corporation, or individual, with or without the
right to sublet.
(4) Fix charges and establish rules governing the use and
operation of the civic center. a building.
(5) Accept gifts or contributions from individuals, corporations,
limited liability companies, partnerships, associations, trusts, or
foundations; accept funds, loans, or advances on the terms and
conditions that the board of managers considers necessary or
desirable from the federal government, the state, or any of their
agencies or political subdivisions.
(6) Receive and collect all money due to the use or leasing of the
civic center a building or any part of it and from concessions or
other contracts and expend that money for proper purposes.
(7) Provide coverage for its employees under IC 22-3 and IC 22-4.
(8) Purchase public liability and other insurance that it considers
necessary.
(9) Make and enter into all contracts and agreements necessary or
incidental to the performance of its duties and the execution of its
powers under this chapter, including enforcement of them.
(10) Maintain and repair the civic center a building and employ
a building superintendent and other employees that are necessary
to properly maintain the civic center. a building.
(11) Prepare and publish descriptive materials and literature
relating to the civic center a building and specifying the
advantages of the civic center; a building; do all other acts and
things that the board of managers considers necessary to promote
and publicize the civic center a building and serve the
commercial, industrial, and cultural interests of Indiana and all its
citizens by the use of the civic center; a building; and assist and
cooperate with the state and other public, governmental, and
private agencies and groups of citizens for those purposes.
(12) Supervise, manage, operate, and maintain any other public
facility owned or leased by the lessee governmental entity or by
an agency of it when so directed by a resolution adopted by the
fiscal body of the entity.
(13) Exercise other powers and perform other duties not in
conflict with this chapter that are specified by ordinance or
resolution of the fiscal body of the lessee governmental entity.
(14) Perform all other acts necessarily incidental to its duties and
the powers listed in this section.
SECTION 139. IC 36-10-11-35 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 35. (a) The board
of managers shall prepare a budget for each calendar year governing
the projected operating expenses, the estimated income, and reasonable
reserves. It shall submit that budget for review, approval, or addition
to the fiscal body of the lessee governmental entity.
(b) The board of managers may not make expenditures except as
provided in the approved budget, and all additional expenditures are
subject to approval by the fiscal body of the entity.
(c) Payments to the users of the civic center a building or a part of
it that constitute a contractual share of box office receipts are not
considered an operating expense or an expenditure within the meaning
of this section, and the board of managers may make those payments
without approval.
SECTION 140. IC 36-10-11-36 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 36. (a) The fiscal
officer of the lessee governmental entity shall act as controller of the
board of managers and is responsible for proper safeguarding and
accounting. The controller shall, with the approval of the board of
managers, appoint an assistant to act as auditor for the board of
managers.
(b) The assistant is the official custodian of all books of account and
other financial records of the board of managers and has the other
powers and duties that are delegated by the controller and the lesser
powers and duties that the board of managers prescribes. The assistant,
and any other employee or member of the board of managers
authorized to receive, collect, or expend money, shall give bond for the
faithful performance and discharge of all duties required of him in an
amount and with surety and other conditions that are prescribed and
approved by the board of managers.
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.
(RETROACTIVE)] (a) IC 6-1.1-12.1-4.5, 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.
SECTION 146. [EFFECTIVE JANUARY 1, 2002
(RETROACTIVE)] (a) IC 13-21-3-15.5, as added by this act, applies
to property taxes first due and payable after December 31, 2001.
(b) The following, all as amended by this act, apply to property
taxes first due and payable after December 31, 2001:
IC 6-1.1-17-3
IC 6-1.1-17-5
IC 6-1.1-17-13
IC 6-1.1-18.5-9.8
IC 6-1.1-18.5-12
IC 6-1.1-19-2
IC 8-16-3.1-4
IC 13-21-3-12
IC 21-2-15-11
IC 36-8-11-26
IC 36-8-13-5
IC 36-8-19-8.7.
(c) IC 6-1.1-20-1.1, IC 6-1.1-20-3.1, and IC 6-1.1-20-3.2, all as
amended by this act, apply to bonds and leases for which notice
under IC 6-1.1-20-3.1, as amended by this act, is published and sent
after June 30, 2002.
(d) This SECTION expires January 1, 2003.
SECTION 147. [EFFECTIVE JULY 1, 2002] IC 6-2.5-5-13(d)(2),
as added by this act, applies to retail transactions occurring after
June 30, 2002.
SECTION 148. [EFFECTIVE UPON PASSAGE] (a)
Notwithstanding IC 36-7-13-13(a), the legislative body of a unit
that designates a community revitalization enhancement district
described in IC 36-7-13-10.7(a), as added by this act, shall send to
the department of state revenue by certified mail the updated list:
(1) required under IC 36-7-13-13(a); and
(2) listing the:
(A) employers in the district; and
(B) street names and the range of street numbers of each
street in the district;
after the addition of property to the district under
IC 36-7-13-10.7(b), as added by this act, not later than May 31,
2002.
(b) Notwithstanding IC 36-7-13-13(b), the department of state
revenue shall calculate the:
(1) gross retail base period amount for the district described
in subsection (a) as required under IC 36-7-13-10.7(c), as
added by this act; and
(2) income tax base period amount for the district described
in subsection (a) as required under IC 36-7-13-10.7(d), as
added by this act;
not later than June 30, 2002.
(c) Notwithstanding IC 36-7-13-14, for the state fiscal year
ending June 30, 2002, the department of state revenue shall
calculate the:
(1) gross retail incremental amount for the district described
in subsection (a) using the gross retail base period amount
determined under subsection (b)(1); and
(2) income tax incremental amount for the district described
in subsection (a) using the income tax base period amount
determined under subsection (b)(2).
