HB 1190-1_ Filed 02/17/2012, 13:37
Adopted 2/20/2012

COMMITTEE REPORT




MADAM PRESIDENT:

    The Senate Committee on Appropriations, to which was referred House Bill No. 1190, has had the same under consideration and begs leave to report the same back to the Senate with the recommendation that said bill be AMENDED as follows:

    Replace the effective date in SECTION 11 with "[EFFECTIVE JULY 1, 2012]".

SOURCE: Page 2, line 4; (12)AM119001.2. -->     Page 2, delete lines 4 through 42, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-4.2; (12)AM119001.2. -->     "SECTION 2. IC 6-1.1-4-4.2 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 4.2. (a) The county assessor of each county shall, before July 1, 2013, and before July 1 of every fourth year thereafter, prepare and submit to the department of local government finance a reassessment plan for the county. The following apply to a reassessment plan prepared and submitted under this section:
        (1) The reassessment plan is subject to approval by the department of local government finance. The department of local government finance shall complete its review and approval of the reassessment plan before March 1 of the year following the year in which the reassessment plan is submitted by the county.
        (2) The department of local government finance shall determine the classes of real property to be used for purposes of this section.
        (3) Except as provided in subsection (b), the reassessment plan

must divide all parcels of real property in the county into four (4) different groups of parcels. Each group of parcels must contain approximately twenty-five percent (25%) of the parcels within each class of real property in the county.
        (5) Except as provided in subsection (b), all real property in each group of parcels shall be reassessed under the county's reassessment plan once during each four (4) year cycle.
        (6) The reassessment of a group of parcels in a particular class of real property must begin on July 1 of a year.
        (7) The reassessment of parcels:
            (A) must include a physical inspection of each parcel of real property in the group of parcels that is being reassessed; and
            (B) must be completed on or before March 1 of the year after the year in which the reassessment of the group of parcels begins.
        (8) For real property included in a group of parcels that is reassessed, the reassessment is the basis for taxes payable in the year following the year in which the reassessment is to be completed.

         (9) The reassessment plan must specify the dates by which the assessor must submit land values under section 13.6 of this chapter to the county property tax assessment board of appeals.
        (10) Subject to review and approval by the department of local government finance, the county assessor may modify the reassessment plan.

     (b) A county may submit a reassessment plan that provides for reassessing more than twenty-five percent (25%) of all parcels of real property in the county in a particular year. A plan may provide that all parcels are to be reassessed in one (1) year. However, a plan must cover a four (4) year period. All real property in each group of parcels must be reassessed under the county's reassessment plan once during each reassessment cycle.
    (c) The reassessment of the first group of parcels under a county's reassessment plan shall begin on July 1, 2014, and must be completed on or before March 1, 2015.
".

SOURCE: Page 3, line 1; (12)AM119001.3. -->     Page 3, delete lines 1 through 8.
    Page 4, line 13, strike "a".
    Page 4, line 14, after "property" insert " that is".
    Page 4, line 14, after "chapter" insert " and".
    Page 5, between lines 36 and 37, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-9; (12)AM119001.7. -->     "SECTION 7. IC 6-1.1-4-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 9. In order to maintain a just and equitable valuation of real property, the department of local government finance may adopt a resolution declaring its belief that it is necessary to reassess all or a portion of the real property located within this state. If the department of local government finance adopts a reassessment resolution and if either a township or a larger area is involved (for assessments before March 1, 2015) or one (1) or more groups of parcels under the county's reassessment plan are involved (for assessments after February 28, 2015), the department shall hold a hearing concerning the necessity for the reassessment at the courthouse of the county in which the property is located. The department of local government finance shall give notice of the time and place of the hearing in the manner provided in section 10 of this chapter. After the hearing, or if the area involved is less than a township (for assessments before March 1, 2015) or is less than one (1) group of parcels under the county's reassessment plan (for assessments after February 28, 2015), after the adoption of the resolution of the department of local government finance, the department may order any reassessment it deems necessary. The order shall specify the time within which the reassessment must be completed and the date the reassessment will become effective.".
SOURCE: Page 6, line 22; (12)AM119001.6. -->     Page 6, between lines 22 and 23, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-13; (12)AM119001.9. -->     "SECTION 9. IC 6-1.1-4-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE FEBRUARY 29, 2012 (RETROACTIVE)]: Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use.
    (b) The department of local government finance shall give written notice to each county assessor of:
        (1) the availability of the United States Department of Agriculture's soil survey data; and
        (2) the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity factors and the department of local government finance's notice of the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map for the March 1, 2012, assessment date, the soil productivity factors used for the March 1, 2011,

