SB 312-1_ Filed 02/26/2008, 07:05 Friend
Text Box
PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that Engrossed Senate Bill 312 be amended to read as follows:
SOURCE: Page 6, line 3; (08)MO031209.6. -->
Page 6, between lines 3 and 4, begin a new paragraph and insert:
SOURCE: IC 5-3-1-2; (08)MO031209.5. -->
SECTION 5. IC 5-3-1-2 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2. (a) This section applies only
when notice of an event is required to be given by publication in
accordance with IC 5-3-1.
(b) If the event is a public hearing or meeting concerning any matter
not specifically mentioned in subsection (c), (d), (e), (f), (g), or (h)
notice shall be published one (1) time, at least ten (10) days before the
date of the hearing or meeting.
(c) If the event is an election, notice shall be published one (1) time,
at least ten (10) days before the date of the election.
(d) If the event is a sale of bonds, notes, or warrants, notice shall be
published two (2) times, at least one (1) week apart, with:
(1) the first publication made at least fifteen (15) days before the
date of the sale; and
(2) the second publication made at least three (3) days before the
date of the sale.
(e) If the event is the receiving of bids, notice shall be published two
(2) times, at least one (1) week apart, with the second publication made
at least seven (7) days before the date the bids will be received.
(f) If the event is the establishment of a cumulative or sinking fund,
notice of the proposal and of the public hearing that is required to be
held by the political subdivision shall be published two (2) times, at
least one (1) week apart, with the second publication made at least
three (3) days before the date of the hearing.
(g) If the event is the submission of a proposal adopted by a political
subdivision for a cumulative or sinking fund for the approval of the
department of local government finance, the notice of the submission
shall be published one (1) time. The political subdivision shall publish
the notice when directed to do so by the department of local
government finance.
(h) If the event is the required publication of an ordinance, notice of
the passage of the ordinance shall be published one (1) time within
thirty (30) days after the passage of the ordinance.
(i) If the event is one about which notice is required to be published
after the event, notice shall be published one (1) time within thirty (30)
days after the date of the event.
(j) If the event is anything else, notice shall be published two (2)
times, at least one (1) week apart, with the second publication made at
least three (3) days before the event.
(k) In case any officer charged with the duty of publishing any
notice required by law is unable to procure advertisement at the price
fixed by law, or the newspaper refuses to publish the advertisement, it
is sufficient for the officer to post printed notices in three (3) prominent
places in the political subdivision, instead of advertisement in
newspapers.
(l) If a notice of budget estimates for a political subdivision is
published as required in IC 6-1.1-17-3, and the published notice
contains an error due to the fault of a newspaper, the notice as
presented for publication is a valid notice under this chapter.
(m) Notwithstanding subsection (j), if a notice of budget estimates
for a political subdivision is published as required in IC 6-1.1-17-3, and
if the notice is not published at least ten (10) days before the date fixed
for the public hearing on the budget estimate due to the fault of a
newspaper, the notice is a valid notice under this chapter if it is
published one (1) time at least three (3) days before the hearing.
SOURCE: IC 5-3-1-3; (08)MO031209.6. -->
SECTION 6. IC 5-3-1-3, AS AMENDED BY P.L.1-2005,
SECTION 73, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) Within sixty (60) days after the
expiration of each calendar year, the fiscal officer of each civil city and
town in Indiana shall publish an annual report of the receipts and
expenditures of the city or town during the preceding calendar year.
(b) Not earlier than August 1 or later than August 15 of each year,
the secretary of each school corporation in Indiana shall publish an
annual financial report.
(c) In the annual financial report the school corporation shall
include the following:
(1) Actual receipts and expenditures by major accounts as
compared to the budget advertised under IC 6-1.1-17-3 for the
prior calendar year.
(2) The salary schedule for all certificated employees (as defined
in IC 20-29-2-4) as of June 30, with the number of employees at
each salary increment. However, the listing of salaries of
individual teachers is not required.
