Introduced Version






HOUSE BILL No. 1568

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-1.1; IC 6-1.5-5-5; IC 6-2.5-8-1; IC 6-3.5-6-18.5; IC 6-6-5.5-18; IC 6-8.1-7-1; IC 8-22-3-11.6; IC 32-21-2-13; IC 32-28-3; IC 36-2-15-5; IC 36-3; IC 36-6; IC 36-7; IC 36-8-8; IC 36-9-11.1-11.

Synopsis: Marion County government. Provides that the legislative body of the consolidated city may adopt an ordinance, approved by the executive of the consolidated city, to consolidate one or more fire departments of the following into the fire department of a consolidated city: (1) A township. (2) A fire protection territory. (3) The territory in which an airport authority may provide fire protection services (if the consolidation is approved by an ordinance adopted by the governing body of the airport authority). Provides that the consolidation ordinance may not be adopted unless the legislative body of the consolidated city holds a public hearing on the proposed consolidation and determines that reasonable and adequate fire protection can be provided through consolidation and that the consolidation is in the public interest. Specifies that the ordinance may provide for a transition period and may prescribe a process for the transition. Provides that the property, equipment, records, rights, contracts (including labor contracts), and indebtedness related to fire protection services of the fire departments being consolidated are transferred to or assumed by the consolidated

(Continued next page)

Effective: Upon passage; January 1, 2007; July 1, 2007; January 1, 2010.





Crawford




    January 23, 2007, read first time and referred to Committee on Local Government.





Digest Continued

city. Establishes the process by which the fire department of an excluded city may be consolidated into the fire department of a consolidated city. Provides that a firefighter who is a member of the 1937 or 1977 fund remains a member of the same fund after the consolidation. Exempts from the property tax levy limits any amounts imposed by a consolidated city to fund indebtedness assumed, defeased, paid, or refunded in connection with the consolidation of fire departments into the fire department of a consolidated city. Provides that the property tax levy limit is increased for a consolidated city by
the amount equal to the property tax levy for taxes for fire protection and related services by each entity whose fire department is consolidated into the fire department of the consolidated city and that the property tax levy limit is reduced for each entity. Specifies that the balance in the cumulative building and equipment fund for fire protection and related services of each entity whose fire department is consolidated into the fire department of the consolidated city be transferred to the consolidated city's cumulative building and equipment fund for fire protection and related services. Specifies that if a township or excluded city fire department is consolidated into the consolidated fire department, the monthly distributive shares of county option income taxes distributed to the township or excluded city shall be reduced by a percentage (which may not be less than 66%) set forth in the consolidation ordinance. Provides that these county option income taxes shall instead be distributed as additional distributive shares to Indianapolis/Marion County. Makes conforming changes. Does the following in Marion County: (1) Provides that beginning January 1, 2010, the duties of the township assessor are performed by the county assessor. (2) Provides that no township assessor shall be elected in the 2010 general election. (3) Provides that the office of township assessor is eliminated December 31, 2010. (4) Requires the legislative body of a county containing a consolidated city to establish a commission on the consolidation of township assessors. Provides that the commission is established January 1, 2008, and terminates December 31, 2009. Requires the commission to meet and prepare any reports required in the resolution establishing the commission to make recommendations regarding consolidation of assessor functions. (5) Provides that beginning on January 1, 2010, the township assessors of a county containing a consolidated city shall assist the county assessor in performing the functions previously performed by the township assessors and shall serve as a board to provide advice and counsel to the county assessor regarding the consolidation of township assessors. Specifies that the county assessor shall be a member of and shall chair the board. Provides that the board terminates December 31, 2010. (6) Provides that ordinances and resolutions concerning budgets and appropriations for judicial officers and certain county officers are subject to veto. (Current law exempts those ordinances and resolutions from veto.) (7) Makes legislative findings concerning the need for government consolidation in Marion County.



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, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word 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. 1568



    A BILL FOR AN ACT to amend the Indiana Code concerning local government.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-1.1-1.5; (07)IN1568.1.1. -->     SECTION 1. IC 6-1.1-1.5 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]:
     Chapter 1.5. County Assessor Performs Township Assessor Duties
    Sec. 1. This chapter applies after December 31, 2009.
    Sec. 2. In a county having a consolidated city, the county assessor after December 31, 2009, has the same duties and responsibilities for the county that the township assessor in a county that does not have a consolidated city has for the township.

SOURCE: IC 6-1.1-3-17; (07)IN1568.1.2. -->     SECTION 2. IC 6-1.1-3-17 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 17. (a) This subsection applies before January 1, 2010. On or before June 1 of each year, each township assessor of a county shall deliver to the county assessor a list which states by taxing district the total of the personal property

assessments as shown on the personal property returns filed with the assessor on or before the filing date of that year and in a county with a township assessor under IC 36-6-5-1 in every township the township assessor shall deliver the lists to the county auditor as prescribed in subsection (b). (c).
     (b) This subsection applies after December 31, 2009. On or before June 1 of each year, each township assessor of a county not having a consolidated city shall deliver to the county assessor a list that states by taxing district the total of the personal property assessments as shown on the personal property returns filed with the township assessor on or before the filing date of that year.
    (b) (c) On or before July 1 of each year, each county assessor shall certify to the county auditor the assessment value of the personal property in every taxing district.
    (c) (d) The department of local government finance shall prescribe the forms required by this section.

SOURCE: IC 6-1.1-4-13.8; (07)IN1568.1.3. -->     SECTION 3. IC 6-1.1-4-13.8, AS AMENDED BY P.L.228-2005, SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 13.8. (a) As used in this section, "commission" refers to a county land valuation commission established under subsection (b).
    (b) Subject to subsection (l), a county land valuation commission is established in each county for the purpose of determining the value of commercial, industrial, and residential land (including farm homesites) in the county.
    (c) The county assessor is chairperson of the commission.
    (d) The following are members of the commission:
        (1) The county assessor. The county assessor shall cast a vote only to break a tie.
        (2) Except in a county having a consolidated city after December 31, 2009, each township assessor, when the respective township land values for that township assessor's township are under consideration. A township assessor serving under this subdivision shall vote on all matters relating to the land values of that township assessor's township.
        (3) Except in a county having a consolidated city after December 31, 2009, one (1) township assessor from the county to be appointed by a majority vote of all the township assessors in the county.
        (4) One (1) county resident who:
            (A) holds a license under IC 25-34.1-3 as a salesperson or broker; and
            (B) is appointed by:
                (i) the board of commissioners (as defined in IC 36-3-3-10) for a county having a consolidated city; or
                (ii) the county executive (as defined in IC 36-1-2-5) for a county not described in item (i).
        (5) Four (4) individuals who:
            (A) are appointed by the county executive (as defined in IC 36-1-2-5); and
            (B) represent one (1) of the following four (4) kinds of land in the county:
                (i) Agricultural.
                (ii) Commercial.
                (iii) Industrial.
                (iv) Residential.
            Each of the four (4) kinds of land in the county must be represented by one (1) individual appointed under this subdivision.
        (6) One (1) individual who:
            (A) represents financial institutions in the county; and
            (B) is appointed by:
                (i) the board of commissioners (as defined in IC 36-3-3-10) for a county having a consolidated city; or
                (ii) the county executive (as defined in IC 36-1-2-5) for a county not described in item (i).
    (e) The term of each member of the commission begins November 1 of the year that precedes by two (2) years the year in which a general reassessment begins under IC 6-1.1-4-4, and ends January 1 of the year in which the general reassessment begins under IC 6-1.1-4-4. The appointing authority may fill a vacancy for the remainder of the vacated term.
    (f) The commission shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. Not later than November 1 of the year preceding the year in which a general reassessment begins, the commission determining the values of land shall submit the values, all data supporting the values, and all information required under rules of the department of local government finance relating to the determination of land values to the county property tax assessment board of appeals and the department of local government finance. Not later than January 1 of the year in which a general reassessment begins, the county property tax assessment board of appeals shall hold a public hearing in

the county concerning those values. The property tax assessment board of appeals shall give notice of the hearing in accordance with IC 5-3-1 and shall hold the hearing after March 31 of the year preceding the year in which the general reassessment begins and before January 1 of the year in which the general reassessment under IC 6-1.1-4-4 begins.
    (g) The county property tax assessment board of appeals shall review the values, data, and information submitted under subsection (f) and may make any modifications it considers necessary to provide uniformity and equality. The county property tax assessment board of appeals shall coordinate the valuation of property adjacent to the boundaries of the county with the county property tax assessment boards of appeals of the adjacent counties using the procedures adopted by rule under IC 4-22-2 by the department of local government finance. If the commission fails to submit land values under subsection (f) to the county property tax assessment board of appeals before January 1 of the year the general reassessment under IC 6-1.1-4-4 begins, the county property tax assessment board of appeals shall determine the values.
    (h) The county property tax assessment board of appeals shall give notice to the county and township assessors, if any, of its decision on the values. The notice must be given before March 1 of the year the general reassessment under IC 6-1.1-4-4 begins. Not later than twenty (20) days after that notice, the county assessor or a township assessor in the county, if any, may request that the county property tax assessment board of appeals reconsider the values. The county property tax assessment board of appeals shall hold a hearing on the reconsideration in the county. The county property tax assessment board of appeals shall give notice of the hearing under IC 5-3-1.
    (i) Not later than twenty (20) days after notice to the county assessor and the township assessor, if any, is given under subsection (h), a taxpayer may request that the county property tax assessment board of appeals reconsider the values. The county property tax assessment board of appeals may hold a hearing on the reconsideration in the county. The county property tax assessment board of appeals shall give notice of the hearing under IC 5-3-1.
    (j) A taxpayer may appeal the value determined under this section as applied to the taxpayer's land as part of an appeal filed under IC 6-1.1-15 after the taxpayer has received a notice of assessment. If a taxpayer that files an appeal under IC 6-1.1-15 requests the values, data, or information received by the county property tax assessment board of appeals under subsection (f), the county property tax assessment board of appeals shall satisfy the request. The department of local government finance may modify the taxpayer's land value and

the value of any other land in the township, the county where the taxpayer's land is located, or the adjacent county if the department of local government finance determines it is necessary to provide uniformity and equality.
    (k) The county assessor shall notify all township assessors, if any, in the county of the values as determined by the commission and as modified by the county property tax assessment board of appeals or department of local government finance under this section. Township assessors shall use the values determined under this section.
    (l) After notice to the county assessor and all township assessors in the county, if any, a majority of the assessors authorized to vote under this subsection may vote to abolish the county land valuation commission established under subsection (b). Each township assessor, if any, and the county assessor has one (1) vote. The county assessor shall give written notice to:
        (1) each member of the county land valuation commission; and
        (2) each township assessor, if any, in the county;
of the abolishment of the commission under this subsection.

SOURCE: IC 6-1.1-4-25; (07)IN1568.1.4. -->     SECTION 4. IC 6-1.1-4-25, AS AMENDED BY P.L.177-2005, SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 25. (a) Each township assessor shall keep the assessor's reassessment data and records current by securing the necessary field data and by making changes in the assessed value of real property as changes occur in the use of the real property. The township assessor's records shall at all times show the assessed value of real property in accordance with the provisions of this chapter. The township assessor shall ensure that the county assessor has full access to the assessment records maintained by the township assessor.
    (b) The township assessor in a county having a consolidated city or the county assessor in every other county (before January 1, 2010) and the county assessor in every county (after December 31, 2009) shall:
        (1) maintain an electronic data file of:
            (A) the parcel characteristics and parcel assessments of all parcels; and
            (B) the personal property return characteristics and assessments by return;
        for each township in the county as of each assessment date;
        (2) maintain the electronic file in a form that formats the information in the file with the standard data, field, and record coding required and approved by:
            (A) the legislative services agency; and
            (B) the department of local government finance;
        (3) transmit the data in the file with respect to the assessment date of each year before October 1 of the year to:
            (A) the legislative services agency; and
            (B) the department of local government finance;
        in a manner that meets the data export and transmission requirements in a standard format, as prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency; and
        (4) resubmit the data in the form and manner required under this subsection, upon request of the legislative services agency or the department of local government finance, if data previously submitted under this subsection does not comply with the requirements of this subsection, as determined by the legislative services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date may not be overwritten with data for a subsequent assessment date until a copy of an electronic data file that preserves the data for the particular assessment date is archived in the manner prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency.
SOURCE: IC 6-1.1-5-14; (07)IN1568.1.5. -->     SECTION 5. IC 6-1.1-5-14, AS AMENDED BY P.L.88-2005, SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 14. (a) Not later than May 15, each assessing official shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township. However, this subsection does not apply after December 31, 2009, to a county having a consolidated city.
     (b) On or before July 1 of each year, each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. Before January 1, 2010, in a county with an elected township assessor in every township, the township assessor shall prepare the real property list. The assessing officials and the county assessor shall prepare the list in the form prescribed by the department of local government finance. The township assessor shall ensure that the county assessor has full access to the assessment records maintained by the township assessor.
SOURCE: IC 6-1.1-5.5-3; (07)IN1568.1.6. -->     SECTION 6. IC 6-1.1-5.5-3, AS AMENDED BY P.L.228-2005, SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 3. (a) For purposes of this section, "party" includes:
        (1) a seller of property that is exempt under the seller's ownership;

or
        (2) a purchaser of property that is exempt under the purchaser's ownership;
from property taxes under IC 6-1.1-10.
    (b) Before filing a conveyance document with the county auditor under IC 6-1.1-5-4, all the parties to the conveyance must complete and sign a sales disclosure form as prescribed by the department of local government finance under section 5 of this chapter. All the parties may sign one (1) form, or if all the parties do not agree on the information to be included on the completed form, each party may sign and file a separate form.
    (c) Except as provided in subsection (d) before January 1, 2010, the auditor shall forward each sales disclosure form to the county assessor. The county assessor shall retain the forms for five (5) years. The county assessor shall forward the sales disclosure form data to the department of local government finance and the legislative services agency
        (1) before January 1, 2005, in an electronic format, if possible; and
        (2) after December 31, 2004, in an electronic format specified jointly by the department of local government finance and the legislative services agency.
The county assessor shall forward a copy of the sales disclosure forms to the township assessors, if any, in the county. The forms may be used by the county assessing officials, the department of local government finance, and the legislative services agency for the purposes established in IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized purpose.
    (d) This subsection expires January 1, 2010. In a county containing a consolidated city, the auditor shall forward the sales disclosure form to the appropriate township assessor. The township assessor shall forward the sales disclosure form to the department of local government finance and the legislative services agency
        (1) before January 1, 2005, in an electronic format, if possible; and
        (2) after December 31, 2004, in an electronic format specified jointly by the department of local government finance and the legislative services agency.
The forms may be used by the county assessing officials, the department of local government finance, and the legislative services agency for the purposes established in IC 6-1.1-4-13.6, sales ratio

studies, equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized purpose.
    (e) If a sales disclosure form includes the telephone number or Social Security number of a party, the telephone number or Social Security number is confidential.

SOURCE: IC 6-1.1-5.5-12; (07)IN1568.1.7. -->     SECTION 7. IC 6-1.1-5.5-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 12. (a) A party to a conveyance who:
        (1) is required to file a sales disclosure form under this chapter; and
        (2) fails to file a sales disclosure form at the time and in the manner required by this chapter;
is subject to a penalty in the amount determined under subsection (b).
    (b) The amount of the penalty under subsection (a) is the greater of:
        (1) one hundred dollars ($100); or
        (2) twenty-five thousandths percent (0.025%) of the sale price of the real property transferred under the conveyance document.
    (c) The township assessor in a county containing a consolidated city or the county assessor in any other county (before January 1, 2010) or the county assessor in each county (after December 31, 2009) shall:
        (1) determine the penalty imposed under this section;
        (2) assess the penalty to the party to a conveyance; and
        (3) notify the party to the conveyance that the penalty is payable not later than thirty (30) days after notice of the assessment.
    (d) The county auditor shall:
        (1) collect the penalty imposed under this section;
        (2) deposit penalty collections as required under section 4 of this chapter; and
        (3) notify the county prosecuting attorney of delinquent payments.
    (e) The county prosecuting attorney shall initiate an action to recover a delinquent penalty under this section. In a successful action against a person for a delinquent penalty, the court shall award the county prosecuting attorney reasonable attorney's fees.
SOURCE: IC 6-1.1-8-24; (07)IN1568.1.8. -->     SECTION 8. IC 6-1.1-8-24, AS AMENDED BY P.L.88-2005, SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 24. (a) Each year a township assessor shall assess the fixed property which as of the assessment date of that year is:
        (1) owned or used by a public utility company; and
        (2) located in the township the township assessor serves.
    (b) The township assessor shall determine the assessed value of fixed property. Except as provided in subsection (c), the township

assessor shall certify the assessed values to the county assessor on or before April 1 of the year of assessment. However, The county assessor shall review the assessed values and shall certify the assessed values to the department of local government finance on or before April 10 of the year of assessment.
     (c) In a county with an elected township assessor in every township, the township assessor shall certify the list to the department of local government finance. In a county having a consolidated city, the county assessor shall review the assessed values and shall do the following:
         (1) Before January 1, 2010, certify the assessed values to the department of local government finance on or before April 10 of the year of assessment.
         (2) After December 31, 2009, certify the list to the department of local government finance on or before April 10 of the year of assessment.

SOURCE: IC 6-1.1-18.5-22; (07)IN1568.1.9. -->     SECTION 9. IC 6-1.1-18.5-22 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 22. (a) The ad valorem property tax levy limits imposed by this chapter do not apply to ad valorem property taxes imposed by a consolidated city to pay or fund any indebtedness assumed, defeased, paid, or refunded under IC.36-3-1-6.1 or IC 36-3-1-6.3.
     (b) For purposes of this section:
        (1) "current year" means the calendar year that immediately precedes the first calendar year in which property taxes are first due and payable based on a consolidation under IC 36-3-1-6.1 or IC 36-3-1-6.3;
        (2) "ensuing year" means the calendar year that immediately succeeds the current year; and
        (3) "maximum levy" means the maximum permissible ad valorem property tax levy under section 3 of this chapter.
    (c) The maximum levy for a consolidated city is increased for property taxes first due and payable in the ensuing year and each subsequent calendar year by an amount equal to the lesser of:
        (1) the difference between:
            (A) the maximum levy for the current year for the consolidated city's fire special service district created under IC 36-3-1-6; and
            (B) the amount levied for the current year for the fire special service district; or
        (2) ten percent (10%) of the maximum levy for the

consolidated city's fire special service district created under IC 36-3-1-6 for property taxes first due and payable in the ensuing year.
     (d) The maximum levy for property taxes first due and payable in the ensuing year:
        (1) is increased for a consolidated city by the amount equal to the property tax levy for taxes first due and payable in the current year for fire protection and related services by each:
            (A) township;
            (B) airport authority; or
            (C) fire protection territory;
        whose fire department is consolidated into the fire department of a consolidated city under IC 36-3-1-6.1; and
        (2) is reduced for:
            (A) a township;
            (B) an airport authority; or
            (C) a fire protection territory;
        whose fire department is consolidated into the fire department of a consolidated city under IC 36-3-1-6.1 by the amount equal to the property tax levy for taxes first due and payable in the current year for fire protection and related services by the township, airport authority, or fire protection territory.

     (e) The balance on January 1 of the ensuing year in the cumulative building and equipment fund for fire protection and related services of each:
        (1) township;
        (2) airport authority; or
        (3) fire protection territory;
whose fire department is consolidated into the fire department of a consolidated city under IC 36-3-1-6.1 is transferred on that date to the consolidated city's cumulative building and equipment fund for fire protection and related services and may be used only for the purposes provided under IC 36-8-14.

SOURCE: IC 6-1.1-28-1; (07)IN1568.1.10. -->     SECTION 10. IC 6-1.1-28-1, AS AMENDED BY P.L.228-2005, SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1. (a) After December 31, 2009, this section does not apply to a county having a consolidated city. Each county shall have a county property tax assessment board of appeals composed of individuals who are at least eighteen (18) years of age and knowledgeable in the valuation of property. In addition to the county assessor, only one (1) other individual who is an officer or employee of

a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (d) and (e), the fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level two assessor-appraiser. Subject to subsections (d) and (e), the board of commissioners of the county shall appoint two (2) freehold members so that not more than three (3) of the five (5) members may be are of the same political party and so that at least three (3) of the five (5) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two assessor-appraiser. If the county assessor is a certified level two assessor-appraiser, the board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two assessor-appraiser. A person appointed to a property tax assessment board of appeals may serve on the property tax assessment board of appeals of another county at the same time. The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to the property tax assessment board of appeals. The county assessor is a voting member of the property tax assessment board of appeals. The county assessor shall serve as secretary of the board. The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the board that includes at least one (1) certified level two assessor-appraiser constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the whole board.
    (b) The county assessor, county fiscal body, and board of county commissioners may agree to waive the requirement in subsection (a) that not more than three (3) of the five (5) members of the county property tax assessment board of appeals may be of the same political party if it is necessary to waive the requirement due to the absence of certified level two Indiana assessor-appraisers:
        (1) who are willing to serve on the board; and
        (2) whose political party membership status would satisfy the requirement in subsection (c)(1). (a).
    (c) If the board of county commissioners is not able to identify at least two (2) prospective freehold members of the county property tax assessment board of appeals who are:
        (1) residents of the county;
        (2) certified level two Indiana assessor-appraisers; and


        (3) willing to serve on the county property tax assessment board of appeals;
it is not necessary that at least three (3) of the five (5) members of the county property tax assessment board of appeals be residents of the county.
    (d) Except as provided in subsection (e), the term of a member of the county property tax assessment board of appeals appointed under subsection (a):
        (1) is one (1) year; and
        (2) begins January 1.
    (e) If:
        (1) the term of a member of the county property tax assessment board of appeals appointed under subsection (a) expires;
        (2) the member is not reappointed; and
        (3) a successor is not appointed;
the term of the member continues until a successor is appointed.
SOURCE: IC 6-1.1-28-1.5; (07)IN1568.1.11. -->     SECTION 11. IC 6-1.1-28-1.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1.5. (a) This section applies after December 31, 2009, to a county having a consolidated city. The county property tax assessment board of appeals is established, composed of individuals who are at least eighteen (18) years of age and knowledgeable in the valuation of property. In addition to the county assessor, who serves as a nonvoting member, only one (1) other individual who is an officer or employee of the county may serve on the board of appeals. The fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level two Indiana assessor-appraiser. The board of commissioners of the county shall appoint three (3) freehold members so that not more than three (3) of the five (5) voting members are of the same political party and so that at least three (3) of the five (5) voting members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two Indiana assessor-appraiser. One (1) of the members appointed by the board of county commissioners must be a representative of a neighborhood or taxpayer organization located in the county. A person appointed to a property tax assessment board of appeals may serve on the property tax assessment board of appeals of another county at the same time. The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to the

property tax assessment board of appeals. The county assessor shall serve as secretary of the board. The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the voting members of the board that includes at least one (1) certified level two Indiana assessor-appraiser constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the voting members of the board.
    (b) The county fiscal body and board of county commissioners of the county may agree to waive the requirement in subsection (a) that not more than three (3) of the five (5) members of the county property tax assessment board of appeals are of the same political party if it is necessary to waive the requirement due to the absence of certified level two Indiana assessor-appraisers:
        (1) who are willing to serve on the board; and
        (2) whose political party membership status would satisfy the requirement in subsection (a).
    (c) If the board of county commissioners is not able to identify at least two (2) prospective freehold members of the county property tax assessment board of appeals who are:
        (1) residents of the county;
        (2) certified level two Indiana assessor-appraisers; and
        (3) willing to serve on the county property tax assessment board of appeals;
it is not necessary that at least three (3) of the five (5) members of the county property tax assessment board of appeals be residents of the county.

SOURCE: IC 6-1.1-31.5-2; (07)IN1568.1.12. -->     SECTION 12. IC 6-1.1-31.5-2, AS AMENDED BY P.L.228-2005, SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 2. (a) Subject to section 3.5(e) section 3.5(g) of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for the certification of:
        (1) computer software;
        (2) software providers;
        (3) computer service providers; and
        (4) computer equipment providers.
    (b) The rules of the department shall provide for:
        (1) the effective and efficient administration of assessment laws;
        (2) the prompt updating of assessment data;
        (3) the administration of information contained in the sales disclosure form, as required under IC 6-1.1-5.5; and
        (4) other information necessary to carry out the administration of

the property tax assessment laws.
    (c) After December 31, 1998, subject to section 3.5(e) section 3.5(g) of this chapter, a county may contract only for computer software and with software providers, computer service providers, and equipment providers that are certified by the department under the rules described in subsection (a).
    (d) The initial rules under this section must be adopted under IC 4-22-2 before January 1, 1998.