assessment date shall be used for the March 1, 2012, assessment date. New soil productivity factors shall be used for assessment dates occurring after March 1, 2012.
    (c) The department of local government finance shall by rule provide for the method for determining the true tax value of each parcel of agricultural land.
    (d) This section does not apply to land purchased for industrial, commercial, or residential uses.

SOURCE: IC 6-1.1-4-13.6; (12)AM119001.10. -->     SECTION 10. IC 6-1.1-4-13.6, AS AMENDED BY P.L.113-2010, SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. Not later than July 1, 2011, and every fourth year thereafter, The assessor determining the values of land shall submit the values to the county property tax assessment board of appeals by the dates specified in the county's reassessment plan under section 4.2 of this chapter.
    (b) If the county assessor fails to determine land values under subsection (a) before the July 1 deadline, deadlines in the county's reassessment plan under section 4.2 of this chapter, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the land values become effective, the department of local government finance shall determine the values.
    (c) The county assessor shall notify all township assessors in the county (if any) of the values. Assessing officials shall use the values determined under this section.
    (d) A petition for the review of the land values determined by a county assessor under this section may be filed with the department of local government finance not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must be signed by at least the lesser of:
        (1) one hundred (100) property owners in the county; or
        (2) five percent (5%) of the property owners in the county.
    (e) Upon receipt of a petition for review under subsection (d), the department of local government finance:
        (1) shall review the land values determined by the county assessor; and
        (2) after a public hearing, shall:
            (A) approve;
            (B) modify; or
            (C) disapprove;
        the land values.".
SOURCE: Page 8, line 20; (12)AM119001.8. -->     Page 8, delete lines 20 through 42, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-21.4; (12)AM119001.14. -->     "SECTION 14. IC 6-1.1-4-21.4 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:
        (1) The appraisal of one-third (1/3) of the parcels must be completed before October 1 of the year in which the group's reassessment under the county reassessment plan begins.
        (2) The appraisal of two-thirds (2/3) of the parcels must be completed before January 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.

         (3) The appraisal of all the parcels must be completed before March 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.
    (b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals
of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).
SOURCE: IC 6-1.1-4-22; (12)AM119001.15. -->     SECTION 15. IC 6-1.1-4-22, AS AMENDED BY P.L.136-2009, SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 22. (a) If any assessing official assesses or reassesses any real property under this article (including an annual adjustment under section 4.5 of this chapter) the official shall give notice to the taxpayer and the county assessor, by mail or by using electronic mail that includes a secure Internet link to the information in the notice, of the amount of the assessment or reassessment.
    (b) During a period of general reassessment, Each township or county assessor shall mail provide the notice required by this section within by the earlier of:
        (1)
ninety (90) days after the assessor:
            (1) (A) completes the appraisal of a parcel; or
            (2) (B) receives a report for a parcel from a professional appraiser or professional appraisal firm; or
        (2) April 10 of the year containing the assessment date for

which the assessment or reassessment first applies.
     (c) The notice required by this section is in addition to any required notice of assessment or reassessment included in a property tax statement under IC 6-1.1-22 or IC 6-1.1-22.5.
    (c) (d) The notice required by this section must include notice to the person of the opportunity to appeal the assessed valuation under IC 6-1.1-15-1.
    (d) (e) Notice of the opportunity to appeal the assessed valuation required under subsection (c) (d) must include the following:
        (1) The procedure that a taxpayer must follow to appeal the assessment or reassessment.
        (2) The forms that must be filed for an appeal of the assessment or reassessment.
        (3) Notice that an appeal of the assessment or reassessment requires evidence relevant to the true tax value of the taxpayer's property as of the assessment date.