(3) The extracurricular salary schedule as of June 30.
(4) The range of rates of pay for all noncertificated employees by
specific classification.
(5) The number of employees who are full-time certificated,
part-time certificated, full-time noncertificated, and part-time
noncertificated.
(6) The lowest, highest, and average salary for the administrative
staff and the number of administrators without a listing of the
names of particular administrators.
(7) The number of students enrolled at each grade level and the
total enrollment.
(8) The assessed valuation of the school corporation for the prior
and current calendar year.
(9) The tax rate for each fund for the prior and current calendar
year.
(10) In the general fund, capital projects fund, and transportation
fund, a report of the total payment made to each vendor for the
specific fund in excess of two thousand five hundred dollars
($2,500) during the prior calendar year. However, a school
corporation is not required to include more than two hundred
(200) vendors whose total payment to each vendor was in excess
of two thousand five hundred dollars ($2,500). A school
corporation shall list the vendors in descending order from the
vendor with the highest total payment to the vendor with the
lowest total payment above the minimum listed in this
subdivision.
(11) A statement providing that the contracts, vouchers, and bills
for all payments made by the school corporation are in its
possession and open to public inspection.
(12) The total indebtedness as of the end of the prior calendar
year showing the total amount of notes, bonds, certificates, claims
due, total amount due from such corporation for public
improvement assessments or intersections of streets, and any and
all other evidences of indebtedness outstanding and unpaid at the
close of the prior calendar year.
(d) The school corporation may provide an interpretation or
explanation of the information included in the financial report.
(e) The department of education shall do the following:
(1) Develop guidelines for the preparation and form of the
financial report.
(2) Provide information to assist school corporations in the
preparation of the financial report.
(f) The annual reports required by this section and IC 36-2-2-19 and
the abstract required by IC 36-6-4-13 shall each be published one (1)
time only, in accordance with this chapter.
(g) Each school corporation shall submit to the department of
education a copy of the financial report required under this section. The
department of education shall make the financial reports available for
public inspection.
SOURCE: IC 6-1.1-15-1; (08)MO031209.7. -->
SECTION 7. IC 6-1.1-15-1, AS AMENDED BY P.L.1-2008,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) A taxpayer may obtain a review by the
county board of a county or township official's action with respect to
the assessment of the taxpayer's tangible property if the official's action
requires the giving of notice to the taxpayer. At the time that notice is
given to the taxpayer, the taxpayer shall also be informed in writing of:
(1) the opportunity for a review under this section, including a
meeting under subsection (h) with the county or township official
referred to in this subsection; and
(2) the procedures the taxpayer must follow in order to obtain a
review under this section.
(b) In order to obtain a review of an assessment effective for the
assessment date to which the notice referred to in subsection (a)
applies, the taxpayer must file a notice in writing with the county or
township official referred to in subsection (a) not later than forty-five
(45) days after the date of the notice referred to in subsection (a).
(c) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in subsection (a). To obtain the review, the taxpayer must file
a notice in writing with the township assessor of the township in which
the property is subject to assessment. The right of a taxpayer to obtain
a review under this subsection for an assessment date for which a
notice of assessment is not given does not relieve an assessing official
of the duty to provide the taxpayer with the notice of assessment as
otherwise required by this article.
For an assessment date in a year
before 2009, The notice must be filed on or before May 10 of the year.
For an assessment date in a year after 2008, the notice must be filed not
later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the statement mailed by
the county auditor under IC 6-1.1-17-3(b).
(d) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (c) after the time
prescribed in subsection (c) becomes effective for the next assessment
date. A change in an assessment made as a result of a notice for review
filed by a taxpayer under subsection (b) or (c) remains in effect from
the assessment date for which the change is made until the next
assessment date for which the assessment is changed under this article.
(e) The written notice filed by a taxpayer under subsection (b) or (c)
must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(f) A county or township official who receives a notice for review
filed by a taxpayer under subsection (b) or (c) shall immediately
forward the notice to the county board.
