Introduced Version
HOUSE BILL No. 1522
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 5-28-9-16; IC 6-1.1; IC 6-2.5; IC 6-3.5;
IC 6-8.1-15; IC 12-7-2; IC 12-13; IC 12-16; IC 12-19; IC 16-35;
IC 20-12-14-2; IC 20-18-2-1.5; IC 20-24-7; IC 20-26-11;
IC 20-31-11-6; IC 20-40-8-1; IC 20-43; IC 20-44; IC 20-45; IC 20-46;
IC 20-49; IC 31-40-1; IC 36-7-15.1-26.9; IC 36-10-13.
Synopsis: Various tax and state administration matters. Eliminates the
power of a school corporation to impose a property tax levy for the
school corporation's general fund or a charter school after 2007.
Extends the school funding formula for one year, and requires the state
to pay the local contribution for school corporations and charter
schools that was previously paid from the general fund levy. Eliminates
the limitation on the maximum state distribution under the school
funding formula. Eliminates the requirements concerning a minimum
distribution from the state property tax replacement fund. Eliminates
the authority of Dearborn County and Lake County to impose a county
supplemental school financing property tax levy, and reduces the
maximum permissible levy that may be imposed in each county by the
amount of the county supplemental school financing property tax levy
imposed in 2007. Provides for replacement of the revenues lost to an
area in which a tax increment financing arrangement is in place as a
result of the elimination of property tax levies for each school
corporation's general fund. Makes related changes. Requires the state
to: (1) finance the county family and children's fund and the children's
psychiatric residential treatment services fund; and (2) pay for: (A)
medical assistance to wards; (B) hospital care for the indigent; and (C)
services provided to children with special health care needs. Removes
(Continued next page)
Effective: Upon passage; July 1, 2007; January 1, 2008.
Murphy
January 23, 2007, read first time and referred to Committee on Ways and Means.
Digest Continued
the authority for a county to levy property taxes for any of the listed
services or funds. Repeals the following state and county funds: (1) The
medical assistance to wards funds. (2) The children with special health
care needs funds. (3) The hospital care for the indigent funds. Makes
conforming changes. Provides that transactions involving the sale of
utility service to a person in Indiana for domestic, commercial, or
industrial use are exempt from the state gross retail tax. Makes
conforming amendments in the statutes governing the taxing situs of:
(1) nonmobile telecommunications service; and (2) mobile
telecommunications service. Repeals obsolete provisions: (1) providing
a state gross retail tax exemption for sales of home energy through the
state's home energy assistance program; and (2) subjecting sales of
certain prepaid calling services to the state gross retail tax. Allows the
department of state revenue to adopt emergency rules to implement the
state gross retail tax exemption for sales of utility service.
Introduced
First Regular Session 115th General Assembly (2007)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
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NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in
this style type or
this style type reconciles conflicts
between statutes enacted by the 2006 Regular Session of the General Assembly.
HOUSE BILL No. 1522
A BILL FOR AN ACT to amend the Indiana Code concerning state
administration and taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 5-28-9-16; (07)IN1522.1.1. -->
SECTION 1. IC 5-28-9-16, AS AMENDED BY P.L.2-2006,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 16. A qualified entity receiving a loan under
this chapter may levy an annual tax on personal and real property
located within the qualified entity's geographical limits for industrial
development purposes, in addition to any other tax authorized by
statute to be levied for such purposes, at a rate that will produce
sufficient revenue to pay the annual installment and interest on a loan
made under this chapter. The tax may be in addition to the maximum
annual rates prescribed by IC 6-1.1-18, IC 6-1.1-18.5, IC 20-45-3, and
other statutes.
SOURCE: IC 6-1.1-1-3; (07)IN1522.1.2. -->
SECTION 2. IC 6-1.1-1-3, AS AMENDED BY P.L.2-2006,
SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) Except as provided in subsection (b),
"assessed value" or "assessed valuation" means an amount equal to:
(1) for assessment dates before March 1, 2001, thirty-three and
one-third percent (33 1/3%) of the true tax value of property; and
(2) for assessment dates after February 28, 2001, the true tax
value of property.
(b) For purposes of calculating a budget, rate, or levy under
IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-18.5, IC 6-1.1-20, IC 20-45-3,
IC 20-46-4, IC 20-46-5, and IC 20-46-6, "assessed value" or "assessed
valuation" does not include the assessed value of tangible property
excluded and kept separately on a tax duplicate by a county auditor
under IC 6-1.1-17-0.5.
SOURCE: IC 6-1.1-12.4-4; (07)IN1522.1.3. -->
SECTION 3. IC 6-1.1-12.4-4, AS ADDED BY P.L.193-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 4. A property owner may not receive a
deduction under this chapter with respect to real property or personal
property located in an allocation area (as defined in IC 6-1.1-21.2-3).
IC 6-1.1-21.3-3).
SOURCE: IC 6-1.1-17-3; (07)IN1522.1.4. -->
SECTION 4. IC 6-1.1-17-3, AS AMENDED BY P.L.162-2006,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) The proper officers of a political
subdivision shall formulate its estimated budget and its proposed tax
rate and tax levy on the form prescribed by the department of local
government finance and approved by the state board of accounts. The
political subdivision shall give notice by publication to taxpayers of:
(1) the estimated budget;
(2) the estimated maximum permissible levy;
(3) the current and proposed tax levies of each fund; and
(4) the amounts of excessive levy appeals to be requested.
In the notice, the political subdivision shall also state the time and
place at which a public hearing will be held on these items. The notice
shall be published twice in accordance with IC 5-3-1 with the first
publication at least ten (10) days before the date fixed for the public
hearing. Beginning in 2009, the duties required by this subsection must
be completed before August 10 of the calendar year. A political
subdivision shall provide the estimated budget and levy information
required for the notice under subsection (b) to the county auditor on the
schedule determined by the department of local government finance.
(b) Beginning in 2009, before August 10 of a calendar year, the
county auditor shall mail to the last known address of each person
liable for any property taxes, as shown on the tax duplicate, or to the
last known address of the most recent owner shown in the transfer
book, a statement that includes:
(1) the assessed valuation as of the assessment date in the current
calendar year of tangible property on which the person will be
liable for property taxes first due and payable in the immediately
succeeding calendar year and notice to the person of the
opportunity to appeal the assessed valuation under
IC 6-1.1-15-1(b);
(2) the amount of property taxes for which the person will be
liable to each political subdivision on the tangible property for
taxes first due and payable in the immediately succeeding
calendar year, taking into account all factors that affect that
liability, including:
(A) the estimated budget and proposed tax rate and tax levy
formulated by the political subdivision under subsection (a);
(B) any deductions or exemptions that apply to the assessed
valuation of the tangible property;
(C) any credits that apply in the determination of the tax
liability; and
(D) the county auditor's best estimate of the effects on the tax
liability that might result from actions of the county board of
tax adjustment or the department of local government finance;
(3) a prominently displayed notation that:
(A) the estimate under subdivision (2) is based on the best
information available at the time the statement is mailed; and
(B) based on various factors, including potential actions by the
county board of tax adjustment or the department of local
government finance, it is possible that the tax liability as
finally determined will differ substantially from the estimate;
(4) comparative information showing the amount of property
taxes for which the person is liable to each political subdivision
on the tangible property for taxes first due and payable in the
current year; and
(5) the date, time, and place at which the political subdivision will
hold a public hearing on the political subdivision's estimated
budget and proposed tax rate and tax levy as required under
subsection (a).
(c) The department of local government finance shall:
(1) prescribe a form for; and
(2) provide assistance to county auditors in preparing;
statements under subsection (b). Mailing the statement described in
subsection (b) to a mortgagee maintaining an escrow account for a
person who is liable for any property taxes shall not be construed as
compliance with subsection (b).
(d) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(e) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall adopt
with the township budget a tax rate sufficient to meet the estimated cost
of township assistance. The taxes collected as a result of the tax rate
adopted under this subsection are credited to the township assistance
fund.
(f) A county shall adopt with the county budget and the department
of local government finance shall certify under section 16 of this
chapter a tax rate sufficient to raise the levy necessary to pay the
following:
(1) The cost of child services (as defined in IC 12-19-7-1) of the
county payable from the family and children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) of the county payable from
the children's psychiatric residential treatment services fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1) or
(2) shall not be treated as a final budget, tax rate, or tax levy under
section 11 of this chapter.
SOURCE: IC 6-1.1-17-8; (07)IN1522.1.5. -->
SECTION 5. IC 6-1.1-17-8, AS AMENDED BY P.L.2-2006,
SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 8. (a) If the county board of tax adjustment
determines that the maximum aggregate tax rate permitted within a
political subdivision under IC 6-1.1-18 is inadequate, the county board
shall
subject to the limitations prescribed in IC 20-45-4, file its written
recommendations in duplicate with the county auditor. The board shall
include with its recommendations:
(1) an analysis of the aggregate tax rate within the political
subdivision;
(2) a recommended breakdown of the aggregate tax rate among
the political subdivisions whose tax rates compose the aggregate
tax rate within the political subdivision; and
(3) any other information that the county board considers relevant
to the matter.
(b) The county auditor shall forward one (1) copy of the county
board's recommendations to the department of local government
finance and shall retain the other copy in the county auditor's office.
The department of local government finance shall, in the manner
prescribed in section 16 of this chapter, review the budgets by fund, tax
rates, and tax levies of the political subdivisions described in
subsection (a)(2).
SOURCE: IC 6-1.1-17-16; (07)IN1522.1.6. -->
SECTION 6. IC 6-1.1-17-16, AS AMENDED BY P.L.2-2006,
SECTION 38, AS AMENDED BY P.L.154-2006, SECTION 44, AND
AS AMENDED BY P.L.169-2006, SECTION 9, IS CORRECTED
AND AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 16. (a) Subject to the limitations and
requirements prescribed in this section, the department of local
government finance may revise, reduce, or increase a political
subdivision's budget by fund, tax rate, or tax levy which the department
reviews under section 8 or 10 of this chapter.
(b) Subject to the limitations and requirements prescribed in this
section, the department of local government finance may review,
revise, reduce, or increase the budget by fund, tax rate, or tax levy of
any of the political subdivisions whose tax rates compose the aggregate
tax rate within a political subdivision whose budget, tax rate, or tax
levy is the subject of an appeal initiated under this chapter.
(c) Except as provided in subsections (j) and (k), before the
department of local government finance reviews, revises, reduces, or
increases a political subdivision's budget by fund, tax rate, or tax levy
under this section, the department must hold a public hearing on the
budget, tax rate, and tax levy. The department of local government
finance shall hold the hearing in the county in which the political
subdivision is located. The department of local government finance
may consider the budgets by fund, tax rates, and tax levies of several
political subdivisions at the same public hearing. At least five (5) days
before the date fixed for a public hearing, the department of local
government finance shall give notice of the time and place of the
hearing and of the budgets by fund, levies, and tax rates to be
considered at the hearing. The department of local government finance
shall publish the notice in two (2) newspapers of general circulation
published in the county. However, if only one (1) newspaper of general
circulation is published in the county, the department of local
government finance shall publish the notice in that newspaper.
(d) Except as provided in subsection (i),
IC 6-1.1-19, IC 20-45,
IC 20-46, or IC 6-1.1-18.5, the department of local government finance
may not increase a political subdivision's budget by fund, tax rate, or
tax levy to an amount which exceeds the amount originally fixed by the
political subdivision. However, if the department of local government
finance determines that IC 5-3-1-2.3(b) applies to the tax rate, tax levy,
or budget of the political subdivision, the maximum amount by which
the department may increase the tax rate, tax levy, or budget is the
amount originally fixed by the political subdivision, and not the
amount that was incorrectly published or omitted in the notice
described in IC 5-3-1-2.3(b). The department of local government
finance shall give the political subdivision written notification
specifying any revision, reduction, or increase the department proposes
in a political subdivision's tax levy or tax rate. The political subdivision
has one (1) week two (2) weeks from the date the political subdivision
receives the notice to provide a written response to the department of
local government finance's Indianapolis office. specifying how to make
the required reductions in the amount budgeted by fund. The response
may include budget reductions, reallocation of levies, a revision in the
amount of miscellaneous revenues, and further review of any other
item about which, in the view of the political subdivision, the
department is in error. The department of local government finance
shall make reductions consider the adjustments as specified in the
political subdivision's response if the response is provided as required
by this subsection and sufficiently specifies all necessary reductions.
The department of local government finance may make a revision, a
reduction, or an increase in a political subdivision's budget only by
fund. shall deliver a final decision to the political subdivision.
(e) The department of local government finance may not approve a
levy for lease payments by a city, town, county, library, or school
corporation if the lease payments are payable to a building corporation
for use by the building corporation for debt service on bonds and if:
(1) no bonds of the building corporation are outstanding; or
(2) the building corporation has enough legally available funds on
hand to redeem all outstanding bonds payable from the particular
lease rental levy requested.
(f) The department of local government finance shall certify its
action to:
(1) the county auditor;
(2) the political subdivision if the department acts pursuant to an
appeal initiated by the political subdivision;
(3) the taxpayer that initiated an appeal under section 13 of this
chapter, or, if the appeal was initiated by multiple taxpayers, the
first ten (10) taxpayers whose names appear on a petition filed
under section 13 of this chapter; the statement filed to initiate the
appeal; and
(4) a taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
(g) The following may petition for judicial review of the final
determination of the department of local government finance under
subsection (f):
(1) If the department acts under an appeal initiated by a political
subdivision, the political subdivision.
(2) If the department:
(A) acts under an appeal initiated by
one (1) or more taxpayers
under section 13 of this chapter;
or
(B) fails to act on the appeal before the department certifies its
action under subsection (f);
a taxpayer who signed the
petition under that section. statement
filed to initiate the appeal.
(3) If the department acts under an appeal initiated by the county
auditor under section 14 of this chapter, the county auditor.
(4) A taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
The petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (f).
(h) The department of local government finance is expressly
directed to complete the duties assigned to it under this section not later
than February 15th of each year for taxes to be collected during that
year.
(i) Subject to the provisions of all applicable statutes, the
department of local government finance may increase a political
subdivision's tax levy to an amount that exceeds the amount originally
fixed by the political subdivision if the increase is:
(1) requested in writing by the officers of the political
subdivision;
(2) either:
(A) based on information first obtained by the political
subdivision after the public hearing under section 3 of this
chapter; or
(B) results from an inadvertent mathematical error made in
determining the levy; and
(3) published by the political subdivision according to a notice
provided by the department.
(j) The department of local government finance shall annually
review the budget by fund of each school corporation not later than
April 1. The department of local government finance shall give the
school corporation written notification specifying any revision,
reduction, or increase the department proposes in the school
corporation's budget by fund. A public hearing is not required in
connection with this review of the budget.
(k) The department of local government finance may hold a hearing
under subsection (c) only if the notice required in IC 6-1.1-17-12
section 12 of this chapter is published at least ten (10) days before the
date of the hearing.
SOURCE: IC 6-1.1-17-17; (07)IN1522.1.7. -->
SECTION 7. IC 6-1.1-17-17, AS AMENDED BY P.L.2-2006,
SECTION 39, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 17. Subject to the limitations contained in
IC 6-1.1-19, IC 6-1.1-18.5, IC 20-45, and IC 20-46, the department of
local government finance may at any time increase the tax rate and tax
levy of a political subdivision for the following reasons:
(1) To pay the principal or interest upon a funding, refunding, or
judgment funding obligation of a political subdivision.
(2) To pay the interest or principal upon an outstanding obligation
of the political subdivision.
(3) To pay a judgment rendered against the political subdivision.
(4) To pay lease rentals that have become an obligation of the
political subdivision under IC 20-47-2 or IC 20-47-3.
SOURCE: IC 6-1.1-17-19; (07)IN1522.1.8. -->
SECTION 8. IC 6-1.1-17-19, AS AMENDED BY P.L.2-2006,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 19. If there is a conflict between the
provisions of this chapter and the provisions of IC 6-1.1-19,
IC 6-1.1-18.5, IC 20-45, or IC 20-46, the provisions of IC 6-1.1-19,
IC 6-1.1-18.5, IC 20-45, and IC 20-46 control with respect to the
adoption of, review of, and limitations on budgets, tax rates, and tax
levies.
SOURCE: IC 6-1.1-18-3; (07)IN1522.1.9. -->
SECTION 9. IC 6-1.1-18-3, AS AMENDED BY P.L.2-2006,
SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) Except as provided in subsection (b),
the sum of all tax rates for all political subdivisions imposed on
tangible property within a political subdivision may not exceed:
(1) forty-one and sixty-seven hundredths cents ($0.4167) on each
one hundred dollars ($100) of assessed valuation in territory
outside the corporate limits of a city or town; or
(2) sixty-six and sixty-seven hundredths cents ($0.6667) on each
one hundred dollars ($100) of assessed valuation in territory
inside the corporate limits of a city or town.
(b) The proper officers of a political subdivision shall fix tax rates
which are sufficient to provide funds for the purposes itemized in this
subsection. The portion of a tax rate fixed by a political subdivision
shall not be considered in computing the tax rate limits prescribed in
subsection (a) if that portion is to be used for one (1) of the following
purposes:
(1) To pay the principal or interest on a funding, refunding, or
judgment funding obligation of the political subdivision.
(2) To pay the principal or interest on an outstanding obligation
issued by the political subdivision if notice of the sale of the
obligation was published before March 9, 1937.
(3) To pay the principal or interest upon:
(A) an obligation issued by the political subdivision to meet an
emergency which results from a flood, fire, pestilence, war, or
any other major disaster; or
(B) a note issued under IC 36-2-6-18, IC 36-3-4-22,
IC 36-4-6-20, or IC 36-5-2-11 to enable a city, town, or county
to acquire necessary equipment or facilities for municipal or
county government.
(4) To pay the principal or interest upon an obligation issued in
the manner provided in IC 6-1.1-20-3 (before its repeal) or
IC 6-1.1-20-3.1 through IC 6-1.1-20-3.2.
(5) To pay a judgment rendered against the political subdivision.
(6) To meet the requirements of the family and children's fund for
child services (as defined in IC 12-19-7-1).
(7) To meet the requirements of the county hospital care for the
indigent fund.
(8) To meet the requirements of the children's psychiatric
residential treatment services fund for children's psychiatric
residential treatment services (as defined in IC 12-19-7.5-1).
(c) Except as otherwise provided in IC 6-1.1-19, IC 6-1.1-18.5,
IC 20-45, or IC 20-46, a county board of tax adjustment, a county
auditor, or the department of local government finance may review the
portion of a tax rate described in subsection (b) only to determine if it
exceeds the portion actually needed to provide for one (1) of the
purposes itemized in that subsection.
SOURCE: IC 6-1.1-18-11; (07)IN1522.1.10. -->
SECTION 10. IC 6-1.1-18-11, AS AMENDED BY P.L.2-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 11. If there is a conflict between the
provisions of this chapter and the provisions of IC 6-1.1-19,
IC 6-1.1-18.5,
IC 20-45, or IC 20-46, the provisions of IC 6-1.1-19,
IC 6-1.1-18.5,
IC 20-45, and IC 20-46 control with respect to the
adoption of, review of, and limitations on budgets, tax rates, and tax
levies.
SOURCE: IC 6-1.1-18.5-9.7; (07)IN1522.1.11. -->
SECTION 11. IC 6-1.1-18.5-9.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 9.7. (a) The ad
valorem property tax levy limits imposed by section 3 of this chapter
do not apply to ad valorem property taxes imposed under any of the
following:
(1) IC 12-16, except IC 12-16-1.
(2) IC 12-19-5.
(3) IC 12-19-7.
(4) IC 12-19-7.5.
(5) IC 12-20-24.
(b) For purposes of computing the ad valorem property tax levy
limits imposed under section 3 of this chapter, a county's or township's
ad valorem property tax levy for a particular calendar year does not
include that part of the levy imposed under the citations listed in
subsection (a). IC 12-20-24.
(c) Section 8(b) of this chapter does not apply to bonded
indebtedness that will be repaid through property taxes imposed under
IC 12-19.
SOURCE: IC 6-1.1-19-1; (07)IN1522.1.12. -->
SECTION 12. IC 6-1.1-19-1, AS AMENDED BY P.L.2-2006,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 1. The following definitions apply
throughout this chapter:
(1) "Appeal" refers to an appeal taken to the department of local
government finance by or in respect of a school corporation under
any of the following:
(A) IC 6-1.1-17.
(B) This chapter.
(C) IC 20-45.
(D) (C) IC 20-46.
(2) "Tax control board" means the school property tax control
board established by section 4.1 of this chapter.
SOURCE: IC 6-1.1-19-3; (07)IN1522.1.13. -->
SECTION 13. IC 6-1.1-19-3, AS AMENDED BY P.L.2-2006,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) When an appeal is taken to the
department of local government finance, the department may exercise
the powers described in IC 6-1.1-17 to revise, change, or increase the
budget, tax levy, or tax rate of the appellant school corporation subject
to this chapter
IC 20-45, and IC 20-46.
(b) The department of local government finance may not exercise
any of the powers described in subsection (a) until it receives,
regarding the appellant school corporation's budget, tax levy, or tax
rate, the recommendation of the tax control board.
SOURCE: IC 6-1.1-20-1.1; (07)IN1522.1.14. -->
SECTION 14. IC 6-1.1-20-1.1, AS AMENDED BY P.L.2-2006,
SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: 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 20-45-3. 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 cost the political subdivision more than
two million dollars ($2,000,000).
(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.
SOURCE: IC 6-1.1-20-1.3; (07)IN1522.1.15. -->
SECTION 15. IC 6-1.1-20-1.3, AS AMENDED BY P.L.2-2006,
SECTION 53, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 1.3. As used in this chapter, "lease" means
a lease by a political subdivision of any controlled project with lease
rentals payable from property taxes that are exempt from the levy
limitations of IC 6-1.1-18.5. or IC 20-45-3.
SOURCE: IC 6-1.1-20-3.1; (07)IN1522.1.16. -->
SECTION 16. IC 6-1.1-20-3.1, AS AMENDED BY P.L.2-2006,
SECTION 54, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: 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:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in
subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of real property within the
political subdivision who want to initiate a petition and
remonstrance process against the proposed debt service or
lease payments must file a petition that complies with
subdivisions (4) and (5) not later than thirty (30) days after
publication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to incur
annually to operate the facility.
(G) A statement of whether the school corporation expects to
appeal for a new facility adjustment (as defined in
IC 20-45-1-16) for an increased maximum permissible tuition
support levy to pay the estimated costs described in clause (F).