SOURCE: IC 6-1.1-4-27.5; (12)AM119001.16. -->     SECTION 16. IC 6-1.1-4-27.5, AS AMENDED BY P.L.172-2011, SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county treasurer shall deposit all collections resulting from the property taxes that the county levies for the county's property reassessment fund.
    (b) With respect to the general reassessment of real property that is to commence on July 1, 2010, the county council of each county shall, for property taxes due in 2006, 2007, 2008, and 2009, levy in each year against all the taxable property in the county an amount equal to one-fourth (1/4) of the remainder of:
        (1) the estimated costs referred to in section 28.5(a) of this chapter; minus
        (2) the amount levied under this section by the county council for property taxes due in 2004 and 2005.
    (c) (b) With respect to a general reassessment of real property that is to commence on July 1, 2015, and each fifth year thereafter, under a county's reassessment plan under section 4.2 of this chapter, the county council of each county shall, for property taxes due in the year that the general reassessment is to commence and the four (4) years preceding that each year, levy against all the taxable property in the county an amount equal to one-fifth (1/5) of the estimated costs of the general reassessment under section 28.5 of this chapter for the group of parcels to be reassessed in that year.
    (d) (c) The department of local government finance shall give to each county council notice, before January 1 in a year, of the tax levies

required by this section for that year.
    (e) (d) The department of local government finance may raise or lower the property tax levy under this section for a year if the department determines it is appropriate because the estimated cost of:
        (1) a general reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter; or
        (2) making annual adjustments under section 4.5 of this chapter;
has changed.
    (f) (e) The county assessor may petition the county fiscal body to increase the levy under subsection (b) or (c) to pay for the costs of:
        (1) a general reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter;
        (2) verification under 50 IAC 21-3-2 of sales disclosure forms forwarded to the county assessor under IC 6-1.1-5.5-3; or
        (3) processing annual adjustments under section 4.5 of this chapter.
The assessor must document the needs and reasons for the increased funding.
    (g) (f) If the county fiscal body denies a petition under subsection (f), (e), the county assessor may appeal to the department of local government finance. The department of local government finance shall:
        (1) hear the appeal; and
        (2) determine whether the additional levy is necessary.".
    Delete page 9.

SOURCE: Page 10, line 1; (12)AM119001.10. -->     Page 10, delete lines 1 through 37.
    Page 12, delete lines 15 through 42 and insert:
SOURCE: IC 6-1.1-4-30; (12)AM119001.19. -->     "SECTION 19. IC 6-1.1-4-30 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 30. (a) In making any assessment or reassessment of real property in the interim between general reassessments under section 4 of this chapter, the rules, regulations, and standards for assessment are the same as those used in the preceding general reassessment.
     (b) In making any assessment or reassessment of real property between reassessments of that real property under a county's reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that real property in the preceding reassessment of that group of parcels under a county's reassessment plan.
SOURCE: IC 6-1.1-4-31; (12)AM119001.20. -->     SECTION 20. IC 6-1.1-4-31, AS AMENDED BY P.L.113-2010, SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE

JANUARY 1, 2013]: Sec. 31. (a) The department of local government finance shall periodically check the conduct of:
        (1) a general reassessment of property under section 4 of this chapter;
        (2) a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter;

        (2) (3) work required to be performed by local officials under 50 IAC 21; and
        (3) (4) other property assessment activities in the county, as determined by the department.
The department of local government finance may inform township assessors (if any), county assessors, and the presidents of county councils in writing if its check reveals that the general reassessment, the reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other property assessment activities are not being properly conducted, work required to be performed by local officials under 50 IAC 21 is not being properly conducted, or property assessments are not being properly made.
        (b) The failure of the department of local government finance to inform local officials under subsection (a) shall not be construed as an indication by the department that:
        (1) the general reassessment under section 4 of this chapter, a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other property assessment activities are being properly conducted;
        (2) work required to be performed by local officials under 50 IAC 21 is being properly conducted; or
        (3) property assessments are being properly made.
    (c) If the department of local government finance:
        (1) determines under subsection (a) that a general reassessment under section 4 of this chapter, a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other assessment activities for a general reassessment year or any other year are not being properly conducted; and
        (2) informs:
            (A) the township assessor (if any) of each affected township;
            (B) the county assessor; and
            (C) the president of the county council;
        in writing under subsection (a);