SOURCE: IC 6-1.1-31.5-3.5; (07)IN1568.1.13. -->     SECTION 13. IC 6-1.1-31.5-3.5, AS AMENDED BY P.L.228-2005, SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2010]: Sec. 3.5. (a) Until the system described in subsection (e) subsection (g) is implemented, each county shall maintain a state certified computer system that has the capacity to:
        (1) process and maintain assessment records;
        (2) process and maintain standardized property tax forms;
        (3) process and maintain standardized property assessment notices;
        (4) maintain complete and accurate assessment records for the county; and
        (5) process and compute complete and accurate assessments in accordance with Indiana law.
     (b) This subsection applies before January 1, 2010. The county assessor with the recommendation of the township assessors shall select the computer system used by township assessors and the county assessor in the county except in a county with an elected township assessor in every township. In a county with an elected township assessor in every township, the elected township assessors shall select a computer system based on a majority vote of the township assessors in the county.
    (c) This subsection applies after December 31, 2009. In a county that does not have a consolidated city and does not have an elected township assessor in every township, the county assessor with the recommendation of the township assessors shall select the computer system used by township assessors and the county assessor in the county. In a county that does not have a consolidated city but has an elected township assessor in every township, the elected township assessors shall select a computer system based on a majority vote of the township assessors in the county. In a county that has a consolidated city, the county assessor shall select a computer system.
    (b) (d) All information on a computer system referred to in subsection (a) shall be readily accessible to:
        (1) township assessors;
        (2) the county assessor;
        (3) the department of local government finance; and
        (4) members of the county property tax assessment board of appeals.
    (c) (e) The certified system referred to in subsection (a) used by the counties must be:
        (1) compatible with the data export and transmission requirements in a standard format prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency; and
        (2) maintained in a manner that ensures prompt and accurate transfer of data to the department of local government finance and the legislative services agency.
    (d) (f) All standardized property forms and notices on the certified computer system referred to in subsection (a) shall be maintained by the township assessor and the county assessor in an accessible location and in a format that is easily understandable for use by persons of the county.
    (e) (g) The department shall adopt rules before July 1, 2006, for the establishment of:
        (1) a uniform and common property tax management system among all counties that:
            (A) includes a combined mass appraisal and county auditor system integrated with a county treasurer system; and
            (B) replaces the computer system referred to in subsection (a); and
        (2) a schedule for implementation of the system referred to in subdivision (1) structured to result in the implementation of the system in all counties with respect to an assessment date:
            (A) determined by the department; and
            (B) specified in the rule.
    (f) (h) The department shall appoint an advisory committee to assist the department in the formulation of the rules referred to in subsection (e). (g). The department shall determine the number of members of the committee. The committee:
        (1) must include at least:
            (A) one (1) township assessor;
            (B) one (1) county assessor;
            (C) one (1) county auditor; and
            (D) one (1) county treasurer; and
        (2) shall meet at times and locations determined by the

department.
    (g) (i) Each member of the committee appointed under subsection (f) (h) who is not a state employee is not entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The member is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
    (h) (j) Each member of the committee appointed under subsection (f) (h) who is a state employee is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
    (i) (k) The department shall report to the budget committee in writing the department's estimate of the cost of implementation of the system referred to in subsection (e). (g).

SOURCE: IC 6-1.5-5-5; (07)IN1568.1.14. -->     SECTION 14. IC 6-1.5-5-5, AS AMENDED BY P.L.154-2006, SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor, if any, the county assessor, the county auditor, and the department of local government finance:
        (1) notice, by mail, of its final determination, findings of fact, and conclusions of law; and
        (2) notice of the procedures the petitioner or the department of local government finance must follow in order to obtain court review of the final determination of the Indiana board.
The county auditor shall provide copies of the documents described in subdivisions (1) and (2) to the taxing units entitled to notice under section 2(e) of this chapter.
SOURCE: IC 6-2.5-8-1; (07)IN1568.1.15. -->     SECTION 15. 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 the places of business where it makes retail transactions other than sales of public utility commodities or service.
    (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 or, after December 31, 2009, in the case of a township located in a county having a consolidated city, the county 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 or, after December 31, 2009, the county having a consolidated city, as appropriate; and
        (2) the address of each place of business of the taxpayer in the township or, after December 31, 2009, the county having a consolidated city, as appropriate.

SOURCE: IC 6-3.5-6-18.5; (07)IN1568.1.16. -->     SECTION 16. 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, 2007]: 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.
     (c) If a township listed in subsection (b) consolidates its fire department into the consolidated fire department under IC 36-3-1-6.1, beginning with the calendar month following the

effective date of that consolidation the monthly distributive shares of county option income taxes distributed to the township shall be reduced by a percentage, which may not be less than sixty-six percent (66%), as set forth in the ordinance adopted under IC 36-3-1-6.1, and those county option income taxes shall instead be distributed as additional distributive shares to Indianapolis/Marion County.
    (d) If Lawrence, Beech Grove, Southport, or Speedway consolidates its fire department into the consolidated fire department under IC 36-3-1-6.3, beginning with the calendar month following the effective date of that consolidation the monthly distributive shares of county option income taxes distributed to Lawrence, Beech Grove, Southport, or Speedway, as applicable, shall be reduced by a percentage, which may not be less than sixty-six percent (66%), as set forth in the ordinances adopted under IC 36-3-1-6.3, and those county option income taxes shall instead be distributed as additional distributive shares to Indianapolis/Marion County.

SOURCE: IC 6-6-5.5-18; (07)IN1568.1.17. -->     SECTION 17. IC 6-6-5.5-18 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 18. (a) A taxpayer who owns, holds, possesses, or controls a commercial vehicle that:
        (1) is subject to the commercial vehicle excise tax imposed under this chapter; and
        (2) would have been subject to assessment as personal property on March 1, 2000, under the law in effect before January 1, 2000;
shall file an information return on or before May 15, 2000, with the assessor of each township in which the taxpayer's commercial vehicles would have been subject to assessment and taxation under IC 6-1.1.
    (b) The information return shall be is filed on a form prescribed by the department of local government finance and shall require requires the taxpayer to provide information regarding the value, nature, and location of each commercial vehicle which the taxpayer owns, holds, possesses, or controls on March 1, 2000. If a commercial vehicle is used or operated in interstate commerce, the value reported on the information return shall be is determined under the procedure set forth in 50 IAC 4.2-10-3.
    (c) This subsection expires January 1, 2010. The information return shall be furnished to the taxpayer by the appropriate township assessor in the same manner and at the same time as the taxpayer's personal property tax return.
     (d) This subsection applies after December 31, 2009. The information return shall be furnished to the taxpayer by the

appropriate assessor for each township in the same manner and at the same time as the taxpayer's personal property tax return.
    (d) (e) In completing an information return under this section, a taxpayer shall make a complete disclosure of all information, required by the department of local government finance, that is related to the value, nature, or location of commercial vehicles that the taxpayer owns, holds, possesses or controls on March 1, 2000. The taxpayer shall certify to the truth of all information appearing in the information return and all data accompanying the information return.
    (e) (f) This subsection expires January 1, 2010. The township assessor shall examine and verify the accuracy of each information return filed by a taxpayer. If appropriate, the assessor shall compare an information return with the books of the taxpayer and with commercial vehicles owned, held, possessed, or controlled by the taxpayer.
    (g) This subsection applies after December 31, 2009. The assessor for each township shall examine and verify the accuracy of each information return filed by a taxpayer. If appropriate, the assessor for each township shall compare an information return with the books of the taxpayer and with commercial vehicles owned, held, possessed, or controlled by the taxpayer.

SOURCE: IC 6-8.1-7-1; (07)IN1568.1.18. -->     SECTION 18. IC 6-8.1-7-1, AS AMENDED BY P.L.111-2006, SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1. (a) This subsection does not apply to the disclosure of information concerning a conviction on a tax evasion charge. Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid by any taxpayer, terms of a settlement agreement executed between a taxpayer and the department, investigation records, investigation reports, or any other information disclosed by the reports filed under the provisions of the law relating to any of the listed taxes, including required information derived from a federal return, except to:
        (1) members and employees of the department;
        (2) the governor;
        (3) the attorney general or any other legal representative of the state in any action in respect to the amount of tax due under the provisions of the law relating to any of the listed taxes; or
        (4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be used solely for official purposes.
    (b) The information described in subsection (a) may be revealed upon the receipt of a certified request of any designated officer of the

state tax department of any other state, district, territory, or possession of the United States when:
        (1) the state, district, territory, or possession permits the exchange of like information with the taxing officials of the state; and
        (2) it is agreed that the information is to be confidential and to be used solely for tax collection purposes.
    (c) The information described in subsection (a) relating to a person on public welfare or a person who has made application for public welfare may be revealed to the director of the division of family resources, and to any director of a county office of family and children located in Indiana, upon receipt of a written request from either director for the information. The information shall be treated as confidential by the directors. In addition, the information described in subsection (a) relating to a person who has been designated as an absent parent by the state Title IV-D agency shall be made available to the state Title IV-D agency upon request. The information shall be subject to the information safeguarding provisions of the state and federal Title IV-D programs.
    (d) The name, address, Social Security number, and place of employment relating to any individual who is delinquent in paying educational loans owed to an institution of higher education may be revealed to that institution if it provides proof to the department that the individual is delinquent in paying for educational loans. This information shall be provided free of charge to approved institutions of higher learning (as defined by IC 20-12-21-3(2)). The department shall establish fees that all other institutions must pay to the department to obtain information under this subsection. However, these fees may not exceed the department's administrative costs in providing the information to the institution.
    (e) The information described in subsection (a) relating to reports submitted under IC 6-6-1.1-502 concerning the number of gallons of gasoline sold by a distributor, and IC 6-6-2.5 concerning the number of gallons of special fuel sold by a supplier and the number of gallons of special fuel exported by a licensed exporter or imported by a licensed transporter may be released by the commissioner upon receipt of a written request for the information.
    (f) The information described in subsection (a) may be revealed upon the receipt of a written request from the administrative head of a state agency of Indiana when:
        (1) the state agency shows an official need for the information; and
        (2) the administrative head of the state agency agrees that any

information released will be kept confidential and will be used solely for official purposes.
    (g) The name and address of retail merchants, including township, as specified in IC 6-2.5-8-1(j) may be released solely for tax collection purposes to:
         (1) township assessors (before January 1, 2010); and
         (2) assessors for each township (after December 31, 2009).
    (h) The department shall notify the appropriate innkeepers' tax board, bureau, or commission that a taxpayer is delinquent in remitting innkeepers' taxes under IC 6-9.
    (i) All information relating to the delinquency or evasion of the motor vehicle excise tax may be disclosed to the bureau of motor vehicles in Indiana and may be disclosed to another state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.
    (j) All information relating to the delinquency or evasion of commercial vehicle excise taxes payable to the bureau of motor vehicles in Indiana may be disclosed to the bureau and may be disclosed to another state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.5.
    (k) All information relating to the delinquency or evasion of commercial vehicle excise taxes payable under the International Registration Plan may be disclosed to another state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.5.
    (l) This section does not apply to:
        (1) the beer excise tax (IC 7.1-4-2);
        (2) the liquor excise tax (IC 7.1-4-3);
        (3) the wine excise tax (IC 7.1-4-4);
        (4) the hard cider excise tax (IC 7.1-4-4.5);
        (5) the malt excise tax (IC 7.1-4-5);
        (6) the motor vehicle excise tax (IC 6-6-5);
        (7) the commercial vehicle excise tax (IC 6-6-5.5); and
        (8) the fees under IC 13-23.
    (m) The name and business address of retail merchants within each county that sell tobacco products may be released to the division of mental health and addiction and the alcohol and tobacco commission solely for the purpose of the list prepared under IC 6-2.5-6-14.2.

SOURCE: IC 8-22-3-11.6; (07)IN1568.1.19. -->     SECTION 19. IC 8-22-3-11.6, AS ADDED BY P.L.227-2005, SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 11.6. (a) This section applies only to an airport

authority established for a county having a consolidated city.
    (b) If the:
         (1) legislative body of the consolidated city and the governing body of the airport authority may adopt substantially similar ordinances providing that the fire department of the airport authority is consolidated into the fire department of the consolidated city under IC 36-3-1-6.1 and that the fire department of the consolidated city shall provide fire protection services for the airport authority; If ordinances are adopted under this section, and
        (2) executive of the consolidated city approves the ordinance adopted by the legislative body of the consolidated city;

the consolidation shall take effect on the date agreed to by the legislative body of the consolidated city and the governing body of the airport authority in the ordinances. set forth in the ordinance.
    (c) The legislative body of the consolidated city and the governing body of the airport authority may adopt substantially similar ordinances under IC 36-3-1-5.1 providing that the law enforcement services of the airport authority are consolidated into the consolidated law enforcement department of the consolidated city created by IC 36-3-1-5.1, and that the law enforcement department of the consolidated city shall provide law enforcement services for the airport authority. If ordinances are adopted under this section, the consolidation shall take effect on the date agreed to by the legislative body of the consolidated city and the governing body of the airport authority in the ordinances.

SOURCE: IC 32-21-2-13; (07)IN1568.1.20. -->     SECTION 20. IC 32-21-2-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 13. (a) If the auditor of the county, or the township assessor (before January 1, 2010), or assessor for the township (after December 31, 2009) under IC 6-1.1-5-9 and IC 6-1.1-5-9.1 determines it necessary, an instrument transferring fee simple title to less than the whole of a tract that will result in the division of the tract into at least two (2) parcels for property tax purposes may not be recorded unless the auditor or township assessor is furnished a drawing or other reliable evidence of the following:
        (1) The number of acres in each new tax parcel being created.
        (2) The existence or absence of improvements on each new tax parcel being created.
        (3) The location within the original tract of each new tax parcel being created.
    (b) Any instrument that is accepted for recording and placed of

record that bears the endorsement required by IC 36-2-11-14 is presumed to comply with this section.

