Introduced Version
HOUSE BILL No. 1003
_____
DIGEST OF INTRODUCED BILL
Citations Affected:
IC 4-4-6.1-1.1.
Synopsis: 21st Century Tax Plan. Repeals the: (1) gross income tax;
(2) supplemental net income tax; (3) bank tax; (4) savings and loan tax;
and (5) production credit association tax. Reduces the maximum
permissible school general fund property tax levy and the part of the
county general fund levy used to fund the county's obligation for: (1)
the hospital care for the indigent program or uninsured parent program;
and (2) certain court personnel and other operating expenditures.
Eliminates the property tax levy for the family and children's fund, the
county medical assistance to wards fund, and the county children with
special health care needs county fund. Provides state funding to
replace the eliminated part of each levy. Provides for an additional
distribution of $30,000,000 per year for pension relief. Increases the
homestead credit to 15%. Expands the earned income tax. Increases the
renter's deduction and dependent child deduction. Increases and
extends the research expense credit to 20%. Establishes: (1) a property
tax replacement credit for inventory; and (2) a business investment
credit against state tax liability for property taxes paid on personal
business property. Establishes a business franchise tax. Increases the
adjusted gross income tax rate. Eliminates the state property tax
replacement credit. Transfers to the state certain court fees and a part
of the excise tax and financial institution tax revenue previously
distributed to counties. Increases the sales tax to 6%. Establishes the
tax relief fund and the tuition support stabilization fund.
Effective: July 1, 2002; January 1, 2003; July 1, 2003.
Dobis, Wolkins
November 20, 2001, read first time and referred to Committee on Ways and Means.
Introduced
Second Regular Session 112th General Assembly (2002)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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HOUSE BILL No. 1003
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 4-4-6.1-1.1; (02)IN1003.1.1. -->
SECTION 1.
IC 4-4-6.1-1.1
, AS AMENDED BY P.L.73-2000,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1.1. As used in this chapter, "zone business"
means any entity that accesses at least one (1) tax credit or exemption
incentive available under this chapter IC 6-1.1-20.8, IC 6-2.1-3-32, or
IC 6-3-3-10.
SOURCE: IC 4-4-6.1-2; (02)IN1003.1.2. -->
SECTION 2. IC 4-4-6.1-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. (a) The board
has the following powers, in addition to other powers which are
contained in this chapter:
(1) To review and approve or reject all applicants for enterprise
zone designation, according to the criteria for designation which
this chapter provides.
(2) To waive or modify rules as provided in this chapter.
(3) To provide a procedure by which enterprise zones may be
monitored and evaluated on an annual basis.
(4) To adopt rules for the disqualification of a zone business from
eligibility for any or all incentives available to zone businesses,
if that zone business does not do one (1) of the following:
(A) If all of its incentives, as contained in the summary
required under section 2.5 of this chapter, exceed one
thousand dollars ($1,000) in any year, pay a registration fee to
the board in an amount equal to one percent (1%) of all of its
incentives.
(B) Use all of its incentives, except for the amount of
registration fee, for its property or employees in the zone.
(C) Remain open and operating as a zone business for twelve
(12) months of the assessment year for which the incentive is
claimed.
(5) To disqualify a zone business from eligibility for any or all
incentives available to zone businesses in accordance with the
procedures set forth in the board's rules.
(6) After a recommendation from an urban enterprise association,
to modify an enterprise zone boundary if the board determines
that the modification:
(A) is in the best interests of the zone; and
(B) meets the threshold criteria and factors set forth in section
3 of this chapter.
(7) To employ staff and contract for services.
(8) To receive funds from any source and expend these funds for
the administration and promotion of the enterprise zone program.
(9) To make determinations under IC 6-3.1-11 concerning the
designation of locations as industrial recovery sites. and the
availability of the credit provided by IC 6-1.1-20.7 to persons
owning inventory located on an industrial recovery site.
(10) To make determinations under IC 6-1.1-20.7 and IC 6-3.1-11
concerning the disqualification of persons from claiming credits
provided by those chapters that chapter in appropriate cases.
(11) To make determinations under IC 6-3.1-11.5 concerning the
designation of locations as military base recovery sites and the
availability of the credit provided by IC 6-3.1-11.5 to persons
making qualified investments in military base recovery sites.
(12) To make determinations under IC 6-3.1-11.5 concerning the
disqualification of persons from claiming the credit provided by
IC 6-3.1-11.5 in appropriate cases.
(b) In addition to a registration fee paid under subsection (a)(4),
each zone business that receives a credit under this chapter shall assist
the zone urban enterprise association created under section 4 of this
chapter in an amount determined by the legislative body of the
municipality in which the zone is located. If a zone business does not
assist an urban enterprise association, the legislative body of the
municipality in which the zone is located may pass an ordinance
disqualifying a zone business from eligibility for all credits or
incentives available to zone businesses. If a legislative body
disqualifies a zone business under this subsection, the legislative body
shall notify the board, the state board of tax commissioners, and the
department of state revenue in writing within thirty (30) days of the
passage of the ordinance disqualifying the zone business.
Disqualification of a zone business under this section is effective
beginning with the taxable year in which the ordinance disqualifying
the zone business is passed.
SOURCE: IC 4-4-28-14; (02)IN1003.1.3. -->
SECTION 3. IC 4-4-28-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. (a) An
account must earn interest at a rate that is competitive in the county
where the account is located.
(b) Interest earned on an account during a taxable year is not subject
to taxation under IC 6-2.1, IC 6-3 or IC 6-5.5.
SOURCE: IC 4-10-13-3; (02)IN1003.1.4. -->
SECTION 4. IC 4-10-13-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The Indiana
department of state revenue is hereby authorized and directed to
prepare and publish each year the following report, which shall contain
the following data and information:
(1) a recital of the number of taxpayers, the amount of gross
collections, the amount of net collections, the amount of refunds,
the amount of collection allowances, the amount of administrative
costs, and the amount of delinquencies by type of tax collected by
the department.
(2) Relative to the gross income tax, a recital of the number of
taxpayers, the total amount of gross income tax collected, the total
amount of exemptions allowed and the total amount of nontaxable
income. It shall also include a recital of the number of taxpayers
and the total amount of gross income tax received from farmers,
manufacturing interests, wholesalers, retailers, transportation and
communication interest, public
utilities, financial and insurance
interests, real estate interests, personal service businesses, and
salaries and wages received from every other source to the extent
such information is available from gross income tax returns.
(3) A breakdown of gross income tax collections received from
corporate taxpayers, from unincorporated businesses, from
income taxed at the rate of three eighths of one per cent (3/8%)
and one and one-half per cent (1 1/2%), and from types of
businesses as described in subsection (2) of this section.
Such report shall be made available for inspection as soon as it is
prepared and shall be published, in the manner hereinafter provided, by
the Indiana state department of revenue not later than December 31st,
31 following the end of each fiscal year.
SOURCE: IC 4-10-20; (02)IN1003.1.5. -->
SECTION 5. IC 4-10-20 IS ADDED TO THE INDIANA CODE AS
A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 20. 21st Century Revenue Stabilization Plan
Sec. 1. As used in this chapter, "budget agency" refers to the
budget agency established by IC 4-12-1-3.
Sec. 2. As used in this chapter, "budget director" has the
meaning set forth in IC 4-12-1-2.
Sec. 3. As used in this chapter, "general fund revenue" has the
meaning set forth in IC 4-10-18-1.
Sec. 4. As used in this chapter, "political subdivision" has the
meaning set forth in IC 36-1-2-13.
Sec. 5. As used in this chapter, "tax relief fund" refers to the tax
relief fund established by section 9 of this chapter.
Sec. 6. As used in this chapter, "tuition support" has the
meaning set forth in IC 21-3-1.7-4.
Sec. 7. As used in this chapter, "tuition support stabilization
fund" refers to the tuition support stabilization fund established by
section 10 of this chapter.
Sec. 8. As used in this chapter, "unused 21st century tax plan
balance" refers to the amount determined for a state fiscal year
under section 11 of this chapter.
Sec. 9. (a) The tax relief fund is established.
(b) The purpose of the tax relief fund is to provide a source of
money to:
(1) maintain:
(A) inventory tax replacement credit distributions; and
(B) homestead credit distributions;
from the state to political subdivisions; and
(2) provide a source of money to meet the following
obligations assumed by the state:
(A) assumption of county contributions to the medical
assistance to wards program under IC 12-13-8 (repealed);
(B) assumption of county contribution to the children with
special health care needs program under IC 16-35-3
(repealed);
(C) assumption of county contribution to the hospital care
for the indigent program or the uninsured parent program
required under IC 12-16-14 (repealed);
(D) assumption of county obligation for child services (as
defined in IC 12-17-7-1);
(E) assumption of the obligation to pay court personnel
and other operating expenditures described in
IC 33-1-18-6; and
(F) additional distributions to political subdivisions for
police and firefighter pension relief;
when economic conditions result in lowered collections of general
tax revenues as determined by the budget agency under section 14
of this chapter.
(c) The tax relief fund shall be administered by the treasurer of
state.
(d) The treasurer of state shall invest the money in the tax relief
fund not currently needed to meet the obligations of the fund in the
same manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the tax relief
fund.
(e) Money in the tax relief fund at the end of a state fiscal year
does not revert to the state general fund.
Sec. 10. (a) The tuition support stabilization fund is established.
(b) The purpose of the tuition support stabilization fund is to
provide a source of money to maintain tuition support distributions
from the state to school corporations when economic conditions
result in lowered collections of general tax revenues as determined
by the budget agency under section 15 of this chapter.
(c) The tuition support stabilization fund shall be administered
by the treasurer of state.
(d) The treasurer of state shall invest the money in the tuition
support stabilization fund not currently needed to meet the
obligations of the fund in the same manner as other public money
may be invested. Interest that accrues from these investments shall
be deposited in the tuition support stabilization fund.
(e) Money in the tuition support stabilization fund at the end of
a state fiscal year does not revert to the state general fund.
Sec. 11. (a) At the same time that the budget director makes a
determination under IC 4-10-18-5 (determination of
appropriations to or from the counter-cyclical revenue and
economic stabilization fund), the budget director shall determine
the unused 21st century tax plan balance for the immediately
preceding year under this section.
(b) The unused 21st century tax plan balance for a state fiscal
year is the amount determined under the last STEP of the
following formula:
STEP ONE: Calculate the net amount of additional state
general fund revenue accruing to the state general fund in the
immediately preceding state fiscal year as a result of:
(A) the enactment of a business franchise tax (IC 6-2.2);
(B) elimination of the property tax replacement fund
(IC 6-1.1-21 (repealed));
(C) the increase in the adjusted gross income tax rate
(IC 6-3-1 through IC 6-3-7) for persons after offsetting the
impact of the increased dependent deduction
(IC 6-3-1-3.5), the renter's deduction (IC 6-3-2-6), and the
earned income credit (IC 6-3.1-21);
(D) the increase in the adjusted gross income tax rate on
corporations (IC 6-3-1 through IC 6-3-7) after offsetting
the impact on state tax liability of the establishment of the
investment credit (IC 6-3.1-24) and increasing the research
expense credit (IC 6-3.1-4);
(E) the increase in the state gross retail and use taxes
(IC 6-2.5);
(F) the elimination of the gross income tax (IC 6-2.1
(repealed)); and
(G) the elimination of the supplemental net income tax
(IC 6-3-8)
enacted by the general assembly in 2002.
STEP TWO: Calculate the amount of the additional expenses
incurred by the state in the immediately preceding state fiscal
year as a result of the:
(A) assumption of county contributions to the medical
assistance to wards program under IC 12-13-8 (repealed);
(B) assumption of county contribution to the children with
special health care needs program under IC 16-35-3
(repealed);
(C) assumption of county contribution to the hospital care
for the indigent program or the uninsured parent program
required under IC 12-16-14 (repealed);
(D) assumption of county obligation for child services (as
defined in IC 12-17-7-1);
(E) assumption of the obligation to pay court personnel
and other operating expenditures described in
IC 33-1-18-6;
(F) assumption of the obligation to provide additional
state tuition support to replace the fifty percent (50%)
reduction in school general fund property tax levies
(IC 6-1.1-19; IC 21-3-1.7);
(G) increased homestead credit (IC 6-1.1-20.9); and
(H) inventory property tax replacement credit
(IC 6-1.1-21.3);
enacted by the general assembly in 2002.
STEP THREE: Determine the greater of the following:
(A) Zero (0).
(B) The result of the STEP ONE amount minus the STEP
TWO amount.
Sec. 12. As soon as possible after making the determination
under section 11 of this chapter, the budget director shall certify
the unused 21st century tax plan balance amount determined
under section 11 of this chapter to the treasurer of state.
Sec. 13. If the unused 21st century tax plan balance amount
certified under section 12 of this chapter is greater than zero (0),
the treasurer of state shall transfer from the state general fund the
following amounts:
(1) Fifty percent (50%) of the unused 21st century tax plan
balance to the tax relief fund.
(2) Fifty percent (50%) of the unused 21st century tax plan
balance to the tuition support stabilization fund.
Sec. 14. An amount of money in the tax relief fund determined
by the budget director may be used to meet the state's obligations
to:
(1) maintain:
(A) inventory tax replacement credit distributions; and
(B) homestead credit distributions;
from the state to political subdivisions; and
(2) provide a source of money to meet the following
obligations assumed by the state:
(A) assumption of county contributions to the medical
assistance to wards program under IC 12-13-8 (repealed);
(B) assumption of county contribution to the children with
special health care needs program under IC 16-35-3
(repealed);
(C) assumption of county contribution to the hospital care
for the indigent program or the uninsured parent program
required under IC 12-16-14 (repealed);
(D) assumption of county obligation for child services (as
defined in IC 12-17-7-1);
(E) assumption of the obligation to pay court personnel
and other operating expenditures described in
IC 33-1-18-6; and
(F) additional distributions to political subdivisions for
police and firefighter pension relief;
if the budget director determines that general fund revenues being
collected in the state fiscal year are insufficient to meet the state's
obligations for the distributions described in subdivisions (1) and
(2).
Sec. 15. An amount of money in the tuition support stabilization
fund determined by the budget director may be used to meet the
state's obligations for tuition support distributions to school
corporations in a state fiscal year if the budget director determines
that general fund revenues being collected in the state fiscal year
are insufficient to meet the state's obligations for tuition support.
SOURCE: IC 4-13-2-20; (02)IN1003.1.6. -->
SECTION 6. IC 4-13-2-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 20. (a) Except as
otherwise provided in this section, IC 20-1-1.8-17.2, or IC 12-8-10-7,
payment for any services, supplies, materials, or equipment shall not be
paid from any fund or state money in advance of receipt of such
services, supplies, materials, or equipment by the state.
(b) With the prior approval of the budget agency, payment may be
made in advance for any of the following:
(1) War surplus property.
(2) Property purchased or leased from the United States
government or its agencies.
(3) Dues and subscriptions.
(4) License fees.
(5) Insurance premiums.
(6) Utility connection charges.
(7) Federal grant programs where advance funding is not
prohibited and, except as provided in subsection (i), the
contracting party posts sufficient security to cover the amount
advanced.
(8) Grants of state funds authorized by statute.
(9) Employee expense vouchers.
(10) Beneficiary payments to the administrator of a program of
self-insurance.
(11) Services, supplies, materials, or equipment to be received
from an agency or from a body corporate and politic.
(12) Expenses for the operation of offices that represent the state
under contracts with the department of commerce and that are
located outside Indiana.
(13) Services, supplies, materials, or equipment to be used for
more than one (1) year under a discounted contractual
arrangement funded through a designated leasing entity.
(14) Maintenance of equipment and maintenance of software not
exceeding an annual amount of one thousand five hundred dollars
($1,500) for each piece of equipment or each software license.
(15) Expenses (other than personal services) for the operation
of a court.
(c) Any state agency and any state college or university supported
in whole or in part by state funds may make advance payments to its
employees for duly accountable expenses exceeding ten dollars ($10)
incurred through travel approved by the employee's respective agency
director in the case of a state agency and by a duly authorized person
in the case of any such state college or university.
(d) The auditor of state may, with the approval of the budget agency
and of the commissioner of the Indiana department of administration:
(1) appoint a special disbursing officer for any state agency or
group of agencies where it is necessary or expedient that a special
record be kept of a particular class of disbursements or where
disbursements are made from a special fund; and
(2) approve advances to the special disbursing officer or officers
from any available appropriation for the purpose.
(e) The auditor of state shall issue the auditor's warrant to the
special disbursing officer to be disbursed by the disbursing officer as
provided in this section. Special disbursing officers shall in no event
make disbursements or payments for supplies or current operating
expenses of any agency or for contractual services or equipment not
purchased or contracted for in accordance with this chapter and
IC 5-22. No special disbursing officer shall be appointed and no money
shall be advanced until procedures covering the operations of special
disbursing officers have been adopted by the Indiana department of
administration and approved by the budget agency. These procedures
must include the following provisions:
(1) Provisions establishing the authorized levels of special
disbursing officer accounts and establishing the maximum
amount which may be expended on a single purchase from special
disbursing officer funds without prior approval.
(2) Provisions requiring that each time a special disbursing officer
makes an accounting to the auditor of state of the expenditure of
the advanced funds, the auditor of state shall request that the
Indiana department of administration review the accounting for
compliance with IC 5-22.
(3) A provision that, unless otherwise approved by the
commissioner of the Indiana department of administration, the
special disbursing officer must be the same individual as the
procurements agent under IC 4-13-1.3-5.
(4) A provision that each disbursing officer be trained by the
Indiana department of administration in the proper handling of
money advanced to the officer under this section.
(f) The commissioner of the Indiana department of administration
shall cite in a letter to the special disbursing officer the exact purpose
or purposes for which the money advanced may be expended.
(g) A special disbursing officer may issue a check to a person
without requiring a certification under IC 5-11-10-1 if the officer:
(1) is authorized to make the disbursement; and
(2) complies with procedures adopted by the state board of
accounts to govern the issuance of checks under this subsection.
(h) A special disbursing officer is not personally liable for a check
issued under subsection (g) if:
(1) the officer complies with the procedures described in
subsection (g); and
(2) funds are appropriated and available to pay the warrant.
(i) For contracts entered into between the department of workforce
development or the Indiana commission on vocational and technical
education and:
(1) a school corporation (as defined in IC 20-10.1-1-1); or
(2) a state educational institution (as defined in IC 20-12-0.5-1);
the contracting parties are not required to post security to cover the
amount advanced.
SOURCE: IC 4-21.5-2-4; (02)IN1003.1.7. -->
SECTION 7. IC 4-21.5-2-4, AS AMENDED BY P.L.198-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 4. (a) This article does not apply to any of
the following agencies:
(1) The governor.
(2) The state board of accounts.
(3) The state educational institutions (as defined by
IC 20-12-0.5-1).
(4) The department of workforce development.
(5) The unemployment insurance review board of the department
of workforce development.
(6) The worker's compensation board.
(7) The military officers or boards.
(8) The Indiana utility regulatory commission.
(9) The department of state revenue (excluding an agency action
related to the licensure of private employment agencies or an
agency action under IC 6-2.2-12-2 through IC 6-2.2-12-7).
(b) This article does not apply to action related to railroad rate and
tariff regulation by the Indiana department of transportation.
SOURCE: IC 5-2-1-9; (02)IN1003.1.8. -->
SECTION 8. IC 5-2-1-9, AS AMENDED BY P.L.45-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9. (a) The board shall adopt in accordance
with IC 4-22-2 all necessary rules to carry out the provisions of this
chapter. Such rules, which shall be adopted only after necessary and
proper investigation and inquiry by the board, shall include the
establishment of the following:
(1) Minimum standards of physical, educational, mental, and
moral fitness which shall govern the acceptance of any person for
training by any law enforcement training school or academy
meeting or exceeding the minimum standards established
pursuant to this chapter.
(2) Minimum standards for law enforcement training schools
administered by towns, cities, counties, the northwest Indiana law
enforcement training center, agencies, or departments of the state.
(3) Minimum standards for courses of study, attendance
requirements, equipment, and facilities for approved town, city,
county, and state law enforcement officer, police reserve officer,
and conservation reserve officer training schools.
(4) Minimum standards for a course of study on cultural diversity
awareness that must be required for each person accepted for
training at a law enforcement training school or academy.
(5) Minimum qualifications for instructors at approved law
enforcement training schools.
(6) Minimum basic training requirements which law enforcement
officers appointed to probationary terms shall complete before
being eligible for continued or permanent employment.
(7) Minimum basic training requirements which law enforcement
officers not appointed for probationary terms but appointed on
other than a permanent basis shall complete in order to be eligible
for continued employment or permanent appointment.
(8) Minimum basic training requirements which law enforcement
officers appointed on a permanent basis shall complete in order
to be eligible for continued employment.
(b) Except as provided in subsection (l), a law enforcement officer
appointed after July 5, 1972 and before July 1, 1993 may not enforce
the laws or ordinances of the state or any political subdivision unless
the officer has, within one (1) year from the date of appointment,
successfully completed the minimum basic training requirements
established under this chapter by the board. If a person fails to
successfully complete the basic training requirements within one (1)
year from the date of employment, the officer may not perform any of
the duties of a law enforcement officer involving control or direction
of members of the public or exercising the power of arrest until the
officer has successfully completed the training requirements. This
subsection does not apply to any law enforcement officer appointed
before July 6, 1972 or after June 30, 1993.
(c) Military leave or other authorized leave of absence from law
enforcement duty during the first year of employment after July 6,
1972, shall toll the running of the first year, which in such cases shall
be calculated by the aggregate of the time before and after the leave, for
the purposes of this chapter.
(d) Except as provided in subsections (e) and (l), a law enforcement
officer appointed to a law enforcement department or agency after June
30, 1993, may not:
(1) make an arrest;
(2) conduct a search or a seizure of a person or property; or
(3) carry a firearm;
unless the law enforcement officer successfully completes, at a board
certified law enforcement academy or at the northwest Indiana law
enforcement training center under section 15.2 of this chapter, the basic
training requirements established by the board under this chapter.
(e) Before a law enforcement officer appointed after June 30, 1993,
completes the basic training requirements, the law enforcement officer
may exercise the police powers described in subsection (d) if the
officer successfully completes the pre-basic course established in
subsection (f). Successful completion of the pre-basic course authorizes
a law enforcement officer to exercise the police powers described in
subsection (d) for one (1) year after the date the law enforcement
officer is appointed.
(f) The board shall adopt rules under IC 4-22-2 to establish a
pre-basic course for the purpose of training:
(1) law enforcement officers;
(2) police reserve officers (as described in IC 36-8-3-20); and
(3) conservation reserve officers (as described in IC 14-9-8-27);
regarding the subjects of arrest, search and seizure, use of force, and
firearm qualification. The pre-basic course must be offered on a
periodic basis throughout the year at regional sites statewide. The
pre-basic course must consist of forty (40) hours of course work. The
board may prepare a pre-basic course on videotape that must be used
in conjunction with live instruction. The board shall provide the course
material, the instructors, and the facilities at the regional sites
throughout the state that are used for the pre-basic course. In addition,
the board may certify pre-basic courses that may be conducted by other
public or private training entities, including colleges and universities.
(g) The board shall adopt rules under IC 4-22-2 to establish a
mandatory inservice training program for police officers. After June 30,
1993, a law enforcement officer who has satisfactorily completed the
basic training and has been appointed to a law enforcement department
or agency on either a full-time or part-time basis is not eligible for
continued employment unless the officer satisfactorily completes a
minimum of sixteen (16) hours each year of inservice training in any
subject area included in the law enforcement academy's basic training
course or other job related subjects that are approved by the board as
determined by the law enforcement department's or agency's needs. In
addition, a certified academy staff may develop and make available
inservice training programs on a regional or local basis. The board may
approve courses offered by other public or private training entities,
including colleges and universities, as necessary in order to ensure the
availability of an adequate number of inservice training programs. The
board may waive an officer's inservice training requirements if the
board determines that the officer's reason for lacking the required
amount of inservice training hours is due to any of the following:
(1) An emergency situation.
(2) The unavailability of courses.
(h) The board shall also adopt rules establishing a town marshal
basic training program, subject to the following:
(1) The program must require fewer hours of instruction and class
attendance and fewer courses of study than are required for the
mandated basic training program.
(2) Certain parts of the course materials may be studied by a
candidate at the candidate's home in order to fulfill requirements
of the program.
(3) Law enforcement officers successfully completing the
requirements of the program are eligible for appointment only in
towns employing the town marshal system (IC 36-5-7) and having
no more than one (1) marshal and two (2) deputies.
(4) The limitation imposed by subdivision (3) does not apply to an
officer who has successfully completed the mandated basic
training program.
(5) The time limitations imposed by subsections (b) and (c) for
completing the training are also applicable to the town marshal
basic training program.
(i) The board shall adopt rules under IC 4-22-2 to establish a police
chief executive training program. The program must include training
in the following areas:
(1) Liability.
(2) Media relations.
(3) Accounting and administration.
(4) Discipline.
(5) Department policy making.
(6) Firearm policies.
(7) Department programs.
(j) A police chief shall apply for admission to the police chief
executive training program within two (2) months of the date the police
chief initially takes office. A police chief must successfully complete
the police chief executive training program within six (6) months of the
date the police chief initially takes office. However, if space in the
program is not available at a time that will allow the police chief to
complete the program within six (6) months of the date the police chief
initially takes office, the police chief must successfully complete the
next available program that is offered to the police chief after the police
chief initially takes office.
(k) A police chief who fails to comply with subsection (j) may not
serve as the police chief until the police chief has completed the police
chief executive training program. For the purposes of this subsection
and subsection (j), "police chief" refers to:
(1) the police chief of any city; and
(2) the police chief of any town having a metropolitan police
department.
A town marshal is not considered to be a police chief for these
purposes, but a town marshal may enroll in the police chief executive
training program.
(l) An investigator in the arson division of the office of the state fire
marshal appointed:
(1) before January 1, 1994, is not required; or
(2) after December 31, 1993, is required;
to comply with the basic training standards established under this
section.
(m) The board shall adopt rules under IC 4-22-2 to establish a
program to certify handgun safety courses, including courses offered
in the private sector, that meet standards approved by the board for
training probation officers in handgun safety as required by
IC 11-13-1-3.5(3). IC 33-22-5-3.
SOURCE: IC 5-10.3-11-4.9; (02)IN1003.1.9. -->
SECTION 9. IC 5-10.3-11-4.9 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]:
Sec. 4.9. (a) In addition to the
amounts distributed under sections 4 through 4.7 of this chapter,
beginning in 2003 and each year thereafter, the auditor of state
shall distribute the amount appropriated under subsection (d) to
units of local government. The amount to be distributed to each
unit of local government shall be determined by the state board
under the following STEPS:
STEP ONE: Determine the amount of the payments to be
made by each unit in the calendar year for benefits under the
police and firefighter pension funds established by IC 36-8-6,
IC 36-8-7, and IC 36-8-7.5, as estimated by the state board
under section 4 of this chapter.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide thirty million dollars ($30,000,000) by
the STEP TWO sum.