the department may order a state conducted assessment or reassessment under section 31.5 of this chapter to begin not less than sixty (60) days after the date of the notice under subdivision (2).
    (d) If the department of local government finance:
        (1) determines under subsection (a) that work required to be performed by local officials under 50 IAC 21 is not being properly conducted; and
        (2) informs:
            (A) the township assessor of each affected township (if any);
            (B) the county assessor; and
            (C) the president of the county council;
        in writing under subsection (a);
the department may conduct the work or contract to have the work conducted to begin not less than sixty (60) days after the date of the notice under subdivision (2). If the department determines during the period between the date of the notice under subdivision (2) and the proposed date for beginning the work or having the work conducted that work required to be performed by local officials under 50 IAC 21 is being properly conducted, the department may rescind the order.
    (e) If the department of local government finance contracts to have work conducted under subsection (d), the department shall forward the bill for the services to the county and the county shall pay the bill under the same procedures that apply to county payments of bills for assessment or reassessment services under section 31.5 of this chapter.
    (f) A county council president who is informed by the department of local government finance under subsection (a) shall provide the information to the board of county commissioners. A board of county commissioners that receives information under this subsection may adopt an ordinance to do either or both of the following:
        (1) Determine that:
            (A) the information indicates that the county assessor has failed to perform adequately the duties of county assessor; and
            (B) by that failure the county assessor forfeits the office of county assessor and is subject to removal from office by an information filed under IC 34-17-2-1(b).
        (2) Determine that:
            (A) the information indicates that one (1) or more township assessors in the county have failed to perform adequately the duties of township assessor; and
            (B) by that failure the township assessor or township assessors forfeit the office of township assessor and are subject to removal from office by an information filed under

IC 34-17-2-1(b).
    (g) A city-county council that is informed by the department of local government finance under subsection (a) may adopt an ordinance making the determination or determinations referred to in subsection (f).

SOURCE: IC 6-1.1-4-31.5; (12)AM119001.21. -->     SECTION 21. IC 6-1.1-4-31.5, AS AMENDED BY P.L.146-2008, SECTION 82, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 31.5. (a) As used in this section, "department" refers to the department of local government finance.
    (b) If the department makes a determination and informs local officials under section 31(c) of this chapter, the department may order a state conducted assessment or reassessment in the county subject to the time limitation in that subsection.
    (c) If the department orders a state conducted assessment or reassessment in a county, the department shall assume the duties of the county assessor. Notwithstanding sections 15 and 17 of this chapter, a county assessor subject to an order issued under this section may not assess property or have property assessed for the assessment or general reassessment under section 4 of this chapter or under a county's reassessment plan prepared under section 4.2 of this chapter. Until the state conducted assessment or reassessment is completed under this section, the assessment or reassessment duties of the county assessor are limited to providing the department or a contractor of the department the support and information requested by the department or the contractor.
    (d) Before assuming the duties of a county assessor, the department shall transmit a copy of the department's order requiring a state conducted assessment or reassessment to the county assessor, the county fiscal body, the county auditor, and the county treasurer. Notice of the department's actions must be published one (1) time in a newspaper of general circulation published in the county. The department is not required to conduct a public hearing before taking action under this section.
    (e) A county assessor subject to an order issued under this section shall, at the request of the department or the department's contractor, make available and provide access to all:
        (1) data;
        (2) records;
        (3) maps;
        (4) parcel record cards;
        (5) forms;
        (6) computer software systems;
        (7) computer hardware systems; and
        (8) other information;
related to the assessment or reassessment of real property in the county. The information described in this subsection must be provided at no cost to the department or the contractor of the department. A failure to provide information requested under this subsection constitutes a failure to perform a duty related to an assessment or a general reassessment under section 4 of this chapter or under a county's reassessment plan prepared under section 4.2 of this chapter and is subject to IC 6-1.1-37-2.
    (f) The department may enter into a contract with a professional appraising firm to conduct an assessment or reassessment under this section. If a county entered into a contract with a professional appraising firm to conduct the county's assessment or reassessment before the department orders a state conducted assessment or reassessment in the county under this section, the contract:
        (1) is as valid as if it had been entered into by the department; and
        (2) shall be treated as the contract of the department.
    (g) After receiving the report of assessed values from the appraisal firm acting under a contract described in subsection (f), the department shall give notice to the taxpayer and the county assessor, by mail, of the amount of the assessment or reassessment. The notice of assessment or reassessment:
        (1) is subject to appeal by the taxpayer under section 31.7 of this chapter; and
        (2) must include a statement of the taxpayer's rights under section 31.7 of this chapter.
    (h) The department shall forward a bill for services provided under a contract described in subsection (f) to the auditor of the county in which the state conducted reassessment occurs. The county shall pay the bill under the procedures prescribed by subsection (i).
    (i) A county subject to an order issued under this section shall pay the cost of a contract described in subsection (f), without appropriation, from the county property reassessment fund. A contractor may periodically submit bills for partial payment of work performed under the contract. Notwithstanding any other law, a contractor is entitled to payment under this subsection for work performed under a contract if the contractor:
        (1) submits to the department a fully itemized, certified bill in the form required by IC 5-11-10-1 for the costs of the work performed under the contract;
        (2) obtains from the department:
            (A) approval of the form and amount of the bill; and
            (B) a certification that the billed goods and services have been received and comply with the contract; and
        (3) files with the county auditor:
            (A) a duplicate copy of the bill submitted to the department;
            (B) proof of the department's approval of the form and amount of the bill; and
            (C) the department's certification that the billed goods and services have been received and comply with the contract.
The department's approval and certification of a bill under subdivision (2) shall be treated as conclusively resolving the merits of a contractor's claim. Upon receipt of the documentation described in subdivision (3), the county auditor shall immediately certify that the bill is true and correct without further audit and submit the claim to the county executive. The county executive shall allow the claim, in full, as approved by the department, without further examination of the merits of the claim in a regular or special session that is held not less than three (3) days and not more than seven (7) days after the date the claim is certified by the county fiscal officer if the procedures in IC 5-11-10-2 are used to approve the claim or the date the claim is placed on the claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are used to approve the claim. Upon allowance of the claim by the county executive, the county auditor shall immediately issue a warrant or check for the full amount of the claim approved by the department. Compliance with this subsection constitutes compliance with IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and payment of a claim in compliance with this subsection is not subject to remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies to a fiscal officer who pays a claim in compliance with this subsection.