(d) This SECTION expires June 30, 2003.
SECTION 149. [EFFECTIVE JULY 1, 2002] IC 4-33-12-6, as
amended by this act, applies to riverboat admissions taxes collected
after June 30, 2002.
SECTION 150. [EFFECTIVE JANUARY 1, 2001
(RETROACTIVE)] (a) This SECTION applies notwithstanding:
(1) IC 6-1.1-3-7.5;
(2) IC 6-1.1-10-31.1;
(3) IC 6-1.1-11;
(4) 50 IAC 4.2-12-1;
(5) 50 IAC 16-3-2; and
(6) 50 IAC 16-4-1.
(b) For purposes of this SECTION, "taxpayer" means a
taxpayer that filed a personal property tax return under IC 6-1.1-3
for the March 1, 2001, assessment date:
(1) in a township having a population of more than
ninety-three thousand (93,000) but less than one hundred ten
thousand (110,000) located in a county containing a
consolidated city; and
(2) on which the taxpayer reported a total assessed value of
personal property of more than fifty-five million dollars
($55,000,000) and less than fifty-six million dollars
($56,000,000).
(c) A taxpayer may before January 1, 2003, file an amended
personal property tax return for the March 1, 2001, assessment
date.
(d) With respect to an amended personal property tax return
filed under subsection (c), a taxpayer is entitled to an exemption of
tangible personal property under IC 6-1.1-10-29, IC 6-1.1-10-29.3,
and IC 6-1.1-10-30 based on:
(1) the total cost of inventory reported on Schedule B of the
Form 103 filed as part of the amended personal property tax
return; and
(2) the ratio reported on the Form 103W filed as part of the
taxpayer's return referred to in subsection (b).
(e) A taxpayer shall pay taxes first due and payable in 2002
based on the assessed value of personal property reported in the
amended personal property tax return filed under subsection (c).
(f) This SECTION applies only to personal property taxes first
due and payable in 2002.
(g) This SECTION expires January 1, 2003.
SECTION 151. [EFFECTIVE UPON PASSAGE] (a) The
definitions contained in IC 6-1.1-12.1 apply to this SECTION.
(b) This SECTION applies to a property owner who:
(1) is located in an economic revitalization area situated in a
county having a population of more than one hundred
forty-eight thousand (148,000) but less than one hundred
seventy thousand (170,000);
(2) during February 1999, was determined by a designating
body to be entitled to receive deductions for redevelopment or
rehabilitation of real property under IC 6-1.1-12.1-3;
(3) has substantially complied with the statement of benefits
filed under IC 6-1.1-12.1-3, including job creation or
retention, capital investment, and any other requirements
imposed by the designating body; and
(4) failed to timely file deduction applications under
IC 6-1.1-12.1-5 for the property tax deduction under
IC 6-1.1-12.1-3 with respect to deductions for property taxes
first due and payable in 2002.
(c) Notwithstanding IC 6-1.1-12.1, the property owner is entitled
to the deductions described in subsection (b)(4) for property taxes
first due and payable in 2002 if, before June 1, 2002, the property
owner files the deduction applications that would have been
necessary to obtain those deductions under IC 6-1.1-12.1.
(d) Assessed value deductions granted under this SECTION
apply to the property owner's property taxes first due and payable
in 2002.
(e) This SECTION expires December 31, 2003.
SECTION 152. [EFFECTIVE JANUARY 1, 2003] (a) The
excessive tax levy collected as a result of the approval of a
referendum held under IC 6-1.1-19-4.5 (as effective January 1,
2002, or as amended by SEA 175-2002) in 2002 is considered a
referendum tax levy to which the following apply:
(1) IC 6-1.1-19-4.5, IC 6-1.1-21-2, IC 21-3-1.7-3.1,
IC 21-3-1.7-5, IC 21-3-1.7-6.8, and IC 21-3-1.7-8, all as
amended by SEA 175-2002 and this act; and
(2) IC 21-2-11.6, as added by SEA 175-2002.
(b) To the extent possible, if there is a conflict between the
provisions of SEA 175-2002 and this act, it is the intent of the
general assembly that the two acts be read together and the policies
in both acts be implemented into law.
SECTION 153. [EFFECTIVE JANUARY 1, 2000
(RETROACTIVE)]: (a) IC 6-1.1-10-42, as added by this act, applies
only to property taxes first due and payable after December 31,
2000.
(b) This SECTION expires January 1, 2003.
SECTION 154. [EFFECTIVE UPON PASSAGE] (a) This
SECTION applies to each SECTION under this act that:
(1) takes effect upon passage; and
(2) contains an amendment to a population parameter.
(b) The amendment to a population parameter described in
subsection (a) takes effect April 1, 2002, and the amendment to
other provisions in a SECTION described in subsection (a) takes
effect upon passage of this act."
SECTION 155. [EFFECTIVE UPON PASSAGE] (a)
Notwithstanding P.L.29-2001, SECTION 5, the total operating
expense for all universities shall be reduced by $29,000,000 for FY
2002-2003. The amount of the reduction for each main and
regional campus equals the amount determined under STEP
FOUR of the following formula:
STEP ONE: Determine the amount of the total operating
appropriation to the campus.
STEP TWO: Determine the amount of the total operating
appropriations for all university campuses.
STEP THREE: Divide the STEP ONE amount by the STEP
TWO amount.
STEP FOUR: Multiply the STEP THREE amount by
$29,000,000.