STEP FOUR: Multiply the amount determined for the unit
under STEP ONE by the STEP THREE quotient.
(b) Distributions received by a local unit of government under
this section may be used only for pension payments, in the same
manner as distributions received from the pension relief fund.
(c) The distributions required by this section shall be made in
two (2) equal installments before July 1 and before October 2 of
each year, on warrants issued by the auditor of state drawn on the
treasurer of state.
(d) There is annually appropriated thirty million dollars
($30,000,000) from the state general fund to make the distributions
required by this section. The appropriation made by this
subsection is in addition to any other appropriation made to units
of local government for benefits under the police and firefighter
pension funds established by IC 36-8-6, IC 36-8-7, and IC 36-8-7.5.
(e) Before September 1 of 2002 and each year thereafter, the
state board shall notify the auditor of state and the department of
local government finance of the amount to be distributed to each
unit of local government under this section in the following
calendar year. The department of local government finance shall:
(1) determine without regard to this section the ad valorem
property tax levy of each local unit of government for
property taxes first due and payable in the following calendar
year; and
(2) reduce the ad valorem property tax levy of each local unit
of government for property taxes first due and payable in the
following calendar year determined under subdivision (1) by
an amount equal to the distribution to be received by the local
unit under this section in that calendar year.
SOURCE: IC 6-1.1-3-7.5; (02)IN1003.1.10. -->
SECTION 10. IC 6-1.1-3-7.5, AS AMENDED BY P.L.198-2001,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 7.5. (a) A taxpayer may file an amended
personal property tax return, in conformity with the rules adopted by
the state board of tax commissioners (before the board was abolished)
or the department of local government finance, not more than six (6)
months after the later of the following:
(1) The filing date for the original personal property tax return. if
the taxpayer is not granted an extension in which to file under
section 7 of this chapter.
(2) The extension date for the original personal property tax
return, if the taxpayer is granted an extension under section 7 of
this chapter.
(b) A tax adjustment related to an amended personal property tax
return shall be made in conformity with rules adopted under IC 4-22-2
by the state board of tax commissioners (before the board was
abolished) or the department of local government finance.
(c) If a taxpayer wishes to correct an error made by the taxpayer on
the taxpayer's original personal property tax return, the taxpayer must
file an amended personal property tax return under this section within
the time required by subsection (a). A taxpayer may claim on an
amended personal property tax return any adjustment or exemption that
would have been allowable under any statute or rule adopted by the
state board of tax commissioners (before the board was abolished) or
the department of local government finance if the adjustment or
exemption had been claimed on the original personal property tax
return.
(d) Notwithstanding any other provision, if:
(1) a taxpayer files an amended personal property tax return under
this section in order to correct an error made by the taxpayer on
the taxpayer's original personal property tax return; and
(2) the taxpayer is entitled to a refund of personal property taxes
paid by the taxpayer under the original personal property tax
return;
the taxpayer is not entitled to interest on the refund.
(e) If a taxpayer files an amended personal property tax return for
a year before July 16 of that year, the taxpayer shall pay taxes payable
in the immediately succeeding year based on the assessed value
reported on the amended return.
(f) If a taxpayer files an amended personal property tax return for a
year after July 15 of that year, the taxpayer shall pay taxes payable in
the immediately succeeding year based on the assessed value reported
on the taxpayer's original personal property tax return. A taxpayer that
paid taxes under this subsection is entitled to a credit in the amount of
taxes paid by the taxpayer on the remainder of:
(1) the assessed value reported on the taxpayer's original personal
property tax return; minus
(2) the finally determined assessed value that results from the
filing of the taxpayer's amended personal property tax return.
Except as provided in subsection (k), the county auditor shall apply the
credit against the taxpayer's property taxes on personal property
payable in the year that immediately succeeds the year in which the
taxes were paid.
(g) If the amount of the credit to which the taxpayer is entitled under
subsection (f) exceeds the amount of the taxpayer's property taxes on
personal property payable in the year that immediately succeeds the
year in which the taxes were paid, the county auditor shall apply the
amount of the excess credit against the taxpayer's property taxes on
personal property in the next succeeding year.
(h) Not later than December 31 of the year in which a credit is
applied under subsection (g), the county auditor shall refund to the
taxpayer the amount of any excess credit that remains after application
of the credit under subsection (g).
(i) The taxpayer is not required to file an application for:
(1) a credit under subsection (f) or (g); or
(2) a refund under subsection (h).
(j) Before August 1 of each year, the county auditor shall provide to
each taxing unit in the county an estimate of the total amount of the
credits under subsection (f) or (g) that will be applied against taxes
imposed by the taxing unit that are payable in the immediately
succeeding year.
(k) A county auditor may refund a credit amount to a taxpayer
before the time the credit would otherwise be applied against property
tax payments under this section.
(l) The county auditor shall report to the department of state
revenue any refund or credit to a taxpayer made under this section
resulting from a reduction of the amount of an assessment of
business personal property (as defined in IC 6-3.1-24-2).
SOURCE: IC 6-1.1-15-3; (02)IN1003.1.11. -->
SECTION 11. IC 6-1.1-15-3, AS AMENDED BY P.L.198-2001,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 3. (a) A taxpayer may obtain a review by the
Indiana board of a county property tax assessment board of appeals
action with respect to the assessment of that taxpayer's tangible
property if the county property tax assessment board of appeals' action
requires the giving of notice to the taxpayer. A township assessor,
county assessor, member of a county property tax assessment board of
appeals, or county property tax assessment board of appeals that made
the original determination under appeal under this section or a county
auditor who made the original enterprise zone inventory credit
determination under appeal under IC 6-1.1-20.8, is a party to the
review under this section to defend the determination. At the time that
notice is given to the taxpayer, the taxpayer shall also be informed in
writing of:
(1) the taxpayer's opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(b) A township assessor or county assessor may obtain a review by
the Indiana board of any assessment which the township assessor or the
county assessor has made, upon which the township assessor or the
county assessor has passed, or which has been made over the township
assessor's or the county assessor's protest.
(c) In order to obtain a review by the Indiana board under this
section, the party must file a petition for review with the appropriate
county assessor within thirty (30) days after the notice of the county
property tax assessment board of appeals action is given to the
taxpayer.
(d) The department of local government finance shall prescribe the
form of the petition for review of an assessment determination by the
county property tax assessment board of appeals. The department shall
issue instructions for completion of the form. The form and the
instructions must be clear, simple, and understandable to the average
individual. An appeal of such a determination must be made on the
form prescribed by the department. The form must require the
petitioner to specify the following:
(1) The items listed in section 1(e)(1) and 1(e)(2) of this chapter.
(2) The reasons why the petitioner believes that the assessment
determination by the county property tax assessment board of
appeals is erroneous.
(e) The county assessor shall transmit the petition for review to the
Indiana board within ten (10) days after it is filed.
(f) If a township assessor or a member of the county property tax
assessment board of appeals files a petition for review under this
section concerning the assessment of a taxpayer's property, the county
assessor must send a copy of the petition to the taxpayer.
SOURCE: IC 6-1.1-15-5; (02)IN1003.1.12. -->
SECTION 12. IC 6-1.1-15-5, AS AMENDED BY P.L.198-2001,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. (a) Within fifteen (15) days after the
Indiana board gives notice of its final determination under section 4 of
this chapter to the party or the maximum allowable time for the
issuance of a final determination by the Indiana board under section 4
of this chapter expires, a party to the proceeding may request a
rehearing before the Indiana board. The Indiana board may conduct a
rehearing and affirm or modify its final determination, giving the same
notices after the rehearing as are required by section 4 of this chapter.
The Indiana board has fifteen (15) days after receiving a petition for a
rehearing to determine whether to grant a rehearing. Failure to grant a
rehearing within fifteen (15) days after receiving the petition shall be
treated as a final determination to deny the petition. A petition for a
rehearing does not toll the time in which to file a petition for judicial
review unless the petition for rehearing is granted. If the Indiana board
determines to rehear a final determination, the Indiana board:
(1) may conduct the additional hearings that the Indiana board
determines necessary or review the written record without
additional hearings; and
(2) shall issue a final determination within ninety (90) days after
notifying the parties that the Indiana board will rehear the final
determination.
Failure of the Indiana board to make a final determination within the
time allowed under subdivision (2) shall be treated as a final
determination affirming the original decision of the Indiana board.
(b) A person may petition for judicial review of the final
determination of the Indiana board regarding the assessment of that
person's tangible property. The action shall be taken to the tax court
under IC 4-21.5-5. Petitions for judicial review may be consolidated at
the request of the appellants if it can be done in the interest of justice.
The property tax assessment board of appeals that made the
determination under appeal under this section may, with the approval
of the county executive, file an amicus curiae brief in the review
proceeding under this section. The expenses incurred by the property
tax assessment board of appeals in filing the amicus curiae brief shall
be paid from the reassessment fund under IC 6-1.1-4-27. In addition,
the executive of a taxing unit may file an amicus curiae brief in the
review proceeding under this section if the property whose assessment
is under appeal is subject to assessment by that taxing unit. A (1)
township assessor, county assessor, member of a county property tax
assessment board of appeals, or county property tax assessment board
of appeals that made the original assessment determination under
appeal under this section or (2) county auditor who made the original
enterprise zone inventory credit determination under appeal under
IC 6-1.1-20.8; is a party to the review under this section to defend the
determination.
(c) To initiate a proceeding for judicial review under this section, a
person must take the action required by subsection (b) within:
(1) forty-five (45) days after the Indiana board gives the person
notice of its final determination unless a rehearing is conducted
under subsection (a); or
(2) thirty (30) days after the Indiana board gives the person notice
under subsection (a) of its final determination, if a rehearing is
conducted under subsection (a) or the maximum time elapses for
the Indiana board to make a determination under this section.
(d) The failure of the Indiana board to conduct a hearing within the
period prescribed in section 4(f) or 4(g) of this chapter does not
constitute notice to the person of an Indiana board final determination.
(e) The county executive may petition for judicial review to the tax
court in the manner prescribed in this section upon request by the
county assessor or elected township assessor. If the county executive
determines upon a request under this subsection to not appeal to the tax
court, the entity described in subsection (b) that made the original
determination under appeal under this section may take an appeal to the
tax court in the manner prescribed in this section using funds from that
entity's budget.
SOURCE: IC 6-1.1-15-11; (02)IN1003.1.13. -->
SECTION 13. IC 6-1.1-15-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. If a review or
appeal authorized under this chapter results in a reduction of the
amount of an assessment or if the
state board of tax commissioners
department of local government finance on its own motion reduces
an assessment, the taxpayer is entitled to a credit in the amount of any
overpayment of tax on the next successive tax installment, if any, due
in that year. If, after the credit is given, a further amount is due the
taxpayer, he may file a claim for the amount due. If the claim is
allowed by the board of county commissioners, the county auditor
shall, without an appropriation being required, pay the amount due the
taxpayer. The county auditor shall charge the amount refunded to the
taxpayer against the accounts of the various taxing units to which the
overpayment has been paid. The county auditor shall report to the
department of state revenue any refund or credit to a taxpayer
made under this section resulting from a reduction of the amount
of an assessment of business personal property (as defined in
IC 6-3.1-24-2).
SOURCE: IC 6-1.1-17-16; (02)IN1003.1.14. -->
SECTION 14. IC 6-1.1-17-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 16. (a) Subject to the
limitations and requirements prescribed in this section, the
state board
of tax commissioners department of local government finance:
(1) may revise, reduce, or increase a political subdivision's
budget, tax rate, or tax levy;
which and
the
board department reviews under section 8 or 10 of this chapter.
(b) Subject to the limitations and requirements prescribed in this
section, the
state board of tax commissioners department of local
government finance may review, revise, reduce, or increase the
budget, tax rate, or tax levy of any of the political subdivisions whose
tax rates compose the aggregate tax rate within a political subdivision
whose budget, tax rate, or tax levy is the subject of an appeal initiated
under this chapter.
(c) Except as provided in subsection (i), before the
state board of tax
commissioners department of local government finance reviews,
revises, reduces, or increases a political subdivision's budget, tax rate,
or tax levy under this section, the
board department must hold a public
hearing on the budget, tax rate, and tax levy. The
board department
shall hold the hearing in the county in which the political subdivision
is located. The
board department may consider the budgets, tax rates,
and tax levies of several political subdivisions at the same public
hearing. At least five (5) days before the date fixed for a public hearing,
the
board department shall give notice of the time and place of the
hearing and of the budgets, levies, and tax rates to be considered at the
hearing. The
board department shall publish the notice in two (2)
newspapers of general circulation published in the county. However,
if only one (1) newspaper of general circulation is published in the
county, the
board department shall publish the notice in that
newspaper.
(d) Except as provided in subsection (h), IC 6-1.1-19, or
IC 6-1.1-18.5, the
state board of tax commissioners department of
local government finance may not increase a political subdivision's
budget, tax rate, or tax levy to an amount which exceeds the amount
originally fixed by the political subdivision. The
state board of tax
commissioners department shall give the political subdivision written
notification specifying any revision, reduction, or increase the state
board of tax commissioners department proposes in a political
subdivision's tax levy or tax rate. The political subdivision has one (1)
week from the date the political subdivision receives the notice to
provide a written response to the state board of tax commissioners'
department's Indianapolis office specifying how to make the required
reductions in the amount budgeted for each office or department. The
state board of tax commissioners department shall make reductions as
specified in the political subdivision's response if the response is
provided as required by this subsection and sufficiently specifies all
necessary reductions. The state board of tax commissioners
department may make a revision, a reduction, or an increase in a
political subdivision's budget only in the total amounts budgeted for
each office or department within each of the major budget
classifications prescribed by the state board of accounts.
(e) The state board of tax commissioners department of local
government finance may not approve a levy for lease payments by a
city, town, county, library, or school corporation if the lease payments
are payable to a building corporation for use by the building
corporation for debt service on bonds and if:
(1) no bonds of the building corporation are outstanding; or
(2) the building corporation has enough legally available funds on
hand to redeem all outstanding bonds payable from the particular
lease rental levy requested.
(f) The action of the state board of tax commissioners department
of local government finance on a budget, tax rate, or tax levy is final.
The board department shall certify its action to:
(1) the county auditor; and
(2) the political subdivision if the state board department acts
pursuant to an appeal initiated by the political subdivision.
(g) The state board of tax commissioners department of local
government finance is expressly directed to complete the duties
assigned to it under this section not later than February 15th of each
year for taxes to be collected during that year.
(h) Subject to the provisions of all applicable statutes, the state
board of tax commissioners department of local government finance
may increase a political subdivision's tax levy to an amount that
exceeds the amount originally fixed by the political subdivision if the
increase is:
(1) requested in writing by the officers of the political
subdivision;
(2) either:
(A) based on information first obtained by the political
subdivision after the public hearing under section 3 of this
chapter; or
(B) results from an inadvertent mathematical error made in
determining the levy; and
(3) published by the political subdivision according to a notice
provided by the
state board of tax commissioners. department of
local government finance.
(i) The
state board of tax commissioners department of local
government finance shall annually review the budget of each school
corporation not later than April 1. The
state board of tax commissioners
department shall give the school corporation written notification
specifying any revision, reduction, or increase the
state board of tax
commissioners department proposes in the school corporation's
budget. A public hearing is not required in connection with this review
of the budget.
SOURCE: IC 6-1.1-18-3; (02)IN1003.1.15. -->
SECTION 15. IC 6-1.1-18-3, AS AMENDED BY P.L.273-1999,
SECTION 54, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 3. (a) Except as provided in subsection (b),
the sum of all tax rates for all political subdivisions imposed on
tangible property within a political subdivision may not exceed:
(1) forty-one and sixty-seven hundredths cents ($0.4167) on each
one hundred dollars ($100) of assessed valuation in territory
outside the corporate limits of a city or town; or
(2) sixty-six and sixty-seven hundredths cents ($0.6667) on each
one hundred dollars ($100) of assessed valuation in territory
inside the corporate limits of a city or town.
(b) The proper officers of a political subdivision shall fix tax rates
which are sufficient to provide funds for the purposes itemized in this
subsection. The portion of a tax rate fixed by a political subdivision
shall not be considered in computing the tax rate limits prescribed in
subsection (a) if that portion is to be used for one (1) of the following
purposes:
(1) To pay the principal or interest on a funding, refunding, or
judgment funding obligation of the political subdivision.
(2) To pay the principal or interest on an outstanding obligation
issued by the political subdivision if notice of the sale of the
obligation was published before March 9, 1937.
(3) To pay the principal or interest upon:
(A) an obligation issued by the political subdivision to meet an
emergency which results from a flood, fire, pestilence, war, or
any other major disaster; or
(B) a note issued under IC 36-2-6-18, IC 36-3-4-22,
IC 36-4-6-20, or IC 36-5-2-11 to enable a city, town, or county
to acquire necessary equipment or facilities for municipal or
county government.
(4) To pay the principal or interest upon an obligation issued in
the manner provided in IC 6-1.1-20-3 (before its repeal) or
IC 6-1.1-20-3.1 through IC 6-1.1-20-3.2.
(5) To pay a judgment rendered against the political subdivision.
(6) To meet the requirements of the family and children's fund for
child services (as defined in IC 12-19-7-1). pay the principal of,
interest on, issuance costs of, or liquidation costs of an
obligation governed by IC 12-19-5 or IC 12-19-7.
(7) To meet the requirements of the county hospital care for the
indigent fund.
(c) Except as otherwise provided in IC 6-1.1-19 or IC 6-1.1-18.5, a
county board of tax adjustment, a county auditor, or the state board of
tax commissioners may review the portion of a tax rate described in
subsection (b) only to determine if it exceeds the portion actually
needed to provide for one (1) of the purposes itemized in that
subsection.
SOURCE: IC 6-1.1-18.5-9.7; (02)IN1003.1.16. -->
SECTION 16. IC 6-1.1-18.5-9.7, AS AMENDED BY P.L.273-1999,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9.7. (a) The ad valorem property tax levy
limits imposed by section 3 of this chapter do not apply to ad valorem
property taxes imposed under any of the following:
(1) IC 12-16, except IC 12-16-1,
(2) (1) IC 12-19-5.
(3) (2) IC 12-19-7.
(4) (3) IC 12-20-24.
(b) For purposes of computing the ad valorem property tax levy
limits imposed under section 3 of this chapter, a county's or township's
ad valorem property tax levy for a particular calendar year does not
include that part of the levy imposed under the citations listed in
subsection (a).
(c) Section 8(b) of this chapter does not apply to bonded
indebtedness that will be repaid through property taxes imposed under
IC 12-19.
SOURCE: IC 6-1.1-19-1.5; (02)IN1003.1.17. -->
SECTION 17. IC 6-1.1-19-1.5, AS AMENDED BY P.L.291-2001,
SECTION 89, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1.5. (a) The following definitions apply
throughout this section and IC 21-3-1.7:
(1) "Adjustment factor" means the adjustment factor determined
by the
state board of tax commissioners department of local
government finance for a school corporation under IC 6-1.1-34.
(2) "Adjusted target property tax rate" means:
(A) the school corporation's target general fund property tax
rate determined under IC 21-3-1.7-6.8; multiplied by
(B) the school corporation's adjustment factor.
(3) "Previous year property tax rate" means the school
corporation's previous year general fund property tax rate after the
reductions cited in IC 21-3-1.7-5(1), IC 21-3-1.7-5(2), and
IC 21-3-1.7-5(3).
(b) Except as otherwise provided in this chapter, a school
corporation may not, for an ensuing calendar year, impose a general
fund ad valorem property tax levy which exceeds the following:
STEP ONE: Determine the result of:
(A) the school corporation's adjusted target property tax rate;
minus
(B) the school corporation's previous year property tax rate.
STEP TWO: Determine the result of:
(A) the school corporation's target general fund property tax
rate determined under IC 21-3-1.7-6.8; multiplied by
(B) the quotient resulting from:
(i) the absolute value of the result of the school corporation's
adjustment factor minus one (1); divided by
(ii) two (2).
STEP THREE: If the school corporation's adjusted target property
tax rate:
(A) exceeds the school corporation's previous year property tax
rate, perform the calculation under STEP FOUR and not under
STEP FIVE;
(B) is less than the school corporation's previous year property
tax rate, perform the calculation under STEP FIVE and not
under STEP FOUR; or
(C) equals the school corporation's previous year property tax
rate, determine the levy resulting from using the school
corporation's adjusted target property tax rate and do not
perform the calculation under STEP FOUR or STEP FIVE.
The school corporation's 2002 assessed valuation shall be used for
purposes of determining the levy under clause (C) in 2002 and in
2003.
STEP FOUR: Determine the levy resulting from using the school
corporation's previous year property tax rate after increasing the
rate by the lesser of:
(A) the STEP ONE result; or
(B) the sum of:
(i) five cents ($0.05); plus
(ii) if the school corporation's adjustment factor is more than
one (1), the STEP TWO result.
The school corporation's 2002 assessed valuation shall be used for
purposes of determining the levy under this STEP in 2002 and in
2003.
STEP FIVE: Determine the levy resulting from using the school
corporation's previous year property tax rate after reducing the
rate by the lesser of:
(A) for calendar year 2002 or 2003, the absolute value of the
STEP ONE result; or
(B) for calendar year 2002, the sum of:
(i) nine cents ($0.09); plus
(ii) if the school corporation's adjustment factor is less than
one (1), the STEP TWO result.
The school corporation's 2002 assessed valuation shall be used for
purposes of determining the levy under this STEP in 2002 and in
2003.
STEP SIX: Determine the result of:
(A) the STEP THREE (C), STEP FOUR, or STEP FIVE result,
whichever applies; plus
(B) an amount equal to the annual decrease in federal aid to
impacted areas from the year preceding the ensuing calendar
year by three (3) years to the year preceding the ensuing
calendar year by two (2) years.
The maximum levy is to include the portion of any excessive levy
and the levy for new facilities.
(c) For purposes of this section, "total assessed value", as adjusted
under subsection (d), with respect to a school corporation means the
total assessed value of all taxable property for ad valorem property
taxes first due and payable during that year.
(d) The state board of tax commissioners department of local
government finance may adjust the total assessed value of a school
corporation to eliminate the effects of appeals and settlements arising
from a statewide general reassessment of real property.
(e) The state board department of local government finance shall
annually establish an assessment ratio and adjustment factor for each
school corporation to be used upon the review and recommendation of
the budget committee. The information compiled, including
background documentation, may not be used in a:
(1) review of an assessment under IC 6-1.1-8, IC 6-1.1-13,
IC 6-1.1-14, or IC 6-1.1-15;
(2) petition for a correction of error under IC 6-1.1-15-12; or
(3) petition for refund under IC 6-1.1-26.
(f) All tax rates shall be computed by rounding the rate to the
nearest one-hundredth of a cent ($0.0001). All tax levies shall be
computed by rounding the levy to the nearest dollar amount.
SOURCE: IC 6-1.1-20.9-2; (02)IN1003.1.18. -->
SECTION 18. IC 6-1.1-20.9-2, AS AMENDED BY P.L.291-2001,
SECTION 125, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 2. (a) Except as otherwise
provided in section 5 of this chapter, an individual who on March 1 of
a particular year either owns or is buying a homestead under a contract
that provides the individual is to pay the property taxes on the
homestead is entitled each calendar year to a credit against the property
taxes which the individual pays on the individual's homestead.
However, only one (1) individual may receive a credit under this
chapter for a particular homestead in a particular year.
(b) The amount of the credit to which the individual is entitled
equals the product of:
(1) the percentage prescribed in subsection (d); multiplied by
(2) the amount of the individual's property tax liability, as
that
term is defined in IC 6-1.1-21-5, which determined under
IC 6-1.1-21.1-4, that is attributable to the homestead during the
particular calendar year.
(c) For purposes of determining that part of an individual's property
tax liability that is attributable to the individual's homestead, all
deductions from assessed valuation which the individual claims under
IC 6-1.1-12 or IC 6-1.1-12.1 for property on which the individual's
homestead is located must be applied first against the assessed value
of the individual's homestead before those deductions are applied
against any other property.
(d) The percentage of the credit referred to in subsection (b)(1) is as
follows:
YEAR PERCENTAGE
OF THE CREDIT
1996 8%
1997 6%
1998 through
2003 2002 10%
2004 2003 and thereafter
4% 15%
However, the property tax replacement fund board established under
IC 6-1.1-21-10, in its sole discretion, may increase the percentage of
the credit provided in the schedule for any year, if the board feels that
the property tax replacement fund contains enough money for the
resulting increased distribution. If the board increases the percentage
of the credit provided in the schedule for any year, the percentage of
the credit for the immediately following year is the percentage provided
in the schedule for that particular year, unless as provided in this
subsection the board in its discretion increases the percentage of the
credit provided in the schedule for that particular year. However, the
percentage credit allowed in a particular county for a particular year
shall be increased if on January 1 of a year an ordinance adopted by a
county income tax council was in effect in the county which increased
the homestead credit. The amount of the increase equals the amount
designated in the ordinance.
(e) Before October 1 of each year, the assessor shall furnish to the
county auditor the amount of the assessed valuation of each homestead
for which a homestead credit has been properly filed under this chapter.
(f) The county auditor shall apply the credit equally to each
installment of taxes that the individual pays for the property.
(g) Notwithstanding the provisions of this chapter, A taxpayer other
than an individual is entitled to the credit provided by this chapter if:
(1) an individual uses the residence as the individual's principal
place of residence;
(2) the residence is located in Indiana;
(3) the individual has a beneficial interest in the taxpayer;
(4) the taxpayer either owns the residence or is buying it under a
contract, recorded in the county recorder's office, that provides that
the individual is to pay the property taxes on the residence; and
(5) the residence consists of a single-family dwelling and the real
estate, not exceeding one (1) acre, that immediately surrounds that
dwelling.
SOURCE: IC 6-1.1-21.1; (02)IN1003.1.19. -->
SECTION 19. IC 6-1.1-21.1 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 21.1. Distribution of Property Tax Replacement Credits
Sec. 1. This chapter applies to the following property tax credits:
(1) Homestead credit (IC 6-1.1-20.9).
(2) Inventory credit (IC 6-1.1-21.3), including an additional
credit provided under IC 6-1.1-21.3-6.
Sec. 2. As used in this chapter, "allocation area" has the meaning
set forth in IC 12-19-1.5-1.
Sec. 3. As used in this chapter, "allowable credit" refers to a
credit described in section 1 of this chapter.
Sec. 4. (a) Subject to subsection (b), the property tax liability of
a taxpayer for the purpose of computing an allowable credit for a
particular year is:
(1) the taxpayer's property tax liability as evidenced by the tax
duplicate for the taxes payable in that year; plus
(2) the amount by which the tax payable by the taxpayer is
reduced in that year by the application of county adjusted
gross income tax revenues as property tax replacement credits;
adjusted for any change in assessed valuation made as a result of
a postabstract adjustment if the change is set forth on the tax
statement or on a corrected tax statement stating the taxpayer's tax
liability, as prepared by the county treasurer under
IC 6-1.1-22-8(a).
(b) The tax liability of a taxpayer does not include the amount of
any property tax owed by the taxpayer attributable to any of the
following:
(1) The sum of any increases in property tax levies of taxing
units of the county that result from appeals described in:
(A) IC 6-1.1-18.5-13(5) and IC 6-1.1-18.5-13(6) filed after
December 31, 1982; and
(B) any other appeals described in IC 6-1.1-18.5-13 filed after
December 31, 1983.
(2) The total amount of property taxes imposed for the stated
assessment year by the taxing units of the county under the
authority of IC 12-1-11.5 (repealed), IC 12-2-4.5 (repealed),
IC 12-19-5, or IC 12-20-24.
(3) The total amount of property taxes to be paid during the
stated assessment year that will be used to pay for interest or
principal due on debt that:
(A) is entered into after December 31, 1983;
(B) is not debt that is issued under IC 5-1-5 to refund debt
incurred before January 1, 1984; and
(C) does not constitute debt entered into for the purpose of
building, repairing, or altering school buildings for which the
requirements of IC 20-5-52 were satisfied before January 1,
1984.
(4) The amount of property taxes imposed in the county for the
stated assessment year under the authority of IC 21-2-6
(repealed) or any citation listed in IC 6-1.1-18.5-9.8 for a
cumulative building fund whose property tax rate was initially
established or reestablished for a stated assessment year that
succeeds the 1983 stated assessment year.
(5) The remainder of:
(A) the total property taxes imposed in the county for the
stated assessment year under authority of IC 21-2-6
(repealed) or any citation listed in IC 6-1.1-18.5-9.8 for a
cumulative building fund whose property tax rate was not
initially established or reestablished for a stated assessment
year that succeeds the 1983 stated assessment year; minus
(B) the total property taxes imposed in the county for the
1984 stated assessment year under the authority of IC 21-2-6
(repealed) or any citation listed in IC 6-1.1-18.5-9.8 for a
cumulative building fund whose property tax rate was not
initially established or reestablished for a stated assessment
year that succeeds the 1983 stated assessment year.
(6) The amount of property taxes imposed in the county for the
stated assessment year under the following:
(A) IC 21-2-15 for a capital projects fund.
(B) IC 6-1.1-19-10 for a racial balance fund.
(C) IC 20-14-13 for a library capital projects fund.
(D) IC 20-5-17.5-3 for an art association fund.
(E) IC 21-2-17 for a special education preschool fund.
(F) An appeal filed under IC 6-1.1-19-5.1 for an increase in
a school corporation's maximum permissible general fund
levy for certain transfer tuition costs.
(G) An appeal filed under IC 6-1.1-19-5.4 for an increase in
a school corporation's maximum permissible general fund
levy for transportation operating costs.
(7) The amount of property taxes imposed by a school
corporation that is attributable to the passage after 1983 of a
referendum for an excessive tax levy under IC 6-1.1-19.
(8) For each township in the county, the lesser of:
(A) the sum of the amount determined in IC 6-1.1-18.5-19(a)
STEP THREE or IC 6-1.1-18.5-19(b) STEP THREE,
whichever is applicable, plus the part, if any, of the
township's ad valorem property tax levy for calendar year
1989 that represents increases in that levy that resulted from
an appeal described in IC 6-1.1-18.5-13(5) filed after
December 31, 1982; or
(B) the amount of property taxes imposed in the township for
the stated assessment year under the authority of
IC 36-8-13-4.
(9) For each participating unit in a fire protection territory
established under IC 36-8-19-1, the amount of property taxes
levied by each participating unit under IC 36-8-19-8 and
IC 36-8-19-8.5 less the maximum levy limit for each of the
participating units that would have otherwise been available
for fire protection services under IC 6-1.1-18.5-3 and
IC 6-1.1-18.5-19 for that same year.
(10) For each county the amount of property taxes imposed in
the county for the repayment of loans under IC 12-19-5-6
(repealed) that was included in the amount determined under
IC 12-19-7-4(a) STEP SEVEN (repealed) for property taxes
payable in 1995, or for property taxes payable in each year
after 1995, the amount determined under IC 12-19-7-4(b)
(repealed).
Sec. 5. Before March 2 of each year, the department of local
government finance shall certify to the department of state revenue
on a form approved by the state board of accounts, the amount of
allowable credits provided under this chapter that is allowed by the
county for the particular calendar year. The certified amount is the
county's estimated distribution for the calendar year.
Sec. 6. (a) Each year the department of state revenue shall
allocate from the state general fund an amount equal to the total
amount of allowable credits that is provided under this chapter and
allowed by each county for that year.
(b) Subject to section 7 of this chapter, the department of state
revenue shall distribute the county's estimated distribution for the
year as follows:
January 0
.00%
February 0
.00%
March 16
.70%
April 16
.70%
May 16
.60%
June 0
.00%
July 0
.00%
August 0
.00%
September 16
.70%
October 16
.70%
November 16
.60%
December 0
.00%
(c) Not later than December 31 of each year or as soon thereafter
as possible, the department of state revenue shall make a final
determination of the amount that should be distributed to each
county for the calendar year. The department of state revenue shall
distribute to the county treasurer or receive back from the county
treasurer any deficit or excess, as the case may be, between the sum
of the distributions made for the calendar year based on the
estimated distribution and the final determination of distribution.
The final determination of distribution shall be based on the
auditor's abstract filed with the auditor of state, adjusted for
postabstract adjustments included in the December settlement
sheet for the year, and any additional information as the
department may require.
(d) All distributions provided for in this section shall be made on
warrants issued by the auditor of state and drawn on the treasurer
of state.
Sec. 7. (a) Except as provided in subsection (c), the department
of state revenue shall not make a distribution under section 6 of
this chapter of the money attributable to the county's property
reassessment fund in a year if the distribution is scheduled to be
made after:
(1) August 1 of the year, and the department of local
government finance certifies to the department of state revenue
that the county auditor has not sent a certified statement
required to be sent by that date under IC 6-1.1-17-1 to the
department of local government finance; or
(2) October 1 of the year, and the department of local
government finance certifies to the department of state revenue
that the:
(A) elected township assessors in the county;
(B) elected township assessors and the county assessor; or
(C) county assessor;
has not transmitted to the department of local government
finance the data for all townships in the county required to be
transmitted under IC 6-1.1-4-25(b).
(b) Money not distributed under subsection (a) shall be
distributed to the county when the department of local government
finance certifies to the department of state revenue that the
assessing officials in the county are in compliance with
IC 6-1.1-17-1 and IC 6-1.1-4-25(b).
(c) The department of local government finance shall make the
certifications described in subsection (a) unless the department of
local government finance determines that:
(1) the failure of a county auditor to send a certified statement
required under IC 6-1.1-17-1; or
(2) the failure of an official to transmit data required under
IC 6-1.1-4-25(b);
is justified by unusual circumstances.
Sec. 8. (a) If the tax liability of any taxpayer for which an
allowable credit is determined and allowed under this chapter is,
after the determination and allowance of the credit, changed due
to a postabstract adjustment, the credit shall be correspondingly
adjusted by the county auditor with the assistance of the county
treasurer to reflect the changed tax liability.
(b) If a right to an additional refund results, as provided in
section 8 of this chapter, the taxpayer, notwithstanding IC 6-1.1-26,
has either:
(1) ninety (90) days after the date the change is effected to
process a refund claim; or
(2) until the June 1 expiration date for refund claims as set
forth in section 8 of this chapter;
whichever occurs later.
Sec. 9. (a) Notwithstanding IC 6-1.1-26, any taxpayer who:
(1) has properly filed for and is entitled to a credit under this
chapter; and
(2) without taking the credit, pays in full the taxes to which the
credit applies;
is entitled to a refund, without interest, of an amount equal to the
amount of the credit. However, if the taxpayer, at the time a refund
is claimed, owes any other taxes, interest, or penalties payable to
the county treasurer to whom the taxes subject to the credit were
paid, the credit shall be first applied in full or partial payment of
the other taxes, interest, and penalties and the balance, if any,
remaining after that application is available as a refund to the
taxpayer.
(b) Any taxpayer entitled to a refund under this section shall be
paid the refund from proceeds of the state general fund. However,
the refund shall be paid from the state general fund only to the
extent that the percentage of the allowable credit that the taxpayer
was entitled to receive for a year does not exceed the percentage
credit allowed by statute for that same year. Any refund that
exceeds that amount shall be paid from the county's revenue
distributions received under IC 6-3.5-1.1 or IC 6-3.5-6.
(c) The state board of accounts shall establish a procedure to
simplify and expedite the method for the claiming and payment of
refunds under this section. The procedure is the exclusive
procedure for the processing of the refunds. The procedure must
require the filing of a claim for refund under this section before
June 2 of the year following the year in which the taxes to which
the credit applied were paid.
Sec. 10. A county receiving a distribution under this chapter shall
allocate the amounts distributed to the county among the taxing
units and the allocation areas in the county in proportion to the
amounts that the property tax levy of each taxing unit and
allocation area is reduced by the application of the allowable
credits. For purposes of this section, a taxpayer in an allocation
area shall be treated as if the taxpayer had the taxpayer's property
taxes reduced even if the additional credit is denied under
IC 12-19-1.5-10.
Sec. 11. (a) Not later than October 15 of each year, each county
auditor shall make a settlement with the department of state
revenue as to the aggregate amount of allowable credits extended
to taxpayers in the auditor's county during the first eight (8)
months of that same year. Not later than December 31 of each
year, each county auditor shall make a settlement with the
department of state revenue along with the filing of the county
auditor's December settlement as to the aggregate amount of
allowable credits extended to taxpayers in the auditor's county
during the last four (4) months of that same year. If the aggregate
credits allowed during either period exceed the estimated
distribution allocated and distributed to the county treasurer for
that same period, the department of state revenue shall certify the
amount of the excess to the auditor of state who shall issue a
warrant to the treasurer of the state ordering the payment of the
excess to the county treasurer. If the distribution exceeds the
aggregate credits, the county treasurer shall repay to the treasurer
of state the amount of the excess.
(b) In making the settlement required by subsection (a), the
county auditor shall recognize the fact that any loss of revenue
resulting from the provision of allowable credits in excess of the
percentage credit allowed in section 2(d) of this chapter must be
paid from county revenues under IC 6-3.5-1.1 or IC 6-3.5-6.
Sec. 12. Except as otherwise provided in this chapter, the state
board of accounts, with the cooperation of the department of state
revenue, shall prescribe the accounting forms, records, and
procedures required to carry out this chapter.
SOURCE: IC 6-1.1-21.3; (02)IN1003.1.20. -->
SECTION 20. IC 6-1.1-21.3 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 21.3. Inventory Tax Replacement Credits
Sec. 1. As used in this chapter, "allocation area" has the meaning
set forth in IC 12-19-1.5-1.
Sec. 2. As used in this chapter, "inventory" has the meaning set
forth in IC 6-1.1-3-11.
Sec. 3. As used in this chapter, "net property tax liability on
inventory" means the property taxes attributable to inventory that
are due and payable as shown on the property tax statement sent
to a person after all deductions and credits have been applied
under any other statute.
Sec. 4. As used in this chapter, "special fund" means an
allocation fund created for an allocation area to receive the tax
increment revenues (as defined in IC 12-19-1.5-7 from the
allocation area.
Sec. 5. A credit applies against a person's net property tax
liability on inventory under IC 6-1.1-2 for property taxes first due
and payable in 2003 and thereafter. The credit is equal to the
person's net property tax liability on inventory.
Sec. 6. A taxpayer in an allocation area is entitled to an
additional credit for property taxes that under IC 6-1.1-22-9 are
due and payable in May and November of that year. One-half (1/2)
of the credit shall be applied to each installment of property taxes.
This credit equals the total amount of the taxpayer's property taxes
levied in the allocation area attributable to inventory that would
have been allocated to a special fund for the allocation area had the
additional credit described in this section not been given. The
additional credit reduces the amount of proceeds allocated to the
allocation area and paid into a special fund.
Sec. 7. (a) The county assessor shall determine the amount of
each property owner's assessed value that is attributable to
inventory in the county. Before December 1 of 2002 and each year
thereafter, the county assessor shall provide the county auditor
with the amount of inventory assessed value for each owner.
(b) The county auditor shall compute the amount of property
taxes in the county, including property taxes subject to the
additional credit under section 6 of this chapter, that is attributable
to inventory assessed value as reported by the county assessor
using the property tax liability determined under IC 6-1.1-21.1-4.
SOURCE: IC 6-1.1-21.5-5; (02)IN1003.1.21. -->
SECTION 21. IC 6-1.1-21.5-5, AS AMENDED BY P.L.291-2001,
SECTION 209, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The board shall
determine the terms of a loan made under this chapter. However,
interest may not be charged on the loan, and the loan must be repaid
not later than ten (10) years after the date on which the loan was made.
(b) The loan shall be repaid only from:
(1) property tax revenues of the qualified taxing unit that are
subject to the levy limitations imposed by IC 6-1.1-18.5 or
IC 6-1.1-19; or
(2) state tuition support distributions.
The payment of any installment of principal constitutes a first charge
against such property tax revenues as collected by the qualified taxing
unit during the calendar year the installment is due and payable.
(c) The obligation to repay the loan is not a basis for the qualified
taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5 or
IC 6-1.1-19.
(d) Whenever the board receives a payment on a loan made under
this chapter, the board shall deposit the amount paid in the
counter-cyclical revenue and economic stabilization fund.
(e) This section may not be construed to prevent the qualified taxing
unit from repaying a loan made under this chapter before the date
specified in subsection (a) if a taxpayer described in section 3 of this
chapter resumes paying property taxes to the qualified taxing unit.
SOURCE: IC 6-1.1-21.7-7; (02)IN1003.1.22. -->
SECTION 22. IC 6-1.1-21.7-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 7. (a) The state
board of tax commissioners department of local government finance
shall grant emergency financial relief to a taxing unit that qualifies
under section 6 of this chapter not more than thirty (30) days after the
appeal is filed by the taxing unit. The state board of tax commissioners
department of local government finance shall compute the amount
of the loan that a taxing unit is eligible to receive in a calendar year
under this chapter. The amount of the loan is the lesser of the amount
sought by the taxing unit or the maximum loan allowed under section
9 of this chapter. The state board of tax commissioners department of
local government finance shall include the amount of the approved
loan for the initial year of the loan in the order granting emergency
financial relief.
(b) Upon approval of emergency financial relief under this chapter,
the state board of tax commissioners department of local government
finance shall transmit sufficient information to the board to consider
the application of the taxing unit. During the term of the loan, the state
board of tax commissioners department of local government finance
shall annually compute and transmit to the board the amount of loan
proceeds for which the taxing unit is eligible in a calendar year after
the initial year of the loan.
SOURCE: IC 6-1.1-21.7-8; (02)IN1003.1.23. -->
SECTION 23. IC 6-1.1-21.7-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. The board shall
make a loan from the counter-cyclical revenue and economic
stabilization fund to the taxing unit in the amount specified in the order
of the state board of tax commissioners department of local
government finance under section 7 of this chapter not more than
thirty (30) days after the state board of tax commissioners department
of local government finance notifies the board under section 7 of this
chapter that the appeal for emergency relief has been granted. The
board and the taxing unit shall enter into a written agreement governing
the terms and conditions of the loan. The agreement must contain the
following provisions:
(1) The taxing unit is obligated to pay an interest rate of five
percent (5%) simple interest per year on the outstanding balance
of the loan.
(2) The taxing unit is obligated to begin repaying the principal of
the loan after January 1 in the sixth year after the year in which the
loan is granted.
(3) The taxing unit shall repay the loan on the schedule agreed to
between the board and the taxing unit with the last payment being
made not later than December 1 in the tenth year after the year in
which the loan is granted.
(4) In addition to any other remedy available to the board, the
board is authorized to offset the amount of any delinquent payment
on the loan from property tax replacement credit or homestead
credit distributions otherwise due the taxing unit.
SOURCE: IC 6-1.1-21.7-11; (02)IN1003.1.24. -->
SECTION 24. IC 6-1.1-21.7-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. Loan proceeds
shall be distributed to a taxing unit either on the same schedule as
property tax replacement homestead credits are distributed under
IC 6-1.1-21 IC 6-1.1-20.9-8 or another schedule to which both the
board and the taxing unit agree.
SOURCE: IC 6-1.1-21.7-13; (02)IN1003.1.25. -->
SECTION 25. IC 6-1.1-21.7-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 13. Loan proceeds
received under this chapter shall be treated as property taxes receivable
by the fund in which the loan proceeds are deposited for the purposes
of receiving any excise tax, state distribution, or other distribution of
tax revenues that is computed on the basis of the amount of the taxing
unit's property tax levy, except property tax replacement and homestead
credits.
SOURCE: IC 6-1.1-21.7-17; (02)IN1003.1.26. -->
SECTION 26. IC 6-1.1-21.7-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17. If a taxing
unit is delinquent in repaying a loan granted under this chapter, the
board may certify the amount of the delinquency to the auditor of state
and the department of state revenue. Upon receiving a certification
under this section, the auditor of state and the department of state
revenue shall reimburse the board in the amount of the delinquency
from property tax replacement credit or homestead credit distributions
otherwise due the taxing unit. The auditor of state and the department
of state revenue shall reduce the amount distributed for payment to the
taxing unit by the amount paid to the board under this section.
SOURCE: IC 6-1.1-26-7; (02)IN1003.1.27. -->
SECTION 27. IC 6-1.1-26-7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 7. The county auditor shall report to the
department of state revenue any refund to a taxpayer made under
this chapter resulting from a reduction of the amount of an
assessment of business personal property (as defined in
IC 6-3.1-24-2).
SOURCE: IC 6-1.1-29-9; (02)IN1003.1.28. -->
SECTION 28. IC 6-1.1-29-9, AS AMENDED BY P.L.273-1999,
SECTION 57, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9. (a) A county council may adopt an
ordinance to abolish the county board of tax adjustment. This ordinance
must be adopted by July 1 and may not be rescinded in the year it is
adopted. Notwithstanding IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-19,
IC 12-19-7, IC 21-2-14, IC 36-8-6, IC 36-8-7, IC 36-8-7.5, IC 36-8-11,
IC 36-9-3, IC 36-9-4, and IC 36-9-13, if such an ordinance is adopted,
this section governs the treatment of tax rates, tax levies, and budgets
that would otherwise be reviewed by a county board of tax adjustment
under IC 6-1.1-17.
(b) The time requirements set forth in IC 6-1.1-17 govern all filings
and notices.
(c) A tax rate, tax levy, or budget that otherwise would be reviewed
by the county board of tax adjustment is considered and must be treated
for all purposes as if the county board of tax adjustment approved the
tax rate, tax levy, or budget. This includes the notice of tax rates that is
required under IC 6-1.1-17-12.
SOURCE: IC 6-1.1-33-3; (02)IN1003.1.29. -->
SECTION 29. IC 6-1.1-33-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The division of
tax review shall:
(1) conduct continuing studies in the areas in which the state board
of tax commissioners operates;
(2) make periodic field surveys and audits of tax rolls, plat books,
building permits, real estate transfers, gross income tax returns,
federal income tax returns, and other data which may be useful in
checking property valuations or taxpayer returns;
(3) make test checks of property valuations; and
(4) furnish the state board of tax commissioners with information
which the board requests. The division shall furnish the
information in the form and at the time which the board directs.
SOURCE: IC 6-1.1-33.5-3; (02)IN1003.1.30. -->
SECTION 30. IC 6-1.1-33.5-3, AS ADDED BY P.L.198-2001,
SECTION 82, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 3. The division of data analysis shall:
(1) conduct continuing studies in the areas in which the department
of local government finance operates;
(2) make periodic field surveys and audits of tax rolls, plat books,
building permits, real estate transfers, gross income tax returns,
federal income tax returns, and other data that may be useful in
checking property valuations or taxpayer returns;
(3) make test checks of property valuations to serve as the bases for
special reassessments under this article;
(4) conduct biennially a coefficient of dispersion study for each
township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for each
township and county in Indiana;
(6) compute school assessment ratios under IC 6-1.1-34; and
(7) report annually to the executive director of the legislative
services agency, in a form prescribed by the legislative services
agency, the information obtained or determined under this section
for use by the executive director and the general assembly,
including:
(A) all information obtained by the division of data analysis from
units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data analysis.
SOURCE: IC 6-1.1-39-5; (02)IN1003.1.31. -->
SECTION 31. IC 6-1.1-39-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) A
declaratory ordinance adopted under section 2 of this chapter and
confirmed under section 3 of this chapter must include a provision with
respect to the allocation and distribution of property taxes for the
purposes and in the manner provided in this section. The allocation
provision must apply to the entire economic development district. The
allocation provisions must require that any property taxes subsequently
levied by or for the benefit of any public body entitled to a distribution
of property taxes on taxable property in the economic development
district be allocated and distributed as follows:
(1) Except as otherwise provided in this section, the proceeds of
the taxes attributable to the lesser of:
(A) the assessed value of the property for the assessment date
with respect to which the allocation and distribution is made; or
(B) the base assessed value;
shall be allocated to and, when collected, paid into the funds of the
respective taxing units. However, if the effective date of the
allocation provision of a declaratory ordinance is after March 1,
1985, and before January 1, 1986, and if an improvement to
property was partially completed on March 1, 1985, the unit may
provide in the declaratory ordinance that the taxes attributable to
the assessed value of the property as finally determined for March
1, 1984, shall be allocated to and, when collected, paid into the
funds of the respective taxing units.
(2) Except as otherwise provided in this section, part or all of the
property tax proceeds in excess of those described in subdivision
(1), as specified in the declaratory ordinance, shall be allocated to
the unit for the economic development district and, when collected,
paid into a special fund established by the unit for that economic
development district that may be used only to pay the principal of
and interest on obligations owed by the unit under IC 4-4-8 for the
financing of industrial development programs in, or serving, that
economic development district. The amount not paid into the
special fund shall be paid to the respective units in the manner
prescribed by subdivision (1).
(3) When the money in the fund is sufficient to pay all outstanding
principal of and interest (to the earliest date on which the
obligations can be redeemed) on obligations owed by the unit
under IC 4-4-8 for the financing of industrial development
programs in, or serving, that economic development district,
money in the special fund in excess of that amount shall be paid to
the respective taxing units in the manner prescribed by subdivision
(1).
(b) Property tax proceeds allocable to the economic development
district under subsection (a)(2) must, subject to subsection (a)(3), be
irrevocably pledged by the unit for payment as set forth in subsection
(a)(2).
(c) For the purpose of allocating taxes levied by or for any taxing unit
or units, the assessed value of taxable property in a territory in the
economic development district that is annexed by any taxing unit after
the effective date of the allocation provision of the declaratory
ordinance is the lesser of:
(1) the assessed value of the property for the assessment date with
respect to which the allocation and distribution is made; or
(2) the base assessed value.
(d) Notwithstanding any other law, each assessor shall, upon petition
of the fiscal body, reassess the taxable property situated upon or in, or
added to, the economic development district effective on the next
assessment date after the petition.
(e) Notwithstanding any other law, the assessed value of all taxable
property in the economic development district, for purposes of tax
limitation
property tax replacement (except as provided in
IC 6-1.1-21-3(c), IC 6-1.1-21-4(a)(3), and IC 6-1.1-21-5(c)), and
formulation of the budget, tax rate, and tax levy for each political
subdivision in which the property is located is the lesser of:
(1) the assessed value of the property as valued without regard to
this section; or
(2) the base assessed value.
(f) The state board of accounts and state board of tax commissioners
shall make the rules and prescribe the forms and procedures that they
consider expedient for the implementation of this chapter. After each
general reassessment under IC 6-1.1-4, the
state board of tax
commissioners department of local government finance shall adjust
the base assessed value one (1) time to neutralize any effect of the
general reassessment on the property tax proceeds allocated to the
district under this section. However, the adjustment may not include
the effect of property tax abatements under IC 6-1.1-12.1.
(g) As used in this section, "property taxes" means:
(1) taxes imposed under this article on real property; and
(2) any part of the taxes imposed under this article on depreciable
personal property that the unit has by ordinance allocated to the
economic development district. However, the ordinance may not
limit the allocation to taxes on depreciable personal property with
any particular useful life or lives.
If a unit had, by ordinance adopted before May 8, 1987, allocated to an
economic development district property taxes imposed under IC 6-1.1
on depreciable personal property that has a useful life in excess of eight
(8) years, the ordinance continues in effect until an ordinance is
adopted by the unit under subdivision (2).
(h) As used in this section, "base assessed value" means:
(1) the net assessed value of all the property as finally determined
for the assessment date immediately preceding the effective date
of the allocation provision of the declaratory resolution, as adjusted
under subsection (f); plus
(2) to the extent that it is not included in subdivision (1), the net
assessed value of property that is assessed as residential property
under the rules of the state board of tax commissioners,
department of local government finance, as finally determined
for any assessment date after the effective date of the allocation
provision.
Subdivision (2) applies only to economic development districts
established after June 30, 1997, and to additional areas established
after June 30, 1997.
SOURCE: IC 6-1.1-39-6; (02)IN1003.1.32. -->
SECTION 32. IC 6-1.1-39-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 6.
(a) An
economic development district may be enlarged by the fiscal body by
following the same procedure for the creation of an economic
development district specified in this chapter.
Property taxes that are
attributable to the additional area and allocable to the economic
development district are not eligible for the property tax replacement
credit provided by IC 6-1.1-21-5. However, subject to subsection (c),
each taxpayer in an additional area is entitled to an additional credit for
property taxes that under IC 6-1.1-22-9 are due and payable in May and
November of that year. One-half (1/2) of the credit shall be applied to
each installment of property taxes. This credit equals the amount
determined under the following STEPS for each taxpayer in a taxing
district in a county that contains all or part of the additional area:
STEP ONE: Determine that part of the sum of the amounts under
IC 6-1.1-21-2(g)(1)(A) and IC 6-1.1-21-2(g)(2) that is attributable
to the taxing district.
STEP TWO: Divide:
(A) that part of twenty percent (20%) of the county's total county
tax levy payable that year as determined under IC 6-1.1-21-4 that
is attributable to the taxing district; by
(B) the STEP ONE sum.
STEP THREE: Multiply:
(A) the STEP TWO quotient; times
(B) the total amount of the taxpayer's property taxes levied in the
taxing district that would have been allocated to a special fund
under section 5 of this chapter had the additional credit
described in this section not been given.
The additional credit reduces the amount of proceeds allocated to the
economic
development district and paid into a special fund under
section 5(a) of this chapter.
(b) If the additional credit under subsection (a) is not reduced under
subsection (c) or (d), the credit for property tax replacement under
IC 6-1.1-21-5 and the additional credit under subsection (a) shall be
computed on an aggregate basis for all taxpayers in a taxing district
that contains all or part of an additional area. The credit for property
tax replacement under IC 6-1.1-21-5 and the additional credit under
subsection (a) shall be combined on the tax statements sent to each
taxpayer.
(c) The county fiscal body may, by ordinance, provide that the
additional credit described in subsection (a):
(1) does not apply in a specified additional area; or
(2) is to be reduced by a uniform percentage for all taxpayers in a
specified additional area.
(d) Whenever the county fiscal body determines that granting the full
additional credit under subsection (a) would adversely affect the
interests of the holders of bonds or other contractual obligations that
are payable from allocated tax proceeds in that development
district in a way that would create a reasonable expectation that those
bonds or other contractual obligations would not be paid when due, the
county fiscal body must adopt an ordinance under subsection (c) to
deny the additional credit or reduce the additional credit to a level that
creates a reasonable expectation that the bonds or other obligations will
be paid when due. An ordinance adopted under subsection (c) denies
or reduces the additional credit for property taxes first due and payable
in any year following the year in which the ordinance is adopted.
(e) An ordinance adopted under subsection (c) remains in effect until
the ordinance is rescinded by the body that originally adopted the
ordinance. However, an ordinance may not be rescinded if the
rescission would adversely affect the interests of the holders of bonds
or other obligations that are payable from allocated tax proceeds in that
development district in a way that would create a reasonable
expectation that the principal of or interest on the bonds or other
obligations would not be paid when due. If an ordinance is rescinded
and no other ordinance is adopted, the additional credit described in
subsection (a) applies to property taxes first due and payable in each
year following the year in which the resolution is rescinded.
SOURCE: IC 6-1.1-44; (02)IN1003.1.33. -->
SECTION 33. IC 6-1.1-44 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 44. Miscellaneous Tax Allocation
Sec. 1. As used in this chapter, "miscellaneous tax" means the
following:
(1) Financial institutions tax (IC 6-5.5-8-2).
(2) Motor vehicle excise tax (IC 6-6-5-10).
(3) Commercial vehicle excise tax (IC 6-6-5.5-20).
(4) Aircraft excise tax (IC 6-6-6.5-21).
(5) Auto rental excise tax (IC 6-6-9-11).
(6) Boat excise tax (IC 6-6-11-31).
Sec. 2. The department of local government finance shall
compute a total levy miscellaneous tax allocation.
Sec. 3. The total levy miscellaneous tax allocation is equal to the
sum of the following components:
(1) A welfare allocation.
(2) A human services fund allocation
(3) A trial court allocation.
(4) An education allocation.
Sec. 4. For each miscellaneous tax, the welfare allocation for a
county is equal to the result determined under STEP SIX of the
following formula:
STEP ONE: For 1997, 1998, and 1999, determine the result of:
(A) the amounts appropriated by the county in the year for
the county's county welfare fund and county administration
fund; divided by
(B) the amounts appropriated by all the taxing units in the
county for the year.
STEP TWO: Determine the sum of the results determined
under STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of the miscellaneous tax
that would otherwise be distributed to all taxing units in the
county under the law establishing the miscellaneous tax
without regard to this section.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
STEP SIX: Determine the greater of:
(A) zero (0); or
(B) the STEP FIVE amount.
Sec. 5. For each miscellaneous tax, the human services allocation
for a county is equal to the result determined under STEP SIX of
the following formula:
STEP ONE: For 2000, 2001, and 2002, determine the result of:
(A) the amounts appropriated by the county in the year for:
(i) the county's family and children's fund (IC 12-19-7-3
(repealed)) after the deduction of any amounts
appropriated from the fund for the repayment of loans and
bonds issued for the fund;
(ii) the county contributions to the medical assistance to
wards program under IC 12-13-8 (repealed);
(iii) the county contribution to the children with special
health care needs program under IC 16-35-3 (repealed);
and
(iv) the county contribution to the hospital care for the
indigent program under IC 12-16-14 (repealed);
divided by
(B) the amounts appropriated by all the taxing units in the
county for the year.
STEP TWO: Determine the sum of the results determined
under STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of the miscellaneous tax
that would otherwise be distributed to all taxing units in the
county under the law establishing the miscellaneous tax
without regard to this section.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
STEP SIX: Determine the greater of:
(A) zero (0); or
(B) the STEP FIVE amount.
Sec. 6. For each miscellaneous tax, the trial court allocation for
a county is equal to the result determined under STEP SIX of the
following formula:
STEP ONE: For 2000, 2001, and 2002, determine the result of:
(A) the amounts appropriated by the county in the year for
the personnel and other operating expense of the circuit,
superior, probate, and county courts in the county that after
2002 will be paid by the state under IC 33-1-18-6; divided by
(B) the amounts appropriated by all the taxing units in the
county for the year.
STEP TWO: Determine the sum of the results determined
under STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of the miscellaneous tax
that would otherwise be distributed to all taxing units in the
county under the law establishing the miscellaneous tax
without regard to this section.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
STEP SIX: Determine the greater of:
(A) zero (0); or
(B) the STEP FIVE amount.
Sec. 7. For each miscellaneous tax, the education allocation for
a county is equal to the result determined under STEP SIX of the
following formula:
STEP ONE: For 2000, 2001, and 2003, determine the result of:
(A) for fifty percent (50%) of the part of the tuition support
levy (as defined in IC 21-3-1.7-5) levied in the county for
each school corporation that is at least partially located in
the county; divided by
(B) the amounts appropriated by all the taxing units in the
county for the year.
STEP TWO: Determine the sum of the results determined
under STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of the miscellaneous tax
that would otherwise be distributed to all taxing units in the
county under the law establishing the miscellaneous tax
without regard to this section.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
STEP SIX: Determine the greater of:
(A) zero (0); or
(B) the STEP FIVE amount.
Sec. 8. The total levy miscellaneous tax allocation shall be used,
as provided in each law establishing a miscellaneous tax, to
determine the amount of tax proceeds to be distributed to the state
and to each county.
Sec. 9. The department of local government finance shall
annually certify the amount of:
(1) each county's
total levy miscellaneous tax allocation; and
(2) the amount of each component of each county's total levy
miscellaneous tax allocation to the county auditor.
SOURCE: IC 6-2.2; (02)IN1003.1.34. -->
SECTION 34. IC 6-2.2 IS ADDED TO THE INDIANA CODE AS
A
NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
ARTICLE 2.2. BUSINESS FRANCHISE TAX
Chapter 1. Application
Sec. 1. Except as provided in IC 6-2.2-3 (exempt entities), this
article applies to all business entities doing business in Indiana in
a taxable year.
Sec. 2. The entities to which this article applies include the
following:
(1) Corporations.
(2) S corporations (as defined in Section 1361 of the Internal
Revenue Code).
(3) Partnerships.
(4) Limited partnerships.
(5) Limited liability partnerships.
(6) Limited liability companies.
(7) Business trusts (as defined in IC 23-5-1-2).
Sec. 3. For purposes of this article, each business entity is treated
as a separate entity regardless of the extent to which the business
entity is owned or controlled by another business entity or whether
the business entity is taxed for federal income tax purposes.
Sec. 4. A business entity shall not be treated as doing business in
Indiana solely because it has an ownership interest in an entity
described in section 2 of this chapter that is doing business in
Indiana.
Chapter 2. Definitions
Sec. 1. The definitions in this chapter apply throughout this
article.
Sec. 2. "Adjusted net worth" means the net worth of a business
entity remaining after subtracting any exemptions allowed under
IC 6-2.2-5 and any deductions allowed under IC 6-2.2-6.
Sec. 3. "Business entity" means any legal entity, regardless of
form or place of formation, that engages in doing business in
Indiana in a taxable year.
Sec. 4. "Department" refers to the department of state revenue.
Sec. 5. "Doing business" means owning, renting, or operating
business or income producing property or engaging in other
business or income producing activity.
Sec. 6. "Exempt entity" refers to an entity described in
IC 6-2.2-3.
Sec. 7. "Net worth" refers to the net worth of a business entity as
determined under IC 6-2.2-5.
Sec. 8. "Taxable net worth" means the adjusted net worth of a
business entity that is attributed to Indiana under IC 6-2.2-7.
Sec. 9. "Taxable year" means the taxable year of a taxpayer
determined under IC 6-2.2-4.
Sec. 10. "Taxpayer" means a business entity that is not an
exempt entity.
Chapter 3. Exempt Entities
Sec. 1. An individual is exempt from this article.
Sec. 2. The estate of a deceased individual is exempt from this
article.
Sec. 3. The following governmental or quasi-governmental
entities are exempt from this article:
(1) The United States government.
(2) The state of Indiana, another state, or an Indian tribe (as
defined in IC 34-6-2-66.7).
(3) A political subdivision.
(4) A body corporate and politic that is an instrumentality of
a governmental entity described in subdivisions (1) through (3),
including a state educational institution (as defined in
IC 20-12-0.5-1).
(5) A business entity that is wholly owned by a governmental
entity described in subdivisions (1) through (3), including a
municipally owned utility (as defined in IC 8-1-2-1).
Sec. 4. An organization that is exempt for federal income tax
purposes under Section 501(a) of the Internal Revenue Code is
exempt from this article, regardless of whether the organization
has unrelated business income that is taxable for federal income
tax purposes.
Sec. 5. A company (as defined in IC 27-1-2-3) is exempt from this
article.
Sec. 6. The following are exempt from this article:
(1) A holding company (as defined in IC 6-5.5-1-17).
(2) A regulated financial corporation (as defined in
IC 6-5.5-1-17).
Sec. 7. A trust (as described in IC 30-4-1-1) other than a business
trust (as defined in IC 23-5-1-2) is exempt from this article.
Sec. 8. The following political organizations are exempt from this
article:
(1) A bona fide political party (as defined in IC 3-5-2-5.5).
(2) A candidate's committee (as defined in IC 3-5-2-7).
(3) A central committee (as defined in IC 3-5-2-8).
(4) A regular party committee (as defined in IC 3-5-2-42).
(5) A political action committee (as defined in IC 3-5-2-37).
(6) A legislative caucus committee (as defined in IC 3-5-2-27.3).
Chapter 4. Accounting Practices
Sec. 1. A taxpayer's taxable year under this article is the year
that a taxpayer uses for its annual financial statements. If a
taxpayer does not prepare annual financial statements, the
taxpayer's taxable year under this article is a calendar year.
Sec. 2. The taxable net worth of a taxpayer for a taxable year is
the taxable net worth of the taxpayer on the last day immediately
preceding the beginning of the taxpayer's taxable year.
Sec. 3. Subject to this article, a taxpayer shall compute the
taxpayer's adjusted net worth and any credits allowed against the
business franchise tax using generally accepted accounting
principles applicable to the United States. If generally accepted
accounting principles allow more than one (1) method of
accounting for the net worth of a taxpayer, the taxpayer shall use
for purposes of this article the same method of accounting that the
taxpayer uses to prepare the taxpayer's annual financial
statements. If the taxpayer does not prepare annual financial
statements in accordance with generally accepted accounting
principles, the taxpayer shall use:
(1) the same method of accounting that the taxpayer uses for
filing a return for federal income tax purposes; or
(2) if the taxpayer does not file a return for federal income tax
purposes, a method of accounting consistent with the
requirements of Section 446 of the Internal Revenue Code.
Chapter 5. Net Worth
Sec. 1. The net worth of a taxpayer is the greater of the following:
(1) The difference between the taxpayer's total assets and the
taxpayer's total liabilities.
(2) Zero (0).
Sec. 2. Notwithstanding any other law, none of the net worth of
a taxpayer is exempt from taxation under this article.
Chapter 6. Deductions
Sec. 1. Notwithstanding any other law, the only deductions
allowable against the net worth of a taxpayer are the deductions
allowed by this chapter.
Sec. 2. A taxpayer may deduct the book value of the taxpayer's
ownership interest that the taxpayer has in another business entity
from the net worth of the taxpayer if:
(1) the taxpayer's ownership interest constitutes at least twenty
percent (20%) of the total ownership of the business entity;
and
(2) the value of the taxpayer's ownership interest in the other
business entity would otherwise be included in the net worth of
the taxpayer.
A deduction shall be allowed under this section only to the extent
that the deduction does not result in a business franchise tax for the
taxpayer in a taxable year that is less than two thousand five
hundred dollars ($2,500).
Chapter 7. Apportionment of Net Worth
Sec. 1. The taxable net worth of a taxpayer is equal to the
adjusted net worth of the taxpayer multiplied by an apportionment
factor.
Sec 2. The apportionment factor for a taxpayer that is doing
business only in Indiana is one (1).
Sec. 3. (a) The apportionment factor for a taxpayer that is doing
business both in Indiana and outside Indiana is a fraction.
(b) Subject to this chapter, the numerator of the fraction is the
sum of the property factor, payroll factor, and receipts factor
determined under this chapter.
(c) Subject to this chapter, the denominator of the fraction is
three (3). However, if the taxpayer lacks one (1) of the factors
applicable to the numerator, the denominator is two (2), and if the
taxpayer lacks more than one (1) of the factors applicable to the
numerator, the denominator is one (1).
(d) Nonbusiness receipts or property may not be excluded from
the numerator or denominator computed under this chapter.
Sec. 4. (a) The property factor is a fraction.
(b) The numerator of the property factor fraction is the average
value of the taxpayer's real and tangible personal property owned
or rented and used in Indiana during the immediately preceding
taxable year.
(c) The denominator of the property factor fraction is the
average value of all the taxpayer's real and tangible personal
property owned or rented and used during the immediately
preceding taxable year.
(d) Property owned by the taxpayer is valued at its original cost.
(e) Property rented by the taxpayer is valued at eight (8) times
the net annual rental rate. Net annual rental rate is the annual
rental rate paid by the taxpayer less any annual rental rate
received by the taxpayer from subrentals.
(f) The average value of property shall be determined by
averaging the values at the beginning and ending of the taxpayer's
immediately preceding taxable year, but the department may
require the averaging of monthly values during the immediately
preceding taxable year if reasonably required to reflect properly
the average value of the taxpayer's property.
Sec. 5. (a) The payroll factor is a fraction.
(b) The numerator of the payroll fraction is the total amount
paid in Indiana during the immediately preceding taxable year by
the taxpayer for compensation.
(c) The denominator of the payroll fraction is the total
compensation paid everywhere during the immediately preceding
taxable year.
(d) Compensation is paid in Indiana if:
(1) the individual's service is performed entirely in Indiana;
(2) the individual's service is performed both in and outside
Indiana, but the service performed outside Indiana is
incidental to the individual's service in Indiana; or
(3) some of the service is performed in Indiana and:
(A) the base of operations or, if there is no base of
operations, the place from which the service is directed or
controlled is in Indiana; or
(B) the base of operations or the place from which the service
is directed or controlled is not in any state in which some
part of the service is performed, but the individual is a
resident of Indiana.
Sec. 6. (a) The receipts factor is a fraction.
(b) The numerator of the receipts factor fraction is the total
receipts of the taxpayer in Indiana during the immediately
preceding taxable year.
(c) The denominator of the receipts factor fraction is the total
receipts of the taxpayer everywhere during the immediately
preceding taxable year.
Sec. 7. (a) The receipts factor includes receipts from intangible
property and receipts from the sale or exchange of intangible
property.
(b) Receipts from intangible personal property are derived from
sources in Indiana if the receipts from the intangible personal
property are attributable to Indiana under section 8 of this
chapter.
(c) Sales of tangible personal property are in Indiana if:
(1) the property is delivered or shipped to a purchaser, other
than the United States government, in Indiana, regardless of
the f.o.b. point or other conditions of the sale; or
(2) the property is shipped from an office, a store, a warehouse,
a factory, or other place of storage in Indiana and:
(A) the purchaser is the United States government; or
(B) the taxpayer is not taxable, as determined under section
10 of this chapter, in the state of the purchaser.
(d) Gross receipts derived from commercial printing that results
in printed materials, excluding the business of photocopying, shall
be treated as receipts of tangible personal property for purposes of
this chapter.
(e) Receipts, other than receipts from intangible property
covered by subsection (b) and receipts of tangible personal
property, are in Indiana if:
(1) the activity producing the receipts is performed in Indiana;
or
(2) the activity producing the receipts is performed both in and
outside Indiana and a greater proportion of the activity
producing the receipts is performed in Indiana than in any
other state, based on costs of performance.
Sec. 8. (a) Interest and other receipts from assets in the nature of
loans or installment receipts contracts that are primarily secured
by or deal with real or tangible personal property are attributable
to Indiana if the security or sale property is located in Indiana.
(b) Interest and other receipts from consumer loans not secured
by real or tangible personal property are attributable to Indiana
if the loan is made to a resident of Indiana, whether at a place of
business, by a traveling loan officer, by mail, by telephone, or by
other electronic means.
(c) Interest and other receipts from commercial loans and
installment obligations not secured by real or tangible personal
property are attributable to Indiana if the proceeds of the loan are
to be applied in Indiana. If it cannot be determined where the
funds are to be applied, the receipts are attributable to the state in
which the business applied for the loan. As used in this section,
"applied for" means initial inquiry (including customer assistance
in preparing the loan application) or submission of a completed
loan application, whichever occurs first.
(d) Interest, merchant discount, and other receipts including
service charges from financial institution credit card and travel
and entertainment credit card receivables and credit card holders'
fees are attributable to the state to which the card charges and fees
are regularly billed.
(e) Receipts from the performance of fiduciary and other services
are attributable to the state in which the benefits of the services are
consumed. If the benefits are consumed in more than one (1) state,
the receipts from those benefits are attributable to Indiana on a
pro rata basis according to the part of the benefits consumed in
Indiana.
(f) Receipts from the issuance of traveler's checks, money orders,
or United States savings bonds are attributable to the state in
which the traveler's checks, money orders, or bonds are purchased.
(g) Receipts in the form of dividends from investments are
attributable to Indiana if the taxpayer's commercial domicile is in
Indiana.
Sec. 9. (a) Receipts from rents and royalties from real or tangible
personal property, sale of capital assets, interest, dividends, or
patent or copyright royalties, to the extent that they constitute
nonbusiness income (as defined in IC 6-3-1-21), are attributed as
provided in this section.
(b) Receipts from net rents and royalties from real property
located in Indiana are attributable to Indiana.
(c) Receipts from net rents and royalties from tangible personal
property are attributed to Indiana:
(1) if and to the extent that the property is used in Indiana; or
(2) in their entirety if the taxpayer's commercial domicile is in
Indiana and the taxpayer is not organized under the laws of or
taxable in the state in which the property is used.
(d) The extent of use of tangible personal property in a state is
determined by multiplying the rents and royalties by a fraction.
The numerator of the fraction is the number of days of physical
location of the property in the state during the rental or royalty
period in the taxable year. The denominator of the fraction is the
number of days of physical location of the property everywhere
during all rental or royalty periods in the taxable year. If the
physical location of the property during the rental or royalty
period is unknown or not ascertainable by the taxpayer, tangible
personal property is used in the state in which the property was
located at the time the rental or royalty payer obtained possession.
(e) Receipts from the sales of real property located in Indiana are
attributable to Indiana.
(f) Receipts from sales of tangible personal property are
attributable to Indiana if:
(1) the property had a situs in Indiana at the time of the sale;
or
(2) the taxpayer's commercial domicile is in Indiana and the
taxpayer is not taxable in the state in which the property had
a situs as determined under section 10 of this chapter.
(g) Receipts from intangible personal property are attributable
to Indiana if the taxpayer's commercial domicile is in Indiana.
(h) Receipts from interest and dividends are attributable to
Indiana if the taxpayer's commercial domicile is in Indiana.
(i) Patent and copyright royalties are attributable to Indiana:
(1) if and to the extent that the patent or copyright is used by
the taxpayer in Indiana; or
(2) if and to the extent that the patent or copyright is used by
the taxpayer in a state in which the taxpayer is not taxable as
determined under this section and the taxpayer's commercial
domicile is in Indiana.
A patent is used in a state to the extent that it is employed in
production, fabrication, manufacturing, or other processing in the
state or to the extent that a patented product is produced in the
state. If the basis of receipts from patent royalties does not permit
allocation to states or if the accounting procedures do not reflect
states of use, the patent is used in the state in which the taxpayer's
commercial domicile is located. A copyright is used in a state to the
extent that printing or other publication originates in the state. If
the basis of receipts from copyright royalties does not permit
allocation to states or if the accounting procedures do not reflect
states of use, the copyright is used in the state in which the
taxpayer's commercial domicile is located.
Sec. 10. For purposes of apportionment of net worth under this
article, a taxpayer is taxable in another state if:
(1) in that state the taxpayer is subject to a franchise tax
measured by net worth, a franchise tax for the privilege of
doing business, or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net
worth tax regardless of whether, in fact, the state does or does
not.
Sec. 11. (a) The property factor in the numerator of the
apportionment factor for a transportation company is computed
as follows:
(1) Fixed properties such as buildings and land used in
business, shop, and terminal equipment and trucks or cars
used locally or any other tangible property connected with the
transportation business is assigned to the state in which the
properties are located.
(2) The value of all movable equipment used in interstate
transportation is assigned to Indiana on the basis of total miles
traveled in Indiana as compared with total miles traveled
everywhere.
(3) Fixed and movable property is combined to arrive at the
total property factor, Indiana property over property
everywhere.
Property owned by the transportation company is valued at
original cost. Property rented is valued at eight (8) times the
annual rental rate less any annual subrental.
(b) The payroll factor in the numerator of the apportionment
factor for a transportation company is computed as follows:
(1) Wages and salaries of employees assigned to fixed locations
in Indiana are included in the payroll factor of Indiana.
(2) Wages of personnel operating interstate transportation
equipment are assigned to Indiana on the basis of total miles
traveled in Indiana as compared to total miles traveled
everywhere.
(3) The payroll of permanent and transient personnel is
combined to arrive at the total payroll factor, Indiana payroll
over payroll everywhere.
(c) The receipts factor in the numerator of the apportionment
factor for a transportation company is computed as follows:
(1) The total revenue dollars from transportation (both
intrastate and interstate) are assigned to the states traversed
on the basis of class or category mileage in each state in which
or through which the freight or passengers move.
(2) Pipelines may substitute revenue miles with barrel miles,
cubic foot miles, or other appropriate measures of product
movement.
(3) In order to determine the percentage of revenue from
transportation services in Indiana, the fraction of revenue
miles in Indiana over revenue miles everywhere must be
applied to total revenue from transportation.
Chapter 8. Business Franchise Tax
Sec. 1. An excise tax is imposed on a taxpayer in each taxable
year in which the taxpayer is doing business in Indiana.
Sec. 2. The tax imposed under section 1 of this chapter is for the
privilege of doing business in Indiana in a taxable year regardless
of the number of days in a taxable year that the taxpayer is
actually doing business in Indiana.
Sec. 3. (a) This section applies if the taxpayer does not take a
deduction under IC 6-2.2-6-2.
(b) The tax imposed under section 1 of this chapter is equal to the
result determined under STEP THREE of the following formula:
STEP ONE: Multiply the taxpayer's taxable net worth by three
thousandths (0.003).
STEP TWO: Determine the greater of the following:
(A) Fifty dollars ($50).
(B) The STEP ONE result.
STEP THREE: Determine the lesser of the following:
(A) One hundred thousand dollars ($100,000).
(B) The STEP TWO result.
Sec. 4. (a) This section applies if the taxpayer takes a deduction
under IC 6-2.2-6-2.
(b) The tax imposed by section 1 of this chapter is equal to the
result determined under the following formula:
STEP ONE: Multiply the taxpayer's taxable net worth, without
any deduction under IC 6-2.2-6-2, by twenty-five ten
thousandths (0.0025).
STEP TWO: If the STEP ONE result is not greater than fifty
dollars ($50), the tax imposed under section 1 of this chapter is
fifty dollars ($50).
STEP THREE: If the STEP ONE result is greater than fifty
dollars ($50) and not greater than two thousand five hundred
dollars ($2,500), the tax imposed under section 1 of this chapter
is the STEP ONE result.
STEP FOUR: If the STEP ONE result is greater than two
thousand five hundred dollars ($2,500), multiply the taxpayer's
net worth, after subtracting the deduction under IC 6-2.2-6-2,
by twenty-five ten thousandths (0.0025).
STEP FIVE: If the STEP FOUR result is not greater than two
thousand five hundred dollars ($2,500), the tax imposed under
section 1 of this chapter is two thousand five hundred dollars
($2,500).
STEP SIX: If the STEP FOUR result is greater than two
thousand five hundred dollars ($2,500), the tax imposed under
section 1 of this chapter is equal to the lesser of the following:
(A) One hundred thousand dollars ($100,000).
(B) The STEP FOUR result.
Chapter 9. Credits
Sec. 1. Notwithstanding any other law, a taxpayer is not eligible
for any credit against the tax imposed under this article.
Chapter 10. Payment of Taxes; Final Returns
Sec. 1. A taxpayer shall file the return prescribed by the
department for each taxable year that the taxpayer is doing
business in Indiana regardless of whether the taxpayer has any tax
due.
Sec. 2. The return must contain the information that the
department may require by rule, including any detailed
information that may be necessary to determine the taxpayer's tax
liability under this article.
Sec. 3. Subject to IC 6-8.1-6-1, a return for a taxable year must
be filed before the sixteenth day of the fourth month after the
beginning of the taxpayer's taxable year.
Sec. 4. Subject to IC 6-8.1-6-1, a taxpayer shall pay the tax
imposed under this article for a taxable year before the sixteenth
day of the fourth month after the beginning of the taxpayer's
taxable year.
Chapter 11. Administration
Sec. 1. Money collected under this article shall be deposited in the
state general fund.
Sec. 2. The department may prescribe forms and adopt rules
under IC 4-22-2 to carry out this article and collect the tax imposed
by this article.
Sec. 3. The department may require a taxpayer to provide
information concerning any licenses and registrations that the
taxpayer has in Indiana.
Sec. 4. The department may require a taxpayer to notify the
department concerning any change in its method of accounting or
taxable year.
Sec. 5. The tax imposed under this article is a listed tax.
Chapter 12. Penalties
Sec. 1. The penalties in IC 6-8.1 apply to this article.
Sec. 2. If a taxpayer:
(1) fails to:
(A) file a notice, an information report, or a return; or
(B) pay the amount of the tax due;
as required under this article and IC 6-8.1; and
(2) within ninety (90) days after receiving written notice of a
failure described in subdivision (1), fails to comply with this
article and pay any penalty imposed under IC 6-8.1 for failure
to comply with this article;
the department may suspend the taxpayer's privilege of doing
business in Indiana for the remainder of the taxable year in which
the failure occurred and for any subsequent taxable year. Notice of
the suspension must be given under IC 4-21.5-3-4.
Sec. 3. A taxpayer may obtain administrative review of a
suspension under section 2 of this chapter under IC 4-21.5-3-7 and
judicial review of a final determination of the department under
IC 4-21.5-5. Judicial review shall be initiated by filing a petition in
the tax court. The tax court has exclusive jurisdiction over the
review.
Sec. 4. Except during any time that an order suspending a
taxpayer's privilege of doing business in Indiana is stayed under
IC 4-21.5:
(1) a taxpayer whose privilege of doing business in Indiana has
been suspended under this chapter is ineligible to enforce any
right or power otherwise accruing to the taxpayer after the
taxpayer receives written notice from the department that the
taxpayer's privilege of doing business in Indiana has been
suspended; and
(2) any contract entered into by the taxpayer after the taxpayer
has received written notice that the taxpayer's privilege of
doing business in Indiana has been suspended is voidable by
any other party to the contract.
Sec. 5. If:
(1) the department suspends a taxpayer's privilege of doing
business or a stay of an order suspending the taxpayer's
privilege of doing business in Indiana is terminated; and
(2) the department knows that the taxpayer is required by any
law to obtain a license or register with any state agency or
political subdivision to engage in doing business;
the department shall notify the state agency or political subdivision
that the taxpayer's privilege of doing business in Indiana has been
suspended. Upon receipt of the notification, the state agency or
political subdivision shall suspend the license or the rights accruing
from registration issued by the state agency or political
subdivision.
Sec. 6. An order suspending the privilege of doing business in
Indiana may be rescinded if the taxpayer:
(1) complies with this article; and
(2) pays the penalties imposed under IC 6-8.1 for violation of
this article.
Sec. 7. If an order suspending a taxpayer's privilege of doing
business in Indiana is rescinded or stayed, the department shall
notify each state agency and political subdivision described in
section 5 of this chapter of the action. Upon receipt of the notice,
each state agency and political subdivision shall reinstate any
license or rights accruing from registration if the taxpayer
otherwise qualifies for the license or registration and the taxpayer
pays any fees imposed to reinstate the license or registration.
SOURCE: IC 6-2.5-1-10; (02)IN1003.1.35. -->
SECTION 35. IC 6-2.5-1-10 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2002]:
Sec. 10. "Commercial printing" means a process or
activity, or both, that is related to the production of printed
materials for others, including the following:
(1) Receiving, processing, moving, storing, and transmitting,
either physically or electronically, copy elements and images to
be reproduced.
(2) Plate making or cylinder making.
(3) Applying ink by one (1) or more processes, such as printing
by letter press, lithography, gravure, screen, or digital means.
(4) Casemaking and binding.
(5) Assembling, packaging, and distributing printed materials.
The term does not include the business of photocopying.
SOURCE: IC 6-2.5-2-2; (02)IN1003.1.36. -->
SECTION 36. IC 6-2.5-2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 2. (a) The state gross
retail tax is measured by the gross retail income received by a retail
merchant in a retail unitary transaction and is imposed at the following
rates:
STATE
GROSS RETAIL INCOME
GROSS
FROM THE
RETAIL
RETAIL UNITARY
TAX
TRANSACTION
$ 0
less than $
.10
$ .01
at least $ .10, but less than $
.30
$ .02
at least $ .30, but less than $
.50
$ .03
at least $ .50, but less than $
.70
$ .04
at least $ .70, but less than $
.90
$ .05
at least $ .90, but less than $ 1
.10
$ 0
less than $ 0
.09
$ 0.01
at least $0.09 but less than $ 0
.25
$ 0.02
at least $ 0.25 but less than $ 0
.42
$ 0.03
at least $ 0.42 but less than $ 0
.59
$ 0.04
at least $ 0.59 but less than $ 0
.75
$ 0.05
at least $ 0.75 but less than $ 0
.92
$ 0.06
at least $ 0.92 but less than $1.09
On a retail unitary transaction in which the gross retail income received
by the retail merchant is one dollar and ten nine cents ($1.10) ($1.09)
or more, the state gross retail tax is five six percent (5%) (6%) of that
gross retail income.
(b) If the tax, computed under subsection (a), results in a fraction of
one-half cent ($.005) ($0.005) or more, the amount of the tax shall be
rounded to the next additional cent.
SOURCE: IC 6-2.5-5-3; (02)IN1003.1.37. -->
SECTION 37. IC 6-2.5-5-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 3. (a) For purposes of
this section:
(1) the retreading of tires shall be treated as the processing of
tangible personal property; and
(2) commercial printing as described in IC 6-2.1-2-4 shall be
treated as the production and manufacture of tangible personal
property.
(b) Transactions involving manufacturing machinery, tools, and
equipment are exempt from the state gross retail tax if the person
acquiring that property acquires it for direct use in the direct
production, manufacture, fabrication, assembly, extraction, mining,
processing, refining, or finishing of other tangible personal property.
SOURCE: IC 6-2.5-5-5.1; (02)IN1003.1.38. -->
SECTION 38. IC 6-2.5-5-5.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 5.1. (a) As used in this
section, "tangible personal property" includes electrical energy, natural
or artificial gas, water, steam, and steam heat.
(b) Transactions involving tangible personal property are exempt
from the state gross retail tax if the person acquiring the property
acquires it for direct consumption as a material to be consumed in the
direct production of other tangible personal property in the person's
business of manufacturing, processing, refining, repairing, mining,
agriculture, horticulture, floriculture, or arboriculture. This exemption
includes transactions involving acquisitions of tangible personal
property used in commercial printing. as described in IC 6-2.1-2-4.
SOURCE: IC 6-2.5-5-6; (02)IN1003.1.39. -->
SECTION 39. IC 6-2.5-5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 6. Transactions
involving tangible personal property are exempt from the state gross
retail tax if the person acquiring the property acquires it for
incorporation as a material part of other tangible personal property
which the purchaser manufactures, assembles, refines, or processes for
sale in his business. This exemption includes transactions involving
acquisitions of tangible personal property used in commercial printing.
as described in IC 6-2.1-2-4.
SOURCE: IC 6-2.5-5-21; (02)IN1003.1.40. -->
SECTION 40. IC 6-2.5-5-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 21. (a)
For purposes
of this section, "private benefit or gain" does not include
reasonable compensation paid to an employee for work or services
actually performed.
(b) Sales of food are exempt from the state gross retail tax, if:
(1) the seller
is an organization described in IC 6-2.1-3-19,
IC 6-2.1-3-20, IC 6-2.1-3-21, or IC 6-2.1-3-22; meets the filing
requirements under subsection (d) and is any of the following:
(A) A fraternity, a sorority, or a student cooperative housing
organization that is connected with and under the
supervision of a college, a university, or any other
educational institution if no part of its income is used for the
private benefit or gain of any member, trustee, shareholder,
employee, or associate.
(B) Any:
(i) institution;
(ii) trust;
(iii) group;
(iv) united fund;
(v) affiliated agency of a united fund;
(vi) nonprofit corporation;
(vii) cemetery association; or
(viii) organization;
that is organized and operated exclusively for religious,
charitable, scientific, literary, educational, or civic purposes
if no part of its income is used for the private benefit or gain
of any member, trustee, shareholder, employee, or associate.
(C) A group, an organization, or a nonprofit corporation that
is organized and operated for fraternal or social purposes, or
as a business league or association, and not for the private
benefit or gain of any member, trustee, shareholder,
employee, or associate.
(D) A:
(i) hospital licensed by the state department of health;
(ii) shared hospital services organization exempt from
federal income taxation by Section 501(c)(3) or 501(e) of
the Internal Revenue Code;
(iii) labor union;
(iv) church;
(v) monastery;
(vi) convent;
(vii) school that is a part of the Indiana public school
system;
(viii) parochial school regularly maintained by a
recognized religious denomination; or
(ix) trust created for the purpose of paying pensions to
members of a particular profession or business who
created the trust for the purpose of paying pensions to each
other;
if the taxpayer is not organized or operated for private profit
or gain;
(2) the purchaser is a person confined to his home because of age,
sickness, or infirmity;
(3) the seller delivers the food to the purchaser; and
(4) the delivery is prescribed as medically necessary by a physician
licensed to practice medicine in Indiana.
(b) (c) Sales of food are exempt from the state gross retail tax, if the
seller is an organization described in
IC 6-2.1-3-19, IC 6-2.1-3-20,
IC 6-2.1-3-21, or IC 6-2.1-3-22 subsection (b)(1), and the purchaser is
a patient in a hospital operated by the seller.
(d) To obtain the exemption provided by this section, a taxpayer
must file an application for exemption with the department:
(1) before January 1, 2003, under IC 6-2.1-3-19 (repealed); or
(2) not later than one hundred twenty (120) days after the
taxpayer's formation.
In addition, the taxpayer must file an annual report with the
department on or before the fifteenth day of the fifth month
following the close of each taxable year. If a taxpayer fails to file
the report, the department shall notify the taxpayer of the failure.
If within sixty (60) days after receiving such notice the taxpayer
does not provide the report, the taxpayer's exemption shall be
canceled. However, the department may reinstate the taxpayer's
exemption if the taxpayer shows by petition that the failure was
due to excusable neglect.
SOURCE: IC 6-2.5-5-22; (02)IN1003.1.41. -->
SECTION 41. IC 6-2.5-5-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 22. (a) Sales of school
meals are exempt from the state gross retail tax, if:
(1) the seller is a school containing students in any grade, one (1)
through twelve (12);
(2) the purchaser is one (1) of those students or a school employee;
and
(3) the school furnishes the food on its premises.
(b) Sales of food by not-for-profit colleges or universities are exempt
from the state gross retail tax, if the purchaser is a student at the college
or university.
(c) Sales of meals after December 31, 1976, by a fraternity, sorority,
or student cooperative housing organization described in
IC 6-2.1-3-19
section 21(b)(1)(A) of this chapter are exempt from the state gross
retail tax, if the purchaser:
(1) is a member of the fraternity, sorority, or student cooperative
housing organization; and
(2) is enrolled in the college, university, or educational institution
with which the fraternity, sorority, or student cooperative housing
organization is connected and by which it is supervised.
SOURCE: IC 6-2.5-5-24; (02)IN1003.1.42. -->
SECTION 42. IC 6-2.5-5-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 24. (a) Transactions are
exempt from the state gross retail tax to the extent that the gross retail
income from those transactions is derived from gross receipts that are:
exempt from the gross income tax under IC 6-2.1-3-2, IC 6-2.1-3-3.5,
IC 6-2.1-3-5, IC 6-2.1-3-6, IC 6-2.1-3-7, or IC 6-2.1-3-13.
(1) derived from sales to the United States government, to the
extent the state is prohibited by the Constitution of the United
States from taxing that income;
(2) derived from commercial printing that results in printed
materials, excluding the business of photocopying, that are
shipped, mailed, or delivered outside Indiana;
(3) United States or Indiana taxes received or collected as a
collecting agent explicitly designated as a collecting agent for
a tax by statute for the state or the United States;
(4) collections by a retail merchant of a retailer's excise tax
imposed by the United States exempt tax if:
(A) the tax is imposed solely on the sale at retail of tangible
personal property;
(B) the tax is remitted to the appropriate taxing authority;
and
(C) the retail merchant collects the tax separately as an
addition to the price of the property sold;
(5) collections of a manufacturer's excise tax imposed by the
United States on motor vehicles, motor vehicle bodies and
chassis, parts and accessories for motor vehicles, tires, tubes
for tires, or tread rubber and laminated tires, if the excise tax
is separately stated by the collecting taxpayer as either an
addition to or an inclusion in the price of the property sold; or
(6) amounts represented by an encumbrance of any kind on
tangible personal property received by a retail merchant in
reciprocal exchange for tangible personal property of like kind.
(b) Transactions are exempt from the state gross retail tax to the
extent that the gross retail income from those transactions is derived
from gross receipts that are:
exempt from the gross income tax under
IC 6-2.1-3-1 or IC 6-2.1-3-3.
(1) interest or other earnings paid on bonds or other securities
issued by the United States, to the extent the Constitution of the
United States prohibits the taxation of that income; or
(2) derived from business conducted in commerce between the
state and either another state or a foreign country, to the
extent the state is prohibited from taxing that gross income by
the Constitution of the United States.
SOURCE: IC 6-2.5-5-25; (02)IN1003.1.43. -->
SECTION 43. IC 6-2.5-5-25 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 25. (a) Transactions
involving tangible personal property or service are exempt from the
state gross retail tax, if the person acquiring the property or service:
(1) is an organization which that is granted a gross income tax
exemption under IC 6-2.1-3-20, IC 6-2.1-3-21, or IC 6-2.1-3-22;
described in section 21(b)(1) of this chapter;
(2) primarily uses the property or service to carry on or to raise
money to carry on the its not-for-profit purpose; for which it
receives the gross income tax exemption; and
(3) is not an organization operated predominantly for social
purposes.
(b) Transactions occurring after December 31, 1976, and involving
tangible personal property or service are exempt from the state gross
retail tax, if the person acquiring the property or service:
(1) is a fraternity, sorority, or student cooperative housing
organization which that is granted a gross income tax exemption
under IC 6-2.1-3-19; described in section 21(b)(1)(A) of this
chapter; and
(2) uses the property or service to carry on its ordinary and usual
activities and operations as a fraternity, sorority, or student
cooperative housing organization.
SOURCE: IC 6-2.5-5-26; (02)IN1003.1.44. -->
SECTION 44. IC 6-2.5-5-26 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 26. (a) Sales of tangible
personal property are exempt from the state gross retail tax, if:
(1) the seller is an organization which that is granted a gross
income tax exemption under IC 6-2.1-3-19, IC 6-2.1-3-20,
IC 6-2.1-3-21, or IC 6-2.1-3-22; described in section 21(b)(1) of
this chapter;
(2) the organization makes the sale to make money to carry on the
a not-for-profit purpose; for which it receives its gross income tax
exemption; and
(3) the organization does not make those sales during more than
thirty (30) days in a calendar year.
(b) Sales of tangible personal property are exempt from the state
gross retail tax, if:
(1) the seller is an organization which is granted a gross income tax
exemption under IC 6-2.1-3-19, IC 6-2.1-3-20, IC 6-2.1-3-21, or
IC 6-2.1-3-22; described in section 21(b)(1) of this chapter;
(2) the seller is not operated predominantly for social purposes;
(3) the property sold is designed and intended primarily either for
the organization's educational, cultural, or religious purposes, or
for improvement of the work skills or professional qualifications
of the organization's members; and
(4) the property sold is not designed or intended primarily for use
in carrying on a private or proprietary business.
(c) The exemption provided by this section does not apply to an
accredited college or university's sales of books, stationery,
haberdashery, supplies, or other property.
SOURCE: IC 6-2.5-6-1; (02)IN1003.1.45. -->
SECTION 45. IC 6-2.5-6-1, AS AMENDED BY P.L.185-2001,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 1. (a) Each person liable for collecting the state
gross retail or use tax shall file a return for each calendar month and
pay the state gross retail and use taxes that the person collects during
that month. A person shall file the person's return for a particular
month with the department and make the person's tax payment for that
month to the department not more than thirty (30) days after the end of
that month, if that person's average monthly liability for collections of
state gross retail and use taxes under this section as determined by the
department for the preceding calendar year did not exceed one
thousand dollars ($1,000). If a person's average monthly liability for
collections of state gross retail and use taxes under this section as
determined by the department for the preceding calendar year exceeded
one thousand dollars ($1,000), that person shall file the person's return
for a particular month and make the person's tax payment for that
month to the department not more than twenty (20) days after the end
of that month.
(b) If a person files a combined sales and withholding tax report and
either this section or IC 6-3-4-8.1 requires sales or withholding tax
reports to be filed and remittances to be made within twenty (20) days
after the end of each month, then the person shall file the combined
report and remit the sales and withholding taxes due within twenty (20)
days after the end of each month.
(c) Instead of the reporting periods required under subsection (a), the
department may permit a retail merchant to report and pay the
merchant's state gross retail and use taxes for a period covering:
(1) a calendar year, if the retail merchant's average monthly state
gross retail and use tax liability in the previous calendar year does
not exceed ten dollars ($10); or
(2) a calendar half year, if the retail merchant's average monthly
state gross retail and use tax liability in the previous calendar year
does not exceed twenty-five dollars ($25).
A retail merchant using a reporting period allowed under this
subsection must file the merchant's return and pay the merchant's tax
for a reporting period not later than the last day of the month
immediately following the close of that reporting period.
(d) If a retail merchant reports the merchant's adjusted gross income
tax, or the tax the merchant pays in place of the adjusted gross income
tax, over a fiscal year or fiscal quarter not corresponding to the
calendar year or calendar quarter, the merchant may, without prior
departmental approval, report and pay the merchant's state gross retail
and use taxes over the merchant's fiscal period that corresponds to the
calendar period the merchant is permitted to use under subsection (c).
However, the department may, at any time, require the retail merchant
to stop using the fiscal reporting period.
(e) If a retail merchant files a combined sales and withholding tax
report, the reporting period for the combined report is the shortest
period required under:
(1) this section;
(2) IC 6-3-4-8; or
(3) IC 6-3-4-8.1.
(f) If the department determines that a person's:
(1) estimated monthly gross retail and use tax liability for the
current year; or
(2) average monthly gross retail and use tax liability for the
preceding year;
exceeds ten thousand dollars ($10,000) the person shall pay the
monthly gross retail and use taxes due by electronic fund transfer (as
defined in IC 4-8.1-2-7) or by delivering in person or by overnight
courier a payment by cashier's check, certified check, or money order
to the department. The transfer or payment shall be made on or before
the date the tax is due.
SOURCE: IC 6-2.5-6-2; (02)IN1003.1.46. -->
SECTION 46. IC 6-2.5-6-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 2. A retail merchant
may, without prior departmental approval, report and pay his state
gross retail and use taxes on an accrual basis, if he uses the accrual
basis to pay and report the adjusted gross income tax or the tax
imposed on him in place of the adjusted gross income tax. The
department may, at any time, require the retail merchant to stop using
the accrual basis.
SOURCE: IC 6-2.5-6-7; (02)IN1003.1.47. -->
SECTION 47. IC 6-2.5-6-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 7. Except as otherwise
provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to
the department, for a particular reporting period, an amount equal to
the product of:
(1) five six percent (5%); (6%); multiplied by
(2) the retail merchant's total gross retail income from taxable
transactions made during the reporting period.
The amount determined under this section is the retail merchant's state
gross retail and use tax liability regardless of the amount of tax he
actually collects.
SOURCE: IC 6-2.5-6-8; (02)IN1003.1.48. -->
SECTION 48. IC 6-2.5-6-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 8. (a) For purposes of
determining the amount of state gross retail and use taxes which he
must remit under section 7 of this chapter, a retail merchant may
exclude from his gross retail income from retail transactions made
during a particular reporting period, an amount equal to the product of:
(1) the amount of that gross retail income; multiplied by
(2) the retail merchant's "income exclusion ratio" for the tax year
which contains the reporting period.
(b) A retail merchant's "income exclusion ratio" for a particular tax
year equals a fraction, the numerator of which is the retail merchant's
estimated total gross retail income for the tax year from unitary retail
transactions which produce gross retail income of less than ten nine
cents ($.10) ($0.09) each, and the denominator of which is the retail
merchant's estimated total gross retail income for the tax year from all
retail transactions.
(c) In order to minimize a retail merchant's recordkeeping
requirements, the department shall prescribe a procedure for
determining the retail merchant's income exclusion ratio for a tax year,
based on a period of time, not to exceed fifteen (15) consecutive days,
during the first quarter of the retail merchant's tax year. However, the
period of time may be changed if the change is requested by the retail
merchant because of his peculiar accounting procedures or marketing
factors. In addition, if a retail merchant has multiple sales locations or
diverse types of sales, the department shall permit the retail merchant
to determine the ratio on the basis of a representative sampling of the
locations and types of sales.
SOURCE: IC 6-2.5-6-10; (02)IN1003.1.49. -->
SECTION 49. IC 6-2.5-6-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 10. (a) In order to
compensate retail merchants for collecting and timely remitting the
state gross retail tax and the state use tax, every retail merchant, except
a retail merchant referred to in subsection (c), is entitled to deduct and
retain from the amount of those taxes otherwise required to be remitted
under IC 6-2.5-7-5 or under this chapter, if timely remitted, a retail
merchant's collection allowance.
(b) The allowance equals one eighty-three hundredths percent (1%)
(0.83%) of the retail merchant's state gross retail and use tax liability
accrued during a reporting period.
(c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not
entitled to the allowance provided by this section.
SOURCE: IC 6-2.5-7-3; (02)IN1003.1.50. -->
SECTION 50. IC 6-2.5-7-3, AS AMENDED BY P.L.222-1999,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 3. (a) With respect to the sale of gasoline which
is dispensed from a metered pump, a retail merchant shall collect, for
each unit of gasoline sold, state gross retail tax in an amount equal to
the product, rounded to the nearest one-tenth of one cent ($.001),
($0.001), of:
(i) (1) the price per unit before the addition of state and federal
taxes; multiplied by
(ii) five (2) six percent (5%). (6%).
The retail merchant shall collect the state gross retail tax prescribed in
this section even if the transaction is exempt from taxation under
IC 6-2.5-5.
(b) With respect to the sale of special fuel or kerosene which is
dispensed from a metered pump, unless the purchaser provides an
exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant
shall collect, for each unit of special fuel or kerosene sold, state gross
retail tax in an amount equal to the product, rounded to the nearest
one-tenth of one cent ($.001), ($0.001), of:
(i) (1) the price per unit before the addition of state and federal
taxes; multiplied by
(ii) five (2) six percent (5%). (6%).
Unless the exemption certificate is provided, the retail merchant shall
collect the state gross retail tax prescribed in this section even if the
transaction is exempt from taxation under IC 6-2.5-5.
SOURCE: IC 6-2.5-7-5; (02)IN1003.1.51. -->
SECTION 51. IC 6-2.5-7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 5. (a) Each retail
merchant who dispenses gasoline or special fuel from a metered pump
shall, in the manner prescribed in IC 6-2.5-6, report to the department
the following information:
(1) The total number of gallons of gasoline sold from a metered
pump during the period covered by the report.
(2) The total amount of money received from the sale of gasoline
described in subdivision (1) during the period covered by the
report.
(3) That portion of the amount described in subdivision (2) which
represents state and federal taxes imposed under IC 6-2.5,
IC 6-6-1.1, or Section 4081 of the Internal Revenue Code.
(4) The total number of gallons of special fuel sold from a metered
pump during the period covered by the report.
(5) The total amount of money received from the sale of special
fuel during the period covered by the report.
(6) That portion of the amount described in subdivision (5) that
represents state and federal taxes imposed under IC 6-2.5,
IC 6-6-2.5, or Section 4041 of the Internal Revenue Code.
(b) Concurrently with filing the report, the retail merchant shall remit
the state gross retail tax in an amount which equals one twenty-first
(1/21) five and sixty-six hundredths percent (5.66%) of the gross
receipts, including state gross retail taxes but excluding Indiana and
federal gasoline and special fuel taxes, received by the retail merchant
from the sale of the gasoline and special fuel that is covered by the
report and on which the retail merchant was required to collect state
gross retail tax. The retail merchant shall remit that amount regardless
of the amount of state gross retail tax which he has actually collected
under this chapter. However, the retail merchant is entitled to deduct
and retain the amounts prescribed in subsection (c), IC 6-2.5-6-10, and
IC 6-2.5-6-11.
(c) A retail merchant is entitled to deduct from the amount of state
gross retail tax required to be remitted under subsection (b) an amount
equal to:
(1) the sum of the prepayment amounts made during the period
covered by the retail merchant's report; minus
(2) the sum of prepayment amounts collected by the retail
merchant, in the merchant's capacity as a qualified distributor,
during the period covered by the retail merchant's report.
For purposes of this section, a prepayment of the gross retail tax is
presumed to occur on the date on which it is invoiced.
SOURCE: IC 6-2.5-10-1; (02)IN1003.1.52. -->
SECTION 52. IC 6-2.5-10-1, AS AMENDED BY P.L.253-1999,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2002]: Sec. 1. (a) The department shall account for all state
gross retail and use taxes that it collects.
(b) The department shall deposit those collections in the following
manner:
(1) Forty percent (40%) of the collections shall be paid into the
property tax replacement fund established under IC 6-1.1-21.
(2) Fifty-nine and three-hundredths percent (59.03%)
(1) Ninety-nine and one hundred ninety-two thousandths
percent (99.192%) of the collections shall be paid into the state
general fund.
(3) Seventy-six hundredths (2) Six hundred thirty-three
thousandths of one percent (0.76%) (0.633%) of the collections
shall be paid into the public mass transportation fund established
by IC 8-23-3-8.
(4) Four hundredths (3) Thirty-three thousandths of one percent
(0.04%) (0.033%) of the collections shall be deposited into the
industrial rail service fund established under IC 8-3-1.7-2.
(5) Seventeen hundredths (4) One hundred forty-two
thousandths of one percent (0.17%) (0.142%) of the collections
shall be deposited into the commuter rail service fund established
under IC 8-3-1.5-20.5.
SOURCE: IC 6-2.5-10-2; (02)IN1003.1.53. -->
SECTION 53. IC 6-2.5-10-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2002]: Sec. 2. The provisions of the
adjusted gross income tax law (IC 6-2.1), (IC 6-3), which do not
conflict with the provisions of this article and which deal with any of
the following subjects, apply for the purposes of imposing, collecting,
and administering the state gross retail and use taxes under this article:
(1) Filing of returns.
(2) Auditing of returns.
(3) Investigation of tax liability.
(4) Determination of tax liability.
(5) Notification of tax liability.
(6) Assessment of tax liability.
(7) Collection of tax liability.
(8) Examination of taxpayer's books and records.
(9) Legal proceedings.
(10) Court actions.
(11) Remedies.
(12) Privileges.
(13) Taxpayer and departmental relief.
(14) Statutes of limitations.
(15) Hearings.
(16) Refunds.
(17) Remittances.
(18) Imposition of penalties and interest.
(19) Maintenance of departmental records.
(20) Confidentiality of taxpayer's returns.
(21) Duties of the secretary of state and the treasurer of state.
(22) Administration.
SOURCE: IC 6-3-1-3.5; (02)IN1003.1.54. -->
SECTION 54. IC 6-3-1-3.5, AS AMENDED BY P.L.14-2000,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 3.5. When used in
IC 6-3, this article, the
term "adjusted gross income" shall mean the following:
(a) In the case of all individuals, "adjusted gross income" (as defined
in Section 62 of the Internal Revenue Code), modified as follows:
(1) Subtract income that is exempt from taxation under IC 6-3 this
article by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction or deductions allowed
or allowable pursuant to Section 62 of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state of the United States.
(3) Subtract one thousand dollars ($1,000), or in the case of a joint
return filed by a husband and wife, subtract for each spouse one
thousand dollars ($1,000).
(4) Subtract one thousand dollars ($1,000) for:
(A) each of the exemptions provided by Section 151(c) of the
Internal Revenue Code;
(B) each additional amount allowable under Section 63(f) of the
Internal Revenue Code; and
(C) the spouse of the taxpayer if a separate return is made by the
taxpayer and if the spouse, for the calendar year in which the
taxable year of the taxpayer begins, has no gross income and is
not the dependent of another taxpayer.
(5) Subtract:
(A) one two thousand five hundred dollars ($1,500) ($2,000) for
each of the exemptions allowed under Section 151(c)(1)(B) of
the Internal Revenue Code; for taxable years beginning after
December 31, 1996; and
(B) five hundred dollars ($500) for each additional amount
allowable under Section 63(f)(1) of the Internal Revenue Code
if the adjusted gross income of the taxpayer, or the taxpayer and
the taxpayer's spouse in the case of a joint return, is less than
forty thousand dollars ($40,000).
This amount is in addition to the amount subtracted under
subdivision (4).
(6) Subtract an amount equal to the lesser of:
(A) that part of the individual's adjusted gross income (as
defined in Section 62 of the Internal Revenue Code) for that
taxable year that is subject to a tax that is imposed by a political
subdivision of another state and that is imposed on or measured
by income; or
(B) two thousand dollars ($2,000).
(7) Add an amount equal to the total capital gain portion of a lump
sum distribution (as defined in Section 402(e)(4)(D) of the Internal
Revenue Code) if the lump sum distribution is received by the
individual during the taxable year and if the capital gain portion of
the distribution is taxed in the manner provided in Section 402 of
the Internal Revenue Code.
(8) Subtract any amounts included in federal adjusted gross income
under Internal Revenue Code Section 111 as a recovery of items
previously deducted as an itemized deduction from adjusted gross
income.
(9) Subtract any amounts included in federal adjusted gross income
under the Internal Revenue Code which amounts were received by
the individual as supplemental railroad retirement annuities under
45 U.S.C. 231 and which are not deductible under subdivision (1).
(10) Add an amount equal to the deduction allowed under Section
221 of the Internal Revenue Code for married couples filing joint
returns if the taxable year began before January 1, 1987.
(11) Add an amount equal to the interest excluded from federal
gross income by the individual for the taxable year under Section
128 of the Internal Revenue Code if the taxable year began before
January 1, 1985.
(12) Subtract an amount equal to the amount of federal Social
Security and Railroad Retirement benefits included in a taxpayer's
federal gross income by Section 86 of the Internal Revenue Code.
(13) In the case of a nonresident taxpayer or a resident taxpayer
residing in Indiana for a period of less than the taxpayer's entire
taxable year, the total amount of the deductions allowed pursuant
to subdivisions (3), (4), (5), and (6) shall be reduced to an amount
which bears the same ratio to the total as the taxpayer's income
taxable in Indiana bears to the taxpayer's total income.
(14) In the case of an individual who is a recipient of assistance
under IC 12-10-6-1, IC 12-10-6-2, IC 12-15-2-2, or IC 12-15-7,
subtract an amount equal to that portion of the individual's adjusted
gross income with respect to which the individual is not allowed
under federal law to retain an amount to pay state and local income
taxes.
(15) In the case of an eligible individual, subtract the amount of a
Holocaust victim's settlement payment included in the individual's
federal adjusted gross income.
(16) For taxable years beginning after December 31, 1999, subtract
an amount equal to the portion of any premiums paid during the
taxable year by the taxpayer for a qualified long term care policy
(as defined in IC 12-15-39.6-5) for the taxpayer or the taxpayer's
spouse, or both.
(17) Subtract an amount equal to the lesser of:
(A) two thousand five hundred dollars ($2,500); or
(B) the amount of property taxes that are paid during the taxable
year in Indiana by the individual on the individual's principal
place of residence.
(b) In the case of corporations, the same as "taxable income" (as
defined in Section 63 of the Internal Revenue Code) adjusted as
follows:
(1) Subtract income that is exempt from taxation under
IC 6-3 this
article by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction or deductions allowed
or allowable pursuant to Section 170 of the Internal Revenue Code.
(3) Add an amount equal to any deduction or deductions allowed
or allowable pursuant to Section 63 of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state of the United States.
(4) Subtract an amount equal to the amount included in the
corporation's taxable income under Section 78 of the Internal
Revenue Code.
(c) In the case of trusts and estates, "taxable income" (as defined for
trusts and estates in Section 641(b) of the Internal Revenue Code)
reduced by income that is exempt from taxation under
IC 6-3 this
article by the Constitution and statutes of the United States.
SOURCE: IC 6-3-1-11; (02)IN1003.1.55. -->
SECTION 55. IC 6-3-1-11, AS AMENDED BY P.L.9-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 11. (a) The term "Internal Revenue Code"
means the Internal Revenue Code of 1986 of the United States as
amended and in effect on January 1, 2001.
(b) Whenever the Internal Revenue Code is mentioned in this article,
the particular provisions that are referred to, together with all the other
provisions of the Internal Revenue Code in effect on January 1, 2001,
that pertain to the provisions specifically mentioned, shall be regarded
as incorporated in this article by reference and have the same force and
effect as though fully set forth in this article. To the extent the
provisions apply to this article, regulations adopted under Section
7805(a) of the Internal Revenue Code and in effect on January 1, 2001,
shall be regarded as rules adopted by the department under this article,
unless the department adopts specific rules that supersede the
regulation.
(c) An amendment to the Internal Revenue Code made by an act
passed by Congress before January 1, 2001, that is effective for any
taxable year that began before January 1, 2001, and that affects:
(1) individual adjusted gross income (as defined in Section 62 of
the Internal Revenue Code);
(2) corporate taxable income (as defined in Section 63 of the
Internal Revenue Code);
(3) trust and estate taxable income (as defined in Section 641(b) of
the Internal Revenue Code);
(4) life insurance company taxable income (as defined in Section
801(b) of the Internal Revenue Code);
(5) mutual insurance company taxable income (as defined in
Section 821(b) of the Internal Revenue Code); or
(6) taxable income (as defined in Section 832 of the Internal
Revenue Code);
is also effective for that same taxable year for purposes of determining
adjusted gross income under IC 6-3-1-3.5 and net income under
IC 6-3-8-2(b). section 3.5 of this chapter.
SOURCE: IC 6-3-2-1; (02)IN1003.1.56. -->
SECTION 56. IC 6-3-2-1 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 1. (a) Each taxable year, a tax
at the rate of:
(1) three and four-tenths nine-tenths percent (3.4%) (3.9%) of the
first ninety thousand dollars ($90,000) of adjusted gross income;
and
(2) four and four-tenths percent (4.4%) of adjusted gross
income that exceeds ninety thousand dollars ($90,000);
is imposed upon the adjusted gross income of every resident person,
and on that part of the adjusted gross income derived from sources
within Indiana of every nonresident person. The tax rate imposed by
this subsection applies to the total taxable income reported on a
return filed under IC 6-3-4, regardless of whether the return is a
separate or joint return.
(b) Each taxable year, a tax at the rate of three eight and four-tenths
five-tenths percent (3.4%) (8.5%) of adjusted gross income is imposed
on that part of the adjusted gross income derived from sources within
Indiana of every corporation.
SOURCE: IC 6-3-2-2.3; (02)IN1003.1.57. -->
SECTION 57. IC 6-3-2-2.3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2.3.
Notwithstanding any other provision of this article, with respect to a
person, corporation, or partnership that has contracted with a
commercial printer for printing:
(1) the ownership or leasing by that entity of tangible or intangible
property located at the Indiana premises of the commercial printer;
(2) the sale by that entity of property of any kind produced at and
shipped or distributed from the Indiana premises of the commercial
printer;
(3) the activities of any kind performed by or on behalf of that
entity at the Indiana premises of the commercial printer; and
(4) the activities performed by the commercial printer in Indiana
for or on behalf of that entity;
shall not cause that entity to have adjusted gross income derived from
sources within Indiana for purposes of the taxes imposed by this
chapter, and IC 6-3-8, unless that entity engages in other activities in
Indiana away from the premises of the commercial printer that exceed
the protection of 15 U.S.C. 381.
SOURCE: IC 6-3-2-3.1; (02)IN1003.1.58. -->
SECTION 58. IC 6-3-2-3.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3.1. (a) Except as
otherwise provided in subsection (b), income is not exempt from the
adjusted gross income tax or the supplemental net income tax, under
section 2.8(1) of this chapter if the income is derived by the exempt
organization from an unrelated trade or business, as defined in Section
513 of the Internal Revenue Code.
(b) This section does not apply to:
(1) the United States government;
(2) an agency or instrumentality of the United States government;
(3) this state;
(4) a state agency, as defined in IC 34-6-2-141;
(5) a political subdivision, as defined in IC 34-6-2-110; or
(6) a county solid waste management district or a joint solid waste
management district established under IC 13-21 or IC 13-9.5-2
(before its repeal).
SOURCE: IC 6-3-2-6; (02)IN1003.1.59. -->
SECTION 59. IC 6-3-2-6, AS AMENDED BY P.L.14-1999,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6. (a) Each taxable year, an individual who
rents a dwelling for use as his the individual's principal place of
residence may deduct from his the individual's adjusted gross income
(as defined in IC 6-3-1-3.5(a)), the lesser of:
(1) the amount of rent paid by him the individual with respect to
the dwelling during the taxable year; or
(2) two three thousand dollars ($2,000). ($3,000).
(b) Notwithstanding subsection (a), a husband and wife filing a joint
adjusted gross income tax return for a particular taxable year may not
claim a deduction under this section of more than two three thousand
dollars ($2,000). ($3,000).
(c) The deduction provided by this section does not apply to an
individual who rents a dwelling that is exempt from Indiana property
tax.
(d) For purposes of this section, a "dwelling" includes a single family
dwelling and unit of a multi-family dwelling.
SOURCE: IC 6-3-4-4.1; (02)IN1003.1.60. -->
SECTION 60. IC 6-3-4-4.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4.1. (a) This
section applies to taxable years beginning after December 31, 1993.
(b) Any individual required by the Internal Revenue Code to file
estimated tax returns and to make payments on account of such
estimated tax shall file estimated tax returns and make payments of the
tax imposed by this article to the department at the time or times and
in the installments as provided by Section 6654 of the Internal Revenue
Code. However, in applying Section 6654 of the Internal Revenue Code
for the purposes of this article, "estimated tax" means the amount
which the individual estimates as the amount of the adjusted gross
income tax imposed by this article for the taxable year, minus the
amount which the individual estimates as the sum of any credits against
the tax provided by IC 6-3-3.
(c) Every individual who has adjusted gross income subject to the
tax imposed by this article and from which tax is not withheld under
the requirements of section 8 of this chapter shall make a declaration
of estimated tax for the taxable year. However, no such declaration
shall be required if the estimated tax can reasonably be expected to be
less than four hundred dollars ($400). In the case of an underpayment
of the estimated tax as provided in Section 6654 of the Internal
Revenue Code, there shall be added to the tax a penalty in an amount
prescribed by IC 6-8.1-10-2.1(b).
(d) Every corporation subject to the adjusted gross income tax
liability imposed by IC 6-3 shall be required to report and pay an
estimated tax equal to twenty-five percent (25%) of such corporation's
estimated adjusted gross income tax liability for the taxable year. less
the credit allowed by IC 6-3-3-2 for the tax imposed on gross income.
Such estimated payment shall be made at the same time and in
conjunction with the reporting of gross income tax as provided for in
IC 6-2.1-5. A taxpayer who uses a taxable year that ends on
December 31 shall file the taxpayer's estimated adjusted gross
income tax returns and pay the tax to the department on or before
April 20, June 20, September 20, and December 20 of the taxable
year. If a taxpayer uses a taxable year that does not end on
December 31, the due dates for filing estimated adjusted gross
income tax returns and paying the tax are on or before the
twentieth day of the fourth, sixth, ninth, and twelfth months of the
taxpayer's taxable year. The department shall prescribe the manner
and forms for such reporting and payment.
(e) The penalty prescribed by IC 6-8.1-10-2.1(b) shall be assessed by
the department on corporations failing to make payments as required
in subsection (d) or (g). However, no penalty shall be assessed as to
any estimated payments of adjusted gross income tax plus
supplemental net income tax plus gross income tax which equal or
exceed:
(1) twenty percent (20%) of the final tax liability for such taxable
year; or
(2) twenty-five percent (25%) of the final tax liability for the
taxpayer's previous taxable year.
In addition, the penalty as to any underpayment of tax on an estimated
return shall only be assessed on the difference between the actual
amount paid by the corporation on such estimated return and
twenty-five percent (25%) of the sum of the corporation's final adjusted
gross income tax plus supplemental net income tax liability for such
taxable year.
(f) The provisions of subsection (d) requiring the reporting and
estimated payment of adjusted gross income tax shall be applicable
only to corporations having an adjusted gross income tax liability
which, after application of the credit allowed by IC 6-3-3-2, shall
exceed one thousand dollars ($1,000) for its taxable year.
(g) If the department determines that a corporation's:
(1) estimated quarterly adjusted gross income tax liability for the
current year; or
(2) average estimated quarterly adjusted gross income tax liability
for the preceding year;
exceeds, before January 1, 1998, twenty thousand dollars ($20,000),
and, after December 31, 1997, ten thousand dollars ($10,000), after the
credit allowed by IC 6-3-3-2, the corporation shall pay the estimated
adjusted gross income taxes due by electronic funds transfer (as
defined in IC 4-8.1-2-7) or by delivering in person or overnight by
courier a payment by cashier's check, certified check, or money order
to the department. The transfer or payment shall be made on or before
the date the tax is due.
(h) If a corporation's adjusted gross income tax payment is made by
electronic funds transfer, the corporation is not required to file an
estimated adjusted gross income tax return.
SOURCE: IC 6-3-4-8; (02)IN1003.1.61. -->
SECTION 61. IC 6-3-4-8 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) Except as provided in
subsection (d)
or (l), every employer making payments of wages
subject to tax under IC 6-3, regardless of the place where such payment
is made, who is required under the provisions of the Internal Revenue
Code to withhold, collect, and pay over income tax on wages paid by
such employer to such employee, shall, at the time of payment of such
wages, deduct and retain therefrom the amount prescribed in
withholding instructions issued by the department. The department
shall base its withholding instructions on the adjusted gross income tax
rate for persons, on the total rates of any income taxes that the taxpayer
is subject to under IC 6-3.5, and on the total amount of exclusions the
taxpayer is entitled to under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4).
Such employer making payments of any wages:
(1) shall be liable to the state of Indiana for the payment of the tax
required to be deducted and withheld under this section and shall
not be liable to any individual for the amount deducted from his
the individual's wages and paid over in compliance or intended
compliance with this section; and
(2) shall make return of and payment to the department monthly of
the amount of tax which under IC 6-3 and IC 6-3.5 he the
employer is required to withhold.
(b) An employer shall pay taxes withheld under subsection (a) during
a particular month to the department no later than thirty (30) days after
the end of that month. However, in place of monthly reporting periods,
the department may permit an employer to report and pay the tax for:
(1) a calendar year reporting period, if the average monthly amount
of all tax required to be withheld by the employer in the previous
calendar year does not exceed ten dollars ($10);
(2) a six (6) month reporting period, if the average monthly amount
of all tax required to be withheld by the employer in the previous
calendar year does not exceed twenty-five dollars ($25); or
(3) a three (3) month reporting period, if the average monthly
amount of all tax required to be withheld by the employer in the
previous calendar year does not exceed seventy-five dollars ($75).
An employer using a reporting period (other than a monthly reporting
period) must file the employer's return and pay the tax for a reporting
period no later than the last day of the month immediately following
the close of the reporting period. If an employer files a combined sales
and withholding tax report, the reporting period for the combined
report is the shortest period required under this section, section 8.1 of
this chapter, or IC 6-2.5-6-1.
(c) For purposes of determining whether an employee is subject to
taxation under IC 6-3.5, an employer is entitled to rely on the statement
of his an employee as to his the employee's county of residence as
represented by the statement of address in forms claiming exemptions
for purposes of withholding, regardless of when the employee supplied
the forms. Every employee shall notify his the employee's employer
within five (5) days after any change in his the employee's county of
residence.
(d) A county that makes payments of wages subject to tax under
IC 6-3:
(1) to a precinct election officer (as defined in IC 3-5-2-40.1); and
(2) for the performance of the duties of the precinct election officer
imposed by IC 3 that are performed on election day;
is not required, at the time of payment of the wages, to deduct and
retain from the wages the amount prescribed in withholding
instructions issued by the department.
(e) Every employer shall, at the time of each payment made by him
the employer to the department, deliver to the department a return
upon the form prescribed by the department showing:
(1) the total amount of wages paid to his the employer's
employees;
(2) the amount deducted therefrom in accordance with the
provisions of the Internal Revenue Code;
(3) the amount of adjusted gross income tax deducted therefrom in
accordance with the provisions of this section;
(4) the amount of income tax, if any, imposed under IC 6-3.5 and
deducted therefrom in accordance with this section; and
(5) any other information the department may require.
Every employer making a declaration of withholding as provided in this
section shall furnish his the employer's employees annually, but not
later than thirty (30) days after the end of the calendar year, a record of
the total amount of adjusted gross income tax and the amount of each
income tax, if any, imposed under IC 6-3.5, withheld from the
employees, on the forms prescribed by the department.
(f) All money deducted and withheld by an employer shall
immediately upon such deduction be the money of the state, and every
employer who deducts and retains any amount of money under the
provisions of IC 6-3 shall hold the same in trust for the state of Indiana
and for payment thereof to the department in the manner and at the
times provided in IC 6-3. Any employer may be required to post a
surety bond in the sum the department determines to be appropriate to
protect the state with respect to money withheld pursuant to this
section.
(g) The provisions of IC 6-8.1 relating to additions to tax in case of
delinquency and penalties shall apply to employers subject to the
provisions of this section, and for these purposes any amount deducted
or required to be deducted and remitted to the department under this
section shall be considered to be the tax of the employer, and with
respect to such amount the employer shall be considered the taxpayer.
In the case of a corporate or partnership employer, every officer,
employee, or member of such employer, who, as such officer,
employee, or member is under a duty to deduct and remit such taxes
shall be personally liable for such taxes, penalties, and interest.
(h) Amounts deducted from wages of an employee during any
calendar year in accordance with the provisions of this section shall be
considered to be in part payment of the tax imposed on such employee
for his the employee's taxable year which begins in such calendar year,
and a return made by the employer under subsection (b) shall be
accepted by the department as evidence in favor of the employee of the
amount so deducted from his the employee's wages. Where the total
amount so deducted exceeds the amount of tax on the employee as
computed under IC 6-3 and IC 6-3.5, the department shall, after
examining the return or returns filed by the employee in accordance
with IC 6-3 and IC 6-3.5, refund the amount of the excess deduction.
However, under rules promulgated by the department, the excess or any
part thereof may be applied to any taxes or other claim due from the
taxpayer to the state of Indiana or any subdivision thereof. No refund
shall be made to an employee who fails to file his the employee's
return or returns as required under IC 6-3 and IC 6-3.5 within two (2)
years from the due date of the return or returns. In the event that the
excess tax deducted is less than one dollar ($1), no refund shall be
made.
(i) This section shall in no way relieve any taxpayer from his the
taxpayer's obligation of filing a return or returns at the time required
under IC 6-3 and IC 6-3.5, and, should the amount withheld under the
provisions of this section be insufficient to pay the total tax of such
taxpayer, such unpaid tax shall be paid at the time prescribed by
section 5 of this chapter.
(j) Notwithstanding subsection (b), an employer of a domestic service
employee that enters into an agreement with the domestic service
employee to withhold federal income tax under Section 3402 of the
Internal Revenue Code may withhold Indiana income tax on the
domestic service employee's wages on the employer's Indiana
individual income tax return in the same manner as allowed by Section
3510 of the Internal Revenue Code.
(k) To the extent allowed by Section 1137 of the Social Security Act,
an employer of a domestic service employee may report and remit state
unemployment insurance contributions on the employee's wages on the
employer's Indiana individual income tax return in the same manner as
allowed by Section 3510 of the Internal Revenue Code.
(l) An employer is exempt from the withholding requirements of
this section for an individual if the individual certifies to the
employer, on forms prescribed by the department, that the
individual's wages from the employer for the calendar year will:
(1) comprise more than eighty percent (80%) of the
individual's Indiana total income (as defined in IC 6-3.1-21-3);
and
(2) not exceed fifteen thousand dollars ($15,000).
(m) A person who knowingly fails to remit trust fund money as set
forth in this section commits a Class D felony.
SOURCE: IC 6-3-7-2.5; (02)IN1003.1.62. -->
SECTION 62. IC 6-3-7-2.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2.5. (a) Revenues
derived from the imposition and collection of the adjusted gross
income tax (IC 6-3-1 through IC 6-3-7) shall be allocated between and
deposited in the state general fund. and the property tax replacement
fund (IC 6-1.1-21) in the manner prescribed by this section and section
3 of this chapter.
(b) With respect to each adjusted gross income tax payment received
from a corporation, the amount determined in STEP FOUR of the
following STEPS shall be allocated to and deposited in the state
general fund:
STEP ONE: Enter the adjusted gross income tax rate in effect for
the taxable year for which the payment is made.
STEP TWO: Subtract three percent (3%) from the rate entered
under STEP ONE.
STEP THREE: Divide the remainder determined under STEP
TWO by three percent (3%).
STEP FOUR: Multiply the amount of the adjusted gross income
tax payment by the quotient determined under STEP THREE.
SOURCE: IC 6-3-7-3; (02)IN1003.1.63. -->
SECTION 63. IC 6-3-7-3 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) All revenues derived
from collection of the adjusted gross income tax imposed on
corporations (except the tax revenues allocated under section 2.5 of this
chapter to the state general fund) shall be deposited as follows:
(1) Ten million dollars ($10,000,000) shall for each state fiscal
year be deposited in the state general fund.
(2) The balance of such revenues shall be deposited into the
property tax replacement fund.
(b) All revenues derived from collection of the adjusted gross income
tax imposed on persons shall be deposited in the state general fund.
SOURCE: IC 6-3.1-2-1; (02)IN1003.1.64. -->
SECTION 64. IC 6-3.1-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. As used in this
chapter, the following terms have the following meanings:
(1) "Eligible teacher" means a teacher:
(A) certified in a shortage area by the professional standards
board established by IC 20-1-1.4; and
(B) employed under contract during the regular school term by
a school corporation in a shortage area.
(2) "Qualified position" means a position that:
(A) is relevant to the teacher's academic training in a shortage
area; and
(B) has been approved by the Indiana state board of education
under section 6 of this chapter.
(3) "Regular school term" means the period, other than the school
summer recess, during which a teacher is required to perform
duties assigned to him under a teaching contract.
(4) "School corporation" means any corporation authorized by law
to establish public schools and levy taxes for their maintenance.
(5) "Shortage area" means the subject areas of mathematics and
science and any other subject area designated as a shortage area by
the Indiana state board of education.
(6) "State income tax liability" means a taxpayer's total income tax
liability incurred under IC 6-2.1 and IC 6-3 and IC 6-5.5, as
computed after application of credits that under IC 6-3.1-1-2 are to
be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-2-5; (02)IN1003.1.65. -->
SECTION 65. IC 6-3.1-2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) A credit to
which a taxpayer is entitled under this chapter shall be applied in the
following manner:
(1) First, against the taxpayer's gross income tax liability for the
taxable year.
(2) Second, against the taxpayer's adjusted gross income tax
liability for the taxable year.
(3) Third, against the taxpayer's supplemental net income tax
liability for the taxable year.
(b) A taxpayer that is subject to the financial institutions tax may
apply the credit provided by this chapter against the taxpayer's financial
institutions tax liability for the taxable year.
SOURCE: IC 6-3.1-4-1; (02)IN1003.1.66. -->
SECTION 66. IC 6-3.1-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. As used in this
chapter:
"Base amount" means base amount (as defined in Section 41(c) of
the Internal Revenue Code as in effect on January 1, 2001).
"Base period Indiana qualified research expense" means base period
research expense that is incurred for research conducted in Indiana.
"Base period research expense" means base period research expense
(as defined in Section 41(c) of the Internal Revenue Code before
January 1, 1990).
"Indiana qualified research expense" means qualified research
expense that is incurred for research conducted in Indiana.
"Qualified research expense" means qualified research expense (as
defined in Section 41(b) of the Internal Revenue Code as in effect on
January 1, 2001).
"Pass through entity" means:
(1) a corporation that is exempt from the adjusted gross income tax
under IC 6-3-2-2.8(2);
(2) a partnership;
(3) a limited liability company; or
(4) a limited liability partnership.
"Research expense tax credit" means a credit provided under this
chapter against any tax otherwise due and payable under IC 6-2.1 or
IC 6-3.
"Taxpayer" means an individual, a corporation, a limited liability
company, a limited liability partnership, a trust, or a partnership.
SOURCE: IC 6-3.1-4-1; (02)IN1003.1.67. -->
SECTION 67. IC 6-3.1-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. As used in this
chapter:
"Base amount" means base amount (as defined in Section 41(c) of
the Internal Revenue Code).
"Base period Indiana qualified research expense" means base period
research expense that is incurred for research conducted in Indiana.
"Base period research expense" means base period research expense
(as defined in Section 41(c) of the Internal Revenue Code before
January 1, 1990).
"Indiana qualified research expense" means qualified research
expense that is incurred for research conducted in Indiana.
"Qualified research expense" means qualified research expense (as
defined in Section 41(b) of the Internal Revenue Code).
"Pass through entity" means:
(1) a corporation that is exempt from the adjusted gross income tax
under IC 6-3-2-2.8(2);
(2) a partnership;
(3) a limited liability company; or
(4) a limited liability partnership.
"Research expense tax credit" means a credit provided under this
chapter against any tax otherwise due and payable under IC 6-2.1 or
IC 6-3.
"Taxpayer" means an individual, a corporation, a limited liability
company, a limited liability partnership, a trust, or a partnership that
has any tax liability under IC 6-3 (adjusted gross income tax).
SOURCE: IC 6-3.1-4-2; (02)IN1003.1.68. -->
SECTION 68. IC 6-3.1-4-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. (a) A taxpayer
who incurs Indiana qualified research expense in a particular taxable
year is entitled to a research expense tax credit for the taxable year
(b) A taxpayer who does not have income apportioned to this state
for a taxable year under IC 6-3-2-2 is entitled to a research expense tax
credit for the taxable year in the amount of the product of:
(1) five twenty percent (5%); (20%); multiplied by
(2) the remainder of the taxpayer's Indiana qualified research
expenses for the taxable year, minus:
(A) the taxpayer's base period Indiana qualified research
expenses, for taxable years beginning before January 1, 1990; or
(B) the taxpayer's base amount, for taxable years beginning after
December 31, 1989.
(c) A taxpayer who has income apportioned to this state for a taxable
year under IC 6-3-2-2 is entitled to a research expense tax credit for the
taxable year in the amount of the lesser of:
(1) the amount determined under subsection (b); or
(2) five percent (5%) multiplied by the remainder of the taxpayer's
total qualified research expenses for the taxable year, minus:
(A) the taxpayer's base period research expenses, for taxable
years beginning before January 1, 1990; or
(B) the taxpayer's base amount, for taxable years beginning after
December 31, 1989;
further multiplied by the percentage determined under IC 6-3-2-2
for the apportionment of the taxpayer's income for the taxable year
to this state.
SOURCE: IC 6-3.1-4-3; (02)IN1003.1.69. -->
SECTION 69. IC 6-3.1-4-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) The amount
of the credit provided by this chapter that a taxpayer uses during a
particular taxable year may not exceed the sum of the taxes imposed by
IC 6-2.1 and IC 6-3 for the taxable year after the application of all
credits that under IC 6-3.1-1-2 are to be applied before the credit
provided by this chapter. If the credit provided by this chapter exceeds
that sum for the taxable year for which the credit is first claimed, then
the excess may be carried over to succeeding taxable years and used as
a credit against the tax otherwise due and payable by the taxpayer
under IC 6-2.1 or IC 6-3 during those taxable years. Each time that the
credit is carried over to a succeeding taxable year, it is to be reduced by
the amount which was used as a credit during the immediately
preceding taxable year. The credit provided by this chapter may be
carried forward and applied to succeeding taxable years for fifteen (15)
taxable years following the unused credit year.
(b) A credit earned by a taxpayer in a particular taxable year shall be
applied against the taxpayer's tax liability for that taxable year before
any credit carryover is applied against that liability under subsection
(a).
(c) A taxpayer is not entitled to any carryback or refund of any
unused credit.
SOURCE: IC 6-3.1-4-4; (02)IN1003.1.70. -->
SECTION 70. IC 6-3.1-4-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. The provisions
of Section 41 of the Internal Revenue Code as in effect on January 1,
2001, and the regulations promulgated in respect to those provisions
and in effect on January 1, 2001, are applicable to the interpretation
and administration by the department of the credit provided by this
chapter, including the allocation and pass through of the credit to
various taxpayers and the transitional rules for determination of the
base period.
SOURCE: IC 6-3.1-4-6; (02)IN1003.1.71. -->
SECTION 71. IC 6-3.1-4-6, AS AMENDED BY P.L.4-2000,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6. Notwithstanding the other provisions of
this chapter, a taxpayer is not entitled to a credit for Indiana qualified
research expense incurred after December 31, 2002. Notwithstanding
Section 41 of the Internal Revenue Code, the termination date in
Section 41(h) of the Internal Revenue Code does not apply to a
taxpayer who is eligible for the credit under this chapter for the taxable
year in which the Indiana qualified research expense is incurred.
SOURCE: IC 6-3.1-5-2; (02)IN1003.1.72. -->
SECTION 72. IC 6-3.1-5-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. As used in this
chapter:
"New partnership interest" means a general or a limited partnership
interest in a limited partnership if the interest is acquired by the
taxpayer from the limited partnership.
"New stock" means a share of stock of a corporation if the stock,
when purchased by the taxpayer, is authorized but unissued.
"Qualified entity" means the state corporation or other corporation or
limited partnership in which the state corporation purchases, before
January 1, 1984, new stock or a new partnership interest under section
7(d) of this chapter.
"Qualified investment" means new stock or a new partnership
interest in a qualified entity, if the new stock or the new partnership
interest is purchased by the taxpayer solely for cash.
"State corporation" means the corporation organized under sections
7 and 8 of this chapter.
"State tax liability" means a taxpayer's total tax liability that is
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax); and
(7) (3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
"Taxpayer" means any person, corporation, partnership, or other
entity that has any state tax liability.
SOURCE: IC 6-3.1-5-9; (02)IN1003.1.73. -->
SECTION 73. IC 6-3.1-5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The state
corporation is exempt from all state tax levies, including but not limited
to the gross income tax (IC 6-2.1), state gross retail tax (IC 6-2.5), use
tax (IC 6-2.5-3), and adjusted gross income tax (IC 6-3-1 through
IC 6-3-7). and the supplemental net income tax (IC 6-3-8). However,
the state corporation is not exempt from employment taxes or taxes
imposed by a county or by a municipal corporation.
SOURCE: IC 6-3.1-5-10; (02)IN1003.1.74. -->
SECTION 74. IC 6-3.1-5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 10. (a) Except as
provided in subsection (b), income that is received by a taxpayer that
is a corporation (as defined in IC 6-3-1-10) by reason of ownership
of a qualified investment is exempt from gross income tax (IC 6-2.1),
adjusted gross income tax (IC 6-3-1 through IC 6-3-7). and
supplemental net income tax (IC 6-3-8).
(b) The exemption provided under subsection (a) shall not apply to
any income realized by reason of the sale or other disposition of the
qualified investment.
SOURCE: IC 6-3.1-5-11; (02)IN1003.1.75. -->
SECTION 75. IC 6-3.1-5-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. A taxpayer is
exempt from a tax to the extent that the tax is based on or measured by
a qualified investment, including but not limited to a tax which might
otherwise be imposed with respect to the qualified investment.
under
the bank tax (IC
6-5-10) or the savings and loan association tax
(IC 6-5-11).
SOURCE: IC 6-3.1-5-13; (02)IN1003.1.76. -->
SECTION 76. IC 6-3.1-5-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 13. (a) A credit
to which a taxpayer is entitled under this chapter shall be applied
against taxes owed by the taxpayer in the following order:
(1) First, against the taxpayer's gross income tax liability (IC 6-2.1)
for the taxable year.
(2) Second, against the taxpayer's adjusted gross income tax
liability (IC 6-3-1 through IC 6-3-7) for the taxable year.
(3) Third, against the taxpayer's supplemental net income tax
liability (IC 6-3-8) for the taxable year.
(4) Fourth, against the taxpayer's bank tax liability (IC 6-5-10) or
savings and loan association tax liability (IC 6-5-11) for the taxable
year.
(5) Fifth, (2) Second, against the taxpayer's insurance premiums
tax liability (IC 27-1-18-2) for the taxable year.
(b) If the tax paid by the taxpayer under a tax provision listed in
subsection (a) is a credit against the liability or a deduction in
determining the tax base under another Indiana tax provision, the credit
or deduction shall be computed without regard to the credit to which a
taxpayer is entitled under this chapter.
(c) A taxpayer that is subject to the financial institutions tax may
apply the credit provided by this chapter against the taxpayer's financial
institutions tax liability for the taxable year.
SOURCE: IC 6-3.1-6-1; (02)IN1003.1.77. -->
SECTION 77. IC 6-3.1-6-1, AS AMENDED BY P.L.129-2001,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. For the purposes of this chapter:
"Agreement" means any agreement entered into with the
commissioner of the department of correction under IC 11-10-7-2 that
has been approved by a majority of the members of the state board of
correction.
"Pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax
under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
"Qualified property" means any machinery, tools, equipment,
building, structure, or other tangible property considered qualified
property under Section 38 of the Internal Revenue Code that is used as
an integral part of the operation contemplated by an agreement and that
is installed, used, or operated exclusively on property managed by the
department of correction.
"State income tax liability" means a taxpayer's total income tax
liability incurred under IC 6-2.1 and IC 6-3, as computed after
application of credits that, under IC 6-3.1-1-2, are to be applied before
the credit provided by this chapter.
"Taxpayer" means any person, corporation, limited liability company,
partnership, or other entity that has state tax liability. The term includes
a pass through entity.
"Wages paid" includes all earnings surrendered to the department of
correction under IC 11-10-7-5.
SOURCE: IC 6-3.1-7-1; (02)IN1003.1.78. -->
SECTION 78. IC 6-3.1-7-1, AS AMENDED BY P.L.120-1999,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. As used in this chapter:
"Enterprise zone" means an enterprise zone created under IC 4-4-6.1.
"Pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax
under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
"Qualified loan" means a loan made to an entity that uses the loan
proceeds for:
(1) a purpose that is directly related to a business located in an
enterprise zone;
(2) an improvement that increases the assessed value of real
property located in an enterprise zone; or
(3) rehabilitation, repair, or improvement of a residence.
"State tax liability" means a taxpayer's total tax liability that is
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax); and
(7) (3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that, under
IC 6-3.1-1-2, are to be applied before the credit provided by this
chapter.
"Taxpayer" means any person, corporation, limited liability company,
partnership, or other entity that has any state tax liability The term
includes a pass through entity.
SOURCE: IC 6-3.1-7-4; (02)IN1003.1.79. -->
SECTION 79. IC 6-3.1-7-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) A credit to
which a taxpayer is entitled under this chapter shall be applied against
taxes owed by the taxpayer in the following order:
(1) First, against the taxpayer's gross income tax liability (IC 6-2.1)
for the taxable year.
(2) Second, against the taxpayer's adjusted gross income tax
liability (IC 6-3-1 through IC 6-3-7) for the taxable year.
(3) Third, against the taxpayer's supplemental net income tax
liability (IC 6-3-8) for the taxable year.
(4) Fourth, against the taxpayer's bank tax liability (IC 6-5-10) or
savings and loan association tax liability (IC 6-5-11) for the taxable
year.
(5) Fifth, (2) Second, against the taxpayer's insurance premiums
tax liability (IC 27-1-18-2) for the taxable year.
(3) Third, against the taxpayer's financial institutions tax
liability (IC 6-5.5) for the taxable year.
(b) If the tax paid by the taxpayer under a tax provision listed in
subsection (a) is a credit against the liability or a deduction in
determining the tax base under another Indiana tax provision, the credit
or deduction shall be computed without regard to the credit to which a
taxpayer is entitled under this chapter.
SOURCE: IC 6-3.1-9-1; (02)IN1003.1.80. -->
SECTION 80. IC 6-3.1-9-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. As used in this
chapter:
"Business firm" means any business entity authorized to do business
in the state of Indiana that
is:
(1) subject to the gross, adjusted gross, supplemental net income,
or financial institutions tax;
(2) an employer exempt from adjusted gross income tax (IC
6-3-1
through IC 6-3-7) under IC 6-3-2-2.8(2); or
(3) a partnership. has state tax liability.
"Community services" means any type of counseling and advice,
emergency assistance, medical care, recreational facilities, housing
facilities, or economic development assistance to individuals, groups,
or neighborhood organizations in an economically disadvantaged area.
"Crime prevention" means any activity which aids in the reduction
of crime in an economically disadvantaged area.
"Economically disadvantaged area" means an enterprise zone, or any
area in Indiana that is certified as an economically disadvantaged area
by the department of commerce after consultation with the community
services agency. The certification shall be made on the basis of current
indices of social and economic conditions, which shall include but not
be limited to the median per capita income of the area in relation to the
median per capita income of the state or standard metropolitan
statistical area in which the area is located.
"Education" means any type of scholastic instruction or scholarship
assistance to an individual who resides in an economically
disadvantaged area that enables him to prepare himself for better life
opportunities.
"Enterprise zone" means an enterprise zone created under IC 4-4-6.1.
"Job training" means any type of instruction to an individual who
resides in an economically disadvantaged area that enables him to
acquire vocational skills so that he can become employable or be able
to seek a higher grade of employment.
"Neighborhood assistance" means either:
(1) furnishing financial assistance, labor, material, and technical
advice to aid in the physical or economic improvement of any part
or all of an economically disadvantaged area; or
(2) furnishing technical advice to promote higher employment in
any neighborhood in Indiana.
"Neighborhood organization" means any organization, including but
not limited to a nonprofit development corporation:
(1) performing community services in an economically
disadvantaged area; and
(2) holding a ruling:
(A) from the Internal Revenue Service of the United States
Department of the Treasury that the organization is exempt from
income taxation under the provisions of the Internal Revenue
Code; and
(B) from the department of state revenue that the organization is
exempt from income taxation under IC 6-2.1-3-20.
"Person" means any individual subject to Indiana gross or adjusted
gross income tax.
"State fiscal year" means a twelve (12) month period beginning on
July 1 and ending on June 30.
"State tax liability" means the taxpayer's total tax liability that
is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
and
(2) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that, under
IC 6-3.1-1-2, are to be applied before the credit provided by this
chapter.
"Tax credit" means a deduction from any tax otherwise due and
payable under IC 6-2.1, IC 6-3 or IC 6-5.5.
SOURCE: IC 6-3.1-9-3; (02)IN1003.1.81. -->
SECTION 81. IC 6-3.1-9-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) Subject to
the limitations provided in subsection (b) and sections 4, 5, and 6 of
this chapter, the department shall grant a tax credit against any gross,
adjusted gross or supplemental net income state tax liability due equal
to fifty percent (50%) of the amount invested by a business firm or
person in a program the proposal for which was approved under section
2 of this chapter.
(b) The credit provided by this chapter shall only be applied against
any income state tax liability owed by the taxpayer after the application
of any credits, which under IC 6-3.1-1-2 must be applied before the
credit provided by this chapter. In addition, the tax credit which a
taxpayer receives under this chapter may not exceed twenty-five
thousand dollars ($25,000) for any taxable year of the taxpayer.
(c) If a business firm that is:
(1) exempt from adjusted gross income tax (IC 6-3-1 through
IC 6-3-7) under IC 6-3-2-2.8(2); or
(2) a partnership;
does not have any tax liability against which the credit provided by this
section may be applied, a shareholder or a partner of the business firm
is entitled to a credit against the shareholder's or the partner's liability
under the adjusted gross income tax.
(d) The amount of the credit provided by this section is equal to:
(1) the tax credit determined for the business firm for the taxable
year under subsection (a); multiplied by
(2) the percentage of the business firm's distributive income to
which the shareholder or the partner is entitled.
The credit provided by this section is in addition to any credit to which
a shareholder or partner is otherwise entitled under this chapter.
However, a business firm and a shareholder or partner of that business
firm may not claim a credit under this chapter for the same investment.
SOURCE: IC 6-3.1-11-12; (02)IN1003.1.82. -->
SECTION 82. IC 6-3.1-11-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 12. As used in
this chapter, "state tax liability" means the taxpayer's total tax liability
that is incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax); and
(7) (3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that, under
IC 6-3.1-1-2, are to be applied before the credit provided by this
chapter.
SOURCE: IC 6-3.1-11-19; (02)IN1003.1.83. -->
SECTION 83. IC 6-3.1-11-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 19. The board
shall consider the following factors in evaluating applications filed
under this chapter:
(1) The level of distress in the surrounding community caused by
the loss of jobs at the vacant industrial facility.
(2) The desirability of the intended use of the vacant industrial
facility under the plan proposed by the municipality or county and
the likelihood that the implementation of the plan will improve the
economic and employment conditions in the surrounding
community.
(3) Evidence of support for the designation by residents,
businesses, and private organizations in the surrounding
community.
(4) Evidence of a commitment by private or governmental entities
to provide financial assistance in implementing the plan proposed
by the municipality or county, including the application of
IC 36-7-12, IC 36-7-13, IC 36-7-14, or IC 36-7-15.1 to assist in the
financing of improvements or redevelopment activities benefiting
the vacant industrial facility.
(5) Evidence of efforts by the municipality or county to implement
the proposed plan without additional financial assistance from the
state.
(6) Whether the industrial recovery site is within an economic
revitalization area designated under IC 6-1.1-12.1.
(7) Whether action has been taken by the metropolitan
development commission or the legislative body of the
municipality or county having jurisdiction over the proposed
industrial recovery site to make the property tax credit under
IC 6-1.1-20.7 available to persons owning inventory located within
the industrial recovery site and meeting the other conditions
established by IC 6-1.1-20.7.
SOURCE: IC 6-3.1-11-22; (02)IN1003.1.84. -->
SECTION 84. IC 6-3.1-11-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 22. (a) A credit
to which a taxpayer is entitled under this chapter shall be applied
against taxes owed by the taxpayer in the following order:
(1) Against the taxpayer's gross income tax liability (IC 6-2.1) for
the taxable year.
(2) Against the taxpayer's adjusted gross income tax liability
(IC 6-3-1 through IC 6-3-7) for the taxable year.
(3) Against the taxpayer's supplemental net income tax liability
(IC 6-3-8) for the taxable year.
(4) Against the taxpayer's bank tax liability (IC 6-5-10) or savings
and loan association tax liability (IC 6-5-11) for the taxable year.
(5) (2) Against the taxpayer's insurance premiums tax liability
(IC 27-1-18-2) for the taxable year.
(6) (3) Against the taxpayer's financial institutions tax (IC 6-5.5)
for the taxable year.
(b) Whenever the tax paid by the taxpayer under any of the tax
provisions listed in subsection (a) is a credit against the liability or a
deduction in determining the tax base under another Indiana tax
provision, the credit or deduction shall be computed without regard to
the credit to which a taxpayer is entitled under this chapter.
SOURCE: IC 6-3.1-11.5-14; (02)IN1003.1.85. -->
SECTION 85. IC 6-3.1-11.5-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. As used in
this chapter, "state tax liability" means the taxpayer's total tax liability
that is incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax); and
(7) (3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that, under
IC 6-3.1-1-2, are to be applied before the credit provided by this
chapter.
SOURCE: IC 6-3.1-11.5-24; (02)IN1003.1.86. -->
SECTION 86. IC 6-3.1-11.5-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 24. (a) A credit
to which a taxpayer is entitled under this chapter shall be applied
against taxes owed by the taxpayer in the following order:
(1) Against the taxpayer's gross income tax liability (IC 6-2.1) for
the taxable year.
(2) Against the taxpayer's adjusted gross income tax liability
(IC 6-3-1 through IC 6-3-7) for the taxable year.
(3) Against the taxpayer's supplemental net income tax liability
(IC 6-3-8) for the taxable year.
(4) Against the taxpayer's bank tax liability (IC 6-5-10) or savings
and loan association tax liability (IC 6-5-11) for the taxable year.
(5) (2) Against the taxpayer's insurance premiums tax liability
(IC 27-1-18-2) for the taxable year.
(6) (3) Against the taxpayer's financial institutions tax (IC 6-5.5)
for the taxable year.
(b) Whenever the tax paid by the taxpayer under any of the tax
provisions listed in subsection (a) is a credit against the liability or a
deduction in determining the tax base under another Indiana tax
provision, the credit or deduction shall be computed without regard to
the credit to which a taxpayer is entitled under this chapter.
SOURCE: IC 6-3.1-13-9; (02)IN1003.1.87. -->
SECTION 87. IC 6-3.1-13-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. As used in this
chapter, "state tax liability" means a taxpayer's total tax liability that is
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax); and
(7) (3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-13.5-4; (02)IN1003.1.88. -->
SECTION 88. IC 6-3.1-13.5-4, AS ADDED BY P.L.291-2001,
SECTION 177, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 4. As used in this chapter,
"state tax liability" means a taxpayer's total tax liability that is incurred
under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax); and
(7) (3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-15-5; (02)IN1003.1.89. -->
SECTION 89. IC 6-3.1-15-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. As used in this
chapter, "state tax liability" means a taxpayer's total tax liability
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 6-5.5 (the financial institutions tax); and
(7) (3) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-16-6; (02)IN1003.1.90. -->
SECTION 90. IC 6-3.1-16-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 6. As used in this
chapter, "state tax liability" means a taxpayer's total tax liability
incurred under
(1) IC 6-2.1 (the gross income tax);
(2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax) and
(3) IC 6-3-8 (the supplemental net income tax);
as computed after the application of all credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-16-13; (02)IN1003.1.91. -->
SECTION 91. IC 6-3.1-16-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 13. (a) If the
credit provided by this chapter exceeds a taxpayer's state tax liability
for the taxable year for which the credit is first claimed, the excess may
be carried over to succeeding taxable years and used as a credit against
the tax otherwise due and payable by the taxpayer under IC 6-2.1 or
IC 6-3 during those taxable years. Each time that the credit is carried
over to a succeeding taxable year, the credit is to be reduced by the
amount that was used as a credit during the immediately preceding
taxable year. The credit provided by this chapter may be carried
forward and applied to succeeding taxable years for fifteen (15) taxable
years following the unused credit year.
(b) A credit earned by a taxpayer in a particular taxable year shall be
applied against the taxpayer's tax liability for that taxable year before
any credit carryover is applied against that liability under subsection
(a).
(c) A taxpayer is not entitled to any carryback or refund of any
unused credit.
SOURCE: IC 6-3.1-17-3; (02)IN1003.1.92. -->
SECTION 92. IC 6-3.1-17-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. As used in this
chapter, "state tax liability" means a taxpayer's total tax liability that is
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) IC 6-5-10 (the bank tax);
(5) IC 6-5-11 (the savings and loan association tax);
(6) (2) IC 27-1-18-2 (the insurance premiums tax);
(7) (3) IC 6-5.5 (the financial institutions tax); and
(8) (4) IC 6-2.5 (state gross retail and use tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-18-5; (02)IN1003.1.93. -->
SECTION 93. IC 6-3.1-18-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. As used in this
chapter, "state tax liability" means a taxpayer's total tax liability
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
and
(3) IC 6-3-8 (the supplemental corporate net income tax); and
(4) (2) IC 6-5.5 (the financial institutions tax);
as computed after the application of all credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-18-6; (02)IN1003.1.94. -->
SECTION 94. IC 6-3.1-18-6, AS AMENDED BY P.L.4-1999,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6. (a) Subject to the limitations provided in
subsection (b) and sections 7, 8, 9, 10, and 11 of this chapter, the
department shall grant a tax credit against any gross, adjusted gross or
supplemental net income state tax liability due equal to fifty percent
(50%) of the amount contributed by a person or an individual to a fund
if the contribution is not less than one hundred dollars ($100) and not
more than fifty thousand dollars ($50,000).
(b) The credit provided by this chapter shall only be applied against
any income state tax liability owed by the taxpayer after the application
of any credits that under IC 6-3.1-1-2 must be applied before the credit
provided by this chapter.
SOURCE: IC 6-3.1-19-1; (02)IN1003.1.95. -->
SECTION 95. IC 6-3.1-19-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. As used in this
chapter, "state and local tax liability" means a taxpayer's total tax
liability incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) IC 6-3-8 (the supplemental net income tax);
(4) (2) IC 6-3.5-1.1 (county adjusted gross income tax);
(5) (3) IC 6-3.5-6 (county option income tax);
(6) (4) IC 6-3.5-7 (county economic development income tax);
(7) IC 6-5-10 (the bank tax);
(8) IC 6-5-11 (the savings and loan association tax);
(9) (5) IC 6-5.5 (the financial institutions tax); and
(10) (6) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of all credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-21-5; (02)IN1003.1.96. -->
SECTION 96. IC 6-3.1-21-5, AS ADDED BY P.L.273-1999,
SECTION 227, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 5. An individual who, in a
year, has:
(1) at least one (1) qualifying child;
(2) Indiana total income from all sources of not more than twelve
eighteen thousand dollars ($12,000); ($18,000); and
(3) Indiana total income from earned income that is at least eighty
percent (80%) of the individual's Indiana total income;
is entitled to a credit against the taxpayer's adjusted gross income tax
liability for the taxable year in the amount determined in section 6 of
this chapter.
SOURCE: IC 6-3.1-21-6; (02)IN1003.1.97. -->
SECTION 97. IC 6-3.1-21-6, AS ADDED BY P.L.273-1999,
SECTION 227, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 6. The credit authorized under
section 5 of this chapter is equal to three and four-tenths nine-tenths
percent (3.4%) (3.9%) of:
(1) twelve eighteen thousand dollars ($12,000); ($18,000); minus
(2) the amount of the individual's Indiana total income.
If the credit amount exceeds the taxpayer's adjusted gross income tax
liability for the taxable year, the excess shall be refunded to the
taxpayer.
SOURCE: IC 6-3.1-22.2-3; (02)IN1003.1.98. -->
SECTION 98. IC 6-3.1-22.2-3, AS ADDED BY P.L.291-2001,
SECTION 149, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 3. As used in this chapter,
"state tax liability" means a taxpayer's total tax liability that is incurred
under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-2.5 (state gross retail and use tax);
(3) (2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(4) IC 6-3-8 (the supplemental corporate net income tax);
(5) IC 6-5-10 (the bank tax);
(6) IC 6-5-11 (the savings and loan association tax);
(7) (3) IC 6-5.5 (the financial institutions tax); and
(8) (4) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-23-4; (02)IN1003.1.99. -->
SECTION 99. IC 6-3.1-23-4, AS ADDED BY P.L.109-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 4. As used in this chapter, "state tax
liability" means a taxpayer's total tax liability incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-2.5 (the state gross retail and use tax);
(3) (2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(4) IC 6-3-8 (the supplemental net income tax);
(5) IC 6-5-10 (the bank tax);
(6) IC 6-5-11 (the savings and loan association tax);
(7) (3) IC 6-5.5 (the financial institutions tax); and
(8) (4) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-23.8-4; (02)IN1003.1.100. -->
SECTION 100. IC 6-3.1-23.8-4, AS ADDED BY P.L.291-2001,
SECTION 122, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 4. As used in this chapter,
"state tax liability" means a taxpayer's total tax liability that is incurred
under:
(1) IC 6-2.1 (gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (adjusted gross income tax);
(3) IC 6-3-8 (supplemental net income tax);
(4) (2) IC 6-5.5 (financial institutions tax); and
(5) (3) IC 27-1-18-2 (insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.
SOURCE: IC 6-3.1-23.8-6; (02)IN1003.1.101. -->
SECTION 101. IC 6-3.1-23.8-6, AS ADDED BY P.L.291-2001,
SECTION 122, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 6. (a) Except as provided in
this chapter, a taxpayer is entitled to a credit against the taxpayer's state
tax liability for a taxable year for the net ad valorem property taxes paid
by the taxpayer in the taxable year on business personal property with
an assessed value equal to the lesser of:
(1) the assessed value of the person's business personal property;
or
(2) an assessed value of thirty-seven thousand five hundred dollars
($37,500).
A taxpayer is entitled to only one (1) credit under this chapter each
taxable year.
(b) An affiliated group that files a consolidated return under
IC 6-2.1-5-5 IC 6-3-4-14 is entitled to only one (1) credit under this
chapter each taxable year on that consolidated return. A taxpayer that
is a partnership, joint venture, or pool is entitled to only one (1) credit
under this chapter each taxable year, regardless of the number of
partners or participants in the organization.
(c) A utility company is not entitled to claim the credit under this
chapter.
SOURCE: IC 6-3.1-24; (02)IN1003.1.102. -->
SECTION 102. IC 6-3.1-24 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 24. Investment Tax Credit
Sec. 1. As used in this chapter, "assessed value" means the
assessed value determined under IC 6-1.1-3.
Sec. 2. As used in this chapter, "business personal property"
means tangible property (other than real property) that:
(1) was first reported by the taxpayer on a personal property
tax return filed for the assessment date of 2003 or a later year;
(2) was never before used by the taxpayer for any purpose in
Indiana;
(3) was acquired in a bona fide, good faith transaction,
negotiated at arm's length, between parties under separate
ownership and control; and
(4) is being held or used in connection with the production of
income and is property for which depreciation is allowed for
federal income tax purposes, with a useful life of at least three
(3) years.
The term does not include inventory as defined in IC 6-1.1-3-11.
Sec. 3. As used in this chapter, "net ad valorem property taxes"
means the amount of property taxes paid by a taxpayer for a
particular calendar year after the application of all property tax
deductions and property tax credits.
Sec. 4. As used in this chapter, "pass through entity" means:
(1) a corporation that is exempt from the adjusted gross
income tax under IC 6-3-2-2.8(2);
(2) a partnership;
(3) a trust;
(4) a limited liability company; or
(5) a limited liability partnership.
Sec. 5. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (adjusted gross income tax);
(2) IC 6-5.5 (financial institutions tax); and
(3) IC 27-1-18-2 (insurance premiums tax);
as computed after the application of the credits that under
IC 6-3.1-1-2 are to be applied before the credit provided by this
chapter.
Sec. 6. As used in this chapter, "taxpayer" means an individual
or entity that has state tax liability.
Sec. 7. (a) Except as provided in this chapter, a taxpayer that
purchases business personal property is entitled to a credit against
the taxpayer's state tax liability for a taxable year for the net ad
valorem property taxes on that property paid by the taxpayer by
the installment due date under IC 6-1.1-22-9 in the taxable year
with respect to the first or second assessment date the property is
subject to assessment under IC 6-1.1. The amount of the credit is
determined as follows:
(1) For a taxable year in which the property tax is paid with
respect to the first assessment date the property is subject to
assessment under IC 6-1.1, the credit is equal to twenty-five
percent (25%) of the net ad valorem property taxes paid on the
property in that taxable year.
(2) For a taxable year in which the property tax is paid with
respect to the second assessment date the property is subject to
assessment under IC 6-1.1, the credit is equal to fifteen percent
(15%) of the net ad valorem property taxes paid on the
property in that year.
(b) A taxpayer that receives a credit for a qualified investment
under IC 6-3.1-13.5 is not entitled to a credit under this chapter for
ad valorem property taxes paid on the property that constitutes the
qualified investment.
(c) A taxpayer that receives a credit for ad valorem property
taxes under IC 6-3.1-22.2 is not entitled to a credit under this
chapter for personal property with respect to which a credit was
granted under IC 6-3.1-22.2.
Sec. 8. If the amount of the credit determined under section 7 of
this chapter for a taxpayer in a taxable year exceeds the taxpayer's
state tax liability for that taxable year, the excess shall be refunded
to the taxpayer.
Sec. 9. If a pass through entity does not have state income tax
liability against which the tax credit may be applied, a shareholder
or partner of the pass through entity is entitled to a tax credit equal
to:
(1) the tax credit determined for the pass through entity for the
taxable year; multiplied by
(2) the percentage of the pass through entity's distributive
income to which the shareholder or partner is entitled.
Sec. 10. (a) To receive the credit provided by this chapter, a
taxpayer must claim the credit on the taxpayer's state tax return
or returns in the manner prescribed by the department. The
taxpayer shall submit to the department proof of payment of an ad
valorem property tax and all information that the department
determines is necessary for the calculation of the credit provided
by this chapter.
(b) If the department determines that property taxes for which
a credit was granted under this chapter have been reduced, the
department shall make an assessment against the taxpayer under
IC 6-8.1 equal to the difference between:
(1) the amount of the credit that was granted under this
chapter; and
(2) the amount of the credit that would have been granted
under this chapter if the property tax reduction had been in
effect at the time the credit was granted under this chapter.
SOURCE: IC 6-3.5-1.1-15; (02)IN1003.1.103. -->
SECTION 103. IC 6-3.5-1.1-15, AS AMENDED BY P.L.283-2001,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 15. (a) As used in this section, "attributed
levy" of a civil taxing unit means the sum of:
(1) the ad valorem property tax levy of the civil taxing unit that is
currently being collected at the time the allocation is made; plus
(2) the current ad valorem property tax levy of any special taxing
district, authority, board, or other entity formed to discharge
governmental services or functions on behalf of or ordinarily
attributable to the civil taxing unit; plus
(3) the amount of federal revenue sharing funds and certified
shares that were used by the civil taxing unit (or any special taxing
district, authority, board, or other entity formed to discharge
governmental services or functions on behalf of or ordinarily
attributable to the civil taxing unit) to reduce its ad valorem
property tax levies below the limits imposed by IC 6-1.1-18.5; plus
(4) in the case of a county, an amount equal to
the sum of the
following:
(A) The property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund.
plus
(B)
after December 31, 2002, the greater of zero (0) or the
difference between:
(i) Ninety percent (90%) of the county hospital care for the
indigent property tax levy imposed by the county in 2002,
adjusted each year after 2002 by the statewide average
assessed value growth quotient described in IC 12-16-14-3;
minus
(ii) the current uninsured parents program property tax levy
imposed by the county.
(C) The property taxes imposed by the county for the
county's family and children's fund (IC 12-19-7-3 (repealed))
in 2003 after the deduction of any amounts levied for the
fund for the repayment of loans and bonds issued for the
fund.
(D) The property taxes imposed by the county in 2002 for the
county's contributions to the medical assistance to wards
program under IC 12-13-8 (repealed).
(E) The property taxes imposed by the county in 2002 for the
county's contribution to the children with special health care
needs program under IC 16-35-3 (repealed).
(F) The property taxes imposed by the county in 2002 for the
county's contribution to the court personnel and other
operating expenses assumed by the state after 2002 under
IC 33-1-18-6.
(b) The part of a county's certified distribution that is to be used as
certified shares shall be allocated only among the county's civil taxing
units. Each civil taxing unit of a county is entitled to receive a
percentage of the certified shares to be distributed in the county equal
to the ratio of its attributed levy to the total attributed levies of all civil
taxing units of the county.
(c) The local government tax control board established by
IC 6-1.1-18.5-11 shall determine the attributed levies of civil taxing
units that are entitled to receive certified shares during a calendar year.
If the ad valorem property tax levy of any special taxing district,
authority, board, or other entity is attributed to another civil taxing unit
under subsection (b)(2), then the special taxing district, authority,
board, or other entity shall not be treated as having an attributed levy
of its own. The local government tax control board shall certify the
attributed levy amounts to the appropriate county auditor. The county
auditor shall then allocate the certified shares among the civil taxing
units of the auditor's county.
(d) Certified shares received by a civil taxing unit shall be treated as
additional revenue for the purpose of fixing its budget for the calendar
year during which the certified shares will be received. The certified
shares may be allocated to or appropriated for any purpose, including
property tax relief or a transfer of funds to another civil taxing unit
whose levy was attributed to the civil taxing unit in the determination
of its attributed levy.
SOURCE: IC 6-3.5-2-4; (02)IN1003.1.104. -->
SECTION 104. IC 6-3.5-2-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. The following
persons are exempt from the employment tax:
(1) the United States;
(2) an agency of the United States;
(3) this state;
(4) an agency of this state;
(5) a political subdivision of this state; and
(6) a taxpayer described in IC 6-2.1-3-19, IC 6-2.1-3-20,
IC 6-2.1-3-21, and IC 6-2.1-3-22. IC 6-2.5-5-21(b)(1).
However, employees of such persons are not exempt from the
employment tax.
SOURCE: IC 6-3.5-6-17.6; (02)IN1003.1.105. -->
SECTION 105. IC 6-3.5-6-17.6, AS AMENDED BY P.L.283-2001,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 17.6. (a) This section applies to a county
containing a consolidated city.
(b) On or before July 15 of each year, the budget agency shall make
the following calculation:
STEP ONE: Determine the cumulative balance in a county's
account established under section 16 of this chapter as of the end
of the current calendar year.
STEP TWO: Divide the amount estimated under section 17(b) of
this chapter before any adjustments are made under section 17(c)
or 17(d) of this chapter by twelve (12).
STEP THREE: Multiply the STEP TWO amount by three (3).
STEP FOUR: Subtract the amount determined in STEP THREE
from the amount determined in STEP ONE.
(c) For 1995, the budget agency shall certify the STEP FOUR amount
to the county auditor on or before July 15, 1994. Not later than January
31, 1995, the auditor of state shall distribute the STEP FOUR amount
to the county auditor to be used to retire outstanding obligations for a
qualified economic development tax project (as defined in
IC 36-7-27-9).
(d) After 1995, the STEP FOUR amount shall be distributed to the
county auditor in January of the ensuing calendar year. The STEP
FOUR amount shall be distributed by the county auditor to the civil
taxing units within thirty (30) days after the county auditor receives the
distribution. Each civil taxing unit's share equals the STEP FOUR
amount multiplied by the quotient of:
(1) the maximum permissible property tax levy under IC 6-1.1-18.5
for the civil taxing unit, plus, for a county, an amount equal to:
(A) the property taxes imposed by the county in 1999 for the
county's
welfare fund and welfare administration fund; plus
(B) after December 31, 2002, the
greater of zero (0) or the
difference between:
(i) the county hospital care for the indigent property tax levy
imposed by the county in 2002, adjusted each year after 2002
by the statewide average assessed value growth quotient
described in IC 12-16-14-3; minus
(ii) the current uninsured parents program property tax levy
imposed by the county; sum of the property taxes imposed
by the county in 2002 for:
(i) ninety percent (90%) of the county's contributions to
the hospital care for the indigent program under
IC 12-16-14 (repealed);
(ii) the county's family and children's fund (IC 12-19-7-3
(repealed)) in 2003 after the deduction of any amounts
levied for the fund for the repayment of loans and bonds
issued for the fund;
(iii) the county's contributions to the medical assistance to
wards program under IC 12-13-8 (repealed);
(iv) the county's contribution to the children with special
health care needs program under IC 16-35-3 (repealed);
and
(v) the county's contribution to the court personnel and
other operating expenses assumed by the state after 2002
under IC 33-1-18-6; divided by
(2) the sum of the maximum permissible property tax levies under
IC 6-1.1-18.5 for all civil taxing units of the county, plus an
amount equal to:
(A) the property taxes imposed by the county in 1999 for the
county's welfare administration fund; plus
(B) after December 31, 2002, the
greater of zero (0) or the
difference between:
(i) the county hospital care for the indigent property tax levy
imposed by the county in 2002, adjusted each year after 2002
by the statewide average assessed value growth quotient
described in IC 12-16-14-3; minus
(ii) the current uninsured parents program property tax levy
imposed by the county. sum of the property taxes imposed
by the county in 2002 for:
(i) ninety percent (90%) of the county's contributions to
the hospital care for the indigent program under
IC 12-16-14 (repealed);
(ii) the county's family and children's fund (IC 12-19-7-3
(repealed)) in 2003 after the deduction of any amounts
levied for the fund for the repayment of loans and bonds
issued for the fund;
(iii) the county's contributions to the medical assistance to
wards program under IC 12-13-8 (repealed);
(iv) the county's contribution to the children with special
health care needs program under IC 16-35-3 (repealed);
and
(v) the county's contribution to the court personnel and
other operating expenses assumed by the state after 2002
under IC 33-1-18-6.
SOURCE: IC 6-3.5-6-18; (02)IN1003.1.106. -->
SECTION 106. IC 6-3.5-6-18, AS AMENDED BY P.L.283-2001,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 18. (a) The revenue a county auditor
receives under this chapter shall be used to:
(1) replace the amount, if any, of property tax revenue lost due to
the allowance of an increased homestead credit within the county;
(2) fund the operation of a public communications system and
computer facilities district as provided in an election, if any, made
by the county fiscal body under IC 36-8-15-19(b);
(3) fund the operation of a public transportation corporation as
provided in an election, if any, made by the county fiscal body
under IC 36-9-4-42;
(4) make payments permitted under IC 36-7-15.1-17.5;
(5) make payments permitted under subsection (i); and
(6) make distributions of distributive shares to the civil taxing units
of a county.
(b) The county auditor shall retain from the payments of the county's
certified distribution, an amount equal to the revenue lost, if any, due
to the increase of the homestead credit within the county. This money
shall be distributed to the civil taxing units and school corporations of
the county as though they were property tax collections and in such a
manner that no civil taxing unit or school corporation shall suffer a net
revenue loss due to the allowance of an increased homestead credit.
(c) The county auditor shall retain the amount, if any, specified by
the county fiscal body for a particular calendar year under subsection
(i), IC 36-7-15.1-17.5, IC 36-8-15-19(b), and IC 36-9-4-42 from the
county's certified distribution for that same calendar year. The county
auditor shall distribute amounts retained under this subsection to the
county.
(d) All certified distribution revenues that are not retained and
distributed under subsections (b) and (c) shall be distributed to the civil
taxing units of the county as distributive shares.
(e) The amount of distributive shares that each civil taxing unit in a
county is entitled to receive during a month equals the product of the
following:
(1) The amount of revenue that is to be distributed as distributive
shares during that month; multiplied by
(2) A fraction
determined as follows:
(A) The numerator of the fraction equals
the total property taxes
that are first due and payable to the civil taxing unit during the
calendar year in which the month falls; plus
for a county, an
amount equal to
the property taxes imposed by the county in
1999 for the county's welfare fund and welfare administration
fund;
and after December 31, 2002, the
greater of zero (0) or the
difference between the county hospital care for the indigent
property tax levy imposed by the county in 2002, adjusted each
year after 2002 by the statewide average assessed value growth
quotient described in IC 12-16-14-3, minus the current uninsured
parents program property tax levy imposed by the county. sum
of the property taxes imposed by the county in 2002 for:
(i) ninety percent (90%) of the county's contributions to
the hospital care for the indigent program under
IC 12-16-14 (repealed);
(ii) the county's family and children's fund (IC 12-19-7-3
(repealed)) in 2003 after the deduction of any amounts
levied for the fund for the repayment of loans and bonds
issued for the fund;
(iii) the county's contributions to the medical assistance to
wards program under IC 12-13-8 (repealed);
(iv) the county's contribution to the children with special
health care needs program under IC 16-35-3 (repealed);
and
(v) the county's contribution to the court personnel and
other operating expenses assumed by the state after 2002
under IC 33-1-18-6.
(B) The denominator of the fraction equals the sum of the total
property taxes that are first due and payable to all civil taxing
units of the county during the calendar year in which the month
falls, plus an amount equal to the property taxes imposed by the
county in 1999 for the county's welfare fund and welfare
administration fund,
and after December 31, 2002, the
greater of
zero (0) or the difference between the county hospital care for
the indigent property tax levy imposed by the county in 2002,
adjusted each year after 2002 by the statewide average assessed
value growth quotient described in IC 12-16-14-3, minus the
current uninsured parents program property tax levy imposed by
the county. sum of the property taxes imposed by the county
in 2002 for:
(i) ninety percent (90%) of the county's contributions to
the hospital care for the indigent program under
IC 12-16-14 (repealed);
(ii) the county's family and children's fund (IC 12-19-7-3
(repealed)) in 2003 after the deduction of any amounts
levied for the fund for the repayment of loans and bonds
issued for the fund;
(iii) the county's contributions to the medical assistance to
wards program under IC 12-13-8 (repealed);
(iv) the county's contribution to the children with special
health care needs program under IC 16-35-3 (repealed);
and
(v) the county's contribution to the court personnel and
other operating expenses assumed by the state after 2002
under IC 33-1-18-6.
(f) The state board of tax commissioners shall provide each county
auditor with the fractional amount of distributive shares that each civil
taxing unit in the auditor's county is entitled to receive monthly under
this section.
(g) Notwithstanding subsection (e), if a civil taxing unit of an
adopting county does not impose a property tax levy that is first due
and payable in a calendar year in which distributive shares are being
distributed under this section, that civil taxing unit is entitled to receive
a part of the revenue to be distributed as distributive shares under this
section within the county. The fractional amount such a civil taxing
unit is entitled to receive each month during that calendar year equals
the product of the following:
(1) The amount to be distributed as distributive shares during that
month; multiplied by
(2) A fraction. The numerator of the fraction equals the budget of
that civil taxing unit for that calendar year. The denominator of the
fraction equals the aggregate budgets of all civil taxing units of that
county for that calendar year.
(h) If for a calendar year a civil taxing unit is allocated a part of a
county's distributive shares by subsection (g), then the formula used in
subsection (e) to determine all other civil taxing units' distributive
shares shall be changed each month for that same year by reducing the
amount to be distributed as distributive shares under subsection (e) by
the amount of distributive shares allocated under subsection (g) for that
same month. The state board of tax commissioners shall make any
adjustments required by this subsection and provide them to the
appropriate county auditors.
(i) Notwithstanding any other law, a county fiscal body may pledge
revenues received under this chapter to the payment of bonds or lease
rentals to finance a qualified economic development tax project under
IC 36-7-27 in that county or in any other county if the county fiscal
body determines that the project will promote significant opportunities
for the gainful employment or retention of employment of the county's
residents.
SOURCE: IC 6-3.5-6-18.5; (02)IN1003.1.107. -->
SECTION 107. IC 6-3.5-6-18.5, AS AMENDED BY P.L.283-2001,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 18.5. (a) This section applies to a county
containing a consolidated city.
(b) Notwithstanding section 18(e) of this chapter, the distributive
shares that each civil taxing unit in a county containing a consolidated
city is entitled to receive during a month equals the following:
(1) For the calendar year beginning January 1, 1995, calculate the
total amount of revenues that are to be distributed as distributive
shares during that month multiplied by the following factor:
Center Township .0251
Decatur Township .00217
Franklin Township .0023
Lawrence Township .01177
Perry Township .01130
Pike Township .01865
Warren Township .01359
Washington Township .01346
Wayne Township .01307
Lawrence-City .00858
Beech Grove .00845
Southport .00025
Speedway .00722
Indianapolis/Marion County .86409
(2) Notwithstanding subdivision (1), for the calendar year
beginning January 1, 1995, the distributive shares for each civil
taxing unit in a county containing a consolidated city shall be not
less than the following:
Center Township $1,898,145
Decatur Township $164,103
Franklin Township $173,934
Lawrence Township $890,086
Perry Township $854,544
Pike Township $1,410,375
Warren Township $1,027,721
Washington Township $1,017,890
Wayne Township $988,397
Lawrence-City $648,848
Beech Grove $639,017
Southport $18,906
Speedway $546,000
(3) For each year after 1995, calculate the total amount of
revenues that are to be distributed as distributive shares during
that month as follows:
STEP ONE: Determine the total amount of revenues that were
distributed as distributive shares during that month in calendar
year 1995.
STEP TWO: Determine the total amount of revenue that the
department has certified as distributive shares for that month
under section 17 of this chapter for the calendar year.
STEP THREE: Subtract the STEP ONE result from the STEP
TWO result.
STEP FOUR: If the STEP THREE result is less than or equal to
zero (0), multiply the STEP TWO result by the ratio established
under subdivision (1).
STEP FIVE: Determine the ratio of:
(A)
the maximum permissible property tax levy under
IC 6-1.1-18.5
and IC 6-1.1-18.6 for each civil taxing unit for
the calendar year in which the month falls, plus, for a county
an amount equal to the property taxes imposed by the county
in 1999 for the county's welfare fund and welfare
administration fund;
and
after December 31, 2002, the
greater
of zero (0) or the difference between the county hospital care
for the indigent property tax levy imposed by the county in
2002, adjusted each year after 2002 by the statewide average
assessed value growth quotient described in IC 12-16-14-3,
minus the current uninsured parents program property tax
levy imposed by the county; sum of the property taxes
imposed by the county in 2002 for ninety percent (90%)
of the county's contributions to the hospital care for the
indigent program under IC 12-16-14 (repealed), the
county's family and children's fund (IC 12-19-7-3
(repealed)) in 2003 after the deduction of any amounts
levied for the fund for the repayment of loans and bonds
issued for the fund, the county's contributions to the
medical assistance to wards program under IC 12-13-8
(repealed), the county's contribution to the children with
special health care needs program under IC 16-35-3
(repealed), and the county's contribution to the court
personnel and other operating expenses assumed by the
state after 2002 under IC 33-1-18-6; divided by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5 and IC 6-1.1-18.6 for all civil taxing
units of the county during the calendar year in which the
month falls, and an amount equal to the property taxes
imposed by the county in 1999 for the county's welfare fund
and welfare administration fund and after December 31,
2002, the greater of zero (0) or the difference between the
county hospital care for the indigent property tax levy
imposed by the county in 2002, adjusted each year after 2002
by the statewide average assessed value growth quotient
described in IC 12-16-14-3, minus the current uninsured
parents program property tax levy imposed by the county.
sum of the property taxes imposed by the county in 2002
for ninety percent (90%) of the county's contributions to
the hospital care for the indigent program under
IC 12-16-14 (repealed), the county's family and children's
fund (IC 12-19-7-3 (repealed)) in 2003 after the deduction
of any amounts levied for the fund for the repayment of
loans and bonds issued for the fund, the county's
contributions to the medical assistance to wards program
under IC 12-13-8 (repealed), the county's contribution to
the children with special health care needs program
under IC 16-35-3 (repealed), and the county's
contribution to the court personnel and other operating
expenses assumed by the state after 2002 under
IC 33-1-18-6.
STEP SIX: If the STEP THREE result is greater than zero (0),
the STEP ONE amount shall be distributed by multiplying the
STEP ONE amount by the ratio established under subdivision
(1).
STEP SEVEN: For each taxing unit determine the STEP FIVE
ratio multiplied by the STEP TWO amount.
STEP EIGHT: For each civil taxing unit determine the
difference between the STEP SEVEN amount minus the
product of the STEP ONE amount multiplied by the ratio
established under subdivision (1). The STEP THREE excess
shall be distributed as provided in STEP NINE only to the civil
taxing units that have a STEP EIGHT difference greater than or
equal to zero (0).
STEP NINE: For the civil taxing units qualifying for a
distribution under STEP EIGHT, each civil taxing unit's share
equals the STEP THREE excess multiplied by the ratio of:
(A) the maximum permissible property tax levy under
IC 6-1.1-18.5 and IC 6-1.1-18.6 for the qualifying civil taxing
unit during the calendar year in which the month falls, plus,
for a county an amount equal to the property taxes imposed by
the county in 1999 for the county's welfare fund and welfare
administration fund and after December 31, 2002, the greater
of zero (0) or the difference between the county hospital care
for the indigent property tax levy imposed by the county in
2002, adjusted each year after 2002 by the statewide average
assessed value growth quotient described in IC 12-16-14-3,
minus the current uninsured parents program property tax
levy imposed by the county; sum of the property taxes
imposed by the county in 2002 for ninety percent (90%)
of the county's contributions to the hospital care for the
indigent program under IC 12-16-14 (repealed), the
county's family and children's fund (IC 12-19-7-3
(repealed)) in 2003 after the deduction of any amounts
levied for the fund for the repayment of loans and bonds
issued for the fund, the county's contributions to the
medical assistance to wards program under IC 12-13-8
(repealed), the county's contribution to the children with
special health care needs program under IC 16-35-3
(repealed), and the county's contribution to the court
personnel and other operating expenses assumed by the
state after 2002 under IC 33-1-18-6; divided by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5 and IC 6-1.1-18.6 for all qualifying civil
taxing units of the county during the calendar year in which
the month falls, and an amount equal to the property taxes
imposed by the county in 1999 for the county's welfare fund
and welfare administration fund and
2002, the greater of zero (0) or the difference between the
county hospital care for the indigent property tax levy
imposed by the county in 2002, adjusted each year after 2002
by the statewide average assessed value growth quotient
described in IC 12-16-14-3, minus the current uninsured
parents program property tax levy imposed by the county.
sum of the property taxes imposed by the county in 2002
for ninety percent (90%) of the county's contributions to
the hospital care for the indigent program under
IC 12-16-14 (repealed), the county's family and children's
fund (IC 12-19-7-3 (repealed)) in 2003 after the deduction
of any amounts levied for the fund for the repayment of
loans and bonds issued for the fund, the county's
contributions to the medical assistance to wards program
under IC 12-13-8 (repealed), the county's contribution to
the children with special health care needs program
under IC 16-35-3 (repealed), and the county's
contribution to the court personnel and other operating
expenses assumed by the state after 2002 under
IC 33-1-18-6.
SOURCE: IC 6-3.5-7-12; (02)IN1003.1.108. -->
SECTION 108. IC 6-3.5-7-12, AS AMENDED BY P.L.283-2001,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 12. (a) Except as provided in section 23 of
this chapter, the county auditor shall distribute in the manner specified
in this section the certified distribution to the county.
(b) Except as provided in subsections (c) and (h) and section 15 of
this chapter, the amount of the certified distribution that the county and
each city or town in a county is entitled to receive during May and
November of each year equals the product of the following:
(1) The amount of the certified distribution for that month;
multiplied by
(2) A fraction. The numerator of the fraction equals the sum of the
following:
(A) Total property taxes that are first due and payable to the
county, city, or town during the calendar year in which the
month falls; plus
(B) For a county, an amount equal to:
(i) the property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund; plus
(ii)
after December 31, 2002, the
greater of zero (0) or the
difference between the county hospital care for the indigent
property tax levy imposed by the county in 2002, adjusted
each year after 2002 by the statewide average assessed value
growth quotient described in IC 12-16-14-3, minus the
current uninsured parents program property tax levy imposed
by the county. sum of the property taxes imposed by the
county in 2002 for ninety percent (90%) of the county's
contributions to the hospital care for the indigent
program under IC 12-16-14 (repealed), the county's
family and children's fund (IC 12-19-7-3 (repealed)) in
2003 after the deduction of any amounts levied for the
fund for the repayment of loans and bonds issued for the
fund, the county's contributions to the medical assistance
to wards program under IC 12-13-8 (repealed), the
county's contribution to the children with special health
care needs program under IC 16-35-3 (repealed), and the
county's contribution to the court personnel and other
operating expenses assumed by the state after 2002 under
IC 33-1-18-6.
The denominator of the fraction equals the sum of the total
property taxes that are first due and payable to the county and all
cities and towns of the county during the calendar year in which
the month falls, plus an amount equal to the property taxes
imposed by the county in 1999 for the county's welfare fund and
welfare administration fund, and after December 31, 2002, the
greater of zero (0) or the difference between the county hospital
care for the indigent property tax levy imposed by the county in
2002, adjusted each year after 2002 by the statewide average
assessed value growