Citations Affected: IC 36-8.
Synopsis: Public safety communications systems districts. Allows any
county to adopt an ordinance creating a public safety communications
systems and computer facilities district. (Current law provides for
districts in only Marion County and Elkhart County.) Allows a county
other than Marion County or Elkhart County to levy a property tax rate
of $0.01 per $100 of assessed valuation to fund the district. Allows
Marion County to levy a property tax rate of $0.05 per $100 of assessed
valuation to fund the district. Permits any county to fund the district
from county adjusted gross income tax or county option income tax
revenues. (Current law allows Elkhart County to levy a property tax
rate of $0.05 per $100 of assessed valuation to fund the district while
permitting Marion County to fund the district from county option
income tax revenues.) Specifies the levy adjustments that must be
made when a city, town, or township joins or withdraws from a district.
Effective: July 1, 2007.
January 11, 2007, read first time and referred to Committee on Homeland Security,
Transportation & Veterans Affairs.
February 20, 2007, amended, reported favorably _ Do Pass.
February 26, 2007, read second time, ordered engrossed. Engrossed.
February 27, 2007, read third time, passed. Yeas 47, nays 0.
A BILL FOR AN ACT to amend the Indiana Code concerning local
government.
valorem property tax levy on property within the district. The property
tax rate for that a levy for:
(1) a county that:
(A) has a consolidated city; or
(B) has a population of more than one hundred eighty-two
thousand seven hundred ninety (182,790) but less than two
hundred thousand (200,000);
may not exceed five cents ($0.05) on each one hundred dollars
($100) of assessed valuation; or
(2) a county not described in subdivision (1) may not exceed
one cent ($0.01) on each one hundred dollars ($100) of
assessed valuation.
A property tax rate imposed by a county under this subsection is
subject to the county's levy limitations imposed under
IC 6-1.1-18.5-3.
(b) This subsection applies to a county having a consolidated city.
The county fiscal body may elect to fund the operation of the district
from part of the certified distribution, if any, that the county is to
receive during a particular calendar year under IC 6-3.5-1.1-11 or
IC 6-3.5-6-17. To make such an election, the county fiscal body must
adopt an ordinance before September 1 of the immediately preceding
calendar year. The county fiscal body must specify in the ordinance the
amount of the certified distribution that is to be used to fund the
operation of the district. If the county fiscal body adopts such an
ordinance, it shall immediately send a copy of the ordinance to the
county auditor.
(c) Subject to subsections (d), (e), and (f), if an ordinance or
resolution is adopted changing the territory covered by the district or
the number of public agencies served by the district, the local
government tax control board shall, for property taxes first due and
payable during the year after the adoption of the ordinance, adjust the
maximum permissible ad valorem property tax levy limits of the
district and the units any cities, towns, or townships participating in
the district.
(d) If a unit city, town, or township by ordinance or resolution
joins the district, or elects to have its public safety agencies served by
the district, the local government tax control board shall reduce the
maximum permissible ad valorem property tax levy of the joining unit
for property taxes first due and payable during the year after the
adoption of the ordinance or resolution. The reduction shall be based
on the amount budgeted by the joining unit for public safety
communication services in the year in which the ordinance or
resolution was adopted. If such an ordinance or resolution is adopted,
the district shall refer its proposed budget, ad valorem property tax
levy, and property tax rate for the following year to the board, which
shall review and set the budget, levy, and rate as though the district
were covered by IC 6-1.1-18.5-7.
(e) This subsection applies to a city, town, or township if a unit
that by ordinance or resolution withdraws from the district. or rescinds
its election to have its public safety agencies served by the district. the
local government tax control board shall reduce the maximum
permissible ad valorem property tax levy of the district for property
taxes first due and payable during the year after the adoption of the
ordinance or resolution. The reduction shall be based on the amounts
being levied by the district within that unit. If such an ordinance or
resolution is adopted, The withdrawing unit shall refer its proposed
budget, ad valorem property tax levy, and property tax rate for public
safety communication services to the board, which shall review and set
the budget, levy, and rate as though the withdrawing unit were
covered by IC 6-1.1-18.5-7.
(f) The adjustments provided for in subsections (c), (d), and (e) do
not apply to a district or unit located in a particular county if the county
fiscal body of that county does not impose an ad valorem property tax
levy under subsection (a) to fund the operation of the district.