SOURCE: IC 32-28-3-1; (07)IN1568.1.21. -->     SECTION 21. IC 32-28-3-1, AS AMENDED BY P.L.1-2006, SECTION 501, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1. (a) A contractor, a subcontractor, a mechanic, a lessor leasing construction and other equipment and tools, whether or not an operator is also provided by the lessor, a journeyman, a laborer, or any other person performing labor or furnishing materials or machinery, including the leasing of equipment or tools, for:
        (1) the erection, alteration, repair, or removal of:
            (A) a house, mill, manufactory, or other building; or
            (B) a bridge, reservoir, system of waterworks, or other structure;
        (2) the construction, alteration, repair, or removal of a walk or sidewalk located on the land or bordering the land, a stile, a well, a drain, a drainage ditch, a sewer, or a cistern; or
        (3) any other earth moving operation;
may have a lien as set forth in this section.
    (b) A person described in subsection (a) may have a lien separately or jointly: upon the:
        (1) upon the house, mill, manufactory, or other building, bridge, reservoir, system of waterworks, or other structure, sidewalk, walk, stile, well, drain, drainage ditch, sewer, cistern, or earth:
            (A) that the person erected, altered, repaired, moved, or removed; or
            (B) for which the person furnished materials or machinery of any description; and
        (2) on the interest of the owner of the lot or parcel of land:
            (A) on which the structure or improvement stands; or
            (B) with which the structure or improvement is connected;
to the extent of the value of any labor done or the material furnished, or both, including any use of the leased equipment and tools.
    (c) All claims for wages of mechanics and laborers employed in or about a shop, mill, wareroom, storeroom, manufactory or structure, bridge, reservoir, system of waterworks or other structure, sidewalk, walk, stile, well, drain, drainage ditch, cistern, or any other earth moving operation shall be a lien on all the:
        (1) machinery;
        (2) tools;
        (3) stock;
        (4) material; or
        (5) finished or unfinished work;
located in or about the shop, mill, wareroom, storeroom, manufactory or other building, bridge, reservoir, system of waterworks, or other structure, sidewalk, walk, stile, well, drain, drainage ditch, sewer, cistern, or earth used in a business.
    (d) If the person, firm, limited liability company, or corporation described in subsection (a) or (c) is in failing circumstances, the claims described in this section shall be preferred debts whether a claim or notice of lien has been filed.
    (e) Subject to subsection (f), a contract:
        (1) for the construction, alteration, or repair of a Class 2 structure (as defined in IC 22-12-1-5);
        (2) for the construction, alteration, or repair of an improvement on the same real estate auxiliary to a Class 2 structure (as defined in IC 22-12-1-5);
        (3) for the construction, alteration, or repair of property that is:
            (A) owned, operated, managed, or controlled by a:
                (i) public utility (as defined in IC 8-1-2-1);
                (ii) municipally owned utility (as defined in IC 8-1-2-1);
                (iii) joint agency (as defined in IC 8-1-2.2-2);
                (iv) rural electric membership corporation formed under IC 8-1-13-4;
                (v) rural telephone cooperative corporation formed under IC 8-1-17; or
                (vi) not-for-profit utility (as defined in IC 8-1-2-125);
            regulated under IC 8; and
            (B) intended to be used and useful for the production, transmission, delivery, or furnishing of heat, light, water, telecommunications services, or power to the public; or
        (4) to prepare property for Class 2 residential construction;
may include a provision or stipulation in the contract of the owner and principal contractor that a lien may not attach to the real estate, building, structure or any other improvement of the owner.
    (f) A contract containing a provision or stipulation described in subsection (e) must meet the requirements of this subsection to be valid against subcontractors, mechanics, journeymen, laborers, or persons performing labor upon or furnishing materials or machinery for the property or improvement of the owner. The contract must:
        (1) be in writing;
        (2) contain specific reference by legal description of the real estate to be improved;
        (3) be acknowledged as provided in the case of deeds; and
        (4) be filed and recorded in the recorder's office of the county in which the real estate, building, structure, or other improvement is situated not more than five (5) days after the date of execution of the contract.
A contract containing a provision or stipulation described in subsection (e) does not affect a lien for labor, material, or machinery supplied before the filing of the contract with the recorder.
    (g) Upon the filing of a contract under subsection (f), the recorder shall:
        (1) record the contract at length in the order of the time it was received in books provided by the recorder for that purpose;
        (2) index the contract in the name of the:
            (A) contractor; and
            (B) owner;
        in books kept for that purpose; and
        (3) collect a fee for recording the contract as is provided for the recording of deeds and mortgages.
    (h) A person, firm, partnership, limited liability company, or corporation that sells or furnishes on credit any material, labor, or machinery for the alteration or repair of an owner occupied single or double family dwelling or the appurtenances or additions to the dwelling to:
        (1) a contractor, subcontractor, mechanic; or
        (2) anyone other than the occupying owner or the owner's legal representative;
must furnish to the occupying owner of the parcel of land where the material, labor, or machinery is delivered a written notice of the delivery or work and of the existence of lien rights not later than thirty (30) days after the date of first delivery or labor performed. The furnishing of the notice is a condition precedent to the right of acquiring a lien upon the lot or parcel of land or the improvement on the lot or parcel of land.
    (i) A person, firm, partnership, limited liability company, or corporation that sells or furnishes on credit material, labor, or machinery for the original construction of a single or double family dwelling for the intended occupancy of the owner upon whose real estate the construction takes place to a contractor, subcontractor, mechanic, or anyone other than the owner or the owner's legal representatives must:
        (1) furnish the owner of the real estate:
            (A) as named in the latest entry in the transfer books described in IC 6-1.1-5-4 of the county auditor; or
            (B) if IC 6-1.1-5-9 applies, as named in the transfer books of the:
                 (i) township assessor (before January 1, 2010); or
                (ii) assessor for the township (after December 31, 2009);

        with a written notice of the delivery or labor and the existence of lien rights not later than sixty (60) days after the date of the first delivery or labor performed; and
        (2) file a copy of the written notice in the recorder's office of the county not later than sixty (60) days after the date of the first delivery or labor performed.
The furnishing and filing of the notice is a condition precedent to the right of acquiring a lien upon the real estate or upon the improvement constructed on the real estate.
    (j) A lien for material or labor in original construction does not attach to real estate purchased by an innocent purchaser for value without notice of a single or double family dwelling for occupancy by the purchaser unless notice of intention to hold the lien is recorded under section 3 of this chapter before recording the deed by which the purchaser takes title.
SOURCE: IC 32-28-3-3; (07)IN1568.1.22. -->     SECTION 22. IC 32-28-3-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 3. (a) Except as provided in subsection (b), a person who wishes to acquire a lien upon property, whether the claim is due or not, must file in duplicate a sworn statement and notice of the person's intention to hold a lien upon the property for the amount of the claim:
        (1) in the recorder's office of the county; and
        (2) not later than ninety (90) days after performing labor or furnishing materials or machinery described in section 1 of this chapter.
The statement and notice of intention to hold a lien may be verified and filed on behalf of a client by an attorney registered with the clerk of the supreme court as an attorney in good standing under the requirements of the supreme court.
    (b) This subsection applies to a person that performs labor or furnishes materials or machinery described in section 1 of this chapter related to a Class 2 structure (as defined in IC 22-12-1-5) or an improvement on the same real estate auxiliary to a Class 2 structure (as defined in IC 22-12-1-5). A person who wishes to acquire a lien upon property, whether the claim is due or not, must file in duplicate a sworn statement and notice of the person's intention to hold a lien upon the property for the amount of the claim:
        (1) in the recorder's office of the county; and
        (2) not later than sixty (60) days after performing labor or furnishing materials or machinery described in section 1 of this chapter.
The statement and notice of intention to hold a lien may be verified and filed on behalf of a client by an attorney registered with the clerk of the supreme court as an attorney in good standing under the requirements of the supreme court.
    (c) A statement and notice of intention to hold a lien filed under this section must specifically set forth:
        (1) the amount claimed;
        (2) the name and address of the claimant;
        (3) the owner's:
            (A) name; and
            (B) latest address as shown on the property tax records of the county; and
        (4) the:
            (A) legal description; and
            (B) street and number, if any;
        of the lot or land on which the house, mill, manufactory or other buildings, bridge, reservoir, system of waterworks, or other structure may stand or be connected with or to which it may be removed.
The name of the owner and legal description of the lot or land will be sufficient if they are substantially as set forth in the latest entry in the transfer books described in IC 6-1.1-5-4 of the county auditor or, if IC 6-1.1-5-9 applies, the transfer books of the township assessor (before January 1, 2010) or assessor for the township (after December 31, 2009) at the time of filing of the notice of intention to hold a lien.
    (d) The recorder shall:
        (1) mail, first class, one (1) of the duplicates of the statement and notice of intention to hold a lien to the owner named in the statement and notice not later than three (3) business days after recordation;
        (2) post records as to the date of the mailing; and
        (3) collect a fee of two dollars ($2) from the lien claimant for each statement and notice that is mailed.
The statement and notice shall be addressed to the latest address of the owner as specifically set out in the sworn statement and notice of the person intending to hold a lien upon the property.
SOURCE: IC 36-2-15-5; (07)IN1568.1.23. -->     SECTION 23. IC 36-2-15-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 5. (a) The county

assessor shall perform the functions assigned by statute to the county assessor, including the following:
        (1) Countywide equalization.
        (2) Selection and maintenance of a countywide computer system.
        (3) Certification of gross assessments to the county auditor.
        (4) Discovery of omitted property.
    (b) The county assessor shall perform the functions of an assessing official under IC 36-6-5-2 in a township with a township assessor-trustee if the township assessor-trustee:
        (1) fails to make a report that is required by law;
        (2) fails to deliver a property tax record to the appropriate officer or board;
        (3) fails to deliver an assessment to the county assessor; or
        (4) fails to perform any other assessing duty as required by statute or rule of the department of local government finance;
within the time period prescribed by statute or rule of the department or within a later time that is necessitated by reason of another official failing to perform the official's functions in a timely manner.
    (c) A township with a township trustee-assessor may, with the consent of the township board, enter into an agreement with:
        (1) the county assessor; or
        (2) another township assessor in the county;
to perform any of the functions of an assessing official. A township trustee-assessor may not contract for the performance of any function for a period of time that extends beyond the completion of the township trustee-assessor's term of office.
     (d) In a county having a consolidated city, the county assessor shall after December 31, 2009, perform the functions of an assessing official and other duties of an assessing official prescribed by statute in each township in the county, including assessment duties prescribed by IC.6-1.1.

SOURCE: IC.36-3-1-6.1; (07)IN1568.1.24. -->     SECTION 24. IC.36-3-1-6.1, AS AMENDED BY P.L.1-2006, SECTION 560, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec..6.1. (a) This section applies only in a county containing a consolidated city. If the requirements of subsection (g) are satisfied, The legislative body of the consolidated city may adopt an ordinance, approved by the executive of the consolidated city, to consolidate one (1) or more of the fire departments of the following are consolidated into the fire department of a consolidated city (referred to as "the consolidated fire department"):
        (1) A township for which the consolidation is approved by the

township legislative body and trustee and the legislative body and mayor of the located in a county having a consolidated city, regardless of whether the fire department is operated by the township or by another political subdivision.
        (2) Any fire protection territory established under IC 36-8-19 that is located in a township described in subdivision (1).
         (3) The territory in which an airport authority established for the consolidated city under IC 8-22-3 may provide fire protection services, if the consolidation is approved by an ordinance adopted by the governing body of the airport authority.
    (b) The legislative body of the consolidated city may not adopt an ordinance under this section unless the legislative body first:
        (1) holds a public hearing on the proposed consolidation; and
        (2) determines that:
            (A) reasonable and adequate fire protection can be provided through consolidation; and
            (B) the consolidation
is in the public interest.
    (b) (c) Except as provided in section 6.3 of this chapter, if the requirements of subsection (g) (a) are satisfied, the consolidated fire department shall provide fire protection services within an entity described in subsection (a)(1) or (a)(2) in which the requirements of subsection (g) are satisfied the consolidated area beginning on the date agreed to in the resolution of the township legislative body and set forth in the ordinance of the legislative body of the consolidated city. The ordinance may provide for a transition period between the date of the adoption of the ordinance and the effective date of the consolidation and may prescribe a process for the transition.
    (c) (d) If the requirements of subsection (g) are satisfied and the fire department departments of an entity the entities listed in subsection (a) is are consolidated into the fire department of the consolidated city, all of the property, equipment, records, rights, and contracts of the each department consolidated into the fire department of the consolidated city are:
        (1) transferred to; or
        (2) assumed by;
the consolidated city on the effective date of the consolidation, However, real property other than real property used as a fire station may be transferred only on terms mutually agreed to by the legislative body and mayor of the consolidated city and the trustee and legislative body of the township in which that real property is located. including, at the option of the consolidated city, any property, equipment,

