January 13, 2004, read first time and referred to Committee on Rules and Legislative
Procedures.
Introduced
Second Regular Session 113th General Assembly (2004)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
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a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in
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HOUSE BILL No. 1142
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-45; (04)IN1142.1.1. -->
SECTION 1. IC 6-1.1-45 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 45. Property Tax Roundtable
Sec. 1. As used in this chapter, "executive" has the meaning set
forth in IC 36-1-2-5.
Sec. 2. As used in this chapter, "fiscal body" has the meaning set
forth in IC 36-1-2-6.
Sec. 3. As used in this chapter, "roundtable" refers to the
property tax roundtable established by section 4 of this chapter.
Sec. 4. The property tax roundtable is established.
Sec. 5. (a) The roundtable consists of the following members:
(1) The chair and the ranking minority member of the senate
finance committee.
(2) The chair and the ranking minority member of the house
of representatives ways and means committee.
(3) The commissioner of the department of local government
finance.
(4) A number of members appointed by the governor who
must be representatives of:
(A) business, community, and school leaders;
(B) county assessors;
(C) township assessors;
(D) township trustee-assessors;
(E) city executives;
(F) county executives; and
(G) county fiscal bodies.
The number of members appointed under clause (A) must be
equal to the combined number of members appointed under
clauses (B) through (G).
(b) The governor shall make appointments under subsection (a)
before July 1, 2004.
(c) The appointed members of the roundtable serve at the
pleasure of the governor. The governor shall fill any vacancy on
the roundtable within forty-five (45) days of the vacancy.
Sec. 6. The roundtable shall operate under the rules of the
legislative council.
Sec. 7. (a) The chair of the senate finance committee and the
chair of the house of representatives ways and means committee
shall serve as cochairs of the roundtable. The roundtable shall meet
upon the call of the cochairs.
(b) A quorum of the roundtable must be present to conduct
business. A quorum consists of a majority of the voting members
appointed to the roundtable. The roundtable may not take an
official action unless the official action has been approved by at
least a majority of the voting members appointed to serve on the
roundtable.
Sec. 8. The roundtable is a permanent body and working group.
Sec. 9. The legislative services agency shall provide staff support
to the roundtable.
Sec. 10. (a) The roundtable shall:
(1) study:
(A) the levels of government:
(i) at which decisions are made concerning various areas
of governmental responsibility; and
(ii) at which decisions are made concerning sources of
funding for those areas;
(B) the extent to which unfunded mandates are imposed
on:
(i) the state; and
(ii) local units of government;
(C) efficiencies in the methodology of tracking and keeping
data on property tax matters; and
(D) the extent to which:
(i) useful data on property tax matters is being tracked
and kept; and
(ii) the tracking and keeping of other data on property
tax matters would be useful; and
(2) provide recommendations on the subjects referred to in
subdivision (1) to the following:
(A) The governor.
(B) The commissioner of the department of local
government finance.
(C) The executive director of the legislative services agency
in an electronic format under IC 5-14-6.
(b) Before providing a recommendation under subsection (a),
the roundtable shall prepare an analysis of the fiscal impact that
the recommendation will have on:
(1) the state; and
(2) political subdivisions affected by the recommendation.
The analysis must be submitted with the recommendation under
subsection (a).
(c) Whenever the roundtable provides a recommendation under
subsection (a) and the fiscal impact prepared under subsection (b)
indicates that the impact of the recommendation will be at least
five hundred thousand dollars ($500,000), the roundtable shall
submit a copy of the recommendation and the fiscal impact
prepared under subsection (b) to the legislative services agency for
review. Not more than forty-five (45) days after receiving a copy of
the recommendation and fiscal analysis, the legislative services
agency shall prepare a fiscal analysis concerning the effect that
compliance with the recommendation will have on:
(1) the state; and
(2) political subdivisions affected by the proposed
recommendation.
The fiscal analysis must contain an estimate of the direct fiscal
impact of the recommendation and a determination concerning the
extent to which the recommendation creates an unfunded mandate
on the state or a political subdivision affected by the proposed
recommendation. The fiscal analysis is a public document. The
legislative services agency shall make the fiscal analysis available
to interested parties upon request. The roundtable shall provide
the legislative services agency with the information necessary to
prepare the fiscal analysis. The legislative services agency may also
receive and consider applicable information from the entities
affected by the recommendation in preparation of the fiscal
analysis. The legislative services agency shall provide copies of its
fiscal analysis to each of the persons described in subsection (a)(2).