First Regular Session 116th General Assembly (2009)
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HOUSE ENROLLED ACT No. 1514
AN ACT to amend the Indiana Code concerning state and local administration.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 5-4-1-18; (09)HE1514.1.1. -->
SECTION 1. IC 5-4-1-18, AS AMENDED BY P.L.146-2008,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 18. (a) Except as provided in subsection (b), the
following city, town, county, or township officers and employees shall
file an individual surety bond:
(1) City judges, controllers, clerks, and clerk-treasurers.
(2) Town judges and clerk-treasurers.
(3) Auditors, treasurers, recorders, surveyors, sheriffs, coroners,
assessors, and clerks.
(4) Township trustees.
(5) Those employees directed to file an individual bond by the
fiscal body of a city, town, or county.
(6) Township assessors (if any).
(b) The fiscal body of a city, town, county, or township may by
ordinance authorize the purchase of a blanket bond or a crime
insurance policy endorsed to include faithful performance to cover the
faithful performance of all employees, commission members, and
persons acting on behalf of the local government unit, including those
officers described in subsection (a).
(c)
Except as provided in subsections (h) and (i), the fiscal bodies
of the respective units shall fix the amount of the bond of city
controllers, city clerk-treasurers, town clerk-treasurers, Barrett Law
fund custodians, county treasurers, county sheriffs, circuit court clerks,
township trustees, and conservancy district financial clerks as follows:
(1) The amount of annual coverage must equal fifteen thirty
thousand dollars ($15,000) ($30,000) for each one million dollars
($1,000,000) of receipts of the officer's office during the last
complete fiscal year before the purchase of the bond, subject to
subdivision (2).
(2) The amount of annual coverage may not be less than fifteen
thirty thousand dollars ($15,000) ($30,000) nor more than three
hundred thousand dollars ($300,000) unless the fiscal body
approves a greater amount of annual coverage for the officer
or employee.
County auditors shall file bonds in amounts that provide annual
coverage of not less than fifteen thirty thousand dollars ($15,000)
($30,000), as fixed by the fiscal body of the county. The amount of
annual coverage of the bond of any other person required to file an
individual bond shall be fixed by the fiscal body of the unit at not less
than eight fifteen thousand five hundred dollars ($8,500). ($15,000).
(d) Except as provided in subsection (j), a controller of a solid
waste management district established under IC 13-21 or IC 13-9.5
(before its repeal) shall file an individual surety bond in an amount:
(1) fixed by the board of directors of the solid waste management
district; and
(2) that is at least fifteen thirty thousand dollars ($15,000).
($30,000) in annual coverage.
(e) Except as provided under subsection (d), a person who is
required to file an individual surety bond by the board of directors of
a solid waste management district established under IC 13-21 or
IC 13-9.5 (before its repeal) shall file a bond in an amount fixed by the
board of directors.
(f) In 1982 and every four (4) years after that, the state examiner
shall review the bond amounts fixed under this section and report in an
electronic format under IC 5-14-6 to the general assembly whether
changes are necessary to ensure adequate and economical coverage.
(g) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section, in consultation with
the commission on public records under IC 5-15-5.1-6.
(h) Notwithstanding subsection (c), the state board of accounts
may fix the amount of the bond for a city controller, city
clerk-treasurer, town clerk-treasurer, Barrett Law fund custodian,
county treasurer, county sheriff, circuit court clerk, township
trustee, or conservancy district financial clerk at an amount that
exceeds thirty thousand dollars ($30,000) for each one million
dollars ($1,000,000) of receipts of the officer's office during the last
complete fiscal year before the purchase of the bond. However, the
bond amount may not exceed three hundred thousand dollars
($300,000). An increased bond amount may be established under
this subsection only if the state examiner issues a report under
IC 5-11-5-1 that includes a finding that the officer engaged in
malfeasance, misfeasance, or nonfeasance that resulted in the
misappropriation of, diversion of, or inability to account for public
funds.
(i) Notwithstanding subsection (c), the state board of accounts
may fix the amount of the bond for any person who is not described
in subsection (h) and is required to file an individual bond at an
amount that exceeds fifteen thousand dollars ($15,000). An
increased bond amount may be established under this subsection
only if the state examiner issues a report under IC 5-11-5-1 that
includes a finding that the person engaged in malfeasance,
misfeasance, or nonfeasance that resulted in the misappropriation
of, diversion of, or inability to account for public funds.
(j) Notwithstanding subsection (d), the state board of accounts
may fix the amount of the bond for a controller of a solid waste
management district established under IC 13-21 or IC 13-9.5
(before its repeal) at an amount that exceeds thirty thousand
dollars ($30,000). An increased bond amount may be established
under this subsection only if the state examiner issues a report
under IC 5-11-5-1 that includes a finding that the controller
engaged in malfeasance, misfeasance, or nonfeasance that resulted
in the misappropriation of, diversion of, or inability to account for
public funds.
SOURCE: IC 5-11-1-2; (09)HE1514.1.2. -->
SECTION 2. IC 5-11-1-2 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 2. (a) The state board of accounts
shall formulate, prescribe, and install a system of accounting and
reporting in conformity with this chapter, which must comply with the
following:
(1) Be uniform for every public office and every public account
of the same class and contain written standards that an entity that
is subject to audit must observe.
(2) Exhibit true accounts and detailed statements of funds
collected, received, obligated, and expended for or on account of
the public for any and every purpose whatever, and by all public
officers, employees, or other individuals.
(3) Show the receipt, use, and disposition of all public property
and the income, if any, derived from the property.
(4) Show all sources of public income and the amounts due and
received from each source.
(5) Show all receipts, vouchers, contracts, obligations, and other
documents kept, or that may be required to be kept, to prove the
validity of every transaction.
The state board of accounts shall formulate or approve all statements
and reports necessary for the internal administration of the office to
which the statements and reports pertain. The state board of accounts
shall approve all reports that are published or that are required to be
filed in the office of state examiner. The state board of accounts shall
from time to time make and enforce changes in the system and forms
of accounting and reporting as necessary to conform to law.
(b) Notwithstanding subsection (a), the state board of accounts may
not require a municipality to use an electronic, automated, or
computerized system of accounting and reporting. However, if a
municipality elects to use an electronic, automated, or computerized
system of accounting, the system must conform to the requirements of
this chapter.
SOURCE: IC 5-11-1-4; (09)HE1514.1.3. -->
SECTION 3. IC 5-11-1-4, AS AMENDED BY P.L.189-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 4. (a) The state examiner shall require from every
municipality and every state or local governmental unit, entity, or
instrumentality financial reports covering the full period of each fiscal
year. Except as provided by subsection (b), These reports shall be
prepared, verified, and filed with the state examiner not later than thirty
(30) sixty (60) days after the close of each fiscal year. The reports
must be filed electronically, in a manner prescribed by the state
examiner that is compatible with the technology employed by the
political subdivision.
(b) The following shall prepare, verify, and file the reports required
under subsection (a) not later than sixty (60) days after the close of
each fiscal year:
(1) A municipal government.
(2) A public library.
(3) A district (as defined in IC 13-11-2-58(a)) that owns a landfill
(as defined in IC 13-11-2-116(c)).