records, rights, and contracts transferred or conveyed by the fire department to another political subdivision after January 1, 2006. Any funds transferred under this subsection to the consolidated city that represent balances in a cumulative building and equipment fund for fire protection and related services established under IC 36-8-14 shall be deposited to the consolidated city's cumulative building and equipment fund for fire protection and related services established under this section and shall be used by the consolidated city for the funding of land, buildings, and equipment for fire protection and emergency medical services as provided under IC 36-8-14.
    (d) (e) If the requirements of subsection (g) are satisfied and the fire department departments of an entity the entities listed in subsection (a) is are consolidated into the fire department of the consolidated city, the employees of the each fire department consolidated into the fire department of the consolidated city cease employment with the department of the entity listed in subsection (a) and become employees of the consolidated fire department on the effective date of the consolidation. The consolidated city shall assume all agreements with labor organizations that:
        (1) are in effect on the effective date of the consolidation; and
        (2) apply to employees of the department consolidated into the fire department of the consolidated city who become employees of the consolidated fire department.
    (e) (f) If the requirements of subsection (g) are satisfied and the fire department departments of an entity the entities listed in subsection (a) is are consolidated into the fire department of a consolidated city, the indebtedness related to fire protection services incurred before the effective date of the consolidation by the entity or a building, holding, or leasing corporation on behalf of the each entity whose fire department is consolidated into the consolidated fire department under subsection (a) shall remain the debt of the entity and does not become and may not be assumed, defeased, paid, or refunded by the consolidated city. Indebtedness related to fire protection services that is incurred by the consolidated city before the effective date of the consolidation shall remain the debt of the consolidated city and property taxes levied to pay the debt may only be levied by the fire special service district.
    (g) Notwithstanding any other law, to assume, defease, pay, or refund all or a part of the indebtedness described in subsection (f) the consolidated city is not required to comply with any other statutory procedures or approvals that apply when a unit incurs

indebtedness.
    (h) Notwithstanding subsections (f) and (g), the consolidated city may not assume all or a part of the indebtedness described in subsection (f) that will exceed the limitations on the amount of indebtedness that the consolidated city may incur.
    (i) The rights of the trustee and the bondholders with respect to any:
        (1) bonds or other indebtedness described in subsection (f); or
        (2) bond resolution, trust agreement or indenture, security agreement, purchase agreement, or other undertaking with respect to indebtedness described in subsection (f);
remain the same, although the powers, duties, agreements, and liabilities of the entities listed in subsection (a) have been transferred to the consolidated city, and the consolidated city shall be considered to have assumed all those powers, duties, agreements, and liabilities.

    (f) (j) If the requirements of subsection (g) are satisfied and the fire department departments of an entity the entities listed in subsection (a) is are consolidated into the fire department of a consolidated city, the merit board and the merit system of the each fire department that is consolidated are dissolved on the effective date of the consolidation, and the duties of the merit board are transferred to and assumed by the merit board for the consolidated fire department on the effective date of the consolidation.
    (g) A township legislative body, after approval by the township trustee, may adopt a resolution approving the consolidation of the township's fire department with the fire department of the consolidated city. A township legislative body may adopt a resolution under this subsection only after the township legislative body has held a public hearing concerning the proposed consolidation. The township legislative body shall hold the hearing not earlier than thirty (30) days after the date the resolution is introduced. The hearing shall be conducted in accordance with IC 5-14-1.5 and notice of the hearing shall be published in accordance with IC 5-3-1. If the township legislative body has adopted a resolution under this subsection, the township legislative body shall, after approval from the township trustee, forward the resolution to the legislative body of the consolidated city. If such a resolution is forwarded to the legislative body of the consolidated city and the legislative body of the consolidated city adopts an ordinance, approved by the mayor of the consolidated city, approving the consolidation of the fire department of the township into the fire department of the consolidated city, the

requirements of this subsection are satisfied. The consolidation shall take effect on the date agreed to by the township legislative body in its resolution and by the legislative body of the consolidated city in its ordinance approving the consolidation.
    (h) (k) The following apply if the requirements of subsection (g) are satisfied: a fire department of an entity listed in subsection (a) is consolidated into the fire department of a consolidated city:
        (1) The consolidation of the fire department of that township is effective on the date agreed to by the township legislative body in the resolution and by the legislative body of the consolidated city in its ordinance approving the consolidation.
        (2) (1) Notwithstanding any other provision, a firefighter:
            (A) who is a member of the 1977 fund before the effective date of a consolidation under this section; and
            (B) who, after the consolidation, becomes an employee of the fire department of a consolidated city under this section;
        remains a member of the 1977 fund without being required to meet the requirements under IC 36-8-8-19 and IC 36-8-8-21. The firefighter shall receive credit for any service as a member of the 1977 fund before the consolidation to determine the firefighter's eligibility for benefits under IC 36-8-8.
        (3) (2) Notwithstanding any other provision, a firefighter:
            (A) who is a member of the 1937 fund before the effective date of a consolidation under this section; and
            (B) who, after the consolidation, becomes an employee of the fire department of a consolidated city under this section;
        remains a member of the 1937 fund. The firefighter shall receive credit for any service as a member of the 1937 fund before the consolidation to determine the firefighter's eligibility for benefits under IC 36-8-7.
        (4) (3) For property taxes first due and payable in the year in which the consolidation is effective, the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5:
            (A) is increased for the consolidated city by an amount equal to the maximum permissible ad valorem property tax levy in the year preceding the year in which the consolidation is effective for fire protection and related services by the township entity whose fire department is consolidated into the fire department of the consolidated city under this section; and
            (B) is reduced for the township entity whose fire department is consolidated into the fire department of the consolidated city under this section by the amount equal to the maximum

permissible ad valorem property tax levy in the year preceding the year in which the consolidation is effective for fire protection and related services for the township. entity.
        (5) (4) The amount levied in the year preceding the year in which the consolidation is effective by the township whose fire department is consolidated into the fire department of the consolidated city for the township's cumulative building and equipment fund for fire protection and related services is transferred on the effective date of the consolidation to the consolidated city's cumulative building and equipment fund for fire protection and related services, which is hereby established. The consolidated city is exempted from the requirements of IC 36-8-14 and IC 6-1.1-41 regarding establishment of the cumulative building and equipment fund for fire protection and related services.
        (6) (5) The local boards for the 1937 firefighters' pension fund and the 1977 police officers' and firefighters' pension and disability fund of the township entities listed in subsection (a) are dissolved, and their services are terminated not later than the effective date of the consolidation. The duties performed by the local boards under IC 36-8-7 and IC 36-8-8, respectively, are assumed by the consolidated city's local board for the 1937 firefighters' pension fund and local board for the 1977 police officers' and firefighters' pension and disability fund, respectively. Notwithstanding any other provision, the legislative body of the consolidated city may adopt an ordinance to adjust the membership of the consolidated city's local board to reflect the consolidation.
        (7) (6) The consolidated city may levy property taxes within the consolidated city's maximum permissible ad valorem property tax levy limit area served by the consolidated fire department to provide for the payment of the expenses for the operation of the consolidated fire department. However, property taxes to fund the pension obligation under IC 36-8-7 for members of the 1937 firefighters fund who were employees of the consolidated city at the time of the consolidation may be levied only by the fire special service district within the fire special service district. The fire special service district established under IC 36-3-1-6 may levy property taxes to provide for the payment of expenses for the operation of the consolidated fire department within or that directly benefit the territory of the fire special service district. Property taxes to fund the pension obligation under IC 36-8-8 for

members of the 1977 police officers' and firefighters' pension and disability fund who were members of the fire department of the consolidated city on the effective date of the consolidation may be levied only by the fire special service district within the fire special service district. Property taxes to fund the pension obligation for members of the 1937 firefighters fund who were not members of the fire department of the consolidated city on the effective date of the consolidation and members of the 1977 police officers' and firefighters' pension and disability fund who were not members of the fire department of the consolidated city on the effective date of the consolidation may be levied by the consolidated city within the city's maximum permissible ad valorem property tax levy. However, these taxes may be levied only within the fire special service district and any townships that have consolidated fire departments under this section.
        (8) The executive of the consolidated city shall provide for an independent evaluation and performance audit, due before March 1 of the year in which the consolidation is effective and before March 1 in each of the following two (2) years, to determine:
            (A) the amount of any cost savings, operational efficiencies, or improved service levels; and
            (B) any tax shifts among taxpayers;
        that result from the consolidation. The independent evaluation and performance audit must be provided to the legislative council in an electronic format under IC 5-14-6 and to the state budget committee.
     (l) For a township that consolidated its fire department with the fire department of the consolidated city before July 1, 2007, this section and IC 6-3.5-6-18.5 apply to the consolidation to the extent this section and IC 6-3.5-6-18.5 do not conflict with:
        (1) the consolidation ordinances adopted by the consolidated city and the township; or
        (2) any consolidation agreement between the consolidated city and the township.

SOURCE: IC.36-3-1-6.2; (07)IN1568.1.25. -->     SECTION 25. IC.36-3-1-6.2, AS ADDED BY P.L.227-2005, SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec..6.2. (a) If a consolidated fire department is established consolidated under section 6.1 of this chapter, the consolidated city, through the consolidated fire department, shall after the consolidation establish, operate, and maintain emergency ambulance services (as defined in IC.16-18-2-107) in the fire special service district and in those townships in the county that are

consolidated under section 6.1 of this chapter. the applicable township.
    (b) This section does not prohibit the providing of emergency ambulance services by contract or under an interlocal agreement under IC 36-1-7.

SOURCE: IC 36-3-1-6.3; (07)IN1568.1.26. -->     SECTION 26. IC 36-3-1-6.3 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 6.3. (a) The consolidated fire department may not provide fire protection services for:
        (1) an excluded city; or
        (2) a fire protection territory for which an excluded city is a provider unit (as defined in IC 36-8-19-3);
unless the fire protection services are provided under an interlocal agreement under IC 36-1-7 or the conditions in subsection (b) are met.
    (b) For the consolidated fire department to provide fire protection services to an excluded city other than under an interlocal agreement under IC 36-1-7, all the following must occur:
        (1) The legislative body of the excluded city and the city-county legislative body         must adopt substantially similar ordinances authorizing the consolidation of the fire department of the excluded city into the consolidated fire department.
        (2)
The ordinances described in subdivision (1) must:
            (A) specify the effective date of the consolidation; and
            (B) set forth the conditions of the consolidation.

     (c) After the effective date of the consolidation described in subsection (b), the consolidated fire department shall provide fire protection services within the territory of the excluded city.
    (d) After the effective date of the consolidation described in subsection (b), all the property, equipment, records, rights, and contracts of the fire department of the excluded city are transferred to and assumed by the consolidated city.
    (e) After the effective date of the consolidation described in subsection (b), the employees of the fire department of the excluded city cease employment with the excluded city and become employees of the consolidated fire department. These employees are not hired or rehired for purposes of IC 36-8-3.2 or IC 36-8-10.5 upon becoming employees of the consolidated fire department. The consolidated city shall assume all agreements with labor organizations that:
        (1) are in effect after the effective date of the consolidation

described in subsection (b); and
        (2) apply to employees of the fire department of the excluded city who become employees of the consolidated fire department.