(4) After notice is given, a petition requesting the application of
a petition and remonstrance process may be filed by the lesser of:
(A) one hundred (100) owners of real property within the
political subdivision; or
(B) five percent (5%) of the owners of real property within the
political subdivision.
(5) The state board of accounts shall design and, upon request by
the county auditor, deliver to the county auditor or the county
auditor's designated printer the petition forms to be used solely in
the petition process described in this section. The county auditor
shall issue to an owner or owners of real property within the
political subdivision the number of petition forms requested by
the owner or owners. Each form must be accompanied by
instructions detailing the requirements that:
(A) the carrier and signers must be owners of real property;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may not be required to identify
themselves and may be allowed to pick up additional copies to
distribute to other property owners.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county auditor under
subdivision (7).
(7) Each petition must be filed with the county auditor not more
than thirty (30) days after publication under subdivision (2) of the
notice of the preliminary determination.
(8) 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.
SOURCE: IC 6-1.1-20.9-2; (07)IN1522.1.17. -->
SECTION 17. IC 6-1.1-20.9-2, AS AMENDED BY P.L.162-2006,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 2. (a) Except as otherwise provided in
section 5 of this chapter, an individual who on March 1 of a particular
year either owns or is buying a homestead under a contract that
provides the individual is to pay the property taxes on the homestead
is entitled each calendar year to a credit against the property taxes
which the individual pays on the individual's homestead. However,
only one (1) individual may receive a credit under this chapter for a
particular homestead in a particular year.
(b) The amount of the credit to which the individual is entitled
equals the product of:
(1) the percentage prescribed in subsection (d); multiplied by
(2) the amount of the individual's property tax liability, as that
term is defined in IC 6-1.1-21-5, which is:
(A) attributable to the homestead during the particular
calendar year; and
(B) determined after the application of the property tax
replacement credit under IC 6-1.1-21.
(c) For purposes of determining that part of an individual's property
tax liability that is attributable to the individual's homestead, all
deductions from assessed valuation which the individual claims under
IC 6-1.1-12 or IC 6-1.1-12.1 for property on which the individual's
homestead is located must be applied first against the assessed value
of the individual's homestead before those deductions are applied
against any other property.
(d) The percentage of the credit referred to in subsection (b)(1) is as
follows:
YEAR PERCENTAGE
OF THE CREDIT
1996 8%
1997 6%
1998 through 2002 10%
2003 through 2005 20%
2006 28%
2007 and thereafter 20%
However, the property tax replacement fund board established under
IC 6-1.1-21-10 shall increase the percentage of the credit provided in
the schedule for any year if the budget agency determines that an
increase is necessary to provide the minimum tax relief authorized
under IC 6-1.1-21-2.5. If the board increases the percentage of the
credit provided in the schedule for any year, the percentage of the
credit for the immediately following year is the percentage provided in
the schedule for that particular year, unless as provided in this
subsection the board must increase the percentage of the credit
provided in the schedule for that particular year. However, the
percentage credit allowed in a particular county for a particular year
shall be increased if on January 1 of a year an ordinance adopted by a
county income tax council was in effect in the county which increased
the homestead credit. The amount of the increase equals the amount
designated in the ordinance.
(e) Before October 1 of each year, the assessor shall furnish to the
county auditor the amount of the assessed valuation of each homestead
for which a homestead credit has been properly filed under this chapter.
(f) The county auditor shall apply the credit equally to each
installment of taxes that the individual pays for the property.
(g) Notwithstanding the provisions of this chapter, a taxpayer other
than an individual is entitled to the credit provided by this chapter if:
(1) an individual uses the residence as the individual's principal
place of residence;
(2) the residence is located in Indiana;
(3) the individual has a beneficial interest in the taxpayer;
(4) the taxpayer either owns the residence or is buying it under a
contract, recorded in the county recorder's office, that provides
that the individual is to pay the property taxes on the residence;
and
(5) the residence consists of a single-family dwelling and the real
estate, not exceeding one (1) acre, that immediately surrounds
that dwelling.
SOURCE: IC 6-1.1-21-2; (07)IN1522.1.18. -->
SECTION 18. IC 6-1.1-21-2, AS AMENDED BY P.L.67-2006,
SECTION 4, AND AS AMENDED BY P.L.2-2006, SECTION 57, IS
CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 2. As used in this chapter:
(a) "Taxpayer" means a person who is liable for taxes on property
assessed under this article.
(b) "Taxes" means property taxes payable in respect to property
assessed under this article. The term does not include special
assessments, penalties, or interest, but does include any special charges
which a county treasurer combines with all other taxes in the
preparation and delivery of the tax statements required under
IC 6-1.1-22-8(a).
(c) "Department" means the department of state revenue.
(d) "Auditor's abstract" means the annual report prepared by each
county auditor which under IC 6-1.1-22-5 is to be filed
on or before
March 1 of each year with the auditor of state.
(e) "Mobile home assessments" means the assessments of mobile
homes made under IC 6-1.1-7.
(f) "Postabstract adjustments" means adjustments in taxes made
subsequent to the filing of an auditor's abstract which change
assessments therein or add assessments of omitted property affecting
taxes for such assessment year.
(g) "Total county tax levy" means the sum of:
(1) the remainder of:
(A) the aggregate levy of all taxes for all taxing units in a
county which are to be paid in the county for a stated
assessment year as reflected by the auditor's abstract for the
assessment year, adjusted, however, for any postabstract
adjustments which change the amount of the aggregate levy;
minus
(B) the sum of any increases in property tax levies of taxing
units of the county that result from appeals described in:
(i) IC 6-1.1-18.5-13(4) and IC 6-1.1-18.5-13(5) filed after
December 31, 1982; plus
(ii) the sum of any increases in property tax levies of taxing
units of the county that result from any other appeals
described in IC 6-1.1-18.5-13 filed after December 31,
1983; plus
(iii) IC 6-1.1-18.6-3 (children in need of services and
delinquent children who are wards of the county) (before its
repeal); minus
(C) the total amount of property taxes imposed for the stated
assessment year by the taxing units of the county under the
authority of IC 12-1-11.5 (repealed), IC 12-2-4.5 (repealed),
IC 12-19-5, or IC 12-20-24; minus
(D) the total amount of property taxes to be paid during the
stated assessment year that will be used to pay for interest or
principal due on debt that:
(i) is entered into after December 31, 1983;
(ii) is not debt that is issued under IC 5-1-5 to refund debt
incurred before January 1, 1984; and
(iii) does not constitute debt entered into for the purpose of
building, repairing, or altering school buildings for which
the requirements of IC 20-5-52 (repealed) were satisfied
prior to January 1, 1984; minus
(E) the amount of property taxes imposed in the county for the
stated assessment year under the authority of IC 21-2-6
(repealed) or any citation listed in IC 6-1.1-18.5-9.8 for a
cumulative building fund whose property tax rate was initially
established or reestablished for a stated assessment year that
succeeds the 1983 stated assessment year; minus
(F) the remainder of:
(i) the total property taxes imposed in the county for the
stated assessment year under authority of IC 21-2-6
(repealed) or any citation listed in IC 6-1.1-18.5-9.8 for a
cumulative building fund whose property tax rate was not
initially established or reestablished for a stated assessment
year that succeeds the 1983 stated assessment year; minus
(ii) the total property taxes imposed in the county for the
1984 stated assessment year under the authority of IC 21-2-6
(repealed) or any citation listed in IC 6-1.1-18.5-9.8 for a
cumulative building fund whose property tax rate was not
initially established or reestablished for a stated assessment
year that succeeds the 1983 stated assessment year; minus
(G) the amount of property taxes imposed in the county for the
stated assessment year under:
(i) IC 21-2-15 (before its repeal) or IC 20-46-6 for a capital
projects fund; plus
(ii) IC 6-1.1-19-10 (before its repeal) or IC 20-46-3 for a
racial balance fund; plus
(iii) IC 36-12-12 for a library capital projects fund; plus
(iv) IC 36-10-13-7 for an art association fund; plus
(v) IC 21-2-17 (before its repeal) or IC 20-46-2 for a special
education preschool fund; plus
(vi) IC 21-2-11.6 (before its repeal) or IC 20-46-1 for a
referendum tax levy fund; plus
(vii) an appeal filed under IC 6-1.1-19-5.1 (before its repeal)
or IC 20-45-6-8 for an increase in a school corporation's
maximum permissible general fund tuition support levy for
certain transfer tuition costs; plus
(viii) (vii) an appeal filed under IC 6-1.1-19-5.4 (before its
repeal) or IC 20-46-4-10 for an increase in a school
corporation's maximum permissible general transportation
fund levy for transportation operating costs; minus
(H) the amount of property taxes imposed by a school
corporation that is attributable to the passage after 1983, of a
referendum for an excessive tax levy under IC 6-1.1-19
IC 6-1.1-19-4.5 (before its repeal) including any increases in
these property taxes that are attributable to the adjustment set
forth in IC 6-1.1-19-1.5 (before its repeal), IC 20-45-3, or any
other law; and levied for a referendum tax levy fund under
IC 20-46-1-7; minus
(I) for each township in the county, the lesser of:
(i) the sum of the amount determined in IC 6-1.1-18.5-19(a)
STEP THREE (as effective January 1, 1990) or
IC 6-1.1-18.5-19(b) STEP THREE (as effective January 1,
1990), whichever is applicable, plus the part, if any, of the
township's ad valorem property tax levy for calendar year
1989 that represents increases in that levy that resulted from
an appeal described in IC 6-1.1-18.5-13(4) (as effective
before January 1, 1989), filed after December 31, 1982; or
(ii) the amount of property taxes imposed in the township for
the stated assessment year under the authority of
IC 36-8-13-4; minus
(J) for each participating unit in a fire protection territory
established under IC 36-8-19-1, the amount of property taxes
levied by each participating unit under IC 36-8-19-8 and
IC 36-8-19-8.5 less the maximum levy limit for each of the
participating units that would have otherwise been available
for fire protection services under IC 6-1.1-18.5-3 and
IC 6-1.1-18.5-19 for that same year; minus
(K) for each county, the sum of:
(i) the amount of property taxes imposed in the county for
the repayment of loans under IC 12-19-5-6 (repealed) that is
included in the amount determined under IC 12-19-7-4(a)
STEP SEVEN (as effective January 1, 1995) for property
taxes payable in 1995, or for property taxes payable in each
year after 1995, the amount determined under
IC 12-19-7-4(b) (as effective before March 16, 2004) and
IC 12-19-7-4 (as effective after March 15, 2004); and
(ii) the amount of property taxes imposed in the county
attributable to appeals granted under IC 6-1.1-18.6-3 (before
its repeal) that is included in the amount determined under
IC 12-19-7-4(a) STEP SEVEN (as effective January 1,
1995) for property taxes payable in 1995, or the amount
determined under IC 12-19-7-4(b) (as effective before
March 16, 2004) and IC 12-19-7-4 (as effective after March
15, 2004) for property taxes payable in each year after 1995;
plus
(2) all taxes to be paid in the county in respect to mobile home
assessments currently assessed for the year in which the taxes
stated in the abstract are to be paid; plus
(3) the amounts, if any, of county adjusted gross income taxes that
were applied by the taxing units in the county as property tax
replacement credits to reduce the individual levies of the taxing
units for the assessment year, as provided in IC 6-3.5-1.1; plus
(4) the amounts, if any, by which the maximum permissible ad
valorem property tax levies of the taxing units of the county were
reduced under IC 6-1.1-18.5-3(b) STEP EIGHT for the stated
assessment year; plus
(5) the difference between:
(A) the amount determined in IC 6-1.1-18.5-3(e) STEP FOUR;
minus
(B) the amount the civil taxing units' levies were increased
because of the reduction in the civil taxing units' base year
certified shares under IC 6-1.1-18.5-3(e).
(h) "December settlement sheet" means the certificate of settlement
filed by the county auditor with the auditor of state, as required under
IC 6-1.1-27-3.
(i) "Tax duplicate" means the roll of property taxes which that each
county auditor is required to prepare on or before March 1 of each year
under IC 6-1.1-22-3.
(j) "Eligible property tax replacement amount" is, except as
otherwise provided by law, equal to the sum of the following:
(1) Sixty percent (60%) of the total county tax levy imposed by
each school corporation in a county for its general fund for a
stated assessment year.
(2) (1) Twenty percent (20%) of the total county tax levy (less
sixty percent (60%) of the levy for the general fund of a school
corporation that is part of the total county tax levy) imposed in a
county on real property for a stated assessment year.
(3) (2) Twenty percent (20%) of the total county tax levy (less
sixty percent (60%) of the levy for the general fund of a school
corporation that is part of the total county tax levy) imposed in a
county on tangible personal property, excluding business personal
property, for an assessment year.
(k) "Business personal property" means tangible personal property
(other than real property) that is being:
(1) held for sale in the ordinary course of a trade or business; or
(2) held, used, or consumed in connection with the production of
income.
(l) "Taxpayer's property tax replacement credit amount" means,
except as otherwise provided by law, the sum of the following:
(1) Sixty percent (60%) of a taxpayer's tax liability in a calendar
year for taxes imposed by a school corporation for its general fund
for a stated assessment year.
(2) (1) Twenty percent (20%) of a taxpayer's tax liability for a
stated assessment year for a total county tax levy
(less sixty
percent (60%) of the levy for the general fund of a school
corporation that is part of the total county tax levy) on real
property.
(3) (2) Twenty percent (20%) of a taxpayer's tax liability for a
stated assessment year for a total county tax levy
(less sixty
percent (60%) of the levy for the general fund of a school
corporation that is part of the total county tax levy) on tangible
personal property other than business personal property.
(m) "Tax liability" means tax liability as described in section 5 of
this chapter.
(n) "General school operating levy" means the ad valorem property
tax levy of a school corporation in a county for the school corporation's
general fund.
(o) (n) "Board" refers to the property tax replacement fund board
established under section 10 of this chapter.
SOURCE: IC 6-1.1-21.3; (07)IN1522.1.19. -->
SECTION 19. IC 6-1.1-21.3 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]:
Chapter 21.3. Tax Increment Replacement for School Levies
Sec. 1. (a) This chapter applies to an allocation area established
before January 1, 2008.
(b) This chapter does not apply to a part of an allocation area
described under subsection (a) that is expanded after December 31,
2007.
Sec. 2. Except as otherwise provided, the definitions in IC 36
apply throughout this chapter.
Sec. 3. As used in this chapter, "allocation area" refers to an
area that is established under the authority of any of the following
statutes and in which tax increment revenues are collected:
(1) IC 8-22-3.5.
(2) IC 36-7-14.
(3) IC 36-7-14.5.
(4) IC 36-7-15.1.
(5) IC 36-7-30.
(6) IC 36-7-32.
Sec. 4. As used in this chapter, "base assessed value" means the
base assessed value as that term is defined or used in:
(1) IC 8-22-3.5-9(a);
(2) IC 36-7-14-39(a);
(3) IC 36-7-14-39.3(c);
(4) IC 36-7-14.5-12.5;
(5) IC 36-7-15.1-26(a);
(6) IC 36-7-15.1-26.2(c);
(7) IC 36-7-15.1-35(a);
(8) IC 36-7-15.1-53;
(9) IC 36-7-15.1-55(c);
(10) IC 36-7-30-25(a)(2);
(11) IC 36-7-30-26(c); or
(12) IC 36-7-32-4.
Sec. 5. As used in this chapter, "district" refers to:
(1) an eligible entity (as defined in IC 8-22-3.5-2.5);
(2) a redevelopment district, for an allocation area established
under:
(A) IC 36-7-14;
(B) IC 36-7-15.1; or
(C) IC 36-7-32; or
(3) a special taxing district, as described in:
(A) IC 36-7-14.5-12.5(d); or
(B) IC 36-7-30-3(b).
Sec. 6. As used in this chapter, "governing body" means the
following:
(1) For an allocation area created under IC 8-22-3.5, the
commission (as defined in IC 8-22-3.5-2).
(2) For an allocation area created under IC 36-7-14, the
redevelopment commission.
(3) For an allocation area created under IC 36-7-14.5, the
redevelopment authority.
(4) For an allocation area created under IC 36-7-15.1, the
metropolitan development commission.
(5) For an allocation area created under IC 36-7-30, the
military base reuse authority.
(6) For an allocation area created under IC 36-7-32, the
redevelopment commission.
Sec. 7. As used in this chapter, "property taxes" means:
(1) property taxes, as used or defined in:
(A) IC 36-7-14-39(a);
(B) IC 36-7-14-39.3(c);
(C) IC 36-7-15.1-26(a);
(D) IC 36-7-15.1-26.2(c);
(E) IC 36-7-15.1-53(a);
(F) IC 36-7-15.1-55(c);
(G) IC 36-7-30-25(a)(3);
(H) IC 36-7-30-26(c); or
(I) IC 36-7-32-17; or
(2) for allocation areas created under IC 8-22-3.5, the taxes
assessed on taxable tangible property in the allocation area.
Sec. 8. As used in this chapter, "special fund" means:
(1) the special funds referred to in IC 8-22-3.5-9(e);
(2) the allocation fund referred to in IC 36-7-14-39(b)(2);
(3) the allocation fund referred to in IC 36-7-14.5-12.5(d);
(4) the special fund referred to in IC 36-7-15.1-26(b)(2);
(5) the special fund referred to in IC 36-7-15.1-53(b)(2);
(6) the allocation fund referred to in IC 36-7-30-25(b)(2); or
(7) a certified technology park fund established under
IC 36-7-32-23.
Sec. 9. As used in this chapter, "tax increment replacement
amount" means the tax increment replacement amount determined
under section 11 of this chapter.
Sec. 10. As used in this chapter, "tax increment revenues"
means the property taxes attributable to the assessed value of
property in excess of the base assessed value.
Sec. 11. (a) Not later than September 1 of a year in which a
general reassessment does not become effective, the governing
body shall estimate the tax increment replacement amount for each
allocation area under the jurisdiction of the governing body for the
next calendar year. In a year in which a general reassessment
becomes effective, the department of local government finance may
extend the deadline under this subsection by giving written notice
to the governing body before the deadline.
(b) The tax increment replacement amount is the amount
determined in STEP THREE of the following formula:
STEP ONE: The governing body shall estimate the amount of
tax increment revenues it would receive in the next calendar
year if the property taxes with respect to the general fund
levies imposed by all school corporations with jurisdiction in
the allocation area were determined under IC 20-45 as in
effect January 1, 2007.
STEP TWO: The governing body shall estimate the amount
of tax increment revenues it will receive in the next calendar
year after elimination of property taxes imposed for all school
corporations with jurisdiction in the allocation area.
STEP THREE: Subtract the STEP TWO amount from the
STEP ONE amount.
Sec. 12. (a) A tax is imposed each year on all taxable property
in the district in which the governing body exercises jurisdiction.
(b) Except as provided in subsections (c) and (d), the tax
imposed under this section shall be automatically imposed at a rate
sufficient to generate the tax increment replacement amount
determined under section 11(b) of this chapter for that year.
(c) The legislative body of the unit that established the district
may:
(1) reduce the amount of the tax to be levied under this
section; or
(2) determine that a tax should not be levied under this
section.
(d) This subsection applies to a district in which the total
assessed value of all allocation areas in the district is greater than
ten percent (10%) of the total assessed value of the district. Except
as provided in section 14(d) of this chapter, a tax levy imposed
under this section may not exceed the lesser of:
(1) the tax increment replacement amount; or
(2) the amount that will result from the imposition of a rate
for the tax levy that the department of local government
finance estimates will cause the total tax rate in the district to
be one hundred ten percent (110%) of the rate that would
apply if the tax levy authorized by this chapter were not
imposed for the year.
Sec. 13. (a) A district described in section 12(d) of this chapter
may appeal to the department of local government finance for a
distribution from the property tax replacement fund if the district
has imposed the maximum tax levy permissible under section 12(d)
of this chapter.
(b) The maximum amount of distribution under this section may
not exceed the amount determined by subtracting the amount of
the tax levied under section 12(d) of this chapter from the tax
increment replacement amount determined under section 11(b) of
this chapter.
(c) An appeal under this section must be filed before September
20 of a year.
Sec. 14. (a) The department of local government finance shall
approve an appeal filed under section 13 of this chapter if the
department determines that:
(1) the governing body's estimate of the tax replacement
amount under section 11 of this chapter is reasonable;
(2) a tax levy in excess of the amount determined under
section 12(d) of this chapter would:
(A) create a significant financial hardship on taxpayers
residing in the district in which the governing body
exercises jurisdiction;
(B) significantly reduce the benefits of elimination of
property tax levies for the general fund of each school
corporation under IC 20-45 by the general assembly in
2007, with respect to general fund levies imposed by all
school corporations with jurisdiction in the district; or
(C) have a disproportionate effect on small businesses or
low income families or individuals in the district; and
(3) the governing body has made reasonable efforts to limit its
use of the special fund for the allocation area to
appropriations for payments of:
(A) the principal and interest on loans or bonds;
(B) lease rentals on leases;
(C) amounts due on other contractual obligations; and
(D) additional credits described in IC 8-22-3.5-10(a),
IC 36-7-14-39.5(c), IC 36-7-14.5-12.5(d)(5),
IC 36-7-15.1-26.5(e), IC 36-7-15.1-35(d),
IC 36-7-30-25(b)(2)(E), or IC 36-7-32-18.
(b) In a year in which a general reassessment does not become
effective, the department of local government finance shall make
a final determination on an appeal filed under this section by
December 1 of the year. In a year in which a general reassessment
becomes effective, the department may extend the deadline under
this subsection by giving written notice to the appellant before the
deadline.
(c) If the department of local government finance approves an
appeal filed under section 13 of this chapter, the department shall
order that a distribution be made from the property tax
replacement fund in the amount determined under section 13(b) of
this chapter in the same manner as distributions are made under
IC 6-1.1-21-4.
(d) If the department of local government finance denies an
appeal filed by a district under section 13 of this chapter, or does
not grant the maximum permissible distribution under section
13(b) of this chapter, the legislative body of the unit that
established the district may increase the levy imposed under this
chapter to an amount that, when combined with any distribution
received under this chapter, does not exceed the tax increment
replacement amount.
Sec. 15. (a) A tax levied under this chapter in a district shall be
certified by the department of local government finance to the
auditor of the county in which the district is located and shall be:
(1) estimated and entered upon the tax duplicates by the
county auditor; and
(2) collected and enforced by the county treasurer;
in the same manner as state and county taxes are estimated,
entered, collected, and enforced.
