SB 260-6_ Filed 02/21/2006, 11:14 Foley
Adopted 2/21/2006


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Senate Bill 260 be amended to read as follows:

SOURCE: Page 44, line 25; (06)MO026004.44. -->     Page 44, between lines 25 and 26, begin a new paragraph and insert:
SOURCE: IC 6-1.1-18-12; (06)MO026004.40. -->     "SECTION 40. IC 6-1.1-18-12, AS AMENDED BY P.L.1-2005, SECTION 87, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum:
        (1) property tax rate or rates; or
        (2) special benefits tax rate or rates;
referred to in the statutes listed in subsection (d).
    (b) The maximum rate for taxes first due and payable after 2003 is the maximum rate that would have been determined under subsection (e) for taxes first due and payable in 2003 if subsection (e) had applied for taxes first due and payable in 2003.
    (c) The maximum rate must be adjusted:
        (1) each time an annual adjustment of the assessed value of real property takes effect under IC 6-1.1-4-4.5; and
        (2) each time a general reassessment of real property takes effect under IC 6-1.1-4-4.
    (d) The statutes to which subsection (a) refers are:
        (1) IC 8-10-5-17;
        (2) IC 8-22-3-11;
        (3) IC 8-22-3-25;
        (4) IC 12-29-1-1;
        (5) IC 12-29-1-2;
        (6) IC 12-29-1-3;
        (7) IC 12-29-3-6;
        (8) IC 13-21-3-12;
        (9) IC 13-21-3-15;
        (10) IC 14-27-6-30;
        (11) IC 14-33-7-3;
        (12) IC 14-33-21-5;
        (13) IC 15-1-6-2;
        (14) IC 15-1-8-1;
        (15) IC 15-1-8-2;
        (16) IC 16-20-2-18;
        (17) IC 16-20-4-27;
        (18) IC 16-20-7-2;
         (19) IC 16-22-14;
        (19) (20) IC 16-23-1-29;
        (20) (21) IC 16-23-3-6;
        (21) (22) IC 16-23-4-2;
        (22) (23) IC 16-23-5-6;
        (23) (24) IC 16-23-7-2;
        (24) (25) IC 16-23-8-2;
        (25) (26) IC 16-23-9-2;
        (26) (27) IC 16-41-15-5;
        (27) (28) IC 16-41-33-4;
        (28) (29) IC 20-26-8-4;
        (29) (30) IC 21-1-11-3;
        (30) (31) IC 21-2-17-2;
        (31) (32) IC 23-13-17-1;
        (32) (33) IC 23-14-66-2;
        (33) (34) IC 23-14-67-3;
        (34) (35) IC 36-7-13-4;
        (35) (36) IC 36-7-14-28;
        (36) (37) IC 36-7-15.1-16;
        (37) (38) IC 36-8-19-8.5;
        (43) (38) (39) IC 36-9-6.1-2;
        (44) (39) (40) IC 36-9-17.5-4;
        (45) (40) (41) IC 36-9-27-73;
        (46) (41) (42) IC 36-9-29-31;
        (47) (42) (43) IC 36-9-29.1-15;
        (48) (43) (44) IC 36-10-6-2;
        (49) (44) (45) IC 36-10-7-7;
        (50) (45) (46) IC 36-10-7-8;
        (51) (46) (47) IC 36-10-7.5-19;
        (47) (48) IC 36-10-13-5;
        (48) (49) IC 36-10-13-7;
        (49) (50) IC 36-12-7-7;
        (50) (51) IC 36-12-7-8;
        (51) (52) IC 36-12-12-10; and
        (52) (53) any statute enacted after December 31, 2003, that:
            (A) establishes a maximum rate for any part of the:
                (i) property taxes; or
                (ii) special benefits taxes;
            imposed by a political subdivision; and
            (B) does not exempt the maximum rate from the adjustment under this section.
    (e) The new maximum rate under a statute listed in subsection (d) is the tax rate determined under STEP SEVEN of the following STEPS:
        STEP ONE: Determine the maximum rate for the political subdivision levying a property tax or special benefits tax under the statute for the year preceding the year in which the annual adjustment or general reassessment takes effect.
        STEP TWO: Determine the actual percentage increase (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value (before the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property from the year preceding the year the annual adjustment or general reassessment takes effect to the year that the annual adjustment or general reassessment takes effect.
        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 take effect.
        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 (before the adjustment, if any, under IC 6-1.1-4-4.5) 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.
    (f) The department of local government finance shall compute the maximum rate allowed under subsection (e) and provide the rate to each political subdivision with authority to levy a tax under a statute listed in subsection (d).".
SOURCE: Page 73, line 11; (06)MO026004.73. -->     Page 73, between lines 11 and 12, begin a new paragraph and insert:
SOURCE: IC 16-22-14; (06)MO026004.60. -->     "SECTION 60. IC 16-22-14 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]:
     Chapter 14. Levy for Emergency Medical Services
    Sec. 1. As used in this chapter, "qualified expenses" means expenses incurred by a county hospital to provide emergency

medical services (as defined in IC 16-18-2-110).
    Sec. 2. The governing board of a county hospital may request support from the county for qualified expenses, either by:
        (1) appropriation from the county general fund; or
        (2) a separate tax levy;
by filing with the county executive on or before August 1 a written budget of the amount estimated to be required to fund qualified expenses for the ensuing year.
    Sec. 3. Subject to sections 4 and 5 of this chapter, a county may establish a separate property tax levy for a county hospital to compensate the county hospital for the county hospital's qualified expenses.
    Sec. 4. The property tax rate imposed under this chapter may not exceed the lesser of the following:
        (1) Six cents ($0.06) on each one hundred dollars ($100) of assessed valuation.
        (2) The property tax rate that is necessary to generate tax revenues in an amount equal to the county hospital's qualified expenses in the ensuing year, as estimated in the governing body's budget request under section 2 of this chapter.
    Sec. 5. Property taxes imposed under this chapter are subject to the county's levy limitations imposed under IC 6-1.1-18.5-3.
    Sec. 6. The amount levied under this chapter is in addition to any other amount levied for a county hospital.
    Sec. 7. An amount levied under this chapter:
        (1) must be appropriated as other county funds are appropriated; and
        (2) may be used only for qualified expenses.
".

SOURCE: Page 103, line 9; (06)MO026004.103. -->     Page 103, between lines 9 and 10, begin a new line block indented and insert:
        " (20) IC 16-22-14.".
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 260 as printed February 17, 2006.)

________________________________________

Representative Foley


MO026004/DI 114     2006