Citations Affected: IC 5-11-10-2; IC 6-1.1; IC 36-2-6.
Synopsis: County option to post claims on the internet. Allows the
county auditor to post on the Internet claims filed for consideration by
the county executive and all court allowances, instead of publishing the
claims and allowances.
Effective: July 1, 2005.
January 11, 2005, read first time and referred to Committee on Governmental Affairs and
A BILL FOR AN ACT to amend the Indiana Code concerning local
management district established under IC 13-21 or IC 13-9.5
(before its repeal); or
(2) the chairperson's designee;
is required to sign the claim form described under this section.
(d) The form prescribed under this section shall be prepared by or filed with the disbursing officer of the political subdivision, together with:
(1) the supporting claims if payment is made under section 1 of this chapter; or
(2) the supporting invoices or bills if payment is made under section 1.6 of this chapter.
All such documents shall be carefully preserved by the disbursing officer as a part of the official records of the office.
(e) Where under any law it is provided that each claim be allowed over the signatures of members of a governing body, or a claim docket or accounts payable voucher register be prepared listing claims to be considered for allowance, the form and procedure prescribed in this section shall be in lieu of the provisions of the other law.
(f) Notwithstanding this section, the publication or posting required by
IC 36-2-6-3(b) IC 36-2-6-3 must state each claim for which a
separate warrant or check is to be issued by the disbursing officer
except for claims for the following:
(1) Salaries fixed in a definite amount by ordinance or statute.
(2) Per diem of jurors.
(3) Salaries of officers of a court.
local government finance shall give notice to the taxpayer and the
county assessor, by mail, of the amount of the reassessment. The notice
(1) is subject to appeal by the taxpayer under section 34 of this chapter; and
(2) must include a statement of the taxpayer's rights under sections 33 and 34 of this chapter.
(e) 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.
(f) 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.
(1) the variance determined under subsection (j) 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.
(h) If the variance determined under subsection (f) is ten percent (10%) or less, the department of local government finance shall
determine whether to correct the valuation of the property under:
(1) sections 9 and 10 of this chapter; or
(2) IC 6-1.1-14-10 and IC 6-1.1-14-11.
(i) The department of local government finance shall give notice by mail to a taxpayer of a hearing concerning the department's intent to cause the taxpayer's property to be reassessed under this section. The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed. The department of local government finance may conduct a single hearing under this section with respect to multiple properties. The notice must state:
(1) the time of the hearing;
(2) the location of the hearing; and
(3) that the purpose of the hearing is to hear taxpayers' comments and objections with respect to the department of local government finance's intent to reassess property under this chapter.
(j) If the department of local government finance determines after the hearing that property should be reassessed under this section, the department shall:
(1) cause the property to be reassessed under this section;
(2) mail a certified notice of its final determination to the county auditor of the qualifying county in which the property is located; and
(3) notify the taxpayer by mail of its final determination.
(k) A reassessment may be made under this section only if the notice of the final determination under subsection (i) is given to the taxpayer within the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.
(l) If the department of local government finance contracts for a special reassessment of property under this section, the qualifying county shall pay the bill, without appropriation, from the county property reassessment fund. A contractor may periodically submit bills for partial payment of work performed under a contract. Notwithstanding any other law, a contractor is entitled to payment under this subsection for work performed under a contract if the contractor:
(1) submits, in the form required by IC 5-11-10-1, a fully itemized, certified bill for the costs under the contract of the work performed to the department of local government finance for review;
(2) obtains from the department of local government finance:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services billed for
payment have been received and comply with the contract; and
(3) files with the county auditor of the qualifying county:
(A) a duplicate copy of the bill submitted to the department of local government finance;
(B) the proof of approval provided by the department of local government finance of the form and amount of the bill that was approved; and
(C) the certification provided by the department of local government finance that indicates that the goods and services billed for payment have been received and comply with the contract.
An approval and a certification under subdivision (2) shall be treated as conclusively resolving the merits of the claim. Upon receipt of the documentation described in subdivision (3), the county auditor shall immediately certify that the bill is true and correct without further audit, publish or post 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 or posting 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.
(m) A qualifying official (as defined in IC 33-26-8-3) shall provide information requested in writing by the department of local government finance or the department's contractor under this section not later than seven (7) days after receipt of the written request from the department or the contractor. If a qualifying official (as defined in IC 33-26-8-3) 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 33-26-8 for production of the information.
(n) The provisions of this section are severable in the manner provided in IC 1-1-1-8(b).
next regular or special meeting following the preapproved payment of
(e) A payment of expenses under this section must be published or posted in the manner provided under section 3 of this chapter.