     (f) Except as provided in subsection (h), the consolidated city shall assume, defease, pay, or refund all indebtedness related to fire protection services incurred before the effective date of the consolidation described in subsection (b) by:
        (1) an excluded city; or
        (2) a building, holding, or leasing corporation on behalf of an excluded city;
whose fire department is consolidated into the consolidated fire department under subsection (b).
    (g) Notwithstanding any other law, to assume, defease, pay, or refund all or a part of the indebtedness described in subsection (f) the consolidated city is not required to comply with any other statutory procedures or approvals that apply when a unit incurs indebtedness.
    (h) Notwithstanding subsections (f) and (g), the consolidated city may not assume all or a part of the indebtedness described in subsection (f) that will exceed the limitations on the amount of indebtedness that the consolidated city may incur.
    (i) The rights of the trustee and the bondholders with respect to any:
        (1) indebtedness or bonds; or
        (2) bond resolution, trust agreement or indenture, security agreement, purchase agreement, or other undertaking described in subsection (f);
remain the same, although the powers, duties, agreements, and liabilities of the departments listed in subsection (a) have been transferred to the consolidated city, and the consolidated city shall be considered to have assumed all those powers, duties, agreements, and liabilities.
    (j) Whenever an excluded city consolidates its fire department into the consolidated fire department under subsection (b), the local boards for the 1937 firefighters' pension fund and the 1977 police officers' and firefighters' pension and disability fund of the excluded city are dissolved, and their services are terminated not later than the effective date of the consolidation. The duties performed by the local boards under IC 36-8-7 and IC 36-8-8, respectively, are assumed by the consolidated city's local board for the 1937 firefighters' pension fund and local board for the 1977

police officers' and firefighters' pension and disability fund, respectively.
    (k) Whenever an excluded city consolidates its fire department into the consolidated fire department under subsection (b), the merit board and merit system of the excluded city's fire department are dissolved, and the duties of the excluded city's merit board are transferred to and assumed by the merit board for the consolidated fire department.
    (l) Whenever an excluded city consolidates its fire department into the consolidated fire department under subsection (b), for property taxes first due and payable in the calendar year following the effective date of the consolidation, the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5:
        (1) is increased for a consolidated city by the amount levied in the prior calendar year for fire protection and related services by the excluded city; and
        (2) is reduced for the excluded city by the amount levied in the prior calendar year for fire protection and related services by the excluded city.
    (m) Whenever an excluded city consolidates its fire department into the consolidated fire department under subsection (b), for property taxes first due and payable in the calendar year following the effective date of the consolidation, the amount levied under IC 6-1.1-41 and IC 36-8-14 in the prior calendar year by the excluded city for its cumulative building and equipment fund for firefighting and related services is transferred to the consolidated city's cumulative building and equipment fund for firefighting and related services, and the consolidated city is exempt from the requirements of IC 6-1.1-41 and IC 36-8-14 regarding an increase to the levy for its cumulative building and equipment fund for firefighting and related services.
    (n) Whenever an excluded city consolidates its fire department into the consolidated fire department under subsection (b), commencing with the calendar year following consolidation and for each year thereafter, the excluded city's monthly distributive share of county option income tax revenues distributed under IC 6-3.5-6-18.5 shall be reduced by a percentage set forth in the ordinances adopted under subsection (b), and those county option income tax revenues shall instead be distributed as additional distributive shares to Indianapolis/Marion County.

SOURCE: IC 36-3-2-10; (07)IN1568.1.27. -->     SECTION 27. IC 36-3-2-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 10. (a) The general

assembly finds the following:
        (1) That the tax base of the consolidated city and the county have been significantly eroded through the ownership of tangible property by separate municipal corporations and other public entities that operate as private enterprises yet are exempt or whose property is exempt from property taxation.
        (2) That to restore this tax base and provide a proper allocation of the cost of providing governmental services the legislative body of the consolidated city and county should be authorized to collect payments in lieu of taxes from these public entities.
        (3) That the appropriate maximum payments in lieu of taxes would be the amount of the property taxes that would be paid if the tangible property were not subject to an exemption.
    (b) As used in this section, the following terms have the meanings set forth in IC 6-1.1-1:
        (1) Assessed value.
        (2) Exemption.
        (3) Owner.
        (4) Person.
        (5) Personal property.
        (6) Property taxation.
        (7) Tangible property.
        (8) Township assessor (before January 1, 2010).
    (c) As used in this section, "PILOTS" means payments in lieu of taxes.
    (d) As used in this section, "public entity" means any of the following government entities in the county:
        (1) An airport authority operating under IC 8-22-3.
        (2) A capital improvement board of managers under IC 36-10-9.
        (3) A building authority operating under IC 36-9-13.
        (4) A wastewater treatment facility.
    (e) The legislative body of the consolidated city may adopt an ordinance to require a public entity to pay PILOTS at times set forth in the ordinance with respect to:
        (1) tangible property of which the public entity is the owner or the lessee and that is subject to an exemption;
        (2) tangible property of which the owner is a person other than a public entity and that is subject to an exemption under IC 8-22-3; or
        (3) both.
The ordinance remains in full force and effect until repealed or modified by the legislative body.


    (f) The PILOTS must be calculated so that the PILOTS may be in any amount that does not exceed the amount of property taxes that would have been levied by the legislative body for the consolidated city and county upon the tangible property described in subsection (e) if the property were not subject to an exemption from property taxation.
    (g) PILOTS shall be imposed as are property taxes and shall be based on the assessed value of the tangible property described in subsection (e). The township assessors (before January 1, 2010) or the county assessor (after December 31, 2009) shall assess the tangible property described in subsection (e) as though the property were not subject to an exemption. The public entity shall report the value of personal property in a manner consistent with IC 6-1.1-3.
    (h) Notwithstanding any law to the contrary, a public entity is authorized to pay PILOTS imposed under this section from any legally available source of revenues. The public entity may consider these payments to be operating expenses for all purposes.
    (i) PILOTS shall be deposited in the consolidated county fund and used for any purpose for which the consolidated county fund may be used.
    (j) PILOTS shall be due as set forth in the ordinance and bear interest, if unpaid, as in the case of other taxes on property. PILOTS shall be treated in the same manner as taxes for purposes of all procedural and substantive provisions of law.
    (k) PILOTS imposed on a wastewater treatment facility may be paid only from the cash earnings of the facility remaining after provisions have been made to pay for current obligations, including:
        (1) operating and maintenance expenses;
        (2) payment of principal and interest on any bonded indebtedness;
        (3) depreciation or replacement fund expenses;
        (4) bond and interest sinking fund expenses; and
        (5) any other priority fund requirements required by law or by any bond ordinance, resolution, indenture, contract, or similar instrument binding on the facility.
SOURCE: IC 36-3-2-11; (07)IN1568.1.28. -->     SECTION 28. IC 36-3-2-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 11. (a) As used in this section, the following terms have the meanings set forth in IC 6-1.1-1:
        (1) Assessed value.
        (2) Exemption.
        (3) Owner.
        (4) Person.
        (5) Property taxation.
        (6) Real property.
        (7) Township assessor (before January 1, 2010).
    (b) As used in this section, "PILOTS" means payments in lieu of taxes.
    (c) As used in this section, "property owner" means the owner of real property described in IC 6-1.1-10-16.7 that is located in a county with a consolidated city.
    (d) Subject to the approval of a property owner, the legislative body of the consolidated city may adopt an ordinance to require the property owner to pay PILOTS at times set forth in the ordinance with respect to real property that is subject to an exemption under IC 6-1.1-10-16.7. The ordinance remains in full force and effect until repealed or modified by the legislative body, subject to the approval of the property owner.
    (e) The PILOTS must be calculated so that the PILOTS are in an amount that is:
        (1) agreed upon by the property owner and the legislative body of the consolidated city;
        (2) a percentage of the property taxes that would have been levied by the legislative body for the consolidated city and the county upon the real property described in subsection (d) if the property were not subject to an exemption from property taxation; and
        (3) not more than the amount of property taxes that would have been levied by the legislative body for the consolidated city and county upon the real property described in subsection (d) if the property were not subject to an exemption from property taxation.
    (f) PILOTS shall be imposed as are property taxes and shall be based on the assessed value of the real property described in subsection (d). The township assessors (before January 1, 2010) or the county assessor (after December 31, 2009) shall assess the real property described in subsection (d) as though the property were not subject to an exemption.
    (g) PILOTS collected under this section shall be deposited in the housing trust fund established under IC 36-7-15.1-35.5 and used for any purpose for which the housing trust fund may be used.
    (h) PILOTS shall be due as set forth in the ordinance and bear interest, if unpaid, as in the case of other taxes on property. PILOTS shall be treated in the same manner as taxes for purposes of all procedural and substantive provisions of law.
SOURCE: IC 36-3-4-14; (07)IN1568.1.29. -->     SECTION 29. IC 36-3-4-14 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. (a) An ordinance or resolution passed by a legislative body is considered adopted when it is:
        (1) signed by the presiding officer; and
        (2) if subject to veto, either approved by the executive or passed over his the executive's veto by the legislative body, under section 16 of this chapter.
    (b) All ordinances and resolutions of a legislative body are subject to veto, except the following:
        (1) An ordinance or resolution, or part of either, providing for the budget or appropriating money for an office or officer of the county provided for by the Constitution of Indiana or for a judicial office or officer.
        (2) (1) An ordinance or resolution approving or modifying the budget of a political subdivision that the legislative body is permitted by statute to review.
        (3) (2) A resolution making an appointment that the legislative body is authorized to make.
        (4) (3) A resolution selecting officers or employees of the legislative body.
        (5) (4) A resolution prescribing rules for the internal management of the legislative body.
        (6) (5) A zoning ordinance or amendment to a zoning ordinance, or a resolution approving a comprehensive plan, that is adopted under IC 36-7.
    (c) An ordinance prescribing a penalty or forfeiture for a violation must, before it takes effect, be published in the manner prescribed by IC 5-3-1, unless:
        (1) it is published under subsection (d); or
        (2) there is an urgent necessity requiring its immediate effectiveness, the executive proclaims the urgent necessity, and copies of the ordinance are posted in three (3) public places in the county.
    (d) If a legislative body publishes any of its ordinances in book or pamphlet form, no other publication is required. If an ordinance prescribing a penalty or forfeiture for a violation is published under this subsection, it takes effect two (2) weeks after the publication of the book or pamphlet. Publication under this subsection, if authorized by the legislative body, constitutes presumptive evidence:
        (1) of the ordinances in the book or pamphlet;
        (2) of the date of adoption of the ordinances; and
        (3) that the ordinances have been properly signed, attested, recorded, and approved.
    (e) Unless a legislative body provides in an ordinance or resolution for a later effective date, the ordinance or resolution takes effect when

it is adopted, subject to subsections (c) and (d).
    (f) Subsections (a), (c), (d), and (e) do not apply to zoning ordinances or amendments to zoning ordinances, or resolutions approving comprehensive plans, that are adopted under IC 36-7.

SOURCE: IC 36-3-6-4; (07)IN1568.1.30. -->     SECTION 30. IC 36-3-6-4, AS AMENDED BY P.L.227-2005, SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 4. (a) Before the Wednesday after the first Monday in July each year, the consolidated city and county shall prepare budget estimates for the ensuing budget year under this section.
    (b) The following officers shall prepare for their respective departments, offices, agencies, or courts an estimate of the amount of money required for the ensuing budget year, stating in detail each category and item of expenditure they anticipate:
        (1) The director of each department of the consolidated city.
        (2) Each township assessor (before January 1, 2010), elected county officer, or head of a county agency.
        (3) The county clerk, for each court of which he is the clerk serves.
    (c) In addition to the estimates required by subsection (b), the county clerk shall prepare an estimate of the amount of money that is, under law, taxable against the county for the expenses of cases tried in other counties on changes of venue.
    (d) Each officer listed in subsection (b)(2) or (b)(3) shall append a certificate to each estimate the officer prepares stating that in the officer's opinion the amount fixed in each item will be required for the purpose indicated. The certificate must be verified by the oath of the officer.
    (e) An estimate for a court or division of a court is subject to modification and approval by the judge of the court or division.
    (f) All of the estimates prepared by city officers and county officers shall be submitted to the controller.
    (g) The controller shall also prepare an itemized estimate of city and county expenditures for other purposes above the money proposed to be used by the city departments and county officers and agencies.
SOURCE: IC.36-3-6-4.1; (07)IN1568.1.31. -->     SECTION 31. IC.36-3-6-4.1 IS ADDED TO INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec..4.1. Notwithstanding IC.36-8-7, the city-county legislative body shall adopt an ordinance under section 7 of this chapter to levy a tax only within the fire special service district in the amount and at the rate necessary to produce sufficient revenue to pay the amounts required to satisfy the consolidated city's 1937 firefighters' pension fund obligations under IC.36-8-7-14.
SOURCE: IC 36-3-7-6; (07)IN1568.1.32. -->     SECTION 32. IC 36-3-7-6 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. (a) Notwithstanding any other law, the consolidated city may issue obligations to refund obligations issued before the effective date of a consolidation under IC 36-3-1-6.1 in the name of:
        (1) a township;
        (2) an airport authority;
        (3) a fire protection territory; or
        (4) a building, holding, or leasing corporation on behalf of a township, an airport authority, or a fire protection territory;
to satisfy the requirements of IC 36-3-1-6.1(f), IC 36-3-1-6.1(g), and IC 36-3-1-6.1(h).
    (b) Notwithstanding any other law, the consolidated city may issue obligations to refund obligations issued before the effective date of a consolidation described in IC 36-3-1-6.3(b) by:
        (1) an excluded city; or
        (2) a building, holding, or leasing corporation on behalf of an excluded city;
to satisfy the requirements of IC 36-3-1-6.3(f), IC 36-3-1-6.3(g), and IC 36-3-1-6.3(h).