    (j) Notwithstanding IC 4-13-2, a period of seven (7) days is permitted for each of the following to review and act under IC 4-13-2 on a contract of the department entered into under this section:
        (1) The commissioner of the Indiana department of administration.
        (2) The director of the budget agency.
        (3) The attorney general.
    (k) If money in the county's property reassessment fund is insufficient to pay for an assessment or reassessment conducted under this section, the department may increase the tax rate and tax levy of the county's property reassessment fund to pay the cost and expenses related to the assessment or reassessment.
    (l) The department or the contractor of the department shall use the land values determined under section 13.6 of this chapter for a county subject to an order issued under this section to the extent that the department or the contractor finds that the land values reflect the true tax value of land, as determined under this article and the rules of the department. If the department or the contractor finds that the land values determined for the county under section 13.6 of this chapter do not reflect the true tax value of land, the department or the contractor shall determine land values for the county that reflect the true tax value of land, as determined under this article and the rules of the department. Land values determined under this subsection shall be used to the same extent as if the land values had been determined under section 13.6 of this chapter. The department or the contractor of the department shall notify the county's assessing officials of the land values determined under this subsection.
    (m) A contractor of the department may notify the department if:
        (1) a county auditor fails to:
            (A) certify the contractor's bill;
            (B) publish the contractor's claim;
            (C) submit the contractor's claim to the county executive; or
            (D) issue a warrant or check for payment of the contractor's bill;
        as required by subsection (i) at the county auditor's first legal opportunity to do so;
        (2) a county executive fails to allow the contractor's claim as legally required by subsection (i) at the county executive's first legal opportunity to do so; or
        (3) a person or an entity authorized to act on behalf of the county takes or fails to take an action, including failure to request an appropriation, and that action or failure to act delays or halts progress under this section for payment of the contractor's bill.
    (n) The department, upon receiving notice under subsection (m) from a contractor of the department, shall:
        (1) verify the accuracy of the contractor's assertion in the notice that:
            (A) a failure occurred as described in subsection (m)(1) or (m)(2); or
            (B) a person or an entity acted or failed to act as described in subsection (m)(3); and
        (2) provide to the treasurer of state the department's approval under subsection (i)(2)(A) of the contractor's bill with respect to which the contractor gave notice under subsection (m).
    (o) Upon receipt of the department's approval of a contractor's bill under subsection (n), the treasurer of state shall pay the contractor the amount of the bill approved by the department from money in the possession of the state that would otherwise be available for distribution to the county, including distributions of admissions taxes or wagering taxes.
    (p) The treasurer of state shall withhold from the money that would be distributed under IC 4-33-12-6, IC 4-33-13-5, or any other law to a county described in a notice provided under subsection (m) the amount of a payment made by the treasurer of state to the contractor of the department under subsection (o). Money shall be withheld from any source payable to the county.
    (q) Compliance with subsections (m) through (p) constitutes compliance with IC 5-11-10.
    (r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect to the payment made in compliance with subsections (m) through (p). This subsection and subsections (m) through (p) must be interpreted liberally so that the state shall, to the extent legally valid, ensure that the contractual obligations of a county subject to this section are paid. Nothing in this section shall be construed to create a debt of the state.
    (s) The provisions of this section are severable as provided in IC 1-1-1-8(b).".
    Delete page 13.
SOURCE: Page 14, line 1; (12)AM119001.14. -->     Page 14, delete lines 1 through 30.
    Page 16, line 10, reset in roman "The".
    Page 16, line 10, delete "A".
    Page 16, line 10, reset in roman "prescribed by".
    Page 16, line 10, delete "determined under".
    Page 16, line 12, reset in roman "the method set forth in"
    Page 16, line 12, delete "an alternative abatement schedule".
    Page 16, line 13, delete "provided under".
    Page 16, line 18, reset in roman "general".
    page 16, line 35, reset in roman "(d)(10).".
    Page 16, line 35, delete "(d)(5).".
    Page 26, line 37, delete ";" and insert ",".
    Page 26, line 37, strike "excluding".
    Page 26, line 38, strike "years in which a general reassessment".
    Page 26, line 38, delete "under IC 6-1.1-4-4".
    Page 26, line 38, strike "occurs,".
    Page 26, line 39, strike "determined".
    Page 26, line 40, delete ";" and insert " to account for reassessment under IC 6-1.1-4-4 or IC 6-1.1-4-4.2;".
    Page 30, line 6, after "general" insert " the".
    Page 30, line 12, strike "general" and insert " the".
    Page 30, line 12, after "reassessment" insert " under IC 6-1.1-4-4 or IC 6-1.1-4-4.2".
    Page 30, line 13, after "general" insert " the".
    Page 30, line 18, delete "or IC 6-1.1-4-4.2".
    Page 31, line 21, after "general" insert " the".
    Page 31, line 27, after "general" insert " the".
    Page 31, line 29, after "general" insert " the".
    Page 33, line 24, after "general" insert " the".
    Page 33, line 30, after "general" insert " the".
    Page 33, line 32, strike "general" and insert " the".
    Page 33, line 36, delete "or IC 6-1.1-4-4.2".
    Page 34, line 41, delete "county's".
    Page 67, line 35, after "area" insert " under IC 6-1.1-4-4 ".
    Page 85, after line 9, begin a new paragraph and insert:
SOURCE: ; (12)AM119001.52. -->     "SECTION 52. An emergency is declared for this act.".
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1190 as printed January 23, 2012.)

and when so amended that said bill do pass .

Committee Vote: Yeas 12, Nays 0.

____________________________________

Senator Kenley, Chairperson


AM 119001/DI 58    2012