(g) The county board shall hold a hearing on a review under this
subsection not later than one hundred eighty (180) days after the date
of the notice for review filed by the taxpayer under subsection (b) or
(c). The county board shall, by mail, give notice of the date, time, and
place fixed for the hearing to the taxpayer and the county or township
official with whom the taxpayer filed the notice for review. The
taxpayer and the county or township official with whom the taxpayer
filed the notice for review are parties to the proceeding before the
county board.
(h) Before the county board holds the hearing required under
subsection (g), the taxpayer may request a meeting by filing a written
request with the county or township official with whom the taxpayer
filed the notice for review to:
(1) attempt to resolve as many issues under review as possible;
and
(2) seek a joint recommendation for settlement of some or all of
the issues under review.
A county or township official who receives a meeting request under
this subsection before the county board hearing shall meet with the
taxpayer. The taxpayer and the county or township official shall present
a joint recommendation reached under this subsection to the county
board at the hearing required under subsection (g). The county board
may adopt or reject the recommendation in whole or in part.
(i) At the hearing required under subsection (g):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment; and
(2) the county or township official with whom the taxpayer filed
the notice for review must present:
(A) the basis for the assessment decision; and
(B) the reasons the taxpayer's contentions should be denied.
(j) The county board may not require a taxpayer to file documentary
evidence or summaries of statements of testimonial evidence before the
hearing required under subsection (g). If the action for which a
taxpayer seeks review under this section is the assessment of tangible
property, the taxpayer is not required to have an appraisal of the
property in order to do the following:
(1) Initiate the review.
(2) Prosecute the review.
(k) Regardless of whether the county board adopts a
recommendation under subsection (h), the county board shall prepare
a written decision resolving all of the issues under review. The county
board shall, by mail, give notice of its determination not later than one
hundred twenty (120) days after the hearing under subsection (g) to the
taxpayer, the county assessor, and the township assessor.
(l) If the maximum time elapses:
(1) under subsection (g) for the county board to hold a hearing; or
(2) under subsection (k) for the county board to give notice of its
determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
SOURCE: IC 6-1.1-17-3; (08)MO031209.8. -->
SECTION 8. IC 6-1.1-17-3, AS AMENDED BY P.L.219-2007,
SECTION 49, AND AS AMENDED BY P.L.224-2007, SECTION 5,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 3. (a) The proper officers of a
political subdivision shall formulate its estimated budget and its
proposed tax rate and tax levy on the form prescribed by the
department of local government finance and approved by the state
board of accounts.
The political subdivision shall give notice by
publication to taxpayers of:
(1) the estimated budget;
(2) the estimated maximum permissible levy;
(3) the current and proposed tax levies of each fund; and
(4) the amounts of excessive levy appeals to be requested.
In the notice, the political subdivision shall also state the time and
place at which a public hearing will be held on these items. The notice
shall be published twice in accordance with IC 5-3-1 with the first
publication at least ten (10) days before the date fixed for the public
hearing. Beginning in 2009, the duties required by this subsection must
be completed before August 10 of the calendar year. A political
subdivision shall provide the estimated budget and levy information
required for the notice under subsection (b) to the county auditor on the
schedule determined by the department of local government finance.