SOURCE: IC 36-6-4-3; (07)IN1568.1.33. -->     SECTION 33. IC 36-6-4-3, AS AMENDED BY P.L.1-2006, SECTION 562, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 3. The executive shall do the following:
        (1) Keep a written record of official proceedings.
        (2) Manage all township property interests.
        (3) Keep township records open for public inspection.
        (4) Attend all meetings of the township legislative body.
        (5) Receive and pay out township funds.
        (6) Examine and settle all accounts and demands chargeable against the township.
        (7) Administer township assistance under IC 12-20 and IC 12-30-4.
        (8) Perform the duties of fence viewer under IC 32-26.
        (9) Act as township assessor when required by IC 36-6-5.
        (10) Provide and maintain cemeteries under IC 23-14.
        (11) Provide fire protection under IC 36-8, except in a township: that:
            (A) that is located in a county having a consolidated city; and
            (B) whose fire department is consolidated the township's fire department under IC 36-3-1-6.1.
        (12) File an annual personnel report under IC 5-11-13.
        (13) Provide and maintain township parks and community centers under IC 36-10.
        (14) Destroy detrimental plants, noxious weeds, and rank vegetation under IC 15-3-4.
        (15) Provide insulin to the poor under IC 12-20-16.
        (16) Perform other duties prescribed by statute.
SOURCE: IC 36-6-4-8; (07)IN1568.1.34. -->     SECTION 34. IC 36-6-4-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 8. (a) The executive may use the township's share of state, county, and township tax revenues and federal revenue sharing funds for all categories of community services, if these funds are appropriated for these services by the township legislative body. The executive may use these funds for both operating and capital expenditures.
    (b) With the consent of the township legislative body, the executive may contract with corporations for health and community services not specifically provided by another governmental entity.
    (c) Except in a township that is located in a county having a consolidated city and whose fire department has been consolidated under IC 36-3-1-6.1, the executive may contract with a private person to provide regular or emergency ambulance service within the township. The contract may provide for the imposition and collection of fees for this service.
    (d) Except in a township that is located in a county having a consolidated city and whose fire department has been consolidated under IC 36-3-1-6.1, the township legislative body may adopt a resolution to provide for the imposition and collection of fees for ambulance services provided by the township police or fire department.
SOURCE: IC 36-6-5-1; (07)IN1568.1.35. -->     SECTION 35. IC 36-6-5-1, AS AMENDED BY P.L.240-2005, SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1. (a) Except as provided in section 3 of this chapter, a township assessor shall be elected under IC 3-10-2-13 by the voters of each township having:
        (1) a population of more than eight thousand (8,000); or
        (2) an elected township assessor or the authority to elect a township assessor before January 1, 1979.
    (b) A township assessor shall be elected under IC 3-10-2-14 in each township having a population of more than five thousand (5,000) but not more than eight thousand (8,000), if the legislative body of the township:
        (1) by resolution, declares that the office of township assessor is necessary; and
        (2) the resolution is filed with the county election board not later than the first date that a declaration of candidacy may be filed under IC 3-8-2.
    (c) A township government that is created by merger under IC 36-6-1.5 shall elect only one (1) township assessor under this section.
    (d) The township assessor must reside within the township as provided in Article 6, Section 6 of the Constitution of the State of Indiana. The assessor forfeits office if the assessor ceases to be a resident of the township.
    (e) The term of office of a township assessor is four (4) years, beginning January 1 after election and continuing until a successor is elected and qualified. However, the term of office of a township assessor elected at a general election in which no other township officer is elected ends on December 31 after the next election in which any other township officer is elected.
SOURCE: IC 36-6-5-2; (07)IN1568.1.36. -->     SECTION 36. IC 36-6-5-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 2. (a) This section applies to:
         (1) before January 1, 2010, townships that do not have an elected or appointed and qualified township assessor; and
         (2) after December 31, 2009, townships, other than townships located in a county having a consolidated city, that do not have an elected or appointed and qualified township assessor.
    (b) The township executive shall perform all the duties and has all the rights and powers of assessor. If a township qualifies under IC 36-6-5-1 to elect a township assessor, the executive shall continue to serve as assessor until an assessor is appointed or elected and qualified.
    (c) The bond filed by the executive in his the executive's capacity as executive also covers his the executive's duties as assessor.
SOURCE: IC 36-6-5-3; (07)IN1568.1.37. -->     SECTION 37. IC 36-6-5-3, AS AMENDED BY P.L.162-2006, SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 3. (a) Except as provided in subsection (b), the assessor shall perform the duties prescribed by statute, including assessment duties prescribed by IC 6-1.1.
     (b) In a township located in a county having a consolidated city:
        (1) no township assessor shall be elected in the 2010 general election, and the office of township assessor is eliminated December 31, 2010; and
        (2) beginning January 1, 2010, the duties of the township assessor prescribed by IC.6-1.1 are performed by the county

assessor under IC.36-2-15-5.

SOURCE: IC 36-6-8-1; (07)IN1568.1.38. -->     SECTION 38. IC 36-6-8-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1. (a) Except as provided in subsection (b), this chapter applies to all townships.
     (b) After December 31, 2009, sections 5, 6, 9, 10, and 11 of this chapter do not apply to a township located in a county having a consolidated city.
SOURCE: IC 36-6-8-10; (07)IN1568.1.39. -->     SECTION 39. IC 36-6-8-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 10. (a) The county fiscal body shall, in the manner prescribed by IC 36-2-5 or IC 36-2-6, fix and appropriate money to pay the per diem established under section 5 of this chapter and the salaries and per diems of the county's township assessors and any deputies or other employees that assist the elected township assessor.
    (b) Each township assessor shall file the budget estimate required by IC 36-2-5-5 or, before January 1, 2010, by IC 36-3-6-4. The budget estimate filed under this subsection must include all estimated expenses of the office, including costs incurred through litigation for the office.
    (c) If the township executive is performing the duties of assessor, the county fiscal body shall appropriate money for the purposes of subsection (a) and other expenses of acting as assessor, including all costs incurred through litigation for the office. However, it may not provide a salary that is below the amount fixed for that salary for the year 1984.
SOURCE: IC 36-7-11.2-11; (07)IN1568.1.40. -->     SECTION 40. IC 36-7-11.2-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 11. As used in this chapter, "notice" means written notice:
        (1) served personally upon the person, official, or office entitled to the notice; or
        (2) served upon the person, official, or office by placing the notice in the United States mail, first class postage prepaid, properly addressed to the person, official, or office. Notice is considered served if mailed in the manner prescribed by this subdivision properly addressed to the following:
            (A) The governor, both to the address of the governor's official residence and to the governor's executive office in Indianapolis.
            (B) The Indiana department of transportation, to the commissioner.
            (C) The department of natural resources, both to the director of the department and to the director of the department's

division of historic preservation and archeology.
            (D) The department of metropolitan development.
            (E) An occupant, to:
                (i) the person by name; or
                (ii) if the name is unknown, to the "Occupant" at the address of the Meridian Street or bordering property occupied by the person.
            (F) An owner, to the person by the name shown to be the name of the owner, and at the person's address, as the address appears in the records in the bound volumes of the most recent real estate tax assessment records as the records appear in the offices of the township assessors (before January 1, 2010) or the county assessor (after December 31, 2009) in Marion County.
            (G) A neighborhood association or the society, to the organization at the latest address as shown in the records of the commission.

SOURCE: IC 36-7-11.2-58; (07)IN1568.1.41. -->     SECTION 41. IC 36-7-11.2-58 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 58. (a) A person who has filed a petition under section 56 or 57 of this chapter shall, not later than ten (10) days after the filing, serve notice upon all interested parties. The notice must state the following:
        (1) The full name and address of the following:
            (A) The petitioner.
            (B) Each attorney acting for and on behalf of the petitioner.
        (2) The street address of the Meridian Street and bordering property for which the petition was filed.
        (3) The name of the owner of the property.
        (4) The full name and address of, and the type of business, if any, conducted by:
            (A) each person who at the time of the filing is a party to; and
            (B) each person who is a disclosed or an undisclosed principal for whom the party was acting as agent in entering into;
        a contract of sale, lease, option to purchase or lease, agreement to build or develop, or other written agreement of any kind or nature concerning the subject property or the present or future ownership, use, occupancy, possession, or development of the subject property.
        (5) A description of the contract of sale, lease, option to purchase or lease, agreement to build or develop, or other written agreement sufficient to disclose the full nature of the interest of the party or of the party's principal in the subject property or in

the present or future ownership, use, occupancy, possession, or development of the subject property.
        (6) A description of the proposed use for which the rezoning or zoning variance is sought, sufficiently detailed to appraise the notice recipient of the true character, nature, extent, and physical properties of the proposed use.
        (7) The date of the filing of the petition.
        (8) The date, time, and place of the next regular meeting of the commission if a petition is for approval of a zoning variance. If a petition is filed with the development commission, the notice does not have to specify the date of a hearing before the commission or the development commission. However, the person filing the petition shall give ten (10) days notice of the date, time, and place of a hearing before the commission on the petition after the referral of the petition to the commission by the development commission.
    (b) For purposes of giving notice to the interested parties who are owners, the records in the bound volumes of the recent real estate tax assessment records as the records appear in the offices of the township assessors (before January 1, 2010) or the county assessor (after December 31, 2009) as of the date of filing are considered determinative of the persons who are owners.

SOURCE: IC 36-7-15.1-32; (07)IN1568.1.42. -->     SECTION 42. IC 36-7-15.1-32 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 32. (a) The commission must establish a program for housing. The program, which may include such elements as the commission considers appropriate, must be adopted as part of a redevelopment plan or amendment to a redevelopment plan, and must establish an allocation area for purposes of sections 26 and 35 of this chapter for the accomplishment of the program.
    (b) The notice and hearing provisions of sections 10 and 10.5 of this chapter apply to the resolution adopted under subsection (a). Judicial review of the resolution may be made under section 11 of this chapter.
    (c) Before formal submission of any housing program to the commission, the department shall consult with persons interested in or affected by the proposed program and provide the affected neighborhood associations, residents, and township assessors (before January 1, 2010), and the county assessor (after December 31, 2009) with an adequate opportunity to participate in an advisory role in planning, implementing, and evaluating the proposed program. The department may hold public meetings in the affected neighborhood to obtain the views of neighborhood associations and residents.
SOURCE: IC 36-8-8-1; (07)IN1568.1.43. -->     SECTION 43. IC 36-8-8-1, AS AMENDED BY P.L.227-2005, SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 1. This chapter applies to:
        (1) full-time police officers hired or rehired after April 30, 1977, in all municipalities, or who converted their benefits under IC 19-1-17.8-7 (repealed September 1, 1981);
        (2) full-time fully paid firefighters hired or rehired after April 30, 1977, or who converted their benefits under IC 19-1-36.5-7 (repealed September 1, 1981);
        (3) a police matron hired or rehired after April 30, 1977, and before July 1, 1996, who is a member of a police department in a second or third class city on March 31, 1996;
        (4) a park ranger who:
            (A) completed at least the number of weeks of training at the Indiana law enforcement academy or a comparable law enforcement academy in another state that were required at the time the park ranger attended the Indiana law enforcement academy or the law enforcement academy in another state;
            (B) graduated from the Indiana law enforcement academy or a comparable law enforcement academy in another state; and
            (C) is employed by the parks department of a city having a population of more than one hundred twenty thousand (120,000) but less than one hundred fifty thousand (150,000);
        (5) a full-time fully paid firefighter who is covered by this chapter before the effective date of consolidation and becomes a member of the fire department of a consolidated city under IC 36-3-1-6.1 provided that or IC 36-3-1-6.3; however, the firefighter's service as a member of the fire department of a consolidated city is considered active service under this chapter;
        (6) except as otherwise provided, a full-time fully paid firefighter who is hired or rehired after the effective date of the consolidation by a consolidated fire department established under IC 36-3-1-6.1;
        (7) a full-time police officer who is covered by this chapter before the effective date of consolidation and becomes a member of the consolidated law enforcement department as part of the consolidation under IC 36-3-1-5.1, provided that the officer's service as a member of the consolidated law enforcement department is considered active service under this chapter; and
        (8) except as otherwise provided, a full-time police officer who is hired or rehired after the effective date of the consolidation by a consolidated law enforcement department established under

IC 36-3-1-5.1;
except as provided by section 7 of this chapter.

SOURCE: IC 36-8-8-2.1; (07)IN1568.1.44. -->     SECTION 44. IC 36-8-8-2.1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 2.1. (a) As used in this chapter, "local board" means the following:
        (1) For a unit that established a 1925 fund for its police officers, the local board described in IC 36-8-6-2.
        (2) Except as provided in subdivision (3), for a unit that established a 1937 fund for its firefighters, the local board described in IC 36-8-7-3.
         (3) For a unit that established a 1937 fund for its firefighters and consolidates its fire department into the fire department of a consolidated city under IC 36-3-1-6.1 or IC 36-3-1-6.3:
            (A) before the date the consolidation is effective, the local board described in IC 36-8-7-3; and
            (B) on and after the date the consolidation is effective, the local board of the consolidated city established under IC 36-8-7-3.