SOURCE: IC 5-11-5-1; (09)HE1514.1.4. -->
SECTION 4. IC 5-11-5-1 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 1. (a) Whenever an examination is
made under this article, a report of the examination shall be made. The
report must include a list of findings and shall be signed and verified
by the examiner making the examination. A finding that is critical of
an examined entity must be based upon one (1) of the following:
(1) Failure of the entity to observe a uniform compliance
guideline established under IC 5-11-1-24(a).
(2) Failure of the entity to comply with a specific law.
A report that includes a finding that is critical of an examined entity
must designate the uniform compliance guideline or the specific law
upon which the finding is based. The reports shall immediately be filed
with the state examiner, and, after inspection of the report, the state
examiner shall immediately file one (1) copy with the officer or person
examined, one (1) copy with the auditing department of the
municipality examined and reported upon, and one (1) copy in an
electronic format under IC 5-14-6 of the reports of examination of state
agencies, instrumentalities of the state, and federal funds administered
by the state with the legislative services agency, as staff to the general
assembly. Upon filing, the report becomes a part of the public records
of the office of the state examiner, of the office or the person examined,
of the auditing department of the municipality examined and reported
upon, and of the legislative services agency, as staff to the general
assembly. A report is open to public inspection at all reasonable times
after it is filed. If an examination discloses malfeasance, misfeasance,
or nonfeasance in office or of any officer or employee, a copy of the
report, signed and verified, shall be placed by the state examiner with
the attorney general. The attorney general shall diligently institute and
prosecute civil proceedings against the delinquent officer, or upon the
officer's official bond, or both, and against any other proper person that
will secure to the state or to the proper municipality the recovery of any
funds misappropriated, diverted, or unaccounted for.
(b) Before an examination report is signed, verified, and filed as
required by subsection (a), the officer or the chief executive officer of
the state office, municipality, or entity examined must have an
opportunity to review the report and to file with the state examiner a
written response to that report. If a written response is filed, it becomes
a part of the examination report that is signed, verified, and filed as
required by subsection (a).
(c) Except as required by subsection subsections (b) and (d), it is
unlawful for any deputy examiner, field examiner, or private examiner,
before an examination report is made public as provided by this
section, to make any disclosure of the result of any examination of any
public account, except to the state examiner or if directed to give
publicity to the examination report by the state examiner or by any
court. If an examination report shows or discloses the commission of
a crime by any person, it is the duty of the state examiner to transmit
and present the examination report to the grand jury of the county in
which the crime was committed at its first session after the making of
the examination report and at any subsequent sessions that may be
required. The state examiner shall furnish to the grand jury all evidence
at the state examiner's command necessary in the investigation and
prosecution of the crime.
(d) If, during an examination under this article, a deputy
examiner, field examiner, or private examiner acting as an agent
of the state examiner determines that the following conditions are
satisfied, the examiner shall report the determination to the state
examiner:
(1) A substantial amount of public funds has been
misappropriated or diverted.
(2) The deputy examiner, field examiner, or private examiner
acting as an agent of the state examiner has a reasonable
belief that the malfeasance or misfeasance that resulted in the
misappropriation or diversion of the public funds was
committed by the officer or an employee of the office.
(e) After receiving a preliminary report under subsection (d),
the state examiner may provide a copy of the report to the attorney
general. The attorney general may institute and prosecute civil
proceedings against the delinquent officer or employee, or upon the
officer's or employee's official bond, or both, and against any other
proper person that will secure to the state or to the proper
municipality the recovery of any funds misappropriated, diverted,
or unaccounted for.
(f) In an action under subsection (e), the attorney general may
attach the defendant's property under IC 34-25-2.
(g) A preliminary report under subsection (d) is confidential
until the final report under subsection (a) is issued, unless the
attorney general institutes an action under subsection (e) on the
basis of the preliminary report.
SOURCE: IC 5-11-6-1; (09)HE1514.1.5. -->
SECTION 5. IC 5-11-6-1 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 1. (a) The state examiner,
personally or through the deputy examiners, field examiners, or private
examiners, upon the petition of twenty-five (25) interested taxpayers
showing that effective local relief has not and cannot be obtained after
due effort, shall make the inquiries, tests, examinations, and
investigations that may be necessary to determine whether:
(1) any public contract has been regularly and lawfully executed
and performed; or
(2) any public work, building, or structure has been or is being
performed, built, or constructed in accordance with the terms and
provisions of the contract, and in compliance with the plans and
specifications, if any.
Upon a written petition of twenty-five (25) taxpayers the state examiner
may also require all plans, specifications, and estimates to be submitted
to the state examiner for corrections and approval before a contract is
awarded.
(b) The state examiner, deputy examiner, and any field examiner,
when engaged in making an inquiry, test, examination, or investigation
under subsection (a), is entitled to examine and inspect any public
records, documents, data, contracts, plans, and specifications contained
or found in any public office or other place pertaining or relating to the
public contract or public work, building, or structure. In addition,
subpoenas may be issued to witnesses to appear before the examiner in
person or to produce books and papers for inspection and examination.
The state examiner, deputy, field, and private examiner may administer
oaths and examine witnesses under oath either orally or by
interrogatories on all matters under examination and investigation.
Under order of the state examiner, the examination may be transcribed,
with the reasonable expense paid by the municipality in the same
manner as the compensation of the field examiner is paid.
(c) The state examiner, the deputy examiner, and a field examiner
may enforce attendance and answers to questions and interrogatories,
as provided by law, with respect to examinations and investigations
made by the state examiner, deputy examiner, field examiner, or
private examiner of public offices.
(d) The state examiner, deputy examiner, any field examiner, and
any private examiner, when making an examination or investigation
under subsection (a), shall examine, inspect, and test the public works,
buildings, or structures in the manner that the examiner sees fit to
determine whether it is being performed, built, or constructed
according to the contract and plans and specifications.
(e) The state examiner shall file a report covering any examination
or investigation that discloses:
(1) fraud, collusion, misconduct, or negligence in the letting or
the execution of any public contract or in the performance of any
of the terms and conditions of any public contract; or
(2) any failure to comply with the terms or conditions of any
public contract in the construction of any public work, building,
or structure or to perform, build, or construct it according to the
plans and specifications, if any, provided in the contract;
that causes loss, injury, waste, or damage to the state, the municipality,
taxing or assessment district, other public entity, or to its citizens, if it
is enforceable by assessment or taxation.
(f) The report must
be: meet the following requirements:
(1)
The report must be made, signed, and verified in
quadruplicate by the examiner making the examination.
and
(2)
The report shall be filed promptly with the state examiner.
After inspection of the report, the state examiner shall file a copy of the
report
promptly with the attorney general.
(g) The attorney general shall diligently institute and prosecute civil
proceedings against any or all officers, individuals, and persons in the
form and manner that the attorney general determines will secure a
proper recovery to the state, municipality, taxing or assessment district,
or other public entity injured, defrauded, or damaged by the matters in
the report. These prosecutions may be made by the attorney general and
the recovery may be had, either upon public official bonds, contractors'
bonds, surety or other bonds, or upon individual liability, either upon
contract or in tort, as the attorney general determines is wise. No action
or recovery in any form or manner, or against any party or parties,
precludes further or additional action or recovery in any other form or
manner or against another party, either concurrently with or later found
necessary, to secure complete recovery and restitution with respect to
all matters exhibited, set out, or described in the report. The suits may
be brought in the name of the state on the relation of the attorney
general for the benefit of the state, or the municipality, taxing or
assessment district, or other public entity that may be proper. The
actions brought against any defendants may be joined, as to parties,
form, and causes of action, in the manner that the attorney general
decides.
(h) Any report described in this section or a copy duly certified by
the state examiner shall be taken and received in any and all courts of
this state as prima facie evidence of the facts stated and contained in
the reports.
(i) If an examination, investigation, or test is made without a petition
being first filed and the examination, investigation, or test shows that
the terms of the contract are being complied with, then the expense of
the examination, investigation, or test shall be paid by the state upon
vouchers approved by the state examiner from funds available for
contractual service of the state board of accounts. If such a report
shows misfeasance, malfeasance, or nonfeasance in public office or
shows that the terms of the plans and specifications under which a
contract has been awarded are not being complied with, it is unlawful
to make the report public until the report has been certified to the
attorney general.
(j) If, during an examination under this article, a deputy
examiner, field examiner, or private examiner acting as an agent
of the state examiner determines that all of the following conditions
are satisfied, the examiner shall report the determination to the
state examiner:
(1) A substantial amount of public funds has been
misappropriated or diverted.
(2) The deputy examiner, field examiner, or private examiner
acting as an agent of the state examiner has a reasonable
belief that the malfeasance or misfeasance that resulted in the
misappropriation or diversion of public funds was committed
by the officer or an employee of the office.
(k) After receiving a preliminary report under subsection (j),
the state examiner may provide a copy of the report to the attorney
general. The attorney general may institute and prosecute civil
proceedings against the delinquent officer or employee, or upon the
officer's or employee's official bond, or both, and against any other
proper person that will secure to the state or to the proper
municipality the recovery of any funds misappropriated, diverted,
or unaccounted for.
(l) In an action under subsection (k), the attorney general may
attach the defendant's property under IC 34-25-2.
(m) A preliminary report under subsection (j) is confidential
until the final report under subsection (e) is issued, unless the
attorney general institutes an action under subsection (k) on the
basis of the preliminary report.
SOURCE: IC 6-9-2.5-7.5; (09)HE1514.1.6. -->
SECTION 6. IC 6-9-2.5-7.5, AS AMENDED BY P.L.224-2007,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 7.5. (a) The county treasurer shall establish a
tourism capital improvement fund.
(b) The county treasurer shall deposit money in the tourism capital
improvement fund as follows:
(1) Before January 1, 2010, 2015, the county treasurer shall
deposit in the tourism capital improvement fund the amount of
money received under section 6 of this chapter that is generated
by a three and one-half percent (3.5%) rate.
(2) After December 31, 2009, 2014, the county treasurer shall
deposit in the tourism capital improvement fund the amount of
money received under section 6 of this chapter that is generated
by a four and one-half percent (4.5%) rate.
(c) The commission may transfer money in the tourism capital
improvement fund to:
(1) the county government, a city government, or a separate body
corporate and politic in a county described in section 1 of this
chapter; or
(2) any Indiana nonprofit corporation;
for the purpose of making capital improvements in the county that
promote conventions, tourism, or recreation. The commission may
transfer money under this section only after approving the transfer.
Transfers shall be made quarterly or less frequently under this section.
SOURCE: IC 6-9-2.5-7.7; (09)HE1514.1.7. -->
SECTION 7. IC 6-9-2.5-7.7, AS AMENDED BY P.L.168-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 7.7. (a) The county treasurer shall establish a
convention center operating fund.
(b) Before January 1, 2010, 2015, the county treasurer shall deposit
in the convention center operating fund the amount of money received
under section 6 of this chapter that is generated by a two percent (2%)
rate. Money in the fund must be expended for the operating expenses
of a convention center.
(c) After December 31, 2009, 2014, the county treasurer shall
deposit in the convention center operating fund the amount of money
received under section 6 of this chapter that is generated by a one
percent (1%) rate. Money in the fund must be expended for the
operating expenses of a convention center with the unused balance
transferred on January 1 of each year to the tourism capital
improvement fund.
SOURCE: IC 6-9-20-3; (09)HE1514.1.8. -->
SECTION 8. IC 6-9-20-3 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 3. (a) The fiscal body of the county
may adopt an ordinance to impose an excise tax, known as the county
food and beverage tax, on those transactions described in section 4 of
this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it shall
immediately send a certified copy of the ordinance to the commissioner
of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after the
last day of the month that succeeds the month in which the ordinance
was adopted.
(d) The tax terminates in a county on January 1 of the year
immediately following the year in which the last of the bonds issued to
finance the construction of an airport terminal and the last of any bonds
issued to refund those bonds have been completely paid as to both
principal and interest.
(e) Notwithstanding subsection (d), (d) Except as provided in
subsection (e), if the county fiscal body determines that the tax under
this chapter should be continued in order to finance improvements to
a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities, the tax does not
terminate as specified in subsection (d) but instead continues until
January 1 of the year following the year in which the last of the bonds
issued to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities, and the last of any bonds issued to refund those bonds, have
been completely paid or defeased as to both principal and interest. An
action to contest the validity of the determination under this subsection
must be instituted not more than thirty (30) days after the
determination.
(e) Notwithstanding subsection (d), if the county fiscal body
determines that the tax under this chapter should be continued to
finance the acquisition, construction, and equipping of an arena
and other facilities that serve or support the arena activities, the
tax does not terminate as specified in subsection (d) but continues
until January 1 of the year following the year in which the last of
the bonds issued to finance the acquisition, construction, and
equipping of the arena and other facilities that serve or support the
arena activities, and the last of any bonds issued to refund those
bonds, have been completely paid or defeased as to both principal
and interest. An action to contest the validity of the determination
under this subsection must be instituted not more than thirty (30)
days after the determination.
SOURCE: IC 6-9-20-7.5; (09)HE1514.1.9. -->
SECTION 9. IC 6-9-20-7.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 7.5. If
(1) the treasurer of the airport authority has certified to the
treasurer of state that the last of the bonds issued to finance the
construction of an airport terminal and the last of any bonds
issued to refund those bonds have been completely paid as to both
principal and interest; and
(2) the county fiscal body has determined to continue the tax to
finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related
parking facilities
or to finance the acquisition, construction,
and equipping of an arena and other facilities that serve or
support the arena activities, the amounts received from the
taxes imposed under this chapter shall be paid monthly by the
treasurer of state to the county treasurer under section 8.5 of this
chapter or the fiscal officer of the largest municipality in the
county under section 9.5 of this chapter upon warrants issued
by the auditor of state.
SOURCE: IC 6-9-20-8.5; (09)HE1514.1.10. -->
SECTION 10. IC 6-9-20-8.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8.5. (a) If the tax
imposed under section 3 of this chapter is continued to finance
improvements to the county auditorium or auditorium renovation
resulting in a new convention center and related parking facilities, the
county treasurer shall establish an auditorium fund.
(b) Except as provided in sections 8.8 and 9.5 of this chapter, the
county treasurer shall deposit in this fund all amounts received under
this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in the fund shall be used by the county for the financing,
construction, renovation, improvement, and equipping of a county
auditorium or auditorium renovation resulting in a new convention
center and related parking facilities.
SOURCE: IC 6-9-20-8.8; (09)HE1514.1.11. -->
SECTION 11. IC 6-9-20-8.8 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]:
Sec. 8.8. (a) If the tax imposed under section 3 of this
chapter is continued to finance the acquisition, construction, and
equipping of an arena and other facilities that serve or support the
arena activities, the county treasurer shall determine whether
there is any food and beverage tax revenue under this chapter that
is not required to be deposited and held to:
(1) pay any debt service on bonds issued or rentals on leases
entered into by January 1, 2009, for which a pledge of
revenues of the food and beverage tax has been made by the
county as set forth in section 8.7 of this chapter; or
(2) provide for a debt service reserve related to the bonds or
leases described in subdivision (1).
(b) Before the twentieth day of each month, the county treasurer
shall determine whether there is excess food and beverage tax
revenue under subsection (a) and by the last day of that month
transfer the excess food and beverage tax revenue to the fiscal
officer of the most populated municipality in the county. The
municipal fiscal officer shall deposit the excess food and beverage
tax revenue in a municipal arena fund. Any money earned from the
investment of money in the municipal arena fund becomes a part
of the municipal arena fund. Money in the municipal arena fund
shall be used by the most populated municipality in the county for
financing the acquisition, construction, and equipping of an arena
and other facilities that serve or support the arena activities. This
money shall be retained in the municipal arena fund until applied
or transferred to another fund pledged to the payment of debt
service on bonds, rent on leases, or other obligations incurred to
finance the facilities.
SOURCE: IC 6-9-20-8.9; (09)HE1514.1.12. -->
SECTION 12. IC 6-9-20-8.9 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]:
Sec. 8.9. (a) If the tax imposed under section 3 of this
chapter is continued to finance the acquisition, construction, and
equipping of an arena and other facilities that serve or support the
arena activities, the most populated municipality in the county may
issue bonds, enter into leases, or incur other obligations to:
(1) pay any costs associated with the financing, acquisition,
construction, and equipping of the arena and other facilities
that serve or support the arena activities; or
(2) refund bonds issued or other obligations incurred under
this chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date when the previous bonds or other obligations
will be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this
section:
(1) are payable from money provided in this chapter, any
other revenues available to the municipality, or any
combination of these sources;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may not have a term ending more than thirty (30) years
after the first February 1 following the date on which
construction of the arena and other facilities that serve or
support the arena activities is estimated to be completed;
(4) may be payable at any regular designated intervals and
may be paid in unequal amounts if the municipality
reasonably expects to pay the debt service from funds other
than property taxes that are exempt from the levy limitations
of IC 6-1.1-18.5 (even if the municipality has pledged to levy
property taxes to pay the debt service if those other funds are
insufficient); and
(5) may, in the discretion of the municipality, be sold at a
negotiated sale at a price to be determined by the municipality
or in accordance with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term ending not later than thirty (30) years
after the first February 1 following the date on which
construction of the arena and other facilities that serve or
support the arena activities is estimated to be completed;
(2) may be payable at any regular designated intervals and
may be paid in unequal amounts if the municipality
reasonably expects to pay the lease rentals from funds other
than property taxes that are exempt from the levy limitations
of IC 6-1.1-18.5 (even if the municipality has pledged to levy
property taxes to pay the lease rentals if those other funds are
insufficient);
(3) may provide for payments from revenues under this
chapter, any other revenues available to the municipality, or
any combination of these sources;
(4) may provide that payments by the municipality to the
lessor are required only to the extent and only for the time
that the lessor is able to provide the leased facilities in
accordance with the lease;
(5) must be based upon the value of the facilities leased; and
(6) may not create a debt of the municipality for purposes of
the Constitution of the State of Indiana.
(d) A lease may be entered into by the municipal executive after
a public hearing of the municipal fiscal body at which all interested
parties are provided the opportunity to be heard. After the public
hearing, the municipal executive may approve the execution of the
lease on behalf of the municipality only if:
(1) the municipal executive finds that the service to be
provided throughout the life of the lease will serve the public
purpose of the municipality and is in the best interests of its
residents; and
(2) the lease is approved by an ordinance of the municipal
fiscal body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than
thirty (30) days after the adoption of a bond ordinance or the
municipal executive's action approving the execution of the lease.
(f) Notwithstanding the provisions of this chapter or any other
law, instead of issuing bonds, entering into leases, or incurring
obligations in whole or in part under this chapter, the most
populated municipality in the county may cause bonds to be issued,
leases to be entered into, or obligations to be incurred under this
subsection to finance the acquisition, construction, and equipping
of an arena and other facilities that serve or support the arena. The
bonds, leases, or obligations:
(1) must be issued, entered into, or incurred by any special
taxing district, agency, department, or instrumentality of or
in the municipality, under any other law by which bonds may
be issued, leases may be entered into, or obligations incurred;
(2) must be payable from money provided under this chapter,
from any other revenues available to the municipality or any
special taxing district, agency, department, or instrumentality
of or in the municipality, or any combination of these sources;
(3) must have a term ending not later than thirty (30) years
after the first February 1 following the date on which
construction of the arena and other facilities that serve or
support the arena activities is estimated to be completed; and
(4) may be payable at any regular designated intervals and
may be paid in unequal amounts if the municipality, special
taxing district, agency, department, or instrumentality of or
in the municipality reasonably expects to pay the debt service
or lease rentals from funds other than property taxes that are
exempt from the levy limitations of IC 6-1.1-18.5 (even if the
municipality or any special taxing district, agency,
department, or instrumentality of or in the municipality has
pledged to levy property taxes to pay the debt service or lease
rentals if those other funds are insufficient).
SOURCE: IC 6-9-20-9; (09)HE1514.1.13. -->
SECTION 13. IC 6-9-20-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9. With respect to
(1) bonds for which a pledge of airport authority revenues has
been made by the airport authority, the Indiana general assembly
covenants with the airport authority and the purchasers of those
bonds that:
(A) this chapter will not be repealed or amended in any
manner that will adversely affect the imposition or collection
of the tax imposed by this chapter; and
(B) this chapter will not be amended in any manner that will
change the purpose for which revenues from the tax imposed
by this chapter may be used;
as long as the principal of or interest on any of those bonds is
unpaid; and
(2) bonds, leases, or other obligations for which a pledge of
revenues of the food and beverage tax imposed under this chapter
has been made by the county as set forth in section 8.7 or 8.9 of
this chapter, and bonds issued by a lessor that are payable from
lease rentals, the general assembly covenants with the county, the
most populated municipality in the county, and the purchasers
or owners of the bonds or other obligations described in this
subdivision that this chapter will not be repealed or amended in
any manner that will adversely affect the imposition or collection
of the food and beverage tax imposed by this chapter as long as
the principal of any bonds, the interest on any bonds, or the lease
rentals due under any lease are unpaid.
SOURCE: IC 6-9-20-9.5; (09)HE1514.1.14. -->
SECTION 14. IC 6-9-20-9.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 9.5. If:
(1) the county treasurer has certified to the treasurer of state
that:
(A) the last of the bonds issued to finance the
improvements to a county auditorium or auditorium
renovation resulting in a new convention center and
related parking facilities; and
(B) the last of any bonds issued to refund the bonds
referred to in clause (A);
have been completely paid or defeased as to both principal
and interest; and
(2) the county fiscal body has made a determination to
continue the tax to finance the acquisition, construction, and
equipping of an arena and other facilities that serve or
support the arena activities;
the amounts received from the taxes imposed under this chapter
shall be paid monthly by the treasurer of state to the fiscal officer
of the most populated municipality in the county upon warrants
issued by the auditor of state. The fiscal officer shall deposit any
amounts received under this section in the municipal arena fund.
SOURCE: IC 6-9-20-11; (09)HE1514.1.15. -->
SECTION 15. IC 6-9-20-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 11. The financing of:
(1) improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related
parking facilities; and
(2) the acquisition, construction, and equipping of an arena
and other facilities that serve or support the arena activities;
serves a public purpose and is of benefit to the general welfare of the
county by enhancing cultural activities and improving the quality of life
in the county and encouraging investment, economic growth, and
diversity.
SOURCE: IC 6-9-27-9.5; (09)HE1514.1.16. -->
SECTION 16. IC 6-9-27-9.5, AS AMENDED BY P.L.184-2006,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010]: Sec. 9.5. (a) A city shall use money in the fund
established under section 8.5 of this chapter for only the following:
(1) Renovating the city hall.
(2) Constructing new police or fire stations, or both.
(3) Improving the city's sanitary sewers or wastewater treatment
facilities, or both.
(4) Improving the city's storm water drainage systems.
(5) Other projects involving the city's water system or sanitary
sewer system or protecting the city's well fields, as determined by
the city fiscal body.
Money in the fund may not be used for the operating costs of a project.
In addition, the city may not initiate a project under this chapter after
December 31, 2015.
(b) The fiscal body of the city may pledge money in the fund to pay
bonds issued, loans obtained, and lease payments or other obligations
incurred by or on behalf of the city or a special taxing district in the city
to provide the projects described in subsection (a).
(c) Subsection (b) applies only to bonds, loans, lease payments, or
obligations that are issued, obtained, or incurred after the date on which
the tax is imposed under section 3 of this chapter.
(d) A pledge under subsection (b) is enforceable under IC 5-1-14-4.
SOURCE: IC 6-9-33-5; (09)HE1514.1.17. -->
SECTION 17. IC 6-9-33-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. The county
supplemental food and beverage tax imposed on a food or beverage
transaction described in section 4 of this chapter may not exceed one
percent (1%) of the gross retail income received by the merchant from
the transaction. For purposes of this chapter, the gross retail income
received by the retail merchant from such a transaction does not
include the amount of tax imposed on the transaction under IC 6-2.5.
or IC 6-9-23.
SOURCE: IC 6-9-33-8; (09)HE1514.1.18. -->
SECTION 18. IC 6-9-33-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 8. (a) If a tax is
imposed under section 3 of this chapter, the county treasurer shall
establish a supplemental coliseum improvement fund. The county
treasurer shall deposit in this fund all amounts received from the tax
imposed under this chapter. Money in this fund:
(1) may be appropriated only
(1) for acquisition, improvement, remodeling, or expansion of; or
(2) to retire or advance refund bonds issued, loans obtained, or
lease payments incurred under IC 36-1-10 (referred to in this
chapter as "obligations") to remodel, expand, improve, or acquire
an athletic and exhibition coliseum in existence before the
effective date of an ordinance adopted under section 3 of this
chapter; and
(2) shall be used to make transfers required by subsection (b).
(b) There is established a food and beverage tax reserve account
to be administered by the capital improvement board of managers
(IC 36-10-8). The money that is deposited in the supplemental
coliseum improvement fund after December 31, 2009, and is not
needed in a year to make payments on obligations for which a
pledge of revenue under this chapter was made before January 1,
2009, shall be transferred to the capital improvement board. The
county treasurer shall make the transfer before February 1 of the
following year. The capital improvement board shall deposit the
money it receives in the board's food and beverage tax reserve
account. Money in the reserve account may not be withdrawn or
transferred during the year it is received except to make transfers
back to the county to make payments on obligations for which a
pledge of revenue under this chapter was made before January 1,
2009. However, the capital improvement board may transfer:
(1) interest earned on money in the reserve account; and
(2) an amount equal to the balance that has been held in the
reserve account for at least twelve (12) months;
to the board's capital improvement fund established by
IC 36-10-8-12.
(c) Excess revenue transferred under subsection (b) to the
capital improvement board of managers may not be used to:
(1) provide funding for improvements initiated before
January 1, 2009, that are located in the area bounded on the
north by Jefferson Boulevard, on the east by Harrison Street,
on the south by Breckenridge Street, and on the west by
Ewing Street as those public ways were located on January 1
2009, as part of the Harrison Square project; or
(2) pay operational expenses for any facilities of the
municipality.
SOURCE: IC 6-9-33-9; (09)HE1514.1.19. -->
SECTION 19. IC 6-9-33-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 9.
(a) The county may
enter into an agreement under which amounts deposited in, or to be
deposited in, the supplemental coliseum expansion fund are pledged to
payment of obligations issued to finance the remodeling, expansion, or
maintenance of an athletic and exhibition coliseum under section 8 of
this chapter.
(b) (a) Obligations entered into before January 1, 2009, for the
acquisition, expansion, remodeling, and improvement of an athletic and
exhibition coliseum shall be retired by using money collected from a
tax imposed under this chapter.
(c) (b) With respect to obligations for which a pledge has been made
under subsection (a), this section before January 1, 2009, the general
assembly covenants with the holders of these obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the tax
imposed under this chapter; and
(2) this chapter will not be amended in any manner that will
change the purpose for which revenues from the tax imposed
under this chapter may be used;
as long as the payment of any of those obligations is outstanding.
SOURCE: IC 6-9-33-11; (09)HE1514.1.20. -->
SECTION 20. IC 6-9-33-11 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2009]: Sec. 11. On or before March 31 each year, the executive
director of the World War Memorial Coliseum shall submit to the
capital improvement board of managers an annual report of the
operations of the coliseum.
SOURCE: IC 6-9-41; (09)HE1514.1.21. -->
SECTION 21. IC 6-9-41 IS ADDED TO THE INDIANA CODE AS
A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]:
Chapter 41. Monroe County Food and Beverage Tax
Sec. 1. This chapter applies to Monroe County.
Sec. 2. Except as provided in sections 3, 4, and 9(b) of this
chapter, the definitions in IC 6-9-12-1 and IC 36-1-2 apply
throughout this chapter.
Sec. 3. As used in this chapter, "city" means the city of
Bloomington.
Sec. 4. As used in this chapter, "county" means Monroe County.
Sec. 5. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage
tax, on those transactions described in section 6 of this chapter.
The effective date of an ordinance adopted under this subsection
must be after December 31, 2009.
(b) If the fiscal body adopts an ordinance under subsection (a),
the fiscal body shall immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue.
(c) If the fiscal body adopts an ordinance under subsection (a),
the county food and beverage tax applies to transactions that occur
after the last day of the month that succeeds the month in which
the ordinance is adopted. However, if an ordinance is adopted
before December 1, 2009, and the ordinance takes effect January
1, 2010, the tax applies to transactions after December 31, 2009.
Sec. 6. (a) Except as provided in subsection (c), a tax imposed
under section 5 of this chapter applies to any transaction in which
food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided
by a retail merchant;
(2) in the county in which the tax is imposed; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include
transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a
retail merchant for sale as a single item (other than food that
is only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal
foods requiring cooking by the consumer as recommended by
the federal Food and Drug Administration in chapter 3,
subpart 3-401.11 of its Food Code so as to prevent food borne
illnesses); or
(4) food sold with eating utensils provided by a retail
merchant, including plates, knives, forks, spoons, glasses,
cups, napkins, or straws (for purposes of this subdivision, a
plate does not include a container or packaging used to
transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5.
Sec. 7. The county food and beverage tax imposed on a food or
beverage transaction described in section 6 of this chapter equals
one percent (1%) of the gross retail income received by the
merchant from the transaction. For purposes of this chapter, the
gross retail income received by the retail merchant from the
transaction does not include the amount of tax imposed on the
transaction under IC 6-2.5.
Sec. 8. If an ordinance is not adopted under section 9 of this
chapter, the tax that may be imposed under section 5 of this
chapter shall be imposed, paid, and collected in the same manner
that the state gross retail tax is imposed, paid, and collected under
IC 6-2.5. However, the return to be filed for the payment of the tax
under this chapter may be made separately or may be combined
with the return filed for the payment of the state gross retail tax,
as prescribed by the department of state revenue.
Sec. 9. (a) The county fiscal body may adopt an ordinance to
require that the tax imposed under section 5 of this chapter be
reported on forms approved by the county treasurer and that the
tax be paid monthly to the county treasurer. If an ordinance is
adopted under this subsection, the tax shall be paid to the county
treasurer not more than twenty (20) days after the end of the
month in which the tax is collected. If an ordinance is not adopted
under this subsection, the tax shall be imposed, paid, and collected
in exactly the same manner as the state gross retail tax is imposed,
paid, and collected under IC 6-2.5.
(b) If an ordinance is adopted under this section, all of the
provisions of IC 6-2.5 relating to rights, duties, liabilities,
procedures, penalties, definitions, exemptions, and administration
apply to the imposition and administration of the tax imposed
under section 5 of this chapter, except to the extent those
provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county
treasurer.
(c) For purposes of this chapter, the terms "person" and "gross
retail income" have the same meaning in this section as set forth in
IC 6-2.5, except that "person" does not include state supported
educational institutions. If the tax is paid to the department of state
revenue, the returns to be filed for the payment of the tax under
this section may be either a separate return or may be combined
with the return filed for the payment of the state gross retail tax as
the department of state revenue may by rule determine.
Sec. 10. If an ordinance is not adopted under section 9 of this
chapter, the amounts received from the county food and beverage
tax imposed under section 5 of this chapter shall be paid monthly
by the treasurer of state to the county treasurer upon warrants
issued by the auditor of state.
Sec. 11. (a) If an ordinance is adopted under section 5 of this
chapter, the county treasurer shall establish a food and beverage
tax receipts fund.
(b) The county treasurer shall deposit in the fund county food
and beverage tax revenue that the county treasurer receives.
(c) Any money earned from the investment of money in the fund
becomes part of the fund.
(d) Money in the fund at the end of the county fiscal year does
not revert to the county general fund.
Sec. 12. (a) If an ordinance is adopted under section 5 of this
chapter, the fiscal officer of the city shall establish a food and
beverage tax receipts fund.
(b) The fiscal officer shall deposit in the fund county food and
beverage tax revenue that the fiscal officer receives.
(c) Any money earned from the investment of money in the fund
becomes part of the fund.
(d) Money in the fund at the end of the city fiscal year does not
revert to the city general fund.
Sec. 13. (a) Each month, the county auditor shall distribute the
county food and beverage tax revenue received by the county
treasurer between the city and the county according to the location
where the county food and beverage tax was collected. If the
county food and beverage tax was collected in the city, the city
must receive the revenue. If the county food and beverage tax was
collected in the part of the county that is outside the city, the
county must receive the revenue.
(b) Distribution of county food and beverage tax revenue to the
city must be on warrants issued by the county auditor.
Sec. 14. The county's share of county food and beverage tax
revenue deposited in the county food and beverage tax receipts
fund may be used only to finance, refinance, construct, operate, or
maintain a convention center, a conference center, or related
tourism or economic development projects.
Sec. 15. Money deposited in the city food and beverage tax
receipts fund may be used only to finance, refinance, construct,
operate, or maintain a convention center, a conference center, or
related tourism or economic development projects.
Sec. 16. (a) In order to coordinate and assist efforts of the
county and city fiscal bodies regarding the utilization of food and
beverage tax receipts, an advisory commission shall be established
and composed of the following individuals:
(1) Three (3) members who are owners of retail facilities that
sell food or beverages subject to the county food and beverage
tax imposed under this chapter appointed by the city and
county executive.
(2) The president of the county executive.
(3) A member of the county fiscal body appointed by the
members of the county fiscal body.
(4) The city executive.
(5) A member of the city legislative body appointed by the
members of the city legislative body.
(b) The county and city legislative bodies must request the
advisory commission's recommendations concerning the
expenditure of any food and beverage tax funds collected under
this chapter. The county or city legislative body may not adopt any
ordinance or resolution requiring the expenditure of food and
beverage tax collected under this chapter without the approval, in
writing, of a majority of the members of the advisory commission.
SOURCE: IC 34-25-2-1; (09)HE1514.1.22. -->
SECTION 22. IC 34-25-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 1. (a) At or after the
time of filing a complaint, the plaintiff may have an attachment against
the property of the defendant, in the cases described in subsection (b)
and in the manner described in this chapter.
(b) The plaintiff may attach property when the action is for the
recovery of money and the defendant:
(1) is, or one (1) of several defendants is, a foreign corporation or
a nonresident of Indiana;
(2) is, or one (1) of several defendants is, secretly leaving or has
left Indiana with intent to defraud:
(A) the defendant's creditors;
(B) the state;
(C) a municipal corporation;
(D) a political subdivision; or
(E) a school corporation (as defined in IC 20-18-2-16(c));
(3) is concealed so that a summons cannot be served upon the
defendant;
(4) is removing or about to remove the defendant's property
subject to execution, or a material part of the property, outside
Indiana, not leaving enough behind to satisfy the plaintiff's claim;
(5) has sold, conveyed, or otherwise disposed of the defendant's
property subject to execution, or permitted the property to be sold
with the fraudulent intent to cheat, hinder, or delay:
(A) the defendant's creditors;
(B) the state;
(C) a municipal corporation;
(D) a political subdivision; or
(E) a school corporation (as defined in IC 20-18-2-16(c));
or
(6) is about to sell, convey, or otherwise dispose of the defendant's
property subject to execution with the fraudulent intent to cheat,
hinder, or delay:
(A) the defendant's creditors;
(B) the state;
(C) a municipal corporation;
(D) a political subdivision; or
(E) a school corporation (as defined in IC 20-18-2-16(c)).
(c) The plaintiff is entitled to an attachment for the causes
mentioned in subsection (b)(2), (b)(4), (b)(5), and (b)(6) whether the
cause of action is due or not.
SOURCE: IC 34-25-2-5; (09)HE1514.1.23. -->
SECTION 23. IC 34-25-2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 5. Except for actions
filed by the attorney general under IC 5-11-5-1 or IC 5-11-6-1, the
plaintiff or a person representing the plaintiff shall execute a written
undertaking, with sufficient surety, to be approved by the clerk, payable
to the defendant, to the effect that the plaintiff will:
(1) duly prosecute the proceeding in attachment; and
(2) pay all damages that may be sustained by the defendant if the
proceedings of the plaintiff are wrongful and oppressive.
SOURCE: IC 36-1-12-4.9; (09)HE1514.1.24. -->
SECTION 24. IC 36-1-12-4.9 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 4.9. (a) This section applies to a
public work for the routine operation, routine repair, or routine
maintenance of existing structures, buildings, or real property if
the cost of the public work is estimated to be less than one hundred
fifty thousand dollars ($150,000).
(b) The board may award a contract for public work described
in subsection (a) in the manner provided in IC 5-22.
SOURCE: IC 36-7-31.3-8; (09)HE1514.1.25. -->
SECTION 25. IC 36-7-31.3-8, AS AMENDED BY P.L.1-2006,
SECTION 570, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 8. (a) A designating body may
designate as part of a professional sports and convention development
area any facility that is:
(1) owned by the city, the county, a school corporation, or a board
under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and
used by a professional sports franchise for practice or competitive
sporting events; or
(2) owned by the city, the county, or a board under IC 36-9-13,
IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used as one (1) of
the following:
(A) A facility used principally for convention or tourism
related events serving national or regional markets.
(B) An airport.
(C) A museum.
(D) A zoo.
(E) A facility used for public attractions of national
significance.
(F) A performing arts venue.
(G) A county courthouse registered on the National Register
of Historic Places.
A facility may not include a private golf course or related
improvements. The tax area may include only facilities described in
this section and any parcel of land on which a facility is located. An
area may contain noncontiguous tracts of land within the city, county,
or school corporation.
(b) Except for a tax area that is located in a city having a population
of:
(1) more than one hundred fifty thousand (150,000) but less than
five hundred thousand (500,000); or
(2) more than ninety thousand (90,000) but less than one hundred
five thousand (105,000);
a tax area must include at least one (1) facility described in subsection
(a)(1).
(c) A tax area may contain other facilities not owned by the
designating body if:
(1) the facility is owned by a city, the county, a school
corporation, or a board established under IC 36-9-13, IC 36-10-8,
IC 36-10-10, or IC 36-10-11; and
(2) an agreement exists between the designating body and the
owner of the facility specifying the distribution and uses of the
covered taxes to be allocated under this chapter.
(d) This subsection applies to all tax areas located in a county
having a population of more than three hundred thousand
(300,000) but less than four hundred thousand (400,000). The
facilities located at an Indiana University-Purdue University
regional campus are added to the tax area designated by the
county. The maximum amount of covered taxes that may be
captured in all tax areas located in the county is three million
dollars ($3,000,000) per year, regardless of the designating body
that established the tax area. The county option income taxes
imposed under IC 6-3.5 that are captured must be counted first
toward this maximum.
SOURCE: IC 36-7-31.3-10; (09)HE1514.1.26. -->
SECTION 26. IC 36-7-31.3-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 10. (a) A tax area must
be established by resolution. A resolution establishing a tax area must
provide for the allocation of covered taxes attributable to a taxable
event or covered taxes earned in the tax area to the professional sports
and convention development area fund established for the city or
county. The allocation provision must apply to the entire tax area.
However, for all tax areas located in a county having a population
of more than three hundred thousand (300,000) but less than four
hundred thousand (400,000), the allocation each year must be as
follows:
(1) The first two million six hundred thousand dollars
($2,600,000) shall be transferred to the county treasurer for
deposit in the supplemental coliseum improvement fund.
(2) The remaining amount shall be transferred to the
treasurer of the joint county-city capital improvement board
in the county.
The resolution must provide the tax area terminates not later than
December 31, 2027.
(b) In addition to subsection (a), all of the salary, wages, bonuses,
and other compensation that are:
(1) paid during a taxable year to a professional athlete for
professional athletic services;
(2) taxable in Indiana; and
(3) earned in the tax area;
shall be allocated to the tax area if the professional athlete is a member
of a team that plays the majority of the professional athletic events that
the team plays in Indiana in the tax area.
(c) For a tax area not located in a county having a population of
more than three hundred thousand (300,000) but less than four
hundred thousand (400,000), the total amount of state revenue
captured by the tax area may not exceed five dollars ($5) per resident
of the city or county per year for twenty (20) consecutive years .
(d) The resolution establishing the tax area must designate the
facility or proposed facility and the facility site for which the tax area
is established.
(e) The department may adopt rules under IC 4-22-2 and guidelines
to govern the allocation of covered taxes to a tax area.
SOURCE: IC 36-10-8-4; (09)HE1514.1.27. -->
SECTION 27. IC 36-10-8-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 4. (a) The board is
composed of seven (7) members.
(b) The county executive shall determine in the creating ordinance
which units within the county shall make appointments to the board. In
addition, the creating ordinance must provide that no more than four
(4) of the members be affiliated with the same political party. The
creating ordinance must also provide staggered terms for the
appointments.
(c) Notwithstanding subsection (b), if a board was created under
IC 18-7-18 (before its repeal on February 24, 1982), three (3) members
shall be appointed by the executive of the second class city and three
(3) members shall be appointed by the executive of the county. Those
members shall select the seventh member, who serves as president.
One (1) of the members appointed by the city executive must be
engaged in the hotel or motel business in the city. The members
appointed by the county executive must be residents of the area of the
county outside the corporate boundaries of the city. No more than two
(2) of the members appointed by the city executive may be affiliated
with the same political party and no more than two (2) of the members
appointed by the county executive may be affiliated with the same
political party. In addition, each member must have been a resident of
the county for at least one (1) year immediately preceding his
appointment. Initial terms of the members are as follows:
(1) One (1) of the members appointed by each appointing
authority for a term ending January 15 of the year following the
appointment.
(2) Two (2) of the members appointed by each appointing
authority for a term ending January 15 of the second year
following the appointment.
(3) The seventh member serves for a term ending January 15 of
the second year following the appointment.
(d) Subsequent terms of members are for two (2) years beginning on
January 15 and until a successor is appointed and qualified. A member
may be reappointed after his term has expired.
(e) If a vacancy occurs on the board, the appointing authority shall
appoint a new member. That member serves for the remainder of the
vacated term.
(f) A board member may be removed for cause by the appointing
authority who appointed him.
(g) Each member, before entering upon his duties, shall take and
subscribe an oath of office in the usual form. The oath shall be
endorsed upon his certificate of appointment. The certificate shall be
promptly filed with the records of the board. However, if the board was
created under IC 18-7-18 (before its repeal on February 24, 1982), the
certificate shall be filed with the clerk of the circuit court of the county
in which the board is created.
(h) A member may not receive a salary, but is entitled to
reimbursement for any expenses necessarily incurred in the
performance of his duties.
SOURCE: IC 36-10-8-6; (09)HE1514.1.28. -->
SECTION 28. IC 36-10-8-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 6. The board may,
acting under the name "(name of county) county capital improvement
board of managers", or, if the board was created under IC 18-7-18
(before its repeal on February 24, 1982),
"(name of the city) and (name
of the county) county convention and tourism authority", "(name of
the county) and (name of the city) capital improvement board of
managers", do the following:
(1) Acquire by grant, purchase, gift, devise, lease, or otherwise,
and hold, use, sell, lease, or dispose of, real and personal property
and any rights and interests in it necessary or convenient for the
exercise of its powers under this chapter.
(2) Construct, reconstruct, repair, remodel, enlarge, extend, or add
to any capital improvement under this chapter and condemn,
appropriate, lease, rent, purchase, and hold any real property,
rights-of-way, materials, or personal property needed for the
purposes of this chapter, even if it is already held for a
governmental or public use.
(3) Control and operate a capital improvement, and receive and
collect money due to the operation or otherwise relating to the
capital improvement, including employing an executive manager
and other agents and employees that are necessary for the
acquisition, construction, and proper operation of the
improvements and fixing the compensation of all employees with
a contract of employment or other arrangement terminable at the
will of the board. However, a contract may be entered into with an
executive manager and associate manager for a period not longer
than four (4) years at one (1) time and may be extended from time
to time for the same or shorter periods.
(4) Let concessions for the operation of restaurants, cafeterias,
public telephones, news and cigar stands, vending machines,
caterers, and all other services considered necessary or desirable
for the operation of a capital improvement.
(5) Lease a capital improvement or a part of it to any association,
corporation, or individual, with or without the right to sublet.
(6) Fix charges and establish rules and regulations governing the
use of a capital improvement.
(7) Accept gifts or contributions from individuals, corporations,
limited liability companies, partnerships, associations, trusts, or
foundations and funds, loans, or advances on the terms that the
board considers necessary or desirable from the United States, the
state, or a political subdivision or department of either, including
entering into and carrying out contracts and agreements in
connection with this subdivision.
(8) Acquire the site for a capital improvement, or a part of a site
by conveyance from the redevelopment commission of a city
within the county in which the board is created or from any other
source, on the terms that may be agreed upon.
(9) If the board was created under IC 18-7-18 (before its repeal on
February 24, 1982), exercise within and in the name of the county
the power of eminent domain under general statutes governing the
exercise of the power for a public purpose.
(10) Receive and collect all money due for the use or leasing of
a capital improvement and from concessions and other contracts,
and expend the money for proper purposes, but any employees or
members of the board authorized to receive, collect, and expend
money must be covered by a fidelity bond, the amount of which
shall be fixed by the board. Funds may not be disbursed by an
employee or member of the board without prior specific approval
by the board.
(11) Provide coverage for its employees under IC 22-3 and
IC 22-4.
(12) Purchase public liability and other insurance considered
desirable.
(13) Make and enter into all contracts and agreements necessary
or incidental to the performance of its duties and the execution of
its powers under this chapter, including the enforcement of them.
(14) Maintain and repair a capital improvement and all equipment
and facilities that are a part of it, including the employment of a
building superintendent and other employees that are necessary
to maintain the capital improvement.
(15) Sue and be sued in its own name, service of process being
had upon the president or vice president of the board or by
leaving a copy at the board's office.
(16) Prepare and publish descriptive material and literature
relating to the facilities and advantages of a capital improvement
and do all other acts that the board considers necessary to
promote and publicize the capital improvement and serve the
commercial, industrial, and cultural interests of Indiana and its
citizens by the use of the capital improvement. It may assist and
cooperate with public, governmental, and private agencies and
groups for these purposes.
(17) Promote the development and growth of the convention and
visitor industry in the county.
(18) Transfer money from the capital improvement fund
established by this chapter to any Indiana not-for-profit
corporation for the promotion and encouragement of conventions,
trade shows, visitors, and special events in the county.
SOURCE: IC 36-10-8-16; (09)HE1514.1.29. -->
SECTION 29. IC 36-10-8-16, AS AMENDED BY P.L.146-2008,
SECTION 796, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 16. (a) A capital improvement may
be financed in whole or in part by the issuance of general obligation
bonds of the county or, if the
authority board was created under
IC 18-7-18 (before its repeal on February 24, 1982), also of the city, if
the board determines that the estimated annual net income of the
capital improvement, plus the estimated annual tax revenues to be
derived from any tax revenues made available for this purpose, will not
be sufficient to satisfy and pay the principal of and interest on all bonds
issued under this chapter, including the bonds then proposed to be
issued.
(b) If the board desires to finance a capital improvement in whole
or in part as provided in this section, it shall have prepared a resolution
to be adopted by the county executive authorizing the issuance of
general obligation bonds, or, if the
authority board was created under
IC 18-7-18 (before its repeal on February 24, 1982), by the fiscal body
of the city authorizing the issuance of general obligation bonds. The
resolution must set forth an itemization of the funds and assets received
by the board, together with the board's valuation and certification of the
cost. The resolution must state the date or dates on which the principal
of the bonds is payable, the maximum interest rate to be paid, and the
other terms upon which the bonds shall be issued. The board shall
submit the proposed resolution to the proper officers, together with a
certificate to the effect that the issuance of bonds in accordance with
the resolution will be in compliance with this section. The certificate
must also state the estimated annual net income of the capital
improvement to be financed by the bonds, the estimated annual tax
revenues, and the maximum amount payable in any year as principal
and interest on the bonds issued under this chapter, including the bonds
proposed to be issued, at the maximum interest rate set forth in the
resolution. The bonds issued may mature over a period not exceeding
forty (40) years from the date of issue.
(c) Upon receipt of the resolution and certificate, the proper officers
may adopt them and take all action necessary to issue the bonds in
accordance with the resolution. An action to contest the validity of
bonds issued under this section may not be brought after the fifteenth
day following the receipt of bids for the bonds.
(d) The provisions of all general statutes relating to:
(1) the filing of a petition requesting the issuance of bonds and
giving notice;
(2) the right of:
(A) taxpayers and voters to remonstrate against the issuance of
bonds in the case of a proposed bond issue described by
IC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of a
proposed bond issue described by IC 6-1.1-20-3.5(a);
(3) the giving of notice of the determination to issue bonds;
(4) the giving of notice of a hearing on the appropriation of the
proceeds of bonds;
(5) the right of taxpayers to appear and be heard on the proposed
appropriation;
(6) the approval of the appropriation by the department of local
government finance; and
(7) the sale of bonds at public sale;
apply to the issuance of bonds under this section.
SOURCE: IC 36-10-8-21; (09)HE1514.1.30. -->
SECTION 30. IC 36-10-8-21 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 21. (a) This section applies only
to a board that was created under IC 18-7-18 (before its repeal on
February 24, 1982).
(b) On or before March 31 each year, the executive manager
shall submit to the board an annual report of the operations of the
convention and visitor center.
SOURCE: IC 6-9-20-7; IC 6-9-20-8; IC 6-9-23; IC 6-9-33-10. ;
(09)HE1514.1.31. -->
SECTION 31. THE FOLLOWING ARE REPEALED [EFFECTIVE
JULY 1, 2009]: IC 6-9-20-7; IC 6-9-20-8; IC 6-9-23; IC 6-9-33-10.
SOURCE: ; (09)HE1514.1.32. -->
SECTION 32. [EFFECTIVE UPON PASSAGE] A large
percentage of the land in the city of Bloomington and in Monroe
County is not taxable because the land is owned by the state or the
federal government, which puts the city and the county at a
disadvantage in their ability to fund projects. These special
circumstances require legislation particular to the city and county.
SOURCE: ; (09)HE1514.1.33. -->
SECTION 33.
An emergency is declared for this act.
HEA 1514 _ CC 1
Figure
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