(b) Beginning in 2009, before August 10 of a calendar year, the
county auditor shall mail to the last known address of each person
liable for any property taxes, as shown on the tax duplicate, or to the
last known address of the most recent owner shown in the transfer
book, a statement that includes:
(1) the assessed valuation as of the assessment date in the current
calendar year of tangible property on which the person will be
liable for property taxes first due and payable in the immediately
succeeding calendar year and notice to the person of the
opportunity to appeal the assessed valuation under
IC 6-1.1-15-1(b); IC 6-1.1-15-1(c);
(2) the amount of property taxes for which the person will be
liable to each political subdivision on the tangible property for
taxes first due and payable in the immediately succeeding
calendar year, taking into account all factors that affect that
liability, including:
(A) the estimated budget and proposed tax rate and tax levy
formulated by the political subdivision under subsection (a);
(B) any deductions or exemptions that apply to the assessed
valuation of the tangible property;
(C) any credits that apply in the determination of the tax
liability; and
(D) the county auditor's best estimate of the effects on the tax
liability that might result from actions of:
(i) the county board of tax adjustment (before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); or
(ii) the department of local government finance;
(3) a prominently displayed notation that:
(A) the estimate under subdivision (2) is based on the best
information available at the time the statement is mailed; and
(B) based on various factors, including potential actions by:
(i) the county board of tax adjustment (before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); or
(ii) the department of local government finance;
it is possible that the tax liability as finally determined will
differ substantially from the estimate;
(4) comparative information showing the amount of property
taxes for which the person is liable to each political subdivision
on the tangible property for taxes first due and payable in the
current year; and
(5) the date, time, and place at which the political subdivision will
hold a public hearing on the political subdivision's estimated
budget and proposed tax rate and tax levy as required under
subsection (a).
(c) The department of local government finance shall:
(1) prescribe a form for; and
(2) provide assistance to county auditors in preparing;
statements under subsection (b). Mailing the statement described in
subsection (b) to a mortgagee maintaining an escrow account for a
person who is liable for any property taxes shall not be construed as
compliance with subsection (b).
(d) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(e) (b) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall adopt
with the township budget a tax rate sufficient to meet the estimated cost
of township assistance. The taxes collected as a result of the tax rate
adopted under this subsection are credited to the township assistance
fund.
(f) (c) A county shall adopt with the county budget and the
department of local government finance shall certify under section 16
of this chapter a tax rate sufficient to raise the levy necessary to pay the
following:
(1) The cost of child services (as defined in IC 12-19-7-1) of the
county payable from the family and children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) of the county payable from
the children's psychiatric residential treatment services fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1) or
(2) shall not be treated as a final budget, tax rate, or tax levy under
section 11
of this chapter.
SOURCE: IC 6-1.1-17-5; (08)MO031209.9. -->
SECTION 9. IC 6-1.1-17-5, AS AMENDED BY P.L.219-2007,
SECTION 50, AND AS AMENDED BY P.L.224-2007, SECTION 6,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5. (a) The officers of political
subdivisions shall meet each year to fix the budget, tax rate, and tax
levy of their respective subdivisions for the ensuing budget year as
follows:
(1) The fiscal body of a consolidated city and county, not later
than the last meeting of the fiscal body in September.
(2) The fiscal body of a municipality, not later than September 30.
(3) (1) The board of school trustees of a school corporation that
is located in a city having a population of more than one hundred
five thousand (105,000) but less than one hundred twenty
thousand (120,000), not later than:
(A) the time required in section 5.6(b) of this chapter; or
(B) September
20 30 if a resolution adopted under section
5.6(d) of this chapter is in effect.
(4) (2) The proper officers of all other political subdivisions, not
later than September
20. 30.
Except in a consolidated city and county and in a second class city, the
public hearing required by section 3 of this chapter must be completed
at least ten (10) days before the proper officers of the political
subdivision meet to fix the budget, tax rate, and tax levy. In a
consolidated city and county and in a second class city, that public
hearing, by any committee or by the entire fiscal body, may be held at
any time after introduction of the budget.
(b) Ten (10) or more taxpayers may object to a budget, tax rate, or
tax levy of a political subdivision fixed under subsection (a) by filing
an objection petition with the proper officers of the political
subdivision not more than seven (7) days after the hearing. The
objection petition must specifically identify the provisions of the
budget, tax rate, and tax levy to which the taxpayers object.
(c) If a petition is filed under subsection (b), the fiscal body of the
political subdivision shall adopt with its budget a finding concerning
the objections in the petition and any testimony presented at the
adoption hearing.