        (3) (4) For a consolidated city that established a 1953 fund for its police officers, the local board described in IC 36-8-7.5-2.
        (4) (5) For a unit, other than a consolidated city, that did not establish a 1925 fund for its police officers or a 1937 fund for its firefighters, the local board described in subsection (b) or (c).
    (b) If a unit did not establish a 1925 fund for its police officers, a local board shall be composed in the same manner described in IC 36-8-6-2(b). However, if there is not a retired member of the department, no one shall be appointed to that position until such time as there is a retired member.
    (c) Except as provided in subsection (d), if a unit did not establish a 1937 fund for its firefighters, a local board shall be composed in the same manner described in IC 36-8-7-3(b). However, if there is not a retired member of the department, no one shall be appointed to that position until such time as there is a retired member.
     (d) If a unit located in a county containing a consolidated city did not establish a 1937 fund for its firefighters and consolidates its fire department into the fire department of the consolidated city under IC 36-3-1-6.1 or IC 36-3-1-6.3, the local board is:
        (1) before the effective date of the consolidation, the local board described in IC 36-8-7-3; and
        (2) on and after the effective date of the consolidation, the local board of the consolidated city established under IC 36-8-7-3.

SOURCE: IC 36-8-8-7; (07)IN1568.1.45. -->     SECTION 45. IC 36-8-8-7, AS AMENDED BY P.L.1-2006, SECTION 575, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 7. (a) Except as provided in subsections (d), (e), (f), (g), (h), (k), (l), and (m):
        (1) a police officer; or
        (2) a firefighter;
who is less than thirty-six (36) years of age and who passes the baseline statewide physical and mental examinations required under section 19 of this chapter shall be a member of the 1977 fund and is not a member of the 1925 fund, the 1937 fund, or the 1953 fund.
    (b) A police officer or firefighter with service before May 1, 1977, who is hired or rehired after April 30, 1977, may receive credit under this chapter for service as a police officer or firefighter prior to entry into the 1977 fund if the employer who rehires the police officer or firefighter chooses to contribute to the 1977 fund the amount necessary to amortize the police officer's or firefighter's prior service liability over a period of not more than forty (40) years, the amount and the period to be determined by the PERF board. If the employer chooses to make the contributions, the police officer or firefighter is entitled to receive credit for the police officer's or firefighter's prior years of service without making contributions to the 1977 fund for that prior service. In no event may a police officer or firefighter receive credit for prior years of service if the police officer or firefighter is receiving a benefit or is entitled to receive a benefit in the future from any other public pension plan with respect to the prior years of service.
    (c) Except as provided in section 18 of this chapter, a police officer or firefighter is entitled to credit for all years of service after April 30, 1977, with the police or fire department of an employer covered by this chapter.
    (d) A police officer or firefighter with twenty (20) years of service does not become a member of the 1977 fund and is not covered by this chapter, if the police officer or firefighter:
        (1) was hired before May 1, 1977;
        (2) did not convert under IC 19-1-17.8-7 or IC 19-1-36.5-7 (both of which were repealed September 1, 1981); and
        (3) is rehired after April 30, 1977, by the same employer.
    (e) A police officer or firefighter does not become a member of the 1977 fund and is not covered by this chapter if the police officer or firefighter:
        (1) was hired before May 1, 1977;
        (2) did not convert under IC 19-1-17.8-7 or IC 19-1-36.5-7 (both of which were repealed September 1, 1981);
        (3) was rehired after April 30, 1977, but before February 1, 1979; and
        (4) was made, before February 1, 1979, a member of a 1925, 1937, or 1953 fund.
    (f) A police officer or firefighter does not become a member of the 1977 fund and is not covered by this chapter if the police officer or firefighter:
        (1) was hired by the police or fire department of a unit before May 1, 1977;
        (2) did not convert under IC 19-1-17.8-7 or IC 19-1-36.5-7 (both of which were repealed September 1, 1981);
        (3) is rehired by the police or fire department of another unit after December 31, 1981; and
        (4) is made, by the fiscal body of the other unit after December 31, 1981, a member of a 1925, 1937, or 1953 fund of the other unit.
If the police officer or firefighter is made a member of a 1925, 1937, or 1953 fund, the police officer or firefighter is entitled to receive credit for all the police officer's or firefighter's years of service, including years before January 1, 1982.
    (g) As used in this subsection, "emergency medical services" and "emergency medical technician" have the meanings set forth in IC 16-18-2-110 and IC 16-18-2-112. A firefighter who:
        (1) is employed by a unit that is participating in the 1977 fund;
        (2) was employed as an emergency medical technician by a political subdivision wholly or partially within the department's jurisdiction;
        (3) was a member of the public employees' retirement fund during the employment described in subdivision (2); and
        (4) ceased employment with the political subdivision and was hired by the unit's fire department due to the reorganization of emergency medical services within the department's jurisdiction;
shall participate in the 1977 fund. A firefighter who participates in the 1977 fund under this subsection is subject to sections 18 and 21 of this chapter.
    (h) A police officer or firefighter does not become a member of the 1977 fund and is not covered by this chapter if the individual was appointed as:
        (1) a fire chief under a waiver under IC 36-8-4-6(c); or
        (2) a police chief under a waiver under IC 36-8-4-6.5(c);
unless the executive of the unit requests that the 1977 fund accept the individual in the 1977 fund and the individual previously was a

member of the 1977 fund.
    (i) A police matron hired or rehired after April 30, 1977, and before July 1, 1996, who is a member of a police department in a second or third class city on March 31, 1996, is a member of the 1977 fund.
    (j) A park ranger who:
        (1) completed at least the number of weeks of training at the Indiana law enforcement academy or a comparable law enforcement academy in another state that were required at the time the park ranger attended the Indiana law enforcement academy or the law enforcement academy in another state;
        (2) graduated from the Indiana law enforcement academy or a comparable law enforcement academy in another state; and
        (3) is employed by the parks department of a city having a population of more than one hundred twenty thousand (120,000) but less than one hundred fifty thousand (150,000);
is a member of the fund.
    (k) Notwithstanding any other provision of this chapter, a police officer or firefighter:
        (1) who is a member of the 1977 fund before a consolidation under IC 36-3-1-5.1, or IC 36-3-1-6.1, or IC 36-3-1-6.3;
        (2) whose employer is consolidated into the consolidated law enforcement department or the fire department of a consolidated city under IC 36-3-1-5.1, or IC 36-3-1-6.1, or IC 36-3-1-6.3; and
        (3) who, after the consolidation, becomes an employee of the consolidated law enforcement department or the consolidated fire department under IC 36-3-1-5.1, or IC 36-3-1-6.1, or IC 36-3-1-6.3;
is a member of the 1977 fund without meeting the requirements under sections 19 and 21 of this chapter.
    (l) Notwithstanding any other provision of this chapter, if:
        (1) before a consolidation under IC 8-22-3-11.6, a police officer or firefighter provides law enforcement services or fire protection services for an entity in a consolidated city;
        (2) the provision of those services is consolidated into the consolidated law enforcement department or fire department of a consolidated city under IC 36-3-1-5.1 or IC 36-3-1-6.1; and
        (3) after the consolidation, the police officer or firefighter becomes an employee of the consolidated law enforcement department or the consolidated fire department under IC 8-22-3-11.6;
the police officer or firefighter is a member of the 1977 fund without meeting the requirements under sections 19 and 21 of this chapter.


    (m) A police officer or firefighter who is a member of the 1977 fund under subsection (k) or (l):
         (1) may not be:
            (1) (A) retired for purposes of section 10 of this chapter; or
            (2) (B) disabled for purposes of section 12 of this chapter;
        solely because of a change in employer under the consolidation; and
        (2) shall receive credit for all years of service as a member of the 1977 fund before the consolidation described in subsection (k) or (l).

SOURCE: IC 36-9-11.1-11; (07)IN1568.1.46. -->     SECTION 46. IC 36-9-11.1-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2007]: Sec. 11. (a) All property of every kind, including air rights, acquired for off-street parking purposes, and all its funds and receipts, are exempt from taxation for all purposes. When any real property is acquired by the consolidated city, the county auditor shall, upon certification of that fact by the board, cancel all taxes then a lien. The certificate of the board must specifically describe the real property, including air rights, and the purpose for which acquired.
    (b) A lessee of the city may not be assessed any tax upon any land, air rights, or improvements leased from the city, but the separate leasehold interest has the same status as leases on taxable real property, notwithstanding any other law. Whenever the city sells any such property to anyone for private use, the property becomes liable for all taxes after that, as other property is so liable and is assessed, and the board shall report all such sales to the township assessor, before January 1, 2010, and the county assessor, after December 31, 2009, who shall cause the property to be upon the proper tax records.
SOURCE: ; (07)IN1568.1.47. -->     SECTION 47. [EFFECTIVE JULY 1, 2007] The general assembly finds the following:
        (1) A consolidated city faces unique budget challenges due to a high demand for services combined with the large number of tax exempt properties located in a consolidated city as the seat of state government, home to several institutions of higher education, and home to numerous national, state, and regional nonprofit corporations.
        (2) By virtue of its size and population density, a consolidated city has unique overlapping territories of county, city, and township government and an absence of unincorporated areas within its county.
        (3) By virtue of its size, population, and absence of unincorporated areas, development extends to and across the

boundaries of the contiguous governmental territories located within a county having a consolidated city, thus giving less meaning to boundaries of the governmental territories located within the county.
         (4) By virtue of its size, population, absence of unincorporated areas, overlapping territories, and development to and across the boundaries of contiguous governmental territories, there is less need for differentiation of local governmental services within the separate governmental territories located within a county having a consolidated city, but rather the local governmental service needs are similar and more uniform within and across a county having a consolidated city.
         (5) The provision of local governmental services by multiple governmental entities with overlapping territories, and by governmental entities with contiguous territories with less meaningful boundaries, results in disparate levels of local government services within a county having a consolidated city and results in the inefficient and poor use of taxpayer dollars.
        (6) As the state capital and a center for professional sporting events, tourism, and culture in central Indiana, the consolidated city faces unique demands for protecting governmental property and securing the safety of large numbers of residents and visitors, which require innovative approaches to public safety resources.
        (7) If public safety resources are consolidated, residual services provided by townships are limited and can more effectively and uniformly be performed through consolidation at the city or county level.
        (8) Substantial operational efficiencies, reduction of administrative costs, and economies of scale may be obtained in a consolidated city through consolidation of certain county, city, and township services and operations.

         (9) Consolidation of certain county, city, and township services and operations in the consolidated city will serve the public purpose by allowing the consolidated city to:
            (A) eliminate duplicative services;
            (B) provide better coordinated and more uniform delivery of local governmental services;
            (C) provide more unified tax rates; and
            (D) allow local government services to be provided more efficiently and at a lower cost than without consolidation.


         (10) Efficient and fiscally responsible operation of local government benefits the health and welfare of the citizens of a consolidated city and is of public utility and benefit.
        (11) The public purpose of this act is to provide a consolidated city with the means to perform essential governmental services for its citizens in an effective, efficient, and fiscally responsible manner.

SOURCE: ; (07)IN1568.1.48. -->     SECTION 48. [EFFECTIVE JULY 1, 2007] For property taxes first due and payable in 2011, the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 of a county having a consolidated city is increased by the amount levied in 2010 for assessor and related services by each township in the county.
SOURCE: ; (07)IN1568.1.49. -->     SECTION 49. [EFFECTIVE JULY 1, 2007] (a) Before December 31, 2007, the legislative body of a county containing a consolidated city shall establish, by a resolution approved by the county executive, a commission on the consolidation of township assessors provided by IC 6-1.1-1.5, as added by this act, and IC 36-6-5-3, as amended by this act.
    (b) The commission shall be established January 1, 2008, and shall terminate December 31, 2009.
    (c) The commission shall:
        (1) meet and prepare
any reports required in the resolution establishing the commission; and
        (2) make recommendations regarding consolidation of assessor functions.
    (d) This SECTION expires January 1, 2010.

SOURCE: ; (07)IN1568.1.50. -->     SECTION 50. [EFFECTIVE JULY 1, 2007] (a) Beginning on January 1, 2010, the township assessors of a county containing a consolidated city shall:
        (1) assist the county assessor in performing the functions previously performed by the township assessors; and
        (2) serve as a board to provide advice and counsel to the county assessor regarding the consolidation of township assessors provided by IC 6-1.1-1.5, as added by this act, and IC 36-6-5-3, as amended by this act.
    (b) The county assessor:
        (1) must be a member of and shall chair the board described in subsection (a)(2); and
        (2) shall call meetings of the board and direct the work of the board in the county assessor's discretion.
    (c) The board described in subsection (a)(2) terminates December 31, 2010.
    (d) This SECTION expires January 1, 2011.

SOURCE: ; (07)IN1568.1.51. -->     SECTION 51. [EFFECTIVE JULY 1, 2007] The legislative services agency shall prepare legislation for introduction in the 2008 regular session of the general assembly to organize and correct statutes affected by this act, if necessary.
SOURCE: ; (07)IN1568.1.52. -->     SECTION 52. An emergency is declared for this act.