(b) As the tax is collected by the county treasurer, it shall be
transferred to the governing body and kept in the special fund for
the allocation area.
(c) A tax levied under this chapter:
(1) is exempt from the levy limitations imposed under
IC 6-1.1-18.5; and
(2) is not subject to IC 6-1.1-20.
(d) A tax levied under this chapter and the use of revenues from
a tax levied under this chapter by a governing body do not create
a constitutional or statutory debt, pledge, or obligation of the
governing body, the district, or any unit.
SOURCE: IC 6-1.1-21.5-5; (07)IN1522.1.20. -->
SECTION 20. IC 6-1.1-21.5-5, AS AMENDED BY P.L.2-2006,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 5. (a) The board shall determine the terms
of a loan made under this chapter. However, interest may not be
charged on the loan, and the loan must be repaid not later than ten (10)
years after the date on which the loan was made.
(b) The loan shall be repaid only from property tax revenues of the
qualified taxing unit that are subject to the levy limitations imposed by
IC 6-1.1-18.5 or
IC 20-45-3. the qualified taxing unit's tuition
support distribution under IC 20-43. The payment of any installment
of principal constitutes a first charge against such property tax revenues
as collected by the qualified taxing unit during the calendar year the
installment is due and payable.
(c) The obligation to repay the loan is not a basis for the qualified
taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5.
or
IC 20-45-6.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section may not be construed to prevent the qualified taxing
unit from repaying a loan made under this chapter before the date
specified in subsection (a) if a taxpayer described in section 3 of this
chapter resumes paying property taxes to the qualified taxing unit.
SOURCE: IC 6-1.1-21.7-6; (07)IN1522.1.21. -->
SECTION 21. IC 6-1.1-21.7-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 6. (a) A taxing
unit may apply for a loan under this chapter.
(b) A taxing unit qualifies for a loan under this chapter for a fund if:
(1) the United States Congress limits or terminates its
authorization for a taxing unit to impose a property tax on a
taxpayer;
(2) the lost revenue for at least one (1) fund, as determined under
section 10, STEP THREE of this chapter, is at least five percent
(5%) of the property tax revenues for the fund that the taxing unit
would have received in the current year if the United States
Congress had not limited or terminated payments from the
taxpayer to the taxing unit, as determined under section 10, STEP
TWO of this chapter; and
(3) the taxing unit appeals to the department of local government
finance for emergency financial relief under this chapter in the
same manner as an appeal for emergency relief under
IC 6-1.1-18.5-12 or IC 6-1.1-19-4.1. IC 20-46-1-8.
The appeal required under subdivision (3) may be filed at any time.
(c) A taxing unit may receive a loan to replace lost revenue only for
the first five (5) years in which the taxing unit loses revenue as a result
of an act of the United States Congress described in subsection (b)(1).
SOURCE: IC 6-1.1-21.8-4; (07)IN1522.1.22. -->
SECTION 22. IC 6-1.1-21.8-4, AS AMENDED BY P.L.2-2006,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 4. (a) The board shall determine the terms
of a loan made under this chapter. However, the interest charged on the
loan may not exceed the percent of increase in the United States
Department of Labor Consumer Price Index for Urban Wage Earners
and Clerical Workers during the most recent twelve (12) month period
for which data is available as of the date that the unit applies for a loan
under this chapter. In the case of a qualified taxing unit that is not a
school corporation or a public library (as defined in IC 36-12-1-5), a
loan must be repaid not later than ten (10) years after the date on which
the loan was made. In the case of a qualified taxing unit that is a school
corporation or a public library (as defined in IC 36-12-1-5), a loan must
be repaid not later than eleven (11) years after the date on which the
loan was made. A school corporation or a public library (as defined in
IC 36-12-1-5) is not required to begin making payments to repay a loan
until after June 30, 2004. The total amount of all the loans made under
this chapter may not exceed twenty-eight million dollars ($28,000,000).
The board may disburse the proceeds of a loan in installments.
However, not more than one-third (1/3) of the total amount to be
loaned under this chapter may be disbursed at any particular time
without the review of the budget committee and the approval of the
budget agency.
(b) A loan made under this chapter shall be repaid only from:
(1) property tax revenues of the qualified taxing unit that are
subject to the levy limitations imposed by IC 6-1.1-18.5 or
IC 20-45-3 the qualified taxing unit's tuition support
distribution under IC 20-43;
(2) in the case of a school corporation, the school corporation's
debt service fund; or
(3) any other source of revenues (other than property taxes) that
is legally available to the qualified taxing unit.
The payment of any installment of principal constitutes a first charge
against the property tax revenues described in subdivision (1) that are
collected by the qualified taxing unit during the calendar year the
installment is due and payable.
(c) The obligation to repay a loan made under this chapter is not a
basis for the qualified taxing unit to obtain an excessive tax levy under
IC 6-1.1-18.5. or IC 20-45-6.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section does not prohibit a qualified taxing unit from
repaying a loan made under this chapter before the date specified in
subsection (a) if a taxpayer described in section 3 of this chapter
resumes paying property taxes to the qualified taxing unit.
(f) Interest accrues on a loan made under this chapter until the date
the board receives notice from the county auditor that the county has
adopted at least one (1) of the following:
(1) The county adjusted gross income tax under IC 6-3.5-1.1.
(2) The county option income tax under IC 6-3.5-6.
(3) The county economic development income tax under
IC 6-3.5-7.
Notwithstanding subsection (a), interest may not be charged on a loan
made under this chapter if a tax described in this subsection is adopted
before a qualified taxing unit applies for the loan.
SOURCE: IC 6-1.1-21.8-5; (07)IN1522.1.23. -->
SECTION 23. IC 6-1.1-21.8-5, AS AMENDED BY P.L.2-2006,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 5. The maximum amount that the board may
loan to a qualified taxing unit is determined under STEP FOUR of the
following formula:
STEP ONE: Determine the amount of the taxpayer's property
taxes due and payable in November 2001 that are attributable to
the qualified taxing unit as determined by the department of local
government finance.
STEP TWO: Multiply the STEP ONE amount by one and
thirty-one thousandths (1.031).
STEP THREE: Multiply the STEP TWO product by two (2).
STEP FOUR: Add the STEP ONE amount to the STEP THREE
product.
However, in the case of a qualified taxing unit that is a school
corporation, the amount determined under STEP FOUR shall be
reduced by the board to the extent that the school corporation receives
relief in the form of adjustments to the school corporation's assessed
valuation under IC 20-45-4-7 or IC 6-1.1-17-0.5.
SOURCE: IC 6-1.1-21.9-3; (07)IN1522.1.24. -->
SECTION 24. IC 6-1.1-21.9-3, AS ADDED BY P.L.114-2006,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) The board, not later than December
31, 2007, and after review by the budget committee, shall determine
the terms of a loan made under this chapter, subject to the following:
(1) The board may not charge interest on the loan.
(2) The loan must be repaid not later than ten (10) years after the
date on which the loan was made.
(3) The terms of the loan must allow for prepayment of the loan
without penalty.
(4) The maximum amount of the loan that a qualifying taxing unit
may receive with respect to a default described in section 1(c)(3)
of this chapter on one (1) or more payments of property taxes first
due and payable in a calendar year is the amount, as determined
by the board, of revenue shortfall for the qualifying taxing unit
that results from the default for that calendar year.
(5) The total amount of all loans under this chapter for all
calendar years may not exceed thirteen million dollars
($13,000,000).
(b) The board may disburse in installments the proceeds of a loan
made under this chapter.
(c) A qualified taxing unit may repay a loan made under this chapter
from any of the following:
(1) Property tax revenues of the qualified taxing unit that are
subject to the levy limitations imposed by IC 6-1.1-18.5.
or
IC 6-1.1-19.
(2) Property tax revenues of the qualified taxing unit that are not
subject to levy limitations as provided in IC 6-1.1-18.5-21 or
IC 6-1.1-19-13. the qualified taxing unit's tuition support
distribution under IC 20-43.
(3) The qualified taxing unit's debt service fund.
(4) Any other source of revenues (other than property taxes) that
is legally available to the qualified taxing unit.
The payment of any installment on a loan made under this chapter
constitutes a first charge against the property tax revenues described in
subdivision (1) or (2) that are collected by the qualified taxing unit
during the calendar year the installment is due and payable.
(d) The obligation to repay a loan made under this chapter is not a
basis for the qualified taxing unit to obtain an excessive tax levy under
IC 6-1.1-18.5. or IC 6-1.1-19.
(e) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
SOURCE: IC 6-1.1-21.9-4; (07)IN1522.1.25. -->
SECTION 25. IC 6-1.1-21.9-4, AS ADDED BY P.L.114-2006,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 4. (a) As used in this section, "delinquent
tax" means any tax not paid during the calendar year in which the tax
was first due and payable.
(b) Except as provided in subsection (c), the following are not
considered to be part of the ad valorem property tax levy actually
collected by the qualified taxing unit for taxes first due and payable
during a particular calendar year for the purpose of calculating the levy
excess under IC 6-1.1-18.5-17:
and IC 6-1.1-19-1.7:
(1) The proceeds of a loan received by the qualified taxing unit
under this chapter.
(2) The receipt by a qualified taxing unit of any payment of
delinquent tax owed by a qualified taxpayer.
(c) Delinquent tax owed by a qualified taxpayer received by a
qualified taxing unit:
(1) must first be used toward the retirement of an outstanding loan
made under this chapter; and
(2) is considered, only to the extent that the amount received
exceeds the amount of the outstanding loan, to be part of the ad
valorem property tax levy actually collected by the qualified
taxing unit for taxes first due and payable during a particular
calendar year for the purpose of calculating the levy excess under
IC 6-1.1-18.5-17.
and IC 6-1.1-19-1.7.
(d) If a qualified taxpayer pays delinquent tax during the term of
repayment of an outstanding loan made under this chapter, the
remaining loan balance is repayable in equal installments over the
remainder of the original term of repayment.
(e) Proceeds of a loan made under this chapter may be expended by
a qualified taxing unit only to pay obligations of the qualified taxing
unit that have been incurred under appropriations for operating
expenses made by the qualified taxing unit and approved by the
department of local government finance.
SOURCE: IC 6-1.1-22-3; (07)IN1522.1.26. -->
SECTION 26. IC 6-1.1-22-3, AS AMENDED BY P.L.67-2006,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) Except as provided in subsection (b),
the auditor of each county shall, before March 15 of each year, prepare
a roll of property taxes payable in that year for the county. This roll
shall be known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with the
advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) before the county auditor
completes preparation of the tax duplicate under subsection (a), the
county auditor shall complete preparation of the tax duplicate when the
appeal is resolved by the department of local government finance.
(c) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) after the county auditor
completes preparation of the tax duplicate under subsection (a), the
county auditor shall prepare a revised tax duplicate when the appeal is
resolved by the department of local government finance that reflects
the action of the department.
(d) The county auditor shall comply with the instructions issued by
the state board of accounts for the preparation, preservation, alteration,
and maintenance of the tax duplicate. The county auditor shall deliver
a copy of the tax duplicate prepared under subsection (a) to the county
treasurer when preparation of the tax duplicate is completed.
SOURCE: IC 6-1.1-22-5; (07)IN1522.1.27. -->
SECTION 27. IC 6-1.1-22-5, AS AMENDED BY P.L.67-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 5. (a) Except as provided in subsections (b)
and (c), on or before March 15 of each year, the county auditor shall
prepare and deliver to the auditor of state and the county treasurer a
certified copy of an abstract of the property, assessments, taxes,
deductions, and exemptions for taxes payable in that year in each
taxing district of the county. The county auditor shall prepare the
abstract in such a manner that the information concerning property tax
deductions reflects the total amount of each type of deduction. The
abstract shall also contain a statement of the taxes and penalties unpaid
in each taxing unit at the time of the last settlement between the county
auditor and county treasurer and the status of these delinquencies. The
county auditor shall prepare the abstract on the form prescribed by the
state board of accounts. The auditor of state, county auditor, and county
treasurer shall each keep a copy of the abstract as a public record.
(b) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) before the county auditor
prepares and delivers the certified copy of the abstract under subsection
(a), the county auditor shall prepare and deliver the certified copy of
the abstract when the appeal is resolved by the department of local
government finance.
(c) If the county auditor receives a copy of an appeal petition under
IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) after the county auditor
prepares and delivers the certified copy of the abstract under subsection
(a), the county auditor shall prepare and deliver a certified copy of a
revised abstract when the appeal is resolved by the department of local
government finance that reflects the action of the department.
SOURCE: IC 6-1.1-22-9; (07)IN1522.1.28. -->
SECTION 28. IC 6-1.1-22-9, AS AMENDED BY P.L.67-2006,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 9. (a) Except as provided in subsections (b)
and (c) the property taxes assessed for a year under this article are due
in two (2) equal installments on May 10 and November 10 of the
following year.
(b) Subsection (a) does not apply if any of the following apply to the
property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(c) A county council may adopt an ordinance to require a person to
pay the person's property tax liability in one (1) installment, if the tax
liability for a particular year is less than twenty-five dollars ($25). If the
county council has adopted such an ordinance, then whenever a tax
statement mailed under section 8 of this chapter shows that the person's
property tax liability for a year is less than twenty-five dollars ($25) for
the property covered by that statement, the tax liability for that year is
due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g)
or IC 6-1.1-19-2(g) before the county
treasurer mails or transmits statements under section 8(a) of this
chapter, the county auditor treasurer may:
(1) mail or transmit the statements without regard to the pendency
of the appeal and, if the resolution of the appeal by the department
of local government finance results in changes in levies, mail or
transmit reconciling statements under subsection (e); or
(2) delay the mailing or transmission of statements under section
8(a) of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than sixty
(60) days; and
(B) all statements reflect any changes in levies that result from
the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(g) or
IC 6-1.1-19-2(g) by the department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount that is payable by the
taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent
taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that appears
on the statement is a statement processing charge. The statement
processing charge is considered a part of the tax liability.
SOURCE: IC 6-1.1-29-9; (07)IN1522.1.29. -->
SECTION 29. IC 6-1.1-29-9, AS AMENDED BY P.L.2-2006,
SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 9. (a) A county council may adopt an
ordinance to abolish the county board of tax adjustment. This ordinance
must be adopted by July 1 and may not be rescinded in the year it is
adopted. Notwithstanding IC 6-1.1-17, IC 6-1.1-18, IC 20-45, IC 20-46,
IC 12-19-7, IC 12-19-7.5, IC 36-8-6, IC 36-8-7, IC 36-8-7.5,
IC 36-8-11, IC 36-9-3, IC 36-9-4, and IC 36-9-13, if such an ordinance
is adopted, this section governs the treatment of tax rates, tax levies,
and budgets that would otherwise be reviewed by a county board of tax
adjustment under IC 6-1.1-17.
(b) The time requirements set forth in IC 6-1.1-17 govern all filings
and notices.
(c) A tax rate, tax levy, or budget that otherwise would be reviewed
by the county board of tax adjustment is considered and must be treated
for all purposes as if the county board of tax adjustment approved the
tax rate, tax levy, or budget. This includes the notice of tax rates that is
required under IC 6-1.1-17-12.
SOURCE: IC 6-2.5-1-5; (07)IN1522.1.30. -->
SECTION 30. IC 6-2.5-1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 5. (a) Except as
provided in subsection (b), "gross retail income" means the total gross
receipts, of any kind or character, received in a retail transaction,
including cash, credit, property, and services, for which tangible
personal property is sold, leased, or rented, valued in money, whether
received in money or otherwise, without any deduction for:
(1) the seller's cost of the property sold;
(2) the cost of materials used, labor or service cost, interest,
losses, all costs of transportation to the seller, all taxes imposed
on the seller, and any other expense of the seller;
(3) charges by the seller for any services necessary to complete
the sale, other than delivery and installation charges;
(4) delivery charges; or
(5) the value of exempt personal property given to the purchaser
where taxable and exempt personal property have been bundled
together and sold by the seller as a single product or piece of
merchandise.
For purposes of subdivision (4), delivery charges are charges by the
seller for preparation and delivery of the property to a location
designated by the purchaser of property, including but not limited to
transportation, shipping, postage, handling, crating, and packing.
(b) "Gross retail income" does not include that part of the gross
receipts attributable to:
(1) the value of any tangible personal property received in a like
kind exchange in the retail transaction, if the value of the property
given in exchange is separately stated on the invoice, bill of sale,
or similar document given to the purchaser;
(2) the receipts received in a retail transaction which constitute
interest, finance charges, or insurance premiums on either a
promissory note or an installment sales contract;
(3) discounts, including cash, terms, or coupons that are not
reimbursed by a third party that are allowed by a seller and taken
by a purchaser on a sale;
(4) interest, financing, and carrying charges from credit extended
on the sale of personal property if the amount is separately stated
on the invoice, bill of sale, or similar document given to the
purchaser;
(5) any taxes legally imposed directly on the consumer that are
separately stated on the invoice, bill of sale, or similar document
given to the purchaser; or
(6) installation charges that are separately stated on the invoice,
bill of sale, or similar document given to the purchaser.
(c) Subject to IC 6-2.5-5-15.7, a public utility's or a power
subsidiary's gross retail income includes all gross retail income
received by the public utility or power subsidiary, including any
minimum charge, flat charge, membership fee, or any other form of
charge or billing.
SOURCE: IC 6-2.5-4-5; (07)IN1522.1.31. -->
SECTION 31. IC 6-2.5-4-5, AS AMENDED BY P.L.162-2006,
SECTION 21, AND AS AMENDED BY P.L.180-2006, SECTION 3,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2007]: Sec. 5. (a) As used in this section, a
"power subsidiary" means a corporation which is owned or controlled
by one (1) or more public utilities that furnish or sell electrical energy,
natural or artificial gas, water, steam, or steam heat and which produces
power exclusively for the use of those public utilities.
(b)
Subject to IC 6-2.5-5-15.7, a power subsidiary or a person
engaged as a public utility is a retail merchant making a retail
transaction when the subsidiary or person furnishes or sells electrical
energy, natural or artificial gas, water, steam, or steam heating service
to a person for commercial or domestic consumption.
(c) Notwithstanding subsection (b), a power subsidiary or a person
engaged as a public utility is not a retail merchant making a retail
transaction in any of the following transactions:
(1) The power subsidiary or person provides, installs, constructs,
services, or removes tangible personal property which is used in
connection with the furnishing of the services or commodities
listed in subsection (b).
(2) The power subsidiary or person sells the services or
commodities listed in subsection (b) to another public utility or
power subsidiary described in this section or a person described
in section 6 of this chapter.
(3) The power subsidiary or person sells the services or
commodities listed in subsection (b) to a person for use in
manufacturing, mining, production, refining, oil extraction,
mineral extraction, irrigation, agriculture, or horticulture.
However, this exclusion for sales of the services and commodities
only applies if the services are consumed as an essential and
integral part of an integrated process that produces tangible
personal property and those sales are separately metered for the
excepted uses listed in this subdivision, or if those sales are not
separately metered but are predominately used by the purchaser
for the excepted uses listed in this subdivision.
(4) The power subsidiary or person sells the services or
commodities listed in subsection (b) and all the following
conditions are satisfied:
(A) The services or commodities are sold to a business that
after June 30, 2004:
(i) relocates all or part of its operations to a facility; or
(ii) expands all or part of its operations in a facility;
located in a military base (as defined in IC 36-7-30-1(c)), a
military base reuse area established under IC 36-7-30, the part
of an economic development area established under
IC 36-7-14.5-12.5 that is or formerly was a military base (as
defined in IC 36-7-30-1(c)), a military base recovery site
designated under IC 6-3.1-11.5, or a qualified military base
enhancement area established under IC 36-7-34.
(B) The business uses the services or commodities in the
facility described in clause (A) not later than five (5) years
after the operations that are relocated to the facility or
expanded in the facility commence.
(C) The sales of the services or commodities are separately
metered for use by the relocated or expanded operations.
(D) In the case of a business that uses the services or
commodities in a qualified military base enhancement area
established under IC 36-7-34-4(1), the business must satisfy
at least one (1) of the following criteria:
(i) The business is a participant in the technology transfer
program conducted by the qualified military base (as defined
in IC 36-7-34-3).
(ii) The business is a United States Department of Defense
contractor.
(iii) The business and the qualified military base have a
mutually beneficial relationship evidenced by a
memorandum of understanding between the business and
the United States Department of Defense.
(E) In the case of a business that uses the services or
commodities in a qualified military base enhancement area
established under IC 36-7-34-4(2), the business must satisfy
at least one (1) of the following criteria:
(i) The business is a participant in the technology transfer
program conducted by the qualified military base (as
defined in IC 36-7-34-3).
(ii) The business and the qualified military base have a
mutually beneficial relationship evidenced by a
memorandum of understanding between the business and
the qualified military base (as defined in IC 36-7-34-3).
However, this subdivision does not apply to a business that
substantially reduces or ceases its operations at another location
in Indiana in order to relocate its operations in an area described
in this subdivision, unless the department determines that the
business had existing operations in the area described in this
subdivision and that the operations relocated to the area are an
expansion of the business's operations in the area.
(5) The power subsidiary or person sells services or commodities
that:
(A) are referred to in subsection (b); and
(B) qualify as home energy (as defined in IC 6-2.5-5-16.5);
to a person who acquires the services or commodities after June
30, 2006, and before July 1, 2007, through home energy
assistance (as defined in IC 6-2.5-5-16.5).
SOURCE: IC 6-2.5-4-6; (07)IN1522.1.32. -->
SECTION 32. IC 6-2.5-4-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 6. (a) As used in this
section, "telecommunication services" means the transmission of
messages or information by or using wire, cable, fiber optics, laser,
microwave, radio, satellite, or similar facilities. The term does not
include value added services in which computer processing
applications are used to act on the form, content, code, or protocol of
the information for purposes other than transmission.
(b)
Subject to IC 6-2.5-5-15.7, a person is a retail merchant making
a retail transaction when the person:
(1) furnishes or sells an intrastate telecommunication service; and
(2) receives gross retail income from billings or statements
rendered to customers.