(d) This subsection does not apply to a school corporation. Each
year at least two (2) days before the first meeting after September 20
of the county board of tax adjustment (before January 1, 2009) or the
county board of tax and capital projects review (after December 31,
2008) held under IC 6-1.1-29-4, a political subdivision shall file with
the county auditor:
(1) a statement of the tax rate and levy fixed by the political
subdivision for the ensuing budget year;
(2) two (2) copies of the budget adopted by the political
subdivision for the ensuing budget year; and
(3) two (2) copies of any findings adopted under subsection (c).
Each year the county auditor shall present these items to the county
board of tax adjustment (before January 1, 2009) or the county board
of tax and capital projects review (after December 31, 2008) at the
board's first meeting under IC 6-1.1-29-4 after September 20 of that
year.
(e) In a consolidated city and county and in a second class city, the
clerk of the fiscal body shall, notwithstanding subsection (d), file the
adopted budget and tax ordinances with the county board of tax
adjustment (before January 1, 2009) or the county board of tax and
capital projects review (after December 31, 2008) within two (2) days
after the ordinances are signed by the executive, or within two (2) days
after action is taken by the fiscal body to override a veto of the
ordinances, whichever is later.
(f) If a fiscal body does not fix the budget, tax rate, and tax levy of
the political subdivisions for the ensuing budget year as required under
this section, the most recent annual appropriations and annual tax levy
are continued for the ensuing budget year.
SOURCE: IC 6-1.1-17-16; (08)MO031209.10. -->
SECTION 10. IC 6-1.1-17-16, AS AMENDED BY P.L.1-2007,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 16. (a) Subject to the limitations and
requirements prescribed in this section, the department of local
government finance may revise, reduce, or increase a political
subdivision's budget by fund, tax rate, or tax levy which the department
reviews under section 8 or 10 of this chapter.
(b) Subject to the limitations and requirements prescribed in this
section, the department of local government finance may review,
revise, reduce, or increase the budget by fund, tax rate, or tax levy of
any of the political subdivisions whose tax rates compose the aggregate
tax rate within a political subdivision whose budget, tax rate, or tax
levy is the subject of an appeal initiated under this chapter.
(c) Except as provided in subsections (j) and (k), before the
department of local government finance reviews, revises, reduces, or
increases a political subdivision's budget by fund, tax rate, or tax levy
under this section, the department must hold a public hearing on the
budget, tax rate, and tax levy. The department of local government
finance shall hold the hearing in the county in which the political
subdivision is located. The department of local government finance
may consider the budgets by fund, tax rates, and tax levies of several
political subdivisions at the same public hearing. At least five (5) days
before the date fixed for a public hearing, the department of local
government finance shall give notice of the time and place of the
hearing and of the budgets by fund, levies, and tax rates to be
considered at the hearing. The department of local government finance
shall publish the notice in two (2) newspapers of general circulation
published in the county. However, if only one (1) newspaper of general
circulation is published in the county, the department of local
government finance shall publish the notice in that newspaper.
(d) Except as provided in subsection (i), IC 20-45, IC 20-46, or
IC 6-1.1-18.5, the department of local government finance may not
increase a political subdivision's budget by fund, tax rate, or tax levy to
an amount which exceeds the amount originally fixed by the political
subdivision. However, if the department of local government finance
determines that IC 5-3-1-2.3(b) applies to the tax rate, tax levy, or
budget of the political subdivision, the maximum amount by which the
department may increase the tax rate, tax levy, or budget is the amount
originally fixed by the political subdivision, and not the amount that
was incorrectly published or omitted in the notice described in
IC 5-3-1-2.3(b). The department of local government finance shall give
the political subdivision written notification specifying any revision,
reduction, or increase the department proposes in a political
subdivision's tax levy or tax rate. The political subdivision has two (2)
weeks from the date the political subdivision receives the notice to
provide a written response to the department of local government
finance's Indianapolis office. The response may include budget
reductions, reallocation of levies, a revision in the amount of
miscellaneous revenues, and further review of any other item about
which, in the view of the political subdivision, the department is in
error. The department of local government finance shall consider the
adjustments as specified in the political subdivision's response if the
response is provided as required by this subsection and shall deliver a
final decision to the political subdivision.
(e) The department of local government finance may not approve a
levy for lease payments by a city, town, county, library, or school
corporation if the lease payments are payable to a building corporation
for use by the building corporation for debt service on bonds and if:
(1) no bonds of the building corporation are outstanding; or
(2) the building corporation has enough legally available funds on
hand to redeem all outstanding bonds payable from the particular
lease rental levy requested.
(f) The department of local government finance shall certify its
action to:
(1) the county auditor;
(2) the political subdivision if the department acts pursuant to an
appeal initiated by the political subdivision;
(3) the taxpayer that initiated an appeal under section 13 of this
chapter, or, if the appeal was initiated by multiple taxpayers, the
first ten (10) taxpayers whose names appear on the statement filed
to initiate the appeal; and
(4) a taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
(g) The following may petition for judicial review of the final
determination of the department of local government finance under
subsection (f):
(1) If the department acts under an appeal initiated by a political
subdivision, the political subdivision.
(2) If the department:
(A) acts under an appeal initiated by one (1) or more taxpayers
under section 13 of this chapter; or
(B) fails to act on the appeal before the department certifies its
action under subsection (f);
a taxpayer who signed the statement filed to initiate the appeal.
(3) If the department acts under an appeal initiated by the county
auditor under section 14 of this chapter, the county auditor.
(4) A taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
The petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (f).
(h) The department of local government finance is expressly
directed to complete the duties assigned to it under this section not later
than February 15th of each year for taxes to be collected during that
year.
(i) Subject to the provisions of all applicable statutes, the
department of local government finance may increase a political
subdivision's tax levy to an amount that exceeds the amount originally
fixed by the political subdivision if the increase: is:
(1) is requested in writing by the officers of the political
subdivision;
(2) either:
(A) based on information first obtained by the political
subdivision after the public hearing under section 3 of this
chapter; or
(B) results from an inadvertent mathematical error made in
determining the levy; and
(3) is published by the political subdivision according to a notice
provided by the department.
(j) The department of local government finance shall annually
review the budget by fund of each school corporation not later than
April 1. The department of local government finance shall give the
school corporation written notification specifying any revision,
reduction, or increase the department proposes in the school
corporation's budget by fund. A public hearing is not required in
connection with this review of the budget.
(k) The department of local government finance may hold a hearing
under subsection (c) only if the notice required in section 12 of this
chapter is published at least ten (10) days before the date of the
hearing.
SOURCE: IC 14-33-9-4; (08)MO031209.11. -->
SECTION 11. IC 14-33-9-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. (a) This section
applies to districts:
(1) established after July 1, 1983; and
(2) containing all or part of a county having a population of more
than three hundred thousand (300,000) but less than four hundred
thousand (400,000).
(b) Each year
before August 1 the board shall submit two (2) copies
of the estimated budget formulated by the district for the next budget
year to the fiscal body of the county described in subsection (a).
at least
ten (10) days before the board holds the public hearing on the
estimated budget under IC 6-1.1-17-3.
(c) The fiscal body:
(1) shall hold a public hearing on the budget; and
(2) may lower but may not increase any item in the estimated
budget.
Notice of the hearing shall be published in accordance with IC 5-3-1,
except that notice must be published at least five (5) days before the
hearing date.
(d)
Each year before August 10 the county fiscal body shall deliver
two (2) copies of the budget approved under subsection (c) to the
board. at least two (2) days before the date fixed for the public hearing
on the budget held by the board under IC 6-1.1-17-3. The board may
not approve a total budget in excess of the amount approved by the
county fiscal body.
SOURCE: IC 20-29-2-17; (08)MO031209.12. -->
SECTION 12. IC 20-29-2-17, AS ADDED BY P.L.1-2005,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 17. "Submission date" means the first date for
the legal notice and publication of the budget of a school corporation
under IC 6-1.1-17-3. August 1.".