(c) Notwithstanding subsection (b), a person is not a retail merchant
making a retail transaction when:
(1) the person provides, installs, constructs, services, or removes
tangible personal property which is used in connection with the
furnishing of the telecommunication services described in
subsection (a);
(2) the person furnishes or sells the telecommunication services
described in subsection (a) to another person described in this
section or in section 5 of this chapter;
(3) the person furnishes telecommunications services described
in subsection (a) to another person who is using a prepaid
telephone calling card or prepaid telephone authorization number;
described in section 13 of this chapter; or
(4) the person furnishes intrastate mobile telecommunications
service (as defined in IC 6-8.1-15-7) to a customer with a place of
primary use that is not located in Indiana (as determined under
IC 6-8.1-15).
(d) Subject to IC 6-2.5-12, and IC 6-8.1-15, and IC 6-2.5-5-15.7,
and notwithstanding subsections (a), (b), and (c), if charges for
telecommunication services not taxable under this article are
aggregated with and not separately stated from charges subject to
taxation under this article, the charges for nontaxable
telecommunication services are subject to taxation unless the service
provider can reasonably identify the charges not subject to the tax from
the service provider's books and records kept in the regular course of
business.
SOURCE: IC 6-2.5-5-15.7; (07)IN1522.1.33. -->
SECTION 33. IC 6-2.5-5-15.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2007]: Sec. 15.7. (a) As used in this section,
"utility" includes the following:
(1) A public utility (as defined in IC 8-1-2-1(a)).
(2) A power subsidiary (as defined in IC 6-2.5-4-5(a)).
(3) A municipally owned utility (as defined in IC 8-1-2-1(h)).
(4) A rural electric membership corporation organized under
IC 8-1-13.
(5) A corporation organized under IC 23-17 that:
(A) is an electric cooperative; and
(B) has at least one (1) member that is a corporation
organized under IC 8-1-13.
(6) A utility governed and managed by the department of
public utilities for a consolidated city under IC 8-1-11.1.
(7) A not-for-profit utility (as defined in IC 8-1-2-125).
(8) A joint agency created under IC 8-1-2.2.
(9) A conservancy district established under IC 14-33 that
provides utility service.
(10) A regional water, sewage, or solid waste district
established under IC 13-26.
(11) A municipal sewage works operating under IC 36-9-23.
(12) A sanitary district operating under IC 36-9-25.
(13) A communications service provider (as defined in
IC 8-1-2.6-13(b)).
(14) Any other person that provides utility service.
(b) As used in this section, "utility service" means the provision
of any of the following directly to a person in Indiana for domestic,
commercial, or industrial use:
(1) Electrical energy.
(2) Natural gas, either mixed with another substance or pure,
used for heat, light, cooling, or power.
(3) Water.
(4) Steam.
(5) Service involving the collection, treatment, purification,
and disposal in a sanitary manner of liquid and solid waste,
sewage, night soil, and industrial waste.
(6) Communications service (as defined in IC 8-1-32.5-3).
(c) Transactions involving the sale of utility service are exempt
from the state gross retail tax.
SOURCE: IC 6-2.5-8-1; (07)IN1522.1.34. -->
SECTION 34. IC 6-2.5-8-1, AS AMENDED BY P.L.111-2006,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2007]: Sec. 1.
(a) A retail merchant may not make a retail
transaction in Indiana, unless the retail merchant has applied for a
registered retail merchant's certificate.
(b) A retail merchant may obtain a registered retail merchant's
certificate by filing an application with the department and paying a
registration fee of twenty-five dollars ($25) for each place of business
listed on the application. The retail merchant shall also provide such
security for payment of the tax as the department may require under
IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location
(including the township) of each place of business where the retail
merchant makes retail transactions. However, if the retail merchant
does not have a fixed place of business, the retail merchant shall list the
retail merchant's residence as the retail merchant's place of business. In
addition, a
public utility
may list only its principal Indiana office as its
place of business for sales of public utility commodities or service, but
the utility must also list on the application (as defined in
IC 6-2.5-5-15.7(a)) is required to apply for a registered retail
merchant's certificate only for the places of business, where it if any,
from which the utility makes retail transactions other than sales of
public utility commodities or service (as defined in
IC 6-2.5-5-15.7(b)).
(d) Upon receiving a proper application, the correct fee, and the
security for payment, if required, the department shall issue to the retail
merchant a separate registered retail merchant's certificate for each
place of business listed on the application. Each certificate shall bear
a serial number and the location of the place of business for which it is
issued.
(e) If a retail merchant intends to make retail transactions during a
calendar year at a new Indiana place of business, the retail merchant
must file a supplemental application and pay the fee for that place of
business.
(f) A registered retail merchant's certificate is valid for two (2) years
after the date the registered retail merchant's certificate is originally
issued or renewed. If the retail merchant has filed all returns and
remitted all taxes the retail merchant is currently obligated to file or
remit, the department shall renew the registered retail merchant's
certificate within thirty (30) days after the expiration date, at no cost to
the retail merchant.
(g) The department may not renew a registered retail merchant
certificate of a retail merchant who is delinquent in remitting sales or
use tax. The department, at least sixty (60) days before the date on
which a retail merchant's registered retail merchant's certificate expires,
shall notify a retail merchant who is delinquent in remitting sales or use
tax that the department will not renew the retail merchant's registered
retail merchant's certificate.
(h) A retail merchant engaged in business in Indiana as defined in
IC 6-2.5-3-1(c) who makes retail transactions that are only subject to
the use tax must obtain a registered retail merchant's certificate before
making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant under
subsections (b) and (c), except that the retail merchant must also
include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business in
Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(i) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax, the out-of-state retail merchant must obtain a
registered retail merchant's certificate in the manner provided by this
section. Upon receiving the certificate, the out-of-state retail merchant
becomes subject to the same conditions and duties as an Indiana retail
merchant and must then collect the use tax due on all sales of tangible
personal property that the out-of-state retail merchant knows is
intended for use in Indiana.
(j) The department shall submit to the township assessor before July
15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township; and
(2) the address of each place of business of the taxpayer in the
township.
SOURCE: IC 6-2.5-12-14; (07)IN1522.1.35. -->
SECTION 35. IC 6-2.5-12-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 14. (a) Subject to
subsection (b) and except for the telecommunications services listed
in section 16 of this chapter, the sale of telecommunications service
sold on a call by call basis shall be sourced to:
(1) each level of taxing jurisdiction where the call originates and
terminates in that jurisdiction; or
(2) each level of taxing jurisdiction where the call either
originates or terminates and in which the service address is also
located.
(b) If the sale of telecommunications service sold on a call by
call basis is sourced to a taxing jurisdiction in Indiana under
subsection (a), the sale is exempt from the state gross retail tax in
accordance with IC 6-2.5-5-15.7.
SOURCE: IC 6-2.5-12-15; (07)IN1522.1.36. -->
SECTION 36. IC 6-2.5-12-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 15.
(a) Subject to
subsection (b) and except for the telecommunications services listed
in section 16 of this chapter, a sale of telecommunications services sold
on a basis other than a call by call basis is sourced to the customer's
place of primary use.
(b) If a sale of telecommunications services sold on a basis other
than a call by call basis is sourced to a place of primary use in
Indiana under subsection (a), the sale is exempt from the state
gross retail tax in accordance with IC 6-2.5-5-15.7.
SOURCE: IC 6-2.5-12-16; (07)IN1522.1.37. -->
SECTION 37. IC 6-2.5-12-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 16. (a) Subject to
subsection (b), the sale of the following telecommunications services
shall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services, other than air
to ground radiotelephone service and prepaid calling service, is
sourced to the customer's place of primary use as required by the
Mobile Telecommunications Sourcing Act and IC 6-8.1-15.
(2) A sale of post paid calling service is sourced to the origination
point of the telecommunications signal as first identified by
either:
(A) the seller's telecommunications system; or
(B) information received by the seller from its service
provider, where the system used to transport such signals is
not that of the seller.
(3) A sale of prepaid calling service is sourced in the following
manner:
(A) When the service is received by the purchaser at a
business location of the seller, the sale is sourced to that
business location.
(B) When the service is not received by the purchaser at a
business location of the seller, the sale is sourced to the
location where receipt by the purchaser (or the purchaser's
donee, designated as such by the purchaser) occurs, including
the location indicated by instructions for delivery to the
purchaser (or donee), known to the seller.
(C) When clauses (A) and (B) do not apply, the sale is sourced
to the location indicated by an address for the purchaser that
is available from the business records of the seller that are
maintained in the ordinary course of the seller's business when
use of this address does not constitute bad faith.
(D) When clauses (A) through (C) do not apply, the sale is
sourced to the location indicated by an address for the
purchaser obtained during the consummation of the sale,
including the address of a purchaser's payment instrument, if
no other address is available, when use of this address does not
constitute bad faith.
(E) When clauses (A) through (D) do not apply, including the
circumstance in which the seller is without sufficient
information to apply the previous clauses, the location will be
determined by either:
(i) the address from which tangible personal property was
shipped, from which any digital good or computer software
delivered electronically was first available for transmission
by the seller, or from which the service was provided
(disregarding for these purposes any location that merely
provided the digital transfer of the product sold); or
(ii) in the case of a sale of mobile telecommunications
service that is a prepaid telecommunications service, the
location associated with the mobile telephone number.
(4) A sale of a private communications service is sourced as
follows:
(A) Service for a separate charge related to a customer channel
termination point is sourced to each level of jurisdiction in
which such customer channel termination point is located.
(B) Service where all customer termination points are located
entirely within one (1) jurisdiction or level of jurisdiction is
sourced in such jurisdiction in which the customer channel
termination points are located.
(C) Service for segments of a channel between two (2)
customer channel termination points located in different
jurisdictions and which segments of channel are separately
charged is sourced fifty percent (50%) in each level of
jurisdiction in which the customer channel termination points
are located.
(D) Service for segments of a channel located in more than
one (1) jurisdiction or level of jurisdiction and which segments
are not separately billed is sourced in each jurisdiction based
on the percentage determined by dividing the number of
customer channel termination points in such jurisdiction by the
total number of customer channel termination points.
(b) If the sale of any telecommunications service described in
this section is sourced to a location in Indiana under subsection (a),
the sale is exempt from the state gross retail tax in accordance with
IC 6-2.5-5-15.7.
SOURCE: IC 6-3.5-1.1-14; (07)IN1522.1.38. -->
SECTION 38. IC 6-3.5-1.1-14, AS AMENDED BY P.L.2-2006,
SECTION 69, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 14. (a) In determining the amount of
property tax replacement credits civil taxing units and school
corporations of a county are entitled to receive during a calendar year,
the department of local government finance shall consider only
property taxes imposed on tangible property that was assessed in that
county.
(b) If a civil taxing unit or a school corporation is located in more
than one (1) county and receives property tax replacement credits from
one (1) or more of the counties, then the property tax replacement
credits received from each county shall be used only to reduce the
property tax rates that are imposed within the county that distributed
the property tax replacement credits.
(c) A civil taxing unit shall treat any property tax replacement
credits that it receives or is to receive during a particular calendar year
as a part of its property tax levy for that same calendar year for
purposes of fixing its budget and for purposes of the property tax levy
limits imposed by IC 6-1.1-18.5.
(d) Subject to subsection (e), if a civil taxing unit or school
corporation of an adopting county does not impose a property tax levy
that is first due and payable in a calendar year in which property tax
replacement credits are being distributed, the civil taxing unit or school
corporation is entitled to use the property tax replacement credits
distributed to the civil taxing unit or school corporation for any purpose
for which a property tax levy could be used.
(e) A school corporation shall treat any property tax replacement
credits that the school corporation receives or is to receive during a
particular calendar year as a part of its property tax levy for its general
fund, debt service fund, capital projects fund, transportation fund,
school bus replacement fund, and special education preschool fund in
proportion to the levy for each of these funds for that same calendar
year for purposes of fixing its budget. and for purposes of the
maximum permissible tuition support levy limits imposed by
IC 20-45-3. A school corporation shall allocate the property tax
replacement credits described in this subsection to all six (6) five (5)
funds in proportion to the levy for each fund.
SOURCE: IC 6-3.5-6-18.5; (07)IN1522.1.39. -->
SECTION 39. IC 6-3.5-6-18.5, AS AMENDED BY P.L.234-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 18.5. (a) This section applies to a county
containing a consolidated city.
(b) Notwithstanding section 18(e) of this chapter, the distributive
shares that each civil taxing unit in a county containing a consolidated
city is entitled to receive during a month equals the following:
(1) For the calendar year beginning January 1, 1995, calculate the
total amount of revenues that are to be distributed as distributive
shares during that month multiplied by the following factor:
Center Township .0251
Decatur Township .00217
Franklin Township .0023
Lawrence Township .01177
Perry Township .01130
Pike Township .01865
Warren Township .01359
Washington Township .01346
Wayne Township .01307
Lawrence-City .00858
Beech Grove .00845
Southport .00025
Speedway .00722
Indianapolis/Marion County .86409
(2) Notwithstanding subdivision (1), for the calendar year
beginning January 1, 1995, the distributive shares for each civil
taxing unit in a county containing a consolidated city shall be not
less than the following:
Center Township $1,898,145
Decatur Township $164,103
Franklin Township $173,934
Lawrence Township $890,086
Perry Township $854,544
Pike Township $1,410,375
Warren Township $1,027,721
Washington Township $1,017,890
Wayne Township $988,397
Lawrence-City $648,848
Beech Grove $639,017
Southport $18,906
Speedway $546,000
(3) For each year after 1995, calculate the total amount of
revenues that are to be distributed as distributive shares during
that month as follows:
STEP ONE: Determine the total amount of revenues that were
distributed as distributive shares during that month in calendar
year 1995.
STEP TWO: Determine the total amount of revenue that the
department has certified as distributive shares for that month
under section 17 of this chapter for the calendar year.
STEP THREE: Subtract the STEP ONE result from the STEP
TWO result.
STEP FOUR: If the STEP THREE result is less than or equal
to zero (0), multiply the STEP TWO result by the ratio
established under subdivision (1).
STEP FIVE: Determine the ratio of:
(A) the maximum permissible property tax levy under
IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for each civil
taxing unit for the calendar year in which the month falls,
plus, for a county, an amount equal to the property taxes
imposed by the county in 1999 for the county's welfare fund
and welfare administration fund; divided by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for all
civil taxing units of the county during the calendar year in
which the month falls and an amount equal to the property
taxes imposed by the county in 1999 for the county's welfare
fund and welfare administration fund.
STEP SIX: If the STEP THREE result is greater than zero (0),
the STEP ONE amount shall be distributed by multiplying the
STEP ONE amount by the ratio established under subdivision
(1).
STEP SEVEN: For each taxing unit, determine the STEP FIVE
ratio multiplied by the STEP TWO amount.
STEP EIGHT: For each civil taxing unit, determine the
difference between the STEP SEVEN amount minus the
product of the STEP ONE amount multiplied by the ratio
established under subdivision (1). The STEP THREE excess
shall be distributed as provided in STEP NINE only to the civil
taxing units that have a STEP EIGHT difference greater than
or equal to zero (0).
STEP NINE: For the civil taxing units qualifying for a
distribution under STEP EIGHT, each civil taxing unit's share
equals the STEP THREE excess multiplied by the ratio of:
(A) the maximum permissible property tax levy under
IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for the
qualifying civil taxing unit during the calendar year in which
the month falls, plus, for a county, an amount equal to the
property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund;
divided by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5 IC 12-19-7, and IC 12-19-7.5 for all
qualifying civil taxing units of the county during the
calendar year in which the month falls, and an amount equal
to the property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund.
SOURCE: IC 6-8.1-15-13; (07)IN1522.1.40. -->
SECTION 40. IC 6-8.1-15-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 13. (a) Except as
provided by section 20 of this chapter, this chapter applies to:
(1) the gross retail tax imposed on mobile telecommunications
service under IC 6-2.5-4-6;
(2) (1) the monthly emergency wireless enhanced 911 fee
imposed on mobile telecommunications service under
IC 36-8-16.5; and
(3) (2) any other tax, charge, or fee levied by the state or a taxing
jurisdiction within Indiana as a fixed charge for each customer or
measured by gross amounts charged to customers for mobile
telecommunications service, regardless of whether the tax,
charge, or fee is imposed on the vendor or customer of the service
and regardless of the terminology used to describe the tax, charge,
or fee;
on bills for mobile telecommunications service issued to customers
after July 31, 2002.
(b) This chapter does not apply to:
(1) any tax, charge, or fee levied upon or measured by the net
income, capital stock, net worth, or property value of the provider
of mobile telecommunications service;
(2) any tax, charge, or fee that is applied to an equitably
apportioned amount that is not determined on a transactional
basis;
(3) any tax, charge, or fee that:
(A) represents compensation for a mobile telecommunications
service provider's use of public rights-of-way or other public
property; and
(B) is not levied by the taxing jurisdiction as a fixed charge for
each customer or measured by gross amounts charged to
customers for mobile telecommunication service;
(4) any generally applicable business and occupation tax that is
imposed by the state, is applied to gross receipts or gross
proceeds, is the legal liability of the home service provider, and
that statutorily allows the home service provider to elect to use the
sourcing method required in this section; or
(5) the determination of the taxing situs of:
(A) prepaid telephone calling service; or
(B) air-ground radiotelephone service as defined in Section
22.99 of Title 47 of the Code of Federal Regulations as in
effect June 1, 1999.
SOURCE: IC 6-8.1-15-14; (07)IN1522.1.41. -->
SECTION 41. IC 6-8.1-15-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 14. (a) Notwithstanding
any other law, mobile telecommunications service provided in a taxing
jurisdiction to a customer, the charges for which are billed by or for the
customer's home service provider, are considered to be provided by the
customer's home service provider.
(b) All charges for mobile telecommunications service that are
considered to be provided by the customer's home service provider
under this chapter are authorized to be subjected to tax, charge, or fee
by the taxing jurisdictions whose territorial limits encompass the
customer's place of primary use, regardless of where the mobile
telecommunication service originates, terminates, or passes through.
However, if the customer's place of primary use is in Indiana, the
charges for mobile telecommunications service provided by the
customer's home service provider are exempt from the state gross
retail tax in accordance with IC 6-2.5-5-15.7.
(c) This chapter does not:
(1) authorize a taxing jurisdiction to impose a tax, charge, or fee
that the jurisdiction is not otherwise authorized to impose; or
(2) modify, impair, supersede, or authorize the modification,
impairment, or supersession of the law of any taxing jurisdiction
pertaining to taxation except as expressly provided by this
chapter.
SOURCE: IC 12-7-2-64; (07)IN1522.1.42. -->
SECTION 42. IC 12-7-2-64, AS AMENDED BY P.L.141-2006,
SECTION 16, AND AS AMENDED BY P.L.145-2006, SECTION 47,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 64. "Director" refers to the
following:
(1) With respect to a particular division, the director of the
division.
(2) With respect to a particular state institution, the director who
has administrative control of and responsibility for the state
institution.
(3) For purposes of IC 12-10-15, the term refers to the director of
the division of disability, aging. and rehabilitative services.
(4) For purposes of IC 12-19-5, the term refers to the director of
the department of child services established by IC 31-33-1.5-2.
IC 31-25-1-1.
(5) (4) For purposes of IC 12-25, the term refers to the director of
the division of mental health and addiction.
(6) (5) For purposes of IC 12-26, the term:
(A) refers to the director who has administrative control of and
responsibility for the appropriate state institution; and
(B) includes the director's designee.
(7) (6) If subdivisions (1) through (6) (5) do not apply, the term
refers to the director of any of the divisions.
SOURCE: IC 12-7-2-91; (07)IN1522.1.43. -->
SECTION 43. IC 12-7-2-91 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 91. "Fund" means
the following:
(1) For purposes of IC 12-12-1-9, the fund described in
IC 12-12-1-9.
(2) For purposes of IC 12-13-8, the meaning set forth in
IC 12-13-8-1.
(3) (2) For purposes of IC 12-15-20, the meaning set forth in
IC 12-15-20-1.
(4) (3) For purposes of IC 12-17-12, the meaning set forth in
IC 12-17-12-4.
(5) (4) For purposes of IC 12-17.6, the meaning set forth in
IC 12-17.6-1-3.
(6) (5) For purposes of IC 12-18-4, the meaning set forth in
IC 12-18-4-1.
(7) (6) For purposes of IC 12-18-5, the meaning set forth in
IC 12-18-5-1.
(8) (7) For purposes of IC 12-19-7, the meaning set forth in
IC 12-19-7-2.
(9) (8) For purposes of IC 12-23-2, the meaning set forth in
IC 12-23-2-1.
(10) (9) For purposes of IC 12-23-18, the meaning set forth in
IC 12-23-18-4.
(11) (10) For purposes of IC 12-24-6, the meaning set forth in
IC 12-24-6-1.
(12) (11) For purposes of IC 12-24-14, the meaning set forth in
IC 12-24-14-1.
(13) (12) For purposes of IC 12-30-7, the meaning set forth in
IC 12-30-7-3.
SOURCE: IC 12-13-9-1; (07)IN1522.1.44. -->
SECTION 44. IC 12-13-9-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 1. (a) The state
shall pay for the services related to medical assistance to wards. fund
is established. Before the fifth day of each month, all money contained
in a county medical assistance to wards fund at the end of the
preceding month shall be transferred to the state medical assistance to
wards fund. The state medical assistance to wards fund consists of the
following:
(1) The money transferred to the fund from the county medical
assistance to wards funds.
(2) Any contributions to the fund from individuals, corporations,
foundations, or others for the purpose of providing medical
assistance.
(3) Any appropriations made specifically to the fund by the
general assembly.
(b) This section does not obligate the general assembly to
appropriate money to the state medical assistance to wards fund.
SOURCE: IC 12-15-15-9; (07)IN1522.1.45. -->
SECTION 45. IC 12-15-15-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 9. (a) For
purposes of this section and IC 12-16-7.5-4.5, a payable claim is
attributed to a county if the payable claim is submitted to the division
by a hospital licensed under IC 16-21-2 for payment under
IC 12-16-7.5 for care provided by the hospital to an individual who
qualifies for the hospital care for the indigent program under
IC 12-16-3.5-1 or IC 12-16-3.5-2 and:
(1) who is a resident of the county;
(2) who is not a resident of the county and for whom the onset of
the medical condition that necessitated the care occurred in the
county; or
(3) whose residence cannot be determined by the division and for
whom the onset of the medical condition that necessitated the care
occurred in the county.
(b) For each state fiscal year ending after June 30, 2003, a hospital
licensed under IC 16-21-2 that submits to the division during the state
fiscal year a payable claim under IC 12-16-7.5 is entitled to a payment
under this section.