SOURCE: Page 19, line 1; (08)MO031209.19. -->
Page 19, between lines 1 and 2, begin a new paragraph and insert:
SOURCE: IC 36-2-5-9; (08)MO031209.34. -->
"SECTION 34. IC 36-2-5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 9. Before the
Thursday after the first Monday in August of each year, persons
preparing budget estimates under this chapter shall present them to the
county auditor, who shall file them in his the county auditor's office
and make them available for inspection by county taxpayers. The
auditor shall also comply with the notice requirements of
IC 6-1.1-17-3.
SOURCE: IC 36-4-7-6; (08)MO031209.35. -->
SECTION 35. IC 36-4-7-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. Before the
publication of notice of budget estimates required by IC 6-1.1-17-3,
August 1, each city shall formulate a budget estimate for the ensuing
budget year in the following manner:
(1) Each department head shall prepare for his department an
estimate of the amount of money required for the ensuing budget
year, stating in detail each category and item of expenditure he
anticipates.
(2) The city fiscal officer shall prepare an itemized estimate of
revenues available for the ensuing budget year, and shall prepare
an itemized estimate of expenditures for other purposes above the
money proposed to be used by the departments.
(3) The city executive shall meet with the department heads and
the fiscal officer to review and revise their various estimates.
(4) After the executive's review and revision, the fiscal officer
shall prepare for the executive a report of the estimated
department budgets, miscellaneous expenses, and revenues
necessary or available to finance the estimates.
SOURCE: IC 36-5-3-3; (08)MO031209.36. -->
SECTION 36. IC 36-5-3-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. Before
the
publication of notice of budget estimates required by IC 6-1.1-17-3,
August 1, each town shall formulate a budget estimate for the ensuing
budget year in the following manner, unless it provides by ordinance
for a different manner:
(1) Each department head shall prepare for his department an
estimate of the amount of money required for the ensuing budget
year, stating in detail each category and item of expenditure he
anticipates.
(2) The town fiscal officer shall prepare an itemized estimate of
revenues available for the ensuing budget year, and shall prepare
an itemized estimate of expenditures for other purposes above the
money proposed to be used by the departments.
(3) The town executive shall meet with the department heads and
the fiscal officer to review and revise their various estimates.
(4) After the executive's review and revision, the fiscal officer
shall prepare for the executive a report of the estimated
department budgets, miscellaneous expenses, and revenues
necessary or available to finance the estimates.
SOURCE: IC 36-7-15.1-26.9; (08)MO031209.37. -->
SECTION 37. IC 36-7-15.1-26.9, AS AMENDED BY
P.L.224-2007, SECTION 122, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 26.9. (a) The
definitions set forth in section 26.5 of this chapter apply to this section.
(b) The fiscal officer of the consolidated city shall publish in the
newspaper in the county with the largest circulation all determinations
made under section 26.5 or 26.7 of this chapter that result in the
allowance or disallowance of credits. The publication of a
determination made under section 26.5 of this chapter shall be made
not later than June 20 of the year in which the determination is made.
The publication of a determination made under section 26.7 of this
chapter shall be made not later than December 5 of the year in which
the determination is made.
(c) If credits are granted under section 26.5(g) or 26.5(h) of this
chapter, whether in whole or in part, property taxes on personal
property (as defined in IC 6-1.1-1-11) that are equal to the aggregate
amounts of the credits for all taxpayers in the allocation area under
section 26.5(g) and 26.5(h) of this chapter shall be:
(1) allocated to the redevelopment district;
(2) paid into the special fund for that allocation area; and
(3) used for the purposes specified in section 26 of this chapter.
(d) The county auditor shall adjust the estimate of assessed
valuation that the auditor certifies under IC 6-1.1-17-1 for all taxing
units in which the allocation area is located. The county auditor may
amend this adjustment at any time before the earliest date a taxing unit
must publish the unit's proposed property tax rate under IC 6-1.1-17-3
August 1 in the year preceding the year in which the credits under
section 26.5(g) or 26.5(h) of this chapter are paid. The auditor's
adjustment to the assessed valuation shall be:
(1) calculated to produce an estimated assessed valuation that will
offset the effect that paying personal property taxes into the
allocation area special fund under subsection (c) would otherwise
have on the ability of a taxing unit to achieve the taxing unit's tax
levy in the following year; and
(2) used by the county board of tax adjustment (before January 1,
2009) or the county board of tax and capital projects review (after
December 31, 2008), the department of local government finance,
and each taxing unit in determining each taxing unit's tax rate and
tax levy in the following year.
(e) The amount by which a taxing unit's levy is adjusted as a result
of the county auditor's adjustment of assessed valuation under
subsection (d), and the amount of the levy that is used to make direct
payments to taxpayers under section 26.5(h) of this chapter, is not part
of the total county tax levy under IC 6-1.1-21-2(g) and is not subject to
IC 6-1.1-20.
(f) The ad valorem property tax levy limits imposed by
IC 6-1.1-18.5-3 and IC 20-45-3 do not apply to ad valorem property
taxes imposed that are used to offset the effect of paying personal
property taxes into an allocation area special fund during the taxable
year under subsection (d) or to make direct payments to taxpayers
under section 26.5(h) of this chapter. For purposes of computing the ad
valorem property tax levy limits imposed under IC 6-1.1-18.5-3 and
IC 20-45-3, a taxing unit's ad valorem property tax levy for a particular
calendar year does not include that part of the levy imposed to offset
the effect of paying personal property taxes into an allocation area
special fund under subsection (d) or to make direct payments to
taxpayers under section 26.5(h) of this chapter.
(g) Property taxes on personal property that are deposited in the
allocation area special fund:
(1) are subject to any pledge of allocated property tax proceeds
made by the redevelopment district under section 26(d) of this
chapter, including but not limited to any pledge made to owners
of outstanding bonds of the redevelopment district of allocated
taxes from that area; and
(2) may not be treated as property taxes used to pay interest or
principal due on debt under IC 6-1.1-21-2(g)(1)(D).".
SOURCE: Page 19, line 17; (08)MO031209.19. -->
Page 19, between lines 17 and 18, begin a new paragraph and insert:
SOURCE: IC 36-12-3-12; (08)MO031209.38. -->
"SECTION 38. IC 36-12-3-12, AS AMENDED BY P.L.219-2007,
SECTION 148, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 12. (a) The library board shall
determine the rate of taxation for the library district that is necessary
for the proper operation of the library. The library board shall certify
the rate to the county auditor. The county auditor shall certify the tax
rate to the county tax adjustment board in the manner provided in
IC 6-1.1. An additional rate may be levied under section 10(4) of this
chapter.
(b) If the library board fails to:
(1) give:
(A) a first published notice to the board's taxpayers of the
board's proposed budget and tax levy for the ensuing year
at
least ten (10) days before the public hearing required under
IC 6-1.1-17-3; before August 1; and
(B) a second published notice to the board's taxpayers of the
board's proposed budget and tax levy for the ensuing year at
least three (3) days before the public hearing required under
IC 6-1.1-17-3; before August 10; or
(2) finally adopt the budget and fix the tax levy not later than
September 30;
the last preceding annual appropriation made for the public library is
renewed for the ensuing year, and the last preceding annual tax levy is
continued. Under this subsection, the treasurer of the library board
shall report the continued tax levy to the county auditor not later than
September 30.".
SOURCE: Page 19, line 22; (08)MO031209.19. -->
Page 19, after line 22, begin a new paragraph and insert:
SOURCE: ; (08)MO031209.40. -->
"SECTION 40.
An emergency is declared for this act.".
Renumber all SECTIONS consecutively.
(Reference is to ESB 312 as printed February 22, 2008.)
________________________________________
MO031209/DI 52 2008