(c) Except as provided in section 9.8 of this chapter and subject to
section 9.6 of this chapter, for a state fiscal year, the office shall pay to
a hospital referred to in subsection (b) an amount
equal to the amount,
based on information obtained from the division and the calculations
and allocations made under IC 12-16-7.5-4.5, that the office determines
for the hospital under STEP SIX of the following STEPS:
STEP ONE: Identify:
(A) each hospital that submitted to the division one (1) or
more payable claims under IC 12-16-7.5 during the state fiscal
year; and
(B) the county to which each payable claim is attributed.
STEP TWO: For each county identified in STEP ONE, identify:
(A) each hospital that submitted to the division one (1) or
more payable claims under IC 12-16-7.5 attributed to the
county during the state fiscal year; and
(B) the total amount of all hospital payable claims submitted
to the division under IC 12-16-7.5 attributed to the county
during the state fiscal year.
STEP THREE: For each county identified in STEP ONE, identify
the amount of county funds transferred to the Medicaid indigent
care trust fund under STEP FOUR of IC 12-16-7.5-4.5(b).
STEP FOUR: For each hospital identified in STEP ONE, with
respect to each county identified in STEP ONE, calculate the
hospital's percentage share of the county's funds transferred to the
Medicaid indigent care trust fund under STEP FOUR of
IC 12-16-7.5-4.5(b). Each hospital's percentage share is based on
the total amount of the hospital's payable claims submitted to the
division under IC 12-16-7.5 attributed to the county during the
state fiscal year, calculated as a percentage of the total amount of
all hospital payable claims submitted to the division under
IC 12-16-7.5 attributed to the county during the state fiscal year.
STEP FIVE: Subject to subsection (j), for each hospital identified
in STEP ONE, with respect to each county identified in STEP
ONE, multiply the hospital's percentage share calculated under
STEP FOUR by the amount of the county's funds transferred to
the Medicaid indigent care trust fund under STEP FOUR of
IC 12-16-7.5-4.5(b).
STEP SIX: Determine the sum of all amounts calculated under
STEP FIVE for each hospital identified in STEP ONE with
respect to each county identified in STEP ONE.
(d) A hospital's payment under subsection (c) is in the form of a
Medicaid add-on payment. The amount of a hospital's add-on payment
is subject to the availability of funding for the non-federal share of the
payment under subsection (e). The office shall make the payments
under subsection (c) before December 15 that next succeeds the end of
the state fiscal year.
(e) The non-federal share of a payment to a hospital under
subsection (c) is funded from the funds transferred to the Medicaid
indigent care trust fund under STEP FOUR of IC 12-16-7.5-4.5(b) of
each county to which a payable claim under IC 12-16-7.5 submitted to
the division during the state fiscal year by the hospital is attributed.
(f) The amount of a county's transferred funds available to be used
to fund the non-federal share of a payment to a hospital under
subsection (c) is an amount that bears the same proportion to the total
amount of funds of the county transferred to the Medicaid indigent care
trust fund under STEP FOUR of IC 12-16-7.5-4.5(b) that the total
amount of the hospital's payable claims under IC 12-16-7.5 attributed
to the county submitted to the division during the state fiscal year bears
to the total amount of all hospital payable claims under IC 12-16-7.5
attributed to the county submitted to the division during the state fiscal
year.
(g) Any county's funds identified in subsection (f) that remain after
the non-federal share of a hospital's payment has been funded are
available to serve as the non-federal share of a payment to a hospital
under section 9.5 of this chapter.
(h) For purposes of this section, "payable claim" has the meaning set
forth in IC 12-16-7.5-2.5(b)(1).
(i) For purposes of this section:
(1) the amount of a payable claim is an amount equal to the
amount the hospital would have received under the state's
fee-for-service Medicaid reimbursement principles for the
hospital care for which the payable claim is submitted under
IC 12-16-7.5 if the individual receiving the hospital care had been
a Medicaid enrollee; and
(2) a payable hospital claim under IC 12-16-7.5 includes a
payable claim under IC 12-16-7.5 for the hospital's care submitted
by an individual or entity other than the hospital, to the extent
permitted under the hospital care for the indigent program.
(j) The amount calculated determined under STEP FIVE of
subsection (c) for a hospital with respect to a county may not exceed
the total amount of the hospital's payable claims attributed to the
county during the state fiscal year.
SOURCE: IC 12-15-15-9.5; (07)IN1522.1.46. -->
SECTION 46. IC 12-15-15-9.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 9.5. (a) For
purposes of this section and IC 12-16-7.5-4.5, a payable claim is
attributed to a county if the payable claim is submitted to the division
by a hospital licensed under IC 16-21-2 for payment under
IC 12-16-7.5 for care provided by the hospital to an individual who
qualifies for the hospital care for the indigent program under
IC 12-16-3.5-1 or IC 12-16-3.5-2 and;
(1) who is a resident of the county;
(2) who is not a resident of the county and for whom the onset of
the medical condition that necessitated the care occurred in the
county; or
(3) whose residence cannot be determined by the division and for
whom the onset of the medical condition that necessitated the care
occurred in the county.
(b) For each state fiscal year ending after June 30, 2003, a hospital
licensed under IC 16-21-2:
(1) that submits to the division during the state fiscal year a
payable claim under IC 12-16-7.5; and
(2) whose payment under section 9(c) of this chapter was less
than the total amount of the hospital's payable claims under
IC 12-16-7.5 submitted by the hospital to the division during the
state fiscal year;
is entitled to a payment under this section.
(c) Except as provided in section 9.8 of this chapter and subject to
section 9.6 of this chapter, for a state fiscal year, the office shall pay to
a hospital referred to in subsection (b) an amount equal to the amount,
based on information obtained from the division and the calculations
and allocations made under IC 12-16-7.5-4.5, that the office determines
for the hospital under STEP EIGHT of the following STEPS:
STEP ONE: Identify each county whose transfer of funds to the
Medicaid indigent care trust fund under STEP FOUR of
IC 12-16-7.5-4.5(b) for the state fiscal year was less than the total
amount of all hospital payable claims attributed to the county and
submitted to the division during the state fiscal year.
STEP TWO: For each county identified in STEP ONE, calculate
the difference between the amount of funds of the county
transferred to the Medicaid indigent care trust fund under STEP
FOUR of IC 12-16-7.5-4.5(b) and the total amount of all hospital
payable claims attributed to the county and submitted to the
division during the state fiscal year.
STEP THREE: Calculate the sum of the amounts calculated for
the counties under STEP TWO.
STEP FOUR: Identify each hospital whose payment under section
9(c) of this chapter was less than the total amount of the hospital's
payable claims under IC 12-16-7.5 submitted by the hospital to
the division during the state fiscal year.
STEP FIVE: Calculate for each hospital identified in STEP FOUR
the difference between the hospital's payment under section 9(c)
of this chapter and the total amount of the hospital's payable
claims under IC 12-16-7.5 submitted by the hospital to the
division during the state fiscal year.
STEP SIX: Calculate the sum of the amounts calculated for each
of the hospitals under STEP FIVE.
STEP SEVEN: For each hospital identified in STEP FOUR,
calculate the hospital's percentage share of the amount calculated
under STEP SIX. Each hospital's percentage share is based on the
amount calculated for the hospital under STEP FIVE calculated
as a percentage of the sum calculated under STEP SIX.
STEP EIGHT: For each hospital identified in STEP FOUR,
multiply the hospital's percentage share calculated under STEP
SEVEN by the sum calculated under STEP THREE. The amount
calculated under this STEP for a hospital may not exceed the
amount by which the hospital's total payable claims under
IC 12-16-7.5 submitted during the state fiscal year exceeded the
amount of the hospital's payment under section 9(c) of this
chapter.
(d) A hospital's payment under subsection (c) is in the form of a
Medicaid add-on payment. The amount of the hospital's add-on
payment is subject to the availability of funding for the non-federal
share of the payment under subsection (e). The office shall make the
payments under subsection (c) before December 15 that next succeeds
the end of the state fiscal year.
(e) The non-federal share of a payment to a hospital under
subsection (c) is derived from funds transferred to the Medicaid
indigent care trust fund under STEP FOUR of IC 12-16-7.5-4.5(b) and
not expended under section 9 of this chapter. To the extent possible,
the funds shall be derived on a proportional basis from the funds
transferred by each county identified in subsection (c), STEP ONE:
(1) to which at least one (1) payable claim submitted by the
hospital to the division during the state fiscal year is attributed;
and
(2) whose funds transferred to the Medicaid indigent care trust
fund under STEP FOUR of IC 12-16-7.5-4.5(b) were not
completely expended under section 9 of this chapter.
The amount available to be derived from the remaining funds
transferred to the Medicaid indigent care trust fund under STEP FOUR
of IC 12-16-7.5-4.5(b) to serve as the non-federal share of the payment
to a hospital under subsection (c) is an amount that bears the same
proportion to the total amount of funds transferred by all the counties
identified in subsection (c), STEP ONE, that the amount calculated for
the hospital under subsection (c), STEP FIVE, bears to the amount
calculated under subsection (c), STEP SIX.
(f) Except as provided in subsection (g), the office may not make a
payment under this section until the payments due under section 9 of
this chapter for the state fiscal year have been made.
(g) If a hospital appeals a decision by the office regarding the
hospital's payment under section 9 of this chapter, the office may make
payments under this section before all payments due under section 9 of
this chapter are made if:
(1) a delay in one (1) or more payments under section 9 of this
chapter resulted from the appeal; and
(2) the office determines that making payments under this section
while the appeal is pending will not unreasonably affect the
interests of hospitals eligible for a payment under this section.
(h) Any funds transferred to the Medicaid indigent care trust fund
under
STEP FOUR of IC 12-16-7.5-4.5(b) remaining after payments
are made under this section shall be used as provided in
IC 12-15-20-2(8)(D).
(i) For purposes of this section:
(1) "payable claim" has the meaning set forth in
IC 12-16-7.5-2.5(b);
(2) the amount of a payable claim is an amount equal to the
amount the hospital would have received under the state's
fee-for-service Medicaid reimbursement principles for the
hospital care for which the payable claim is submitted under
IC 12-16-7.5 if the individual receiving the hospital care had been
a Medicaid enrollee; and
(3) a payable hospital claim under IC 12-16-7.5 includes a
payable claim under IC 12-16-7.5 for the hospital's care submitted
by an individual or entity other than the hospital, to the extent
permitted under the hospital care for the indigent program.
SOURCE: IC 12-15-15-9.6; (07)IN1522.1.47. -->
SECTION 47. IC 12-15-15-9.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 9.6. The total
amount of payments to hospitals under sections 9 and 9.5 of this
chapter may not exceed the amount transferred to the Medicaid
indigent care trust fund under STEP FOUR of IC 12-16-7.5-4.5(b).
SOURCE: IC 12-15-20-2; (07)IN1522.1.48. -->
SECTION 48. IC 12-15-20-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 2. The Medicaid
indigent care trust fund is established to pay the non-federal share of
the following:
(1) Enhanced disproportionate share payments to providers under
IC 12-15-19-1.
(2) Subject to subdivision (8), disproportionate share payments to
providers under IC 12-15-19-2.1.
(3) Medicaid payments for pregnant women described in
IC 12-15-2-13 and infants and children described in
IC 12-15-2-14.
(4) Municipal disproportionate share payments to providers under
IC 12-15-19-8.
(5) Payments to hospitals under IC 12-15-15-9.
(6) Payments to hospitals under IC 12-15-15-9.5.
(7) Payments, funding, and transfers as otherwise provided in
clauses (8)(D) and (8)(F).
(8) Of the intergovernmental transfers deposited into the
Medicaid indigent care trust fund, the following apply:
(A) The entirety of the intergovernmental transfers deposited
into the Medicaid indigent care trust fund for state fiscal years
ending on or before June 30, 2000, shall be used to fund the
state's share of the disproportionate share payments to
providers under IC 12-15-19-2.1.
(B) Of the intergovernmental transfers deposited into the
Medicaid indigent care trust fund for the state fiscal year
ending June 30, 2001, an amount equal to one hundred percent
(100%) of the total intergovernmental transfers deposited into
the Medicaid indigent care trust fund for the state fiscal year
beginning July 1, 1998, and ending June 30, 1999, shall be
used to fund the state's share of disproportionate share
payments to providers under IC 12-15-19-2.1. The remainder
of the intergovernmental transfers, if any, for the state fiscal
year shall be used to fund the state's share of additional
Medicaid payments to hospitals licensed under IC 16-21
pursuant to a methodology adopted by the office.
(C) Of the intergovernmental transfers deposited into the
Medicaid indigent care trust fund, for state fiscal years
beginning July 1, 2001, and July 1, 2002, an amount equal to:
(i) one hundred percent (100%) of the total
intergovernmental transfers deposited into the Medicaid
indigent care trust fund for the state fiscal year beginning
July 1, 1998; minus
(ii) an amount equal to the amount deposited into the
Medicaid indigent care trust fund under IC 12-15-15-9(d)
for the state fiscal years beginning July 1, 2001, and July 1,
2002;
shall be used to fund the state's share of disproportionate share
payments to providers under IC 12-15-19-2.1. The remainder
of the intergovernmental transfers, if any, must be used to fund
the state's share of additional Medicaid payments to hospitals
licensed under IC 16-21 pursuant to a methodology adopted by
the office.
(D) Of the intergovernmental transfers, which shall include
amounts transferred under IC 12-16-7.5-4.5(b),
STEP FOUR,
deposited into the Medicaid indigent care trust fund for state
fiscal years ending after June 30, 2003, an amount equal to:
(i) one hundred percent (100%) of the total
intergovernmental transfers deposited into the Medicaid
indigent care trust fund for the state fiscal year beginning
July 1, 1998, and ending June 30, 1999; minus
(ii) an amount equal to the amount deposited into the
Medicaid indigent care trust fund under STEP FOUR of
IC 12-16-7.5-4.5(b) for the state fiscal year ending after June
30, 2003;
shall be used to fund the non-federal share of disproportionate
share payments to providers under IC 12-15-19-2.1. The
remainder of the intergovernmental transfers, if any, for the
state fiscal years shall be used to fund, in descending order of
priority, the non-federal share of payments to hospitals under
IC 12-15-15-9, the non-federal share of payments to hospitals
under IC 12-15-15-9.5, the amount to be transferred under
clause (F), and the non-federal share of payments under
clauses (A) and (B) of STEP FIVE of IC 12-15-15-1.5(b).
(E) The total amount of intergovernmental transfers used to
fund the non-federal share of payments to hospitals under
IC 12-15-15-9 and IC 12-15-15-9.5 shall not exceed the
amount calculated under STEP TWO of the following formula:
STEP ONE: Calculate the total amount of funds transferred
to the Medicaid indigent care trust fund under STEP FOUR
of IC 12-16-7.5-4.5(b).
STEP TWO: Multiply the state Medicaid medical assistance
percentage for the state fiscal year for which the payments
under IC 12-15-15-9 and IC 12-15-15-9.5 are to be made by
the amount calculated under STEP ONE.
(F) As provided in clause (D), for each fiscal year ending after
June 30, 2003, an amount equal to the amount calculated
under STEP THREE of the following formula shall be
transferred to the office:
STEP ONE: Calculate the product of thirty-five million
dollars ($35,000,000) multiplied by the federal medical
assistance percentage for federal fiscal year 2003.
STEP TWO: Calculate the sum of the amounts, if any,
reasonably estimated by the office to be transferred or
otherwise made available to the office for the state fiscal
year, and the amounts, if any, actually transferred or
otherwise made available to the office for the state fiscal
year, under arrangements whereby the office and a hospital
licensed under IC 16-21-2 agree that an amount transferred
or otherwise made available to the office by the hospital or
on behalf of the hospital shall be included in the calculation
under this STEP.
STEP THREE: Calculate the amount by which the product
calculated under STEP ONE exceeds the sum calculated
under STEP TWO.
SOURCE: IC 12-16-2.5-6.5; (07)IN1522.1.49. -->
SECTION 49. IC 12-16-2.5-6.5, AS AMENDED BY P.L.1-2006,
SECTION 188, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 6.5. (a) Notwithstanding
IC 12-16-4.5, IC 12-16-5.5, and IC 12-16-6.5, except for the functions
provided for under IC 12-16-4.5-3, IC 12-16-4.5-4, IC 12-16-6.5-3,
IC 12-16-6.5-4, and IC 12-16-6.5-7 and the payment of funds, the
division may enter into a written agreement with a hospital licensed
under IC 16-21 for the hospital's performance of one (1) or more of the
functions of the division or a county office under IC 12-16-4.5,
IC 12-16-5.5, and IC 12-16-6.5. Under an agreement between the
division and a hospital:
(1) if the hospital is authorized to determine:
(A) if a person meets the income and resource requirements
established under IC 12-16-3.5;
(B) if the person's medical condition satisfies one (1) or more
of the medical conditions identified in IC 12-16-3.5-1(a)(1)
through IC 12-16-3.5-1(a)(3) or IC 12-16-3.5-2(a)(1) through
IC 12-16-3.5-2(a)(3); or
(C) if the health care items or services received by the person
were necessitated by one (1) or more of the medical conditions
listed in IC 12-16-3.5-1(a)(1) through IC 12-16-3.5-1(a)(3) or
IC 12-16-3.5-2(a)(1) through IC 12-16-3.5-2(a)(3), or were a
direct consequence of one (1) or more of the medical
conditions listed in IC 12-16-3.5-1(a)(1) through
IC 12-16-3.5-1(a)(3);
the determinations must be limited to persons receiving care at
the hospital;
(2) the agreement must state whether the hospital is authorized to
make determinations regarding physician services or
transportation services provided to a person;
(3) the agreement must state the extent to which the functions
performed by the hospital include the provision of the notices
required under IC 12-16-5.5 and IC 12-16-6.5;
(4) the agreement may not limit the hearing and appeal process
available to persons, physicians, transportation providers, or other
hospitals under IC 12-16-6.5;
(5) the agreement must state how determinations made by the
hospital will be communicated to the division for purposes of the
attributions and calculations under IC 12-15-15-9,
IC 12-15-15-9.5, and IC 12-16-7.5; and IC 12-16-14; and
(6) the agreement must state how the accuracy of the hospital's
determinations will be reviewed.
(b) A hospital, its employees, and its agents are immune from civil
or criminal liability arising from their good faith implementation and
administration of the agreement between the division and the hospital
under this section.
SOURCE: IC 12-16-7.5-2.5; (07)IN1522.1.50. -->
SECTION 50. IC 12-16-7.5-2.5, AS AMENDED BY P.L.1-2006,
SECTION 189, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 2.5. (a) Payable claims shall
be segregated by state fiscal year.
(b) For purposes of this chapter, IC 12-15-15-9,
and
IC 12-15-15-9.5,
and IC 12-16-14, "payable claim" refers to the
following:
(1) Subject to subdivision (2), a claim for payment for physician
care, hospital care, or transportation services under this chapter:
(A) that includes, on forms prescribed by the division, all the
information required for timely payment;
(B) that is for a period during which the person is determined
to be financially and medically eligible for the hospital care for
the indigent program; and
(C) for which the payment amounts for the care and services
are determined by the division.
This subdivision applies for the state fiscal year ending June 30,
2004.
(2) For state fiscal years ending after June 30, 2004, a claim for
payment for physician care, hospital care, or transportation
services under this chapter:
(A) provided to a person under the hospital care for the
indigent program under this article during the person's
eligibility under the program;
(B) identified in a claim filed with the division; and
(C) determined to:
(i) have been necessitated by one (1) or more of the medical
conditions listed in IC 12-16-3.5-1(a)(1) through
IC 12-16-3.5-1(a)(3) or IC 12-16-3.5-2(a)(1) through
IC 12-16-3.5-2(a)(3); or
(ii) be a direct consequence of one (1) or more of the
medical conditions listed in IC 12-16-3.5-1(a)(1) through
IC 12-16-3.5-1(a)(3).
(c) For purposes of this chapter, IC 12-15-15-9,
and
IC 12-15-15-9.5, and IC 12-16-14, "amount" when used in regard to a
claim or payable claim means an amount calculated under STEP
THREE of the following formula:
STEP ONE: Identify the items and services identified in a
claim or payable claim.
STEP TWO: Using the applicable Medicaid fee for service
reimbursement rates, calculate the reimbursement amounts for
each of the items and services identified in STEP ONE.
STEP THREE: Calculate the sum of the amounts identified in
STEP TWO.
(d) For purposes of this chapter, IC 12-15-15-9, and
IC 12-15-15-9.5, and IC 12-16-14, a physician, hospital, or
transportation provider that submits a claim to the division is
considered to have submitted the claim during the state fiscal year
during which the amount of the claim was determined under
IC 12-16-5.5-1.2(b) or, if successfully appealed by a physician,
hospital, or transportation provider, the state fiscal year in which the
appeal was decided.
(e) The division shall determine the amount of a claim under
IC 12-16-5.5-1.2(b).
SOURCE: IC 12-16-7.5-3; (07)IN1522.1.51. -->
SECTION 51. IC 12-16-7.5-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 3. (a) A payment
made to a physician or a transportation provider under this chapter
must be on a warrant drawn on the state hospital care for the indigent
fund established by IC 12-16-14.
(b) A payment made to a hospital under this chapter shall be made
under IC 12-15-15-9 and IC 12-15-15-9.5.
SOURCE: IC 12-16-7.5-4.5; (07)IN1522.1.52. -->
SECTION 52. IC 12-16-7.5-4.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 4.5. (a) Not later
than October 31 following the end of each state fiscal year, the division
shall:
(1) calculate for each county the total amount of payable claims
submitted to the division during the state fiscal year attributed to:
(A) patients who were residents of the county; and
(B) patients:
(i) who were not residents of Indiana;
(ii) whose state of residence could not be determined by the
division; and
(iii) who were residents of Indiana but whose county of
residence in Indiana could not be determined by the
division;
and whose medical condition that necessitated the care or
service occurred in the county;
(2) notify each county of the amount of payable claims attributed
to the county under the calculation made under subdivision (1);
and
(3) with respect to payable claims attributed to a county under
subdivision (1):
(A) calculate the total amount of payable claims submitted
during the state fiscal year for:
(i) each hospital;
(ii) each physician; and
(iii) each transportation provider; and
(B) determine the amount of each payable claim for each
hospital, physician, and transportation provider listed in clause
(A).
(b) Before November 1 following the end of a state fiscal year, the
division shall allocate the funds transferred from a county's hospital
care for the indigent fund to the state hospital care for the indigent fund
under IC 12-16-14 during or for the state fiscal year as required under
the following STEPS:
STEP ONE: Determine the total amount of funds transferred from
a county's hospital care for the indigent fund by the county to the
state hospital care for the indigent fund under IC 12-16-14 during
or for the state fiscal year.
STEP TWO: Of the total amount of payable claims submitted to
the division during the state fiscal year attributed to the county
under subsection (a), determine the amount of total hospital
payable claims, total physician payable claims, and total
transportation provider payable claims. Of the amounts
determined for physicians and transportation providers, calculate
the sum of those amounts as a percentage of an amount equal to
the sum of the total payable physician claims and total payable
transportation provider claims attributed to all the counties
submitted to the division during the state fiscal year.
STEP THREE: Multiply three million dollars ($3,000,000) by the
percentage calculated under STEP TWO.
STEP FOUR: Transfer to the Medicaid indigent care trust fund on
behalf of a county for purposes of IC 12-15-20-2(8)(D) in an
amount equal to the amount calculated under STEP ONE, minus
an amount equal to the amount calculated under STEP THREE.
determined by the division.
STEP FIVE: The division shall retain an amount equal to the
amount remaining in the state hospital care for the indigent fund
after the transfer in STEP FOUR for purposes of making
payments under section 5 of this chapter.
(c) The costs of administering the hospital care for the indigent
program, including the processing of claims, shall be paid from the
funds transferred to the state hospital care for the indigent fund. by the
state.
SOURCE: IC 12-16-7.5-5; (07)IN1522.1.53. -->
SECTION 53. IC 12-16-7.5-5 IS AMENDED TO READ AS
FOLLOWS: Sec. 5. Before December 15 following the end of each
state fiscal year, the division shall from the amounts combined from the
counties' hospital care for the indigent funds and retained under section
4.5(b) STEP FIVE of this chapter, pay each physician and
transportation provider a pro rata part of that amount. the payable
claims as determined by the division under section 4.5(a)(3)(A)(ii)
and 4.5(a)(3)(A)(iii) of this chapter. The total payments available
under this section may not exceed three million dollars ($3,000,000).
SOURCE: IC 12-19-7-1; (07)IN1522.1.54. -->
SECTION 54. IC 12-19-7-1, AS AMENDED BY P.L.145-2006,
SECTION 109, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 1. As used in this chapter,
"child services" means the following:
(1) Child welfare services specifically provided for children who
are:
(A) adjudicated to be:
(i) children in need of services; or
(ii) delinquent children; or
(B) recipients of or are eligible for:
(i) informal adjustments;
(ii) service referral agreements; and
(iii) adoption assistance;
including the costs of using an institution or facility in Indiana for
providing educational services as described in either
IC 20-33-2-29 (if applicable) or IC 20-26-11-13 (if applicable), all
services required to be paid by a county the state under
IC 31-40-1-2, and all costs required to be paid by a county the
state under IC 20-26-11-12.
(2) Assistance awarded by a county to a destitute child under
IC 31-26-2.
(3) Child welfare services as described in IC 31-26-3.
SOURCE: IC 12-19-7-3; (07)IN1522.1.55. -->
SECTION 55. IC 12-19-7-3, AS AMENDED BY P.L.234-2005,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 3. (a) A family and children's fund is
established in each county. The fund shall be raised by a separate tax
levy (the county family and children property tax levy) that:
(1) is in addition to all other tax levies authorized; and
(2) shall be levied annually by the county fiscal body on all
taxable property in the county in the amount necessary to raise the
part of the fund that the county must raise to pay the items,
awards, claims, allowances, assistance, and other expenses set
forth in the annual budget under section 6 of this chapter.
(b) The tax imposed under this section shall be collected as other
state and county ad valorem taxes are collected. composed of funds
distributed to the fund by the state.
(c) (b) The following shall be paid into the county treasury and
constitute the family and children's fund:
(1) All receipts from the tax imposed state funds distributed to
the fund under this section.
(2) All grants-in-aid, whether received from the federal
government or state government.
(3) Any other money required by law to be placed in the fund.
(d) The fund is available for the purpose of paying expenses and
obligations set forth in the annual budget that is submitted and
approved.
(e) Money in the fund at the end of a budget year does not revert to
the county general fund.
SOURCE: IC 12-19-7-7; (07)IN1522.1.56. -->
SECTION 56. IC 12-19-7-7, AS AMENDED BY P.L.234-2005,
SECTION 59, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 7. The department shall, with the assistance
of the judges of courts with juvenile jurisdiction in the county, after
consulting with the division of family resources, and at the same time
the budget is compiled and adopted, compute the tax levy amount of
state funding that the department and judges determine will be
required to raise the amount of revenue necessary to pay the expenses
and obligations of the department set forth in the budget under section
6 of this chapter.
SOURCE: IC 12-19-7-9; (07)IN1522.1.57. -->
SECTION 57. IC 12-19-7-9, AS AMENDED BY P.L.234-2005,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 9. The budget and the tax levy amount of
state funding recommended by the department shall be:
(1) certified to the county auditor; and
(2) filed for consideration by the county fiscal body. and
(3) filed with the department of local government finance.
SOURCE: IC 12-19-7-11; (07)IN1522.1.58. -->
SECTION 58. IC 12-19-7-11, AS AMENDED BY P.L.234-2005,
SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 11. In September of each year, at the time
provided by law, the county fiscal body shall do the following:
(1) make the appropriations out of the family and children's fund
that are:
(A) (1) based on the budget as submitted; and
(B) (2) necessary to pay the child services of the county for the
next fiscal year.
(2) Levy a tax in an amount necessary to produce the appropriated
money.
SOURCE: IC 12-19-7-11.1; (07)IN1522.1.59. -->
SECTION 59. IC 12-19-7-11.1, AS AMENDED BY P.L.234-2005,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 11.1. (a) The judges of the courts with
juvenile jurisdiction in the county and the department shall meet with
the county fiscal body at a public meeting:
(1) in April; and
(2) after June 30 and before October 1;
in each year.
(b) At a meeting required in subsection (a), the department shall
present to the county fiscal body and the judges the following reports:
(1) Expenditures made:
(A) during the immediately preceding calendar quarter from
the family and children's fund in comparison to one-fourth
(1/4) of the budget and appropriations approved by the county
fiscal body for the calendar year; and
(B) from the fund in the corresponding calendar quarter of
each of the two (2) preceding calendar years.
(2) Obligations incurred through the end of the immediately
preceding calendar quarter that will be payable from the family
and children's fund during the remainder of the calendar year or
in any subsequent calendar year.
(3) The number of children, by category, for whom the family and
children's fund was required to provide funds for services during
the immediately preceding calendar quarter, in comparison to the
corresponding calendar quarter of each of the two (2) preceding
calendar years.
(4) The number and type of out-of-home placements, by category,
for which the family and children's fund was required to provide
funds for foster home care or institutional placement, and the
average daily, weekly, or monthly cost of out of home placement
care and services by category, during the immediately preceding
calendar quarter, in comparison to the corresponding calendar
quarter of each of the two (2) preceding calendar years.
(5) The number of children, by category, for whom the family and
children's fund was required to provide funds for services for
children residing with the child's parent, guardian, or custodian
(other than foster home or institutional placement), and the
average monthly cost of those services, during the immediately
preceding calendar quarter, in comparison to the corresponding
calendar quarter for each of the two (2) preceding calendar years.
(c) In preparing the reports described in subsection (b), the
department may use the best information reasonably available from the
records of the department and the county family and children's fund.
(d) At each meeting described in subsection (a), the county fiscal
body, judges, and department may
(1) discuss and suggest procedures to provide child welfare
services in the most effective and cost-efficient manner. and
(2) consider actions needed, including revision of budgeting
procedures, to eliminate or minimize any anticipated need for
short term borrowing for the family and children's fund under any
provisions of this chapter or IC 12-19-5.
SOURCE: IC 12-19-7-15; (07)IN1522.1.60. -->
SECTION 60. IC 12-19-7-15, AS AMENDED BY P.L.234-2005,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 15. (a) If at any time the department
determines that the family and children's fund is exhausted or will be
exhausted before the close of a fiscal year, the department shall prepare
an estimate and statement showing the amount of money, in addition
to the money already made available, that will be necessary to defray
the expenses of the department and pay the obligations of the
department, excluding administrative expenses and facilities, supplies,
and equipment expenses for the department, in the administration of
the department's activities for the unexpired part of the fiscal year.
(b) The department shall do the following:
(1) Certify the estimate and statement to the county executive.
(2) File the estimate and statement with the county auditor.
(3) File the estimate and statement with the department. of local
government finance.
SOURCE: IC 12-19-7.5-5; (07)IN1522.1.61. -->
SECTION 61. IC 12-19-7.5-5, AS AMENDED BY P.L.234-2005,
SECTION 68, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 5. (a) A children's psychiatric residential
treatment services fund is established in each county. The fund shall be
raised by a separate tax levy (the county children's psychiatric
residential treatment services property tax levy) that:
(1) is in addition to all other tax levies authorized; and
(2) shall be levied annually by the county fiscal body on all
taxable property in the county in the amount necessary to raise the
part of the fund that the county must raise to pay the items,
awards, claims, allowances, assistance, and other expenses set
forth in the annual budget under section 8 of this chapter.
(b) The tax imposed under this section shall be collected as other
state and county ad valorem taxes are collected. composed of funds
distributed to the fund by the state.
(c) (b) The following shall be paid into the county treasury and
constitute the children's psychiatric residential treatment services fund:
(1) All receipts from the tax imposed state funds distributed to
the fund under this section.
(2) All grants-in-aid, whether received from the federal
government or state government.
(3) Any other money required by law to be placed in the fund.
(d) (c) The fund is available for the purpose of paying expenses and
obligations set forth in the annual budget that is submitted and
approved.
(e) (d) Money in the fund at the end of a budget year does not revert
to the county general fund.
SOURCE: IC 12-19-7.5-8; (07)IN1522.1.62. -->
SECTION 62. IC 12-19-7.5-8, AS AMENDED BY P.L.234-2005,
SECTION 70, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 8. (a) For purposes of this section, "expenses
and obligations incurred by the department" include all anticipated
costs of children's residential psychiatric services that are equal to the
state share of the cost of those services that are reimbursable under the
state Medicaid plan.
(b) The department, upon the advice of the judges of the courts with
juvenile jurisdiction in the county and after consulting with the division
of family resources, shall annually compile and adopt a children's
psychiatric residential treatment services budget, which must be in a
form prescribed by the state board of accounts.
(c) The budget must contain an estimate of the amount of money
that will be needed by the department during the fiscal year to defray
the expenses and obligations incurred by the department in the payment
of children's psychiatric residential treatment services for children who
are residents of the county.
SOURCE: IC 12-19-7.5-9; (07)IN1522.1.63. -->
SECTION 63. IC 12-19-7.5-9, AS AMENDED BY P.L.234-2005,
SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 9. The department shall, with the assistance
of the judges of courts with juvenile jurisdiction in the county, after
consulting with the division of family resources, and at the same time
the budget is compiled and adopted, compute the
tax levy amount of
state funding that the director and judges determine will be required
to raise the amount of revenue necessary to pay the expenses and
obligations of the county office set forth in the budget under section 8
of this chapter.
SOURCE: IC 12-19-7.5-11; (07)IN1522.1.64. -->
SECTION 64. IC 12-19-7.5-11, AS AMENDED BY P.L.234-2005,
SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 11. The budget and tax levy amount of state
funding recommended by the department shall be:
(1) certified to the county auditor;
(2) filed with the county fiscal body; and
(3) filed with the department of local government finance.
SOURCE: IC 12-19-7.5-13; (07)IN1522.1.65. -->
SECTION 65. IC 12-19-7.5-13, AS AMENDED BY P.L.234-2005,
SECTION 73, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 13. In September of each year, at the time
provided by law, the county fiscal body shall do the following:
(1) make the appropriations out of the children's psychiatric
residential treatment services fund that are:
(A) (1) based on the budget as submitted; and
(B) (2) necessary to pay the children's psychiatric residential
treatment services of the county for the next fiscal year.
(2) Levy a tax in an amount necessary to produce the appropriated
money.
SOURCE: IC 12-19-7.5-14; (07)IN1522.1.66. -->
SECTION 66. IC 12-19-7.5-14, AS AMENDED BY P.L.234-2005,
SECTION 74, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 14. (a) If at any time the department
determines that the children's psychiatric residential treatment services
fund is exhausted or will be exhausted before the close of a fiscal year,
the department shall prepare an estimate and statement showing the
amount of money, in addition to the money already made available, that
will be necessary to defray the expenses of the county office and pay
the obligations of the department, excluding administrative expenses
and facilities, supplies, and equipment expenses for the department, in
the administration of the department's activities for the unexpired part
of the fiscal year.
(b) The department shall do the following:
(1) Certify the estimate and statement to the county executive.
(2) File the estimate and statement with the county auditor.
(3) File the estimate and statement with the department of local
government finance.
SOURCE: IC 16-35-4-1; (07)IN1522.1.67. -->
SECTION 67. IC 16-35-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 1. The state shall
pay for services provided to children with special health care needs.
state fund is established.
SOURCE: IC 20-12-14-2; (07)IN1522.1.68. -->
SECTION 68. IC 20-12-14-2, AS AMENDED BY P.L.2-2006,
SECTION 70, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 2. (a) Instruction in laboratory schools may
be provided for preschool pupils, kindergarten pupils, special education
pupils, and for all or a portion of the twelve (12) common school
grades.
(b) Agreements may be entered into with local school units and
educational organizations for the assignment of pupils to such
laboratory schools, the payment of transfer fees, and contributions to
the cost of establishing and maintaining the laboratory schools.
(c) A laboratory school that:
(1) is operated by a university under this chapter without an
agreement described in subsection (b); and
(2) has an ADM of not more than seven hundred fifty (750);
shall be treated as a charter school for purposes of local funding under
IC 20-45-3 and state funding under IC 20-20-33 and IC 20-43.
(d) A pupil who attends a laboratory school full time may not be
counted in ADM or ADA by any local school unit when his the pupil's
attendance is not regulated under an agreement.
SOURCE: IC 20-18-2-1.5; (07)IN1522.1.69. -->
SECTION 69. IC 20-18-2-1.5, AS ADDED BY P.L.2-2006,
SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 1.5. (a) "ADA", for purposes of this title
(except IC 20-23-4-19), and IC 20-45-7), means the average number of
pupils in daily attendance in the school corporation, determined in
accordance with the rules established by the state board.
(b) "ADA", for purposes of IC 20-23-4-19, has the meaning set forth
in IC 20-23-4-19.
(c) "ADA", for purposes of IC 20-45-7, has the meaning set forth in
IC 20-45-7-3.
SOURCE: IC 20-24-7-2; (07)IN1522.1.70. -->
SECTION 70. IC 20-24-7-2, AS AMENDED BY P.L.2-2006,
SECTION 106, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 2. (a) Not later than the date
established by the department for determining ADM, and after May 31
each year, the organizer shall submit to the department the following
information on a form prescribed by the department:
(1) The number of students enrolled in the charter school.
(2) The name and address of each student.
(3) The name of the school corporation in which the student has
legal settlement.
(4) The name of the school corporation, if any, that the student
attended during the immediately preceding school year.
(5) The grade level in which the student will enroll in the charter
school.
The department shall verify the accuracy of the information reported.
(b) This subsection applies after December 31 of the calendar year
in which a charter school begins its initial operation. The department
shall distribute to the organizer the state tuition support distribution.
The department shall make a distribution under this subsection at the
same time and in the same manner as the department makes a
distribution of state tuition support under IC 20-43-2 to other school
corporations.
(c) The department shall provide to the department of local
government finance the following information:
(1) For each county, the number of students who:
(A) have legal settlement in the county; and
(B) attend a charter school.
(2) The school corporation in which each student described in
subdivision (1) has legal settlement.
(3) The charter school that a student described in subdivision (1)
attends and the county in which the charter school is located.
(4) The amount of the tuition support levy determined under
IC 20-45-3-11 for each school corporation described in
subdivision (2).
(5) The amount determined under STEP TWO of the following
formula:
STEP ONE: Determine the product of:
(A) the target revenue per ADM (as defined in
IC 20-43-1-26) determined for a charter school described in
subdivision (3); multiplied by
(B) thirty-five hundredths (0.35).
STEP TWO: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the current ADM of a charter school described in
subdivision (3).
(6) The amount determined under STEP THREE of the following
formula:
STEP ONE: Determine the number of students described in
subdivision (1) who:
(A) attend the same charter school; and
(B) have legal settlement in the same school corporation
located in the county.
STEP TWO: Determine the subdivision (5) STEP ONE
amount for a charter school described in STEP ONE (A).
STEP THREE: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the STEP TWO amount.
SOURCE: IC 20-24-7-3; (07)IN1522.1.71. -->
SECTION 71. IC 20-24-7-3, AS AMENDED BY P.L.2-2006,
SECTION 107, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 3. (a) This section applies to
a conversion charter school.
(b) Not later than the date established by the department for
determining ADM and after July 2, the organizer shall submit to a
governing body on a form prescribed by the department the information
reported under section 2(a) of this chapter for each student who:
(1) is enrolled in the organizer's conversion charter school; and
(2) has legal settlement in the governing body's school
corporation.
(c) Beginning not more than sixty (60) days after the department
receives the information reported under section 2(a) of this chapter, the
department shall distribute to the organizer:
(1) tuition support and other state funding for any purpose for
students enrolled in the conversion charter school;
(2) a proportionate share of state and federal funds received:
(A) for students with disabilities; or
(B) staff services for students with disabilities;
enrolled in the conversion charter school; and
(3) a proportionate share of funds received under federal or state
categorical aid programs for students who are eligible for the
federal or state categorical aid and are enrolled in the conversion
charter school;
for the second six (6) months of the calendar year in which the
conversion charter school is established. The department shall make a
distribution under this subsection at the same time and in the same
manner as the department makes a distribution to the governing body
of the school corporation in which the conversion charter school is
located. A distribution to the governing body of the school corporation
in which the conversion charter school is located is reduced by the
amount distributed to the conversion charter school. This subsection
does not apply to a conversion charter school after December 31 of the
calendar year in which the conversion charter school is established.
(d) This subsection applies beginning with the first property tax
distribution described in IC 6-1.1-27-1 to the governing body of the
school corporation in which a conversion charter school is located after
the governing body receives the information reported under subsection
(b). Not more than ten (10) days after the governing body receives a
property tax distribution described in IC 6-1.1-27-1, the governing
body shall distribute to the conversion charter school the amount
determined under STEP THREE of the following formula:
STEP ONE: Determine the quotient of:
(A) the number of students who:
(i) are enrolled in the conversion charter school; and
(ii) were counted in the ADM of the previous year for the
school corporation in which the conversion charter school is
located; divided by
(B) the current ADM of the school corporation in which the
conversion charter school is located.
In determining the number of students enrolled under clause
(A)(i), each kindergarten student shall be counted as one-half
(1/2) student.
STEP TWO: Determine the total amount of the following
revenues to which the school corporation in which the conversion
charter school is located is entitled for the second six (6) months
of the calendar year in which the conversion charter school is
established:
(A) Revenues obtained by the school corporation's:
(i) general fund property tax levy; and
(ii) excise tax revenue (as defined in IC 20-43-1-12).
(B) The school corporation's certified distribution of county
adjusted gross income tax revenue under IC 6-3.5-1.1 that is
to be used as property tax replacement credits.
STEP THREE: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the STEP TWO amount.
(e) Subsection (d) does not apply to a conversion charter school
after the later of the following dates:
(1) December 31 of the calendar year in which the conversion
charter school is established.
(2) Ten (10) days after the date on which the governing body of
the school corporation in which the conversion charter school is
located receives the final distribution described in IC 6-1.1-27-1
of revenues to which the school corporation in which the
conversion charter school is located is entitled for the second six
(6) months of the calendar year in which the conversion charter
school is established.
(f) This subsection applies during the second six (6) months of the
calendar year in which a conversion charter school is established. A
conversion charter school may apply for an advance from the charter
school advancement account under IC 20-49-7 in the amount
determined under STEP FOUR of the following formula:
STEP ONE: Determine the result under subsection (d) STEP
ONE (A).
STEP TWO: Determine the difference between:
(A) the conversion charter school's current ADM; minus
(B) the STEP ONE amount.
STEP THREE: Determine the quotient of:
(A) the STEP TWO amount; divided by
(B) the conversion charter school's current ADM.
STEP FOUR: Determine the product of:
(A) the STEP THREE amount; multiplied by
(B) the quotient of:
(i) the subsection (d) STEP TWO amount; divided by
(ii) two (2).
SOURCE: IC 20-24-7-4; (07)IN1522.1.72. -->
SECTION 72. IC 20-24-7-4, AS AMENDED BY P.L.2-2006,
SECTION 108, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 4. (a) Services that a school
corporation provides to a charter school, including transportation, may
be provided at not more than one hundred three percent (103%) of the
actual cost of the services.
(b) This subsection applies to a sponsor that is a state educational
institution described in IC 20-24-1-7(2). In a calendar year, a state
educational institution may receive from the organizer of a charter
school sponsored by the state educational institution an administrative
fee equal to not more than three percent (3%) of the total amount the
organizer receives during the calendar year
(1) under section 12 of this chapter; and
(2) from basic tuition support (as defined in IC 20-43-1-8).
SOURCE: IC 20-26-11-6; (07)IN1522.1.73. -->
SECTION 73. IC 20-26-11-6, AS ADDED BY P.L.1-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 6. (a) A school corporation may accept a
transferring student without approval of the transferor corporation
under section 5 of this chapter.
(b) A transfer may not be accepted unless the requesting parents or
student pays transfer tuition in an amount determined under the
formula established in section 13 of this chapter for the payment of
transfer tuition by a transferor school corporation. However, the
transferee school may not offset the amounts described in section 13(b)
STEP TWO (B) through section 13(b) STEP TWO (D) of this chapter
from the amount charged to the requesting parents or student.
(c) The tuition determined under subsection (b) must be paid by the
parents or the student before the end of the school year in installments
as determined by the transferee corporation.
(d) Failure to pay a tuition installment is a ground for exclusion
from school.
SOURCE: IC 20-26-11-13; (07)IN1522.1.74. -->
SECTION 74. IC 20-26-11-13, AS AMENDED BY P.L.2-2006,
SECTION 130, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 13. (a) As used in this section,
the following terms have the following meanings:
(1) "Class of school" refers to a classification of each school or
program in the transferee corporation by the grades or special
programs taught at the school. Generally, these classifications are
denominated as kindergarten, elementary school, middle school
or junior high school, high school, and special schools or classes,
such as schools or classes for special education, vocational
training, or career education.
(2) "Special equipment" means equipment that during a school
year:
(A) is used only when a child with disabilities is attending
school;
(B) is not used to transport a child to or from a place where the
child is attending school;
(C) is necessary for the education of each child with
disabilities that uses the equipment, as determined under the
individualized education program for the child; and
(D) is not used for or by any child who is not a child with
disabilities.
(3) "Student enrollment" means the following:
(A) The total number of students in kindergarten through
grade 12 who are enrolled in a transferee school corporation
on a date determined by the state board.
(B) The total number of students enrolled in a class of school
in a transferee school corporation on a date determined by the
state board.
However, a kindergarten student shall be counted under clauses
(A) and (B) as one-half (1/2) student. The state board may select
a different date for counts under this subdivision. However, the
same date shall be used for all school corporations making a count
for the same class of school.
(b) Each transferee corporation is entitled to receive for each school
year on account of each transferred student, except a student
transferred under section 6 of this chapter, transfer tuition from the
transferor corporation or the state as provided in this chapter. Transfer
tuition equals the amount determined under STEP THREE of the
following formula:
STEP ONE: Allocate to each transfer student the capital
expenditures for any special equipment used by the transfer
student and a proportionate share of the operating costs incurred
by the transferee school for the class of school where the transfer
student is enrolled.
STEP TWO: If the transferee school included the transfer student
in the transferee school's ADM for a school year, allocate to the
transfer student a proportionate share of the following general
fund revenues of the transferee school for
except as provided in
clause (C), the calendar year in which the school year ends:
(A) State tuition support distributions.
(B) Property tax levies.
(C) Excise tax revenue (as defined in IC 20-43-1-12) received
for deposit in the calendar year in which the school year
begins.
(D) (B) Allocations to the transferee school under IC 6-3.5.
STEP THREE: Determine the greater of:
(A) zero (0); or
(B) the result of subtracting the STEP TWO amount from the
STEP ONE amount.
If a child is placed in an institution or facility in Indiana under a court
order, the institution or facility shall charge the county office of the
county of the student's legal settlement under IC 12-19-7 for the use of
the space within the institution or facility (commonly called capital
costs) that is used to provide educational services to the child based
upon a prorated per student cost.
(c) Operating costs shall be determined for each class of school
where a transfer student is enrolled. The operating cost for each class
of school is based on the total expenditures of the transferee
corporation for the class of school from its general fund expenditures
as specified in the classified budget forms prescribed by the state board
of accounts. This calculation excludes:
(1) capital outlay;
(2) debt service;
(3) costs of transportation;
(4) salaries of board members;
(5) contracted service for legal expenses; and
(6) any expenditure that is made out of the general fund from
extracurricular account receipts;
for the school year.
(d) The capital cost of special equipment for a school year is equal
to:
(1) the cost of the special equipment; divided by
(2) the product of:
(A) the useful life of the special equipment, as determined
under the rules adopted by the state board; multiplied by
(B) the number of students using the special equipment during
at least part of the school year.
(e) When an item of expense or cost described in subsection (c)
cannot be allocated to a class of school, it shall be prorated to all
classes of schools on the basis of the student enrollment of each class
in the transferee corporation compared with the total student
enrollment in the school corporation.
(f) Operating costs shall be allocated to a transfer student for each
school year by dividing:
(1) the transferee school corporation's operating costs for the class
of school in which the transfer student is enrolled; by
(2) the student enrollment of the class of school in which the
transfer student is enrolled.
When a transferred student is enrolled in a transferee corporation for
less than the full school year of student attendance, the transfer tuition
shall be calculated by the part of the school year for which the
transferred student is enrolled. A school year of student attendance
consists of the number of days school is in session for student
attendance. A student, regardless of the student's attendance, is enrolled
in a transferee school unless the student is no longer entitled to be
transferred because of a change of residence, the student has been
excluded or expelled from school for the balance of the school year or
for an indefinite period, or the student has been confirmed to have
withdrawn from school. The transferor and the transferee corporation
may enter into written agreements concerning the amount of transfer
tuition due in any school year. If an agreement cannot be reached, the
amount shall be determined by the state board, and costs may be
established, when in dispute, by the state board of accounts.
(g) A transferee school shall allocate revenues described in
subsection (b) STEP TWO to a transfer student by dividing:
(1) the total amount of revenues received; by
(2) the ADM of the transferee school for the school year that ends
in the calendar year in which the revenues are received.
However, for state tuition support distributions or any other state
distribution computed using less than the total ADM of the transferee
school, the transferee school shall allocate the revenues to the transfer
student by dividing the revenues that the transferee school is eligible
to receive in a calendar year by the student count used to compute the
state distribution.
(h) Instead of the payments provided in subsection (b), the
transferor corporation or state owing transfer tuition may enter into a
long term contract with the transferee corporation governing the
transfer of students. The contract may:
(1) be entered into for a period of not more than five (5) years
with an option to renew;
(2) specify a maximum number of students to be transferred; and
(3) fix a method for determining the amount of transfer tuition
and the time of payment, which may be different from that
provided in section 14 of this chapter.
(i) If the A school corporation can meet the requirements of
IC 20-43-9-8, it may negotiate transfer tuition agreements with a
neighboring school corporation that can accommodate additional
students. Agreements under this section may:
(1) be for one (1) year or longer; and
(2) fix a method for determining the amount of transfer tuition or
time of payment that is different from the method, amount, or
time of payment that is provided in this section or section 14 of
this chapter.
A school corporation may not transfer a student under this section
without the prior approval of the child's parent.
(j) If a school corporation experiences a net financial impact with
regard to transfer tuition that is negative for a particular school year as
described in IC 20-45-6-8, the school corporation may appeal for an
excessive levy as provided under IC 20-45-6-8.
SOURCE: IC 20-26-11-23; (07)IN1522.1.75. -->
SECTION 75. IC 20-26-11-23, AS AMENDED BY P.L.2-2006,
SECTION 132, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 23. (a) If a transfer is ordered
to commence in a school year, where the transferor corporation has net
additional costs over savings (on account of any transfer ordered)
allocable to the calendar year in which the school year begins, and
where the transferee corporation does not have budgeted funds for the
net additional costs, the net additional costs may be recovered by one
(1) or more of the following methods in addition to any other methods
provided by applicable law:
(1) An emergency loan made under IC 20-48-1-7 to be paid, out
of the debt service levy and fund, or a loan from any state fund
made available for the net additional costs.
(2) (1) An advance in the calendar year of state funds, which
would otherwise become payable to the transferee corporation
after such calendar year under law.
(3) (2) A grant or grants in the calendar year from any funds of
the state made available for the net additional costs.
(b) The net additional costs must be certified by the department of
local government finance, and any grant shall be made solely after
affirmative recommendation of the school property tax control board.
Repayment of any advance or loan from the state shall be made in
accordance with IC 20-45-6-3. The use of any of the methods in this
section does not subject the transferor corporation to IC 20-45-6-5 or
IC 20-45-6-6.
SOURCE: IC 20-31-11-6; (07)IN1522.1.76. -->
SECTION 76. IC 20-31-11-6, AS AMENDED BY P.L.2-2006,
SECTION 149, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 6. (a) A public school that
receives a monetary award under this chapter may expend that award
for any educational purpose for that school, except:
(1) athletics;
(2) salaries for school personnel; or
(3) salary bonuses for school personnel.
(b) A monetary award may not be used to determine
(1) the maximum permissible tuition support levy under
IC 20-45-3; or
(2) the state tuition support under IC 20-43
of the school corporation in which the school receiving the monetary
award is located.
SOURCE: IC 20-40-8-1; (07)IN1522.1.77. -->
SECTION 77. IC 20-40-8-1, AS ADDED BY P.L.2-2006,
SECTION 163, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 1. As used in this chapter,
"calendar year distribution" means the sum of the following:
(1) A school corporation's
(A) state tuition support and
(B) maximum permissible tuition support levy (as defined in
IC 20-45-1-15);
for the calendar year.
(2) The school corporation's excise tax revenue (as defined in
IC 20-43-1-12) for the immediately preceding calendar year.
SOURCE: IC 20-43-1-1; (07)IN1522.1.78. -->
SECTION 78. IC 20-43-1-1, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 1. This article expires January
1, 2008. 2009.
SOURCE: IC 20-43-1-8; (07)IN1522.1.79. -->
SECTION 79. IC 20-43-1-8, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 8. "Basic tuition support"
means the part of a school corporation's state tuition support for basic
programs determined under IC 20-43-6-5. IC 20-43-6-3.
SOURCE: IC 20-43-1-17; (07)IN1522.1.80. -->
SECTION 80. IC 20-43-1-17, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 17. "Maximum permissible
tuition support levy" has the meaning set forth in IC 20-45-1-15. means
the maximum permissible tuition support levy that a school
corporation is permitted to impose under IC 6-1.1-19-1.5 (before
its repeal) or IC 20-45-3-11 (before its repeal).
SOURCE: IC 20-43-1-25; (07)IN1522.1.81. -->
SECTION 81. IC 20-43-1-25, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 25. "State tuition support"
means the amount of state funds to be distributed to a school
corporation in any calendar year under this article for all the following
grants, distributions, and awards: described in IC 20-43-2-3.
(1) Basic tuition support.
(2) Academic honors diploma awards.
(3) Primetime distributions.
(4) Special education grants.
(5) Vocational education grants.
SOURCE: IC 20-43-3-4; (07)IN1522.1.82. -->
SECTION 82. IC 20-43-3-4, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 4. (a) A school corporation's
previous year revenue equals the amount determined under STEP TWO
of the following formula:
STEP ONE: Determine the sum of the following:
(A) The school corporation's basic tuition support for the year
that precedes the current year.
(B) The school corporation's maximum permissible tuition
support levy for the calendar year that precedes the current
year, made in determining the school corporation's adjusted
tuition support levy for the calendar year.
(C) The school corporation's excise tax revenue for the year
that precedes the current year by two (2) years.
STEP TWO: Subtract from the STEP ONE result an amount equal
to the sum of the following:
(A) The reduction in the school corporation's state tuition
support under any combination of subsection (b), subsection
(c), IC 20-10.1-2-1 (before its repeal), or IC 20-30-2-4.
(B) In 2006, the amount of the school corporation's maximum
permissible tuition support levy attributable to the levy
transferred from the school corporation's general fund to the
school corporation's referendum tax levy fund under
IC 20-46-1-6.
(b) A school corporation's previous year revenue must be reduced
if:
(1) the school corporation's state tuition support for special or
vocational education is reduced as a result of a complaint being
filed with the department 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 state tuition support for special and vocational
education because of the overstatement.
(c) A school corporation's previous year revenue must be reduced
if an existing elementary or secondary school located in the school
corporation converts to a charter school under IC 20-5.5-11 before July
1, 2005, or IC 20-24-11 after June 30, 2005. The amount of the
reduction equals the product of:
(1) the sum of the amounts distributed to the conversion charter
school under IC 20-5.5-7-3.5(c) and IC 20-5.5-7-3.5(d) before
July 1, 2005, and IC 20-24-7-3(c); and IC 20-24-7-3(d) after June
30, 2005; multiplied by
(2) two (2).
SOURCE: IC 20-43-3-5; (07)IN1522.1.83. -->
SECTION 83. IC 20-43-3-5, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 5. (a) As used in this section,
"school corporation" does not include a charter school.
(b) A school corporation's adjusted tuition support levy for a
calendar year
before 2008 is the result determined using the following
formula:
STEP ONE: Determine the school corporation's maximum
permissible tuition support levy.
STEP TWO: Determine the sum of the following:
(A) An amount equal to the annual decrease in federal aid to
impacted areas from the calendar year preceding the ensuing
calendar year by three (3) years to the year preceding the
ensuing calendar year by two (2) years.
(B) The part of the school corporation's maximum permissible
tuition support levy for the calendar 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 calendar year.
(C) The part of the school corporation's maximum permissible
tuition support levy for the calendar year that is added to the
school corporation's maximum permissible tuition support levy
in the calendar year to provide revenue for one (1) or more
charter schools attended by students with legal settlement in
the school corporation.
STEP THREE: Determine the difference of:
(A) the STEP ONE amount; minus
(B) the STEP TWO amount.
SOURCE: IC 20-43-5-3; (07)IN1522.1.84. -->
SECTION 84. IC 20-43-5-3, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 3. (a) This subsection does not
apply to a charter school. A school corporation's complexity index is
determined under the following formula:
STEP ONE: Determine the greater of zero (0) or the result of the
following:
(1) Determine the percentage of the population in the school
corporation who are at least twenty-five (25) years of age with
less than a twelfth grade education.
(2) Determine the quotient of:
(A) one thousand nineteen dollars ($1,019); divided by
(B) four thousand five hundred seventeen dollars ($4,517)
in 2006 and four thousand five hundred sixty-three dollars
($4,563) in 2007
and 2008.
(3) Determine the product of:
(A) the subdivision (1) amount; multiplied by
(B) the subdivision (2) amount.
STEP TWO: Determine the greater of zero (0) or the result of the
following:
(1) Determine the percentage of the school corporation's
students who were eligible for free lunches in the school year
ending in 2005.
(2) Determine the quotient of:
(A) one thousand two hundred sixty dollars ($1,260);
divided by
(B) four thousand five hundred seventeen dollars ($4,517)
in 2006 and four thousand five hundred sixty-three dollars
($4,563) in 2007
and 2008.
(3) Determine the product of:
(A) the subdivision (1) amount; multiplied by
(B) the subdivision (2) amount.
STEP THREE: Determine the greater of zero (0) or the result of
the following:
(1) Determine the percentage of the school corporation's
students who were classified as limited English proficient in
the school year ending in 2005.
(2) Determine the quotient of:
(A) four hundred fifty-two dollars ($452); divided by
(B) four thousand five hundred seventeen dollars ($4,517)
in 2006 and four thousand five hundred sixty-three dollars
($4,563) in 2007
and 2008.
(3) Determine the product of:
(A) the subdivision (1) amount; multiplied by
(B) the subdivision (2) amount.
STEP FOUR: Determine the greater of zero (0) or the result of the
following:
(1) Determine the percentage of families in the school
corporation with a single parent.
(2) Determine the quotient of:
(A) five hundred fifty-seven dollars ($557); divided by
(B) four thousand five hundred seventeen dollars ($4,517)
in 2006 and four thousand five hundred sixty-three dollars
($4,563) in 2007
and 2008.
(3) Determine the product of:
(A) the subdivision (1) amount; multiplied by
(B) the subdivision (2) amount.
STEP FIVE: Determine the greater of zero (0) or the result of the
following:
(1) Determine the percentage of families in the school
corporation with children who are less than eighteen (18) years
of age and who have a family income level below the federal
income poverty level (as defined in IC 12-15-2-1).
(2) Determine the quotient of:
(A) three hundred forty-seven dollars ($347); divided by
(B) four thousand five hundred seventeen dollars ($4,517)
in 2006 and four thousand five hundred sixty-three dollars
($4,563) in 2007
and 2008.
(3) Determine the product of:
(A) the subdivision (1) amount; multiplied by
(B) the subdivision (2) amount.
STEP SIX: Determine the sum of the results in STEP ONE
through STEP FIVE.
STEP SEVEN: Determine the result of one (1) plus the STEP SIX
result.
STEP EIGHT: This STEP applies if the STEP SEVEN result is
equal to or greater than one and twenty-five hundredths (1.25).
Determine the result of the following:
(1) Subtract one and twenty-five hundredths (1.25) from the
STEP SEVEN result.
(2) Multiply the subdivision (1) result by five-tenths (0.5).
(3) Determine the result of:
(A) the STEP SEVEN result; plus
(B) the subdivision (2) result.
The data to be used in making the calculations under STEP ONE,
STEP FOUR, and STEP FIVE of this subsection must be the data from
the 2000 federal decennial census.
(b) A charter school's complexity index is the index determined
under subsection (a) for the school corporation in which the charter
school is located. However, the complexity index for Campagna
Academy Charter School is the complexity index determined under
subsection (a) for Gary Community School Corporation.
SOURCE: IC 20-43-5-4; (07)IN1522.1.85. -->
SECTION 85. IC 20-43-5-4, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 4. A school corporation's
foundation amount for a calendar year is the result determined under
STEP TWO of the following formula:
STEP ONE: Determine:
(A) four thousand five hundred seventeen dollars ($4,517) in
2006; or
(B) four thousand five hundred sixty-three dollars ($4,563) in
2007 and 2008.
STEP TWO: Multiply the STEP ONE amount by the school
corporation's complexity index.
SOURCE: IC 20-43-5-6; (07)IN1522.1.86. -->
SECTION 86. IC 20-43-5-6, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 6. A school corporation's
transition to foundation amount for a calendar year is equal to the result
determined under STEP THREE of the following formula:
STEP ONE: Determine the difference of:
(A) the school corporation's foundation amount; minus
(B) the school corporation's previous year revenue foundation
amount.
STEP TWO: Divide the STEP ONE result by:
(A) six (6) in 2006; or
(B) five (5) in 2007 and 2008.
STEP THREE: A school corporation's STEP THREE amount is
the following:
(A) For a charter school that has previous year revenue that is
not greater than zero (0), the charter school's STEP THREE
amount is the quotient of:
(i) the school corporation's guaranteed minimum revenue for
the calendar year where the charter school is located;
divided by
(ii) the school corporation's current ADM.
(B) The STEP THREE amount for a school corporation that is
not a charter school described in clause (A) is the following:
(i) The school corporation's foundation amount for the
calendar year, if the absolute value of the STEP ONE
amount is less than or equal to fifty dollars ($50).
(ii) For 2007 and 2008, the school corporation's foundation
amount for the calendar year, if the foundation amount in
2006 equaled the school corporation's target revenue per
ADM in 2006.
(iii) The sum of the school corporation's previous year
revenue foundation amount and the greater of the school
corporation's STEP TWO amount or fifty dollars ($50), if
the school corporation's STEP ONE amount is greater than
fifty dollars ($50).
(iv) The difference determined by subtracting the greater of
the absolute value of the school corporation's STEP TWO
amount or fifty dollars ($50) from the school corporation's
previous year revenue foundation amount, if the school
corporation's STEP ONE amount is less than negative fifty
dollars (-$50).
SOURCE: IC 20-43-6-1; (07)IN1522.1.87. -->
SECTION 87. IC 20-43-6-1, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 1. Subject to the amount
appropriated by the general assembly for state tuition support and
IC 20-43-2, the amount that a school corporation is entitled to receive
in basic tuition support for a year is the amount determined in section
5 3 of this chapter.
SOURCE: IC 20-43-6-3; (07)IN1522.1.88. -->
SECTION 88. IC 20-43-6-3, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 3. (a) A school corporation's
total target revenue for a calendar year is the amount determined under
the applicable provision of this section.
(b) This subsection applies to a school corporation that has target
revenue per ADM for a calendar year that is not equal to the school
corporation's foundation amount for the calendar year. The school
corporation's total target revenue for a calendar year is equal to the
school corporation's guaranteed minimum revenue for the calendar
year.
(c) This subsection applies to a school corporation that has target
revenue per ADM for a calendar year that is equal to the school
corporation's foundation amount for the calendar year. The school
corporation's total target revenue for a calendar year is the sum of the
following:
(1) The school corporation's foundation amount for the calendar
year multiplied by the school corporation's adjusted ADM for the
current year.
(2) 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.
(3) The part of the school corporation's maximum permissible
tuition support 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 or reopening an existing facility
during the preceding year.
SOURCE: IC 20-43-9-6; (07)IN1522.1.89. -->
SECTION 89. IC 20-43-9-6, AS ADDED BY P.L.2-2006,
SECTION 166, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 6. A school corporation's
primetime distribution for a calendar year under this chapter is the
amount determined by the following formula:
STEP ONE: Determine the applicable target pupil/teacher ratio
for the school corporation as follows:
(A) If the school corporation's complexity index is less than
one and one-tenth (1.1), the school corporation's target
pupil/teacher ratio is eighteen to one (18:1).
(B) If the school corporation's complexity index is at least one
and one-tenth (1.1) but less than one and two-tenths (1.2), the
school corporation's target pupil/teacher ratio is fifteen (15)
plus the result determined in item (iii) to one (1):
(i) Determine the result of one and two-tenths (1.2) minus
the school corporation's complexity index.
(ii) Determine the item (i) result divided by one-tenth (0.1).
(iii) Determine the item (ii) result multiplied by three (3).
(C) If the school corporation's complexity index is at least one
and two-tenths (1.2), the school corporation's target
pupil/teacher ratio is fifteen to one (15:1).
STEP TWO: Determine the result of:
(A) the ADM of the school corporation in kindergarten
through grade 3 for the current school year; divided by
(B) the school corporation's applicable target pupil/teacher
ratio, as determined in STEP ONE.
STEP THREE: Determine the result of:
(A) the total target revenue for 2006, and 2007, and 2008
multiplied by seventy-five hundredths (0.75); divided by
(B) the school corporation's total ADM.
STEP FOUR: Determine the result of:
(A) the STEP THREE result; multiplied by
(B) the ADM of the school corporation in kindergarten
through grade 3 for the current school year.
STEP FIVE: Determine the result of:
(A) the STEP FOUR result; divided by
(B) the staff cost amount.
STEP SIX: Determine the greater of zero (0) or the result of:
(A) the STEP TWO amount; minus
(B) the STEP FIVE amount.
STEP SEVEN: Determine the result of:
(A) the STEP SIX amount; multiplied by
(B) the staff cost amount.
STEP EIGHT: Determine the greater of the STEP SEVEN amount
or the school corporation's guaranteed primetime amount.
STEP NINE: A school corporation's amount under this STEP is
the following:
(A) If the amount the school corporation received under this
chapter in the previous calendar year is greater than zero (0),
the amount under this STEP is the lesser of:
(i) the STEP EIGHT amount; or
(ii) the amount the school corporation received under this
chapter for the previous calendar year multiplied by one
hundred seven and one-half percent (107.5%).
(B) If the amount the school corporation received under this
chapter in the previous calendar year is not greater than zero
(0), the amount under this STEP is the STEP EIGHT amount.
SOURCE: IC 20-44-2-2; (07)IN1522.1.90. -->
SECTION 90. IC 20-44-2-2, AS ADDED BY P.L.2-2006,
SECTION 167, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 2. Subject to the limitations
imposed by law, each governing body may annually levy the amount
of taxes that:
(1) in the judgment of the governing body; and
(2) after being made a matter of record in the minutes;
should be levied to produce income sufficient to conduct and carry on
the public schools committed to the governing body.
SOURCE: IC 20-44-2-7; (07)IN1522.1.91. -->
SECTION 91. IC 20-44-2-7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 7. A school corporation may not impose
an ad valorem property tax levy for the school corporation's
general fund.
SOURCE: IC 20-44-3-3; (07)IN1522.1.92. -->
SECTION 92. IC 20-44-3-3, AS ADDED BY P.L.2-2006,
SECTION 167, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 3. (a) A school corporation's
levy excess is valid.
(b) The general fund portion of A school corporation's levy excess
may not be contested on the grounds that it exceeds the school
corporation's maximum permissible tuition support levy limit for the
applicable calendar year.
SOURCE: IC 20-46-1-2; (07)IN1522.1.93. -->
SECTION 93. IC 20-46-1-2, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 2. As used in this chapter,
"excessive tax levy" has the meaning set forth in IC 20-45-1-11. means
a school corporation's general fund property tax levy for a
calendar year before 2008 that exceeded the school corporation's
maximum permissible tuition support levy.
SOURCE: IC 20-46-1-7; (07)IN1522.1.94. -->
SECTION 94. IC 20-46-1-7, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 7. (a) This section applies to
a school corporation that added an amount to the school corporation's
base tax levy before 2002 as the result of the approval of an excessive
tax levy by the majority of individuals voting in a referendum held in
the area served by the school corporation under IC 6-1.1-19-4.5 (before
its repeal).
(b) A school corporation may adopt a resolution before September
21, 2005, to transfer the power of the school corporation to levy the
amount described in subsection (a) from the school corporation's
general fund to the school corporation's fund. A school corporation that
adopts a resolution under this section shall, as soon as practicable after
adopting the resolution, send a certified copy of the resolution to the
department of local government finance and the county auditor. A
school corporation that adopts a resolution under this section may, for
property taxes first due and payable after 2005, levy an additional
amount for the fund that does not exceed the amount of the excessive
tax levy added to the school corporation's base tax levy before 2002.
(c) The power of the school corporation to impose the levy
transferred to the fund under this section expires December 31, 2012,
unless:
(1) the school corporation adopts a resolution to reimpose or
extend the levy; and
(2) the levy is approved, before January 1, 2013, by a majority of
the individuals who vote in a referendum that is conducted in
accordance with the requirements in this chapter.
As soon as practicable after adopting the resolution under subdivision
(1), the school corporation shall send a certified copy of the resolution
to the county auditor and the department of local government finance.
Upon receipt of the certified resolution, the tax control board shall
proceed in the same manner as the tax control board would for any
other levy being reimposed or extended under this chapter. However,
if requested by the school corporation in the resolution adopted under
subdivision (1), the question of reimposing or extending a levy
transferred to the fund under this section may be combined with a
question presented to the voters to reimpose or extend a levy initially
imposed after 2001. A levy reimposed or extended under this
subsection shall be treated for all purposes as a levy reimposed or
extended under IC 6-1.1-19-4.5(c) (before its repeal) and this chapter,
after June 30, 2006.
(d) The school corporation's levy under this section may not be
considered in the determination of the school corporation's state tuition
support under IC 20-43 or the determination of the school corporation's
maximum permissible tuition support levy under IC 20-45-3.
SOURCE: IC 20-46-1-8; (07)IN1522.1.95. -->
SECTION 95. IC 20-46-1-8, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 8. (a) This section applies to
a school corporation that includes a request for a levy under this
chapter in an emergency In an appeal under IC 6-1.1-19, and
IC 20-45-6-2.
(b) In addition to, or instead of, any recommendation that the tax
control board may make in an appeal, the tax control board may
recommend that the appellant school corporation be permitted to make
a levy for the ensuing calendar year under this chapter if the tax
control board concludes that the appellant school corporation
cannot, in a calendar year, carry out the public educational duty
committed to the appellant school corporation by law if the
appellant school corporation does not receive emergency financial
relief for the calendar year.
SOURCE: IC 20-46-1-18; (07)IN1522.1.96. -->
SECTION 96. IC 20-46-1-18, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 18. A school corporation's
levy may not be considered in the determination of the school
corporation's state tuition support under IC 20-43 or the determination
of the school corporation's maximum permissible tuition support levy
under IC 20-45-3. under this chapter is in addition to any other levy
imposed by the school corporation. The limitation imposed on
levies for the general fund under IC 20-44-2-7 does not apply to a
levy imposed under this chapter.
SOURCE: IC 20-46-1-19; (07)IN1522.1.97. -->
SECTION 97. IC 20-46-1-19, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 19. If a majority of the
persons who voted in the referendum did not vote "yes" on the
referendum question,
(1) the school corporation may not make any levy for its general
fund other than a levy permitted under IC 20-45; and
(2) another referendum under this section may not be held for one
(1) year after the date of the referendum.
SOURCE: IC 20-46-3-8; (07)IN1522.1.98. -->
SECTION 98. IC 20-46-3-8, AS ADDED BY P.L.2-2006,
SECTION 169, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 8. A levy under this chapter
is in addition to and not part of, the school corporation's tuition support
levy for purposes of determining the school corporation's maximum
permissible tuition support levy under IC 20-45-3. any other levy
imposed by the school corporation. The limitation imposed on
levies for the general fund under IC 20-44-2-7 does not apply to a
levy imposed under this chapter.
SOURCE: IC 20-49-3-8; (07)IN1522.1.99. -->
SECTION 99. IC 20-49-3-8, AS ADDED BY P.L.2-2006,
SECTION 172, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 8. The fund may be used to
make advances:
(1) to school corporations, including school townships, under
IC 20-49-4 and IC 20-49-5;
(2) under IC 20-49-6; and
(3) to charter schools under IC 20-24-7-3(f) and IC 20-49-7.
SOURCE: IC 20-49-7-10; (07)IN1522.1.100. -->
SECTION 100. IC 20-49-7-10, AS ADDED BY P.L.2-2006,
SECTION 172, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 10. The amount of an advance
for operational costs
of a charter school other than a conversion
charter school during the second six (6) months of the calendar
year in which the charter school begins its initial operation may not
exceed the amount determined under STEP THREE of the following
formula:
STEP ONE: Determine the product of:
(A) the charter school's enrollment reported under
IC 20-24-7-2(a); multiplied by
(B) the charter school's target revenue per ADM.
STEP TWO: Determine the quotient of:
(A) the STEP ONE amount; divided by
(B) two (2).
STEP THREE: Determine the product of:
(A) the STEP TWO amount; multiplied by
(B) one and fifteen-hundredths (1.15).
SOURCE: IC 20-49-7-11; (07)IN1522.1.101. -->
SECTION 101. IC 20-49-7-11, AS ADDED BY P.L.2-2006,
SECTION 172, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 11. The amount of an advance
for operational costs of a charter school, including a conversion
charter school, during the second six (6) months of a calendar year
in which the charter school's most recent enrollment reported
under IC 20-24-7-2(a) divided by the charter school's previous
year's ADM is at least one and fifteen-hundredths (1.15) may not
exceed the amount determined under STEP FOUR of the following
formula:
STEP ONE: Determine the quotient of:
(A) the charter school's target revenue per ADM; divided by
(B) two (2).
STEP TWO: Determine the difference between:
(A) the charter school's current ADM; minus
(B) the charter school's ADM of the previous year.
STEP THREE: Determine the product of:
(A) the STEP ONE amount; multiplied by
(B) the STEP TWO amount.
STEP FOUR: Determine the product of:
(A) the STEP THREE amount; multiplied by
(B) one and fifteen-hundredths (1.15).
SOURCE: IC 31-40-1-2; (07)IN1522.1.102. -->
SECTION 102. IC 31-40-1-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 2.
(a) The county
shall pay from the county family and children's fund the cost of:
(1) any services ordered by the juvenile court for any child or the
child's parent, guardian, or custodian, other than secure detention;
and
(2) returning a child under IC 31-37-23.
(b) The county fiscal body shall provide sufficient money to meet
the court's requirements.
SOURCE: IC 31-40-1-7; (07)IN1522.1.103. -->
SECTION 103. IC 31-40-1-7, AS AMENDED BY P.L.145-2006,
SECTION 364, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 7. (a) Amounts received as
payment of support or reimbursement of the cost of services paid as
provided in this chapter shall be distributed in the following manner:
(1) If any part of the cost of services was paid from federal funds
under Title IV Part E of the Social Security Act (42 U.S.C. 671 et
seq.), the amounts received shall first be applied as provided in 42
U.S.C. 657 and 45 CFR 302.52.
(2) All amounts remaining after the distributions required by
subdivision (1) shall be deposited in the family and children's
fund (established by IC 12-19-7-3) of the county that paid from
which the cost of the services were paid.
(b) Any money deposited in a county family and children's fund
under this section shall be reported to the department, in the form and
manner prescribed by the department, and shall be applied to the child
services budget compiled and adopted by the county director for the
next state fiscal year, in accordance with IC 12-19-7-6.
SOURCE: IC 36-7-15.1-26.9; (07)IN1522.1.104. -->
SECTION 104. IC 36-7-15.1-26.9, AS AMENDED BY P.L.2-2006,
SECTION 192, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 26.9. (a) The definitions set
forth in section 26.5 of this chapter apply to this section.
(b) The fiscal officer of the consolidated city shall publish in the
newspaper in the county with the largest circulation all determinations
made under section 26.5 or 26.7 of this chapter that result in the
allowance or disallowance of credits. The publication of a
determination made under section 26.5 of this chapter shall be made
not later than June 20 of the year in which the determination is made.
The publication of a determination made under section 26.7 of this
chapter shall be made not later than December 5 of the year in which
the determination is made.
(c) If credits are granted under section 26.5(g) or 26.5(h) of this
chapter, whether in whole or in part, property taxes on personal
property (as defined in IC 6-1.1-1-11) that are equal to the aggregate
amounts of the credits for all taxpayers in the allocation area under
section 26.5(g) and 26.5(h) of this chapter shall be:
(1) allocated to the redevelopment district;
(2) paid into the special fund for that allocation area; and
(3) used for the purposes specified in section 26 of this chapter.
(d) The county auditor shall adjust the estimate of assessed
valuation that the auditor certifies under IC 6-1.1-17-1 for all taxing
units in which the allocation area is located. The county auditor may
amend this adjustment at any time before the earliest date a taxing unit
must publish the unit's proposed property tax rate under IC 6-1.1-17-3
in the year preceding the year in which the credits under section
26.5(g) or 26.5(h) of this chapter are paid. The auditor's adjustment to
the assessed valuation shall be:
(1) calculated to produce an estimated assessed valuation that will
offset the effect that paying personal property taxes into the
allocation area special fund under subsection (c) would otherwise
have on the ability of a taxing unit to achieve the taxing unit's tax
levy in the following year; and
(2) used by the county board of tax adjustment, the department of
local government finance, and each taxing unit in determining
each taxing unit's tax rate and tax levy in the following year.
(e) The amount by which a taxing unit's levy is adjusted as a result
of the county auditor's adjustment of assessed valuation under
subsection (d), and the amount of the levy that is used to make direct
payments to taxpayers under section 26.5(h) of this chapter, is not part
of the total county tax levy under IC 6-1.1-21-2(g) and is not subject to
IC 6-1.1-20.
(f) The ad valorem property tax levy limits imposed by
IC 6-1.1-18.5-3 and IC 20-45-3 do not apply to ad valorem property
taxes imposed that are used to offset the effect of paying personal
property taxes into an allocation area special fund during the taxable
year under subsection (d) or to make direct payments to taxpayers
under section 26.5(h) of this chapter. For purposes of computing the ad
valorem property tax levy limits imposed under IC 6-1.1-18.5-3, and
IC 20-45-3, a taxing unit's ad valorem property tax levy for a particular
calendar year does not include that part of the levy imposed to offset
the effect of paying personal property taxes into an allocation area
special fund under subsection (d) or to make direct payments to
taxpayers under section 26.5(h) of this chapter.
(g) Property taxes on personal property that are deposited in the
allocation area special fund:
(1) are subject to any pledge of allocated property tax proceeds
made by the redevelopment district under section 26(d) of this
chapter, including but not limited to any pledge made to owners
of outstanding bonds of the redevelopment district of allocated
taxes from that area; and
(2) may not be treated as property taxes used to pay interest or
principal due on debt under IC 6-1.1-21-2(g)(1)(D).
SOURCE: IC 36-10-13-5; (07)IN1522.1.105. -->
SECTION 105. IC 36-10-13-5, AS AMENDED BY P.L.2-2006,
SECTION 195, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 5. (a) This section applies
only to a school corporation in a county having a population of more
than two hundred thousand (200,000) but less than three hundred
thousand (300,000).
(b) To provide funding for a historical society under this section, the
governing body of a school corporation may impose a tax of not more
than five-tenths of one cent ($0.005) on each one hundred dollars
($100) of assessed valuation in the school corporation.
(c) A tax under this section is not subject to the maximum
permissible tuition support levy limitations imposed on the school
corporation by IC 20-45-3.
(d) (c) The school corporation shall deposit the proceeds of the tax
in a fund to be known as the historical society fund. The historical
society fund is separate and distinct from the school corporation's
general fund and may be used only to provide funds for a historical
society under this section.
(e) (d) Subject to section 6 of this chapter, the governing body of the
school corporation may annually appropriate the money in the fund to
be paid in semiannual installments to a historical society having
facilities in the county.
SOURCE: IC 36-10-13-7; (07)IN1522.1.106. -->
SECTION 106. IC 36-10-13-7, AS AMENDED BY P.L.2-2006,
SECTION 196, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 7. (a) This section applies to
school corporations in a county containing a city having a population
of:
(1) more than one hundred fifty thousand (150,000) but less than
five hundred thousand (500,000);
(2) more than one hundred twenty thousand (120,000) but less
than one hundred fifty thousand (150,000);
(3) more than ninety thousand (90,000) but less than one hundred
five thousand (105,000);
(4) more than one hundred five thousand (105,000) but less than
one hundred twenty thousand (120,000); or
(5) more than seventy-five thousand (75,000) but less than ninety
thousand (90,000).
(b) To provide funding for an art association under this section, the
governing body of a school corporation may impose a tax of not more
than five-tenths of one cent ($0.005) on each one hundred dollars
($100) of assessed valuation in the school corporation.
The tax is not
subject to the maximum permissible tuition support levy limitations
imposed on the school corporation by IC 20-45-3.
(c) The school corporation shall deposit the proceeds of the tax
imposed under subsection (b) in a fund to be known as the art
association fund. The art association fund is separate and distinct from
the school corporation's general fund and may be used only to provide
funds for an art association under this section. The governing body of
the school corporation may annually appropriate the money in the fund
to be paid in semiannual installments to an art association having
facilities in a city that is described in subsection (a), subject to
subsection (d).
(d) Before an art association may receive payments under this
section, the association's governing board must adopt a resolution that
entitles:
(1) the governing body of the school corporation to appoint the
school corporation's superintendent and director of art instruction
as visitors who may attend all meetings of the association's
governing board;
(2) the governing body of the school corporation to nominate
individuals for membership on the association's governing board,
with at least two (2) of the nominees to be elected;
(3) the school corporation to use the association's facilities and
equipment for educational purposes consistent with the
association's purposes;
(4) the students and teachers of the school corporation to tour the
association's museum and galleries free of charge;
(5) the school corporation to borrow materials from the
association for temporary exhibit in the schools;
(6) the teachers of the school corporation to receive normal
instruction in the fine and applied arts at half the regular rates
charged by the association; and
(7) the school corporation to expect exhibits in the association's
museum that will supplement the work of the students and
teachers of the corporation.
A copy of the resolution, certified by the president and secretary of the
association, must be filed in the office of the school corporation before
payments may be received.
(e) A resolution filed under subsection (d) is not required to be
renewed annually. The resolution continues in effect until rescinded.
An art association that complies with this section is entitled to continue
to receive payments under this section as long as the art association
complies with the resolution.
(f) If more than one (1) art association in a city that is described in
subsection (a) qualifies to receive payments under this section, the
governing body of the school corporation shall select the one (1) art
association best qualified to perform the services described in
subsection (d). A school corporation may select only one (1) art
association to receive payments under this section.
SOURCE: IC 6-2.5-4-13; IC 6-2.5-5-16.5.
; (07)IN1522.1.107. -->
SECTION 107. THE FOLLOWING ARE REPEALED
[EFFECTIVE JULY 1, 2007]: IC 6-2.5-4-13; IC 6-2.5-5-16.5.
SOURCE: IC 6-1.1-19-13; IC 6-1.1-20.6-9; IC 6-1.1-21-2.5; IC 12-
13-8; IC 12-13-9-2; IC 12-13-9-3; IC 12-16-14; IC 12-19-7-4; IC 12-
19-7-16; IC 12-19-7-17; IC 12-19-7-18; IC 12-19-7-19; IC 12-19-7-
20; IC 12-19-7-21; IC 12-19-7-22; IC 12-19-7-23; IC 12-19-7-24; IC
12-19-7-25; IC 12-19-7-26; IC 12-19-7-27; IC 12-19-7-28; IC 12-19-
7-29; IC 12-19-7-30; IC 12-19-7-31; IC 12-19-7-32; IC 12-19-7-33;
IC 12-19-7.5-6; IC 12-19-7.5-15; IC 12-19-7.5-16; IC 12-19-7.5-17;
IC 12-19-7.5-18; IC 12-19-7.5-19; IC 12-19-7.5-20; IC 12-19-7.5-21;
IC 12-19-7.5-22; IC 12-19-7.5-23; IC 12-19-7.5-24; IC 12-19-7.5-25;
IC 12-19-7.5-26; IC 12-19-7.5-27; IC 12-19-7.5-28; IC 12-19-7.5-29;
IC 12-19-7.5-30; IC 12-19-7.5-31; IC 12-19-7.5-32; IC 12-19-7.5-33;
IC 16-35-3; IC 16-35-4-2; IC 16-35-4-3; IC 16-35-4-4; IC 16-35-4-5;
IC 20-24-7-12; IC 20-43-1-16; IC 20-43-1-18; IC 20-43-2-2; IC 20-
43-2-3; IC 20-43-2-4; IC 20-43-6-2; IC 20-43-6-4; IC 20-43-6-5; IC
20-43-6-6; IC 20-45.
; (07)IN1522.1.108. -->
SECTION 108. THE FOLLOWING ARE REPEALED
[EFFECTIVE JANUARY 1, 2008]: IC 6-1.1-19-13; IC 6-1.1-20.6-9;
IC 6-1.1-21-2.5; IC 12-13-8; IC 12-13-9-2; IC 12-13-9-3; IC 12-16-14;
IC 12-19-7-4; IC 12-19-7-16; IC 12-19-7-17; IC 12-19-7-18;
IC 12-19-7-19; IC 12-19-7-20; IC 12-19-7-21; IC 12-19-7-22;
IC 12-19-7-23; IC 12-19-7-24; IC 12-19-7-25; IC 12-19-7-26;
IC 12-19-7-27; IC 12-19-7-28; IC 12-19-7-29; IC 12-19-7-30;
IC 12-19-7-31; IC 12-19-7-32; IC 12-19-7-33; IC 12-19-7.5-6;
IC 12-19-7.5-15; IC 12-19-7.5-16; IC 12-19-7.5-17; IC 12-19-7.5-18;
IC 12-19-7.5-19; IC 12-19-7.5-20; IC 12-19-7.5-21; IC 12-19-7.5-22;
IC 12-19-7.5-23; IC 12-19-7.5-24; IC 12-19-7.5-25; IC 12-19-7.5-26;
IC 12-19-7.5-27; IC 12-19-7.5-28; IC 12-19-7.5-29; IC 12-19-7.5-30;
IC 12-19-7.5-31; IC 12-19-7.5-32; IC 12-19-7.5-33; IC 16-35-3;
IC 16-35-4-2; IC 16-35-4-3; IC 16-35-4-4; IC 16-35-4-5;
IC 20-24-7-12; IC 20-43-1-16; IC 20-43-1-18; IC 20-43-2-2;
IC 20-43-2-3; IC 20-43-2-4; IC 20-43-6-2; IC 20-43-6-4; IC 20-43-6-5;
IC 20-43-6-6; IC 20-45.
SOURCE: ; (07)IN1522.1.109. -->
SECTION 109. [EFFECTIVE JANUARY 1, 2008] (a) For
purposes of calculating the maximum permissible ad valorem
property tax levy under IC 6-1.1-18.5 for Lake County and
Dearborn County in 2008, the department of local government
finance shall reduce the maximum permissible ad valorem
property tax levy for the preceding calendar year (as defined in
IC 6-1.1-18.5-1) applicable to Lake County and Dearborn County
by the amount of the county supplemental school financing
property tax levy in each of these counties in 2007.
(b) Notwithstanding the effective date of IC 6-1.1-21.3, as added
by this act, the procedures required under IC 6-1.1-21.3, as added
by this act, to apply IC 6-1.1-21.3, as added by this act, to 2008
shall be carried out in 2007 as if IC 6-1.1-21.3, as added by this act,
had been in effect for that year.
SOURCE: ; (07)IN1522.1.110. -->
SECTION 110. [EFFECTIVE UPON PASSAGE] (a)
IC 6-2.5-5-15.7, as added by this act, and:
(1) IC 6-2.5-1-5;
(2) IC 6-2.5-4-5;
(3) IC 6-2.5-4-6;
(4) IC 6-2.5-12-14;
(5) IC 6-2.5-12-15;
(6) IC 6-2.5-12-16;
(7) IC 6-8.1-15-13; and
(8) IC 6-8.1-15-14;
all as amended by this act, apply to retail transactions involving the
sale of utility service that occur after June 30, 2007.
(b) The department of state revenue may adopt any rules
necessary to implement IC 6-2.5-5-15.7, as added by this act, in the
same manner as emergency rules are adopted under
IC 4-22-2-37.1. Any rules adopted under this SECTION must be
adopted not later than June 1, 2007. A rule adopted under this
SECTION expires on the earlier of:
(1) the date the rule is adopted by the department of state
revenue under IC 4-22-2-24 through IC 4-22-2-36 to
implement IC 6-2.5-5-15.7, as added by this act; or
(2) January 1, 2009.
(c) This SECTION expires January 1, 2009.
SOURCE: ; (07)IN1522.1.111. -->
SECTION 111.
An emergency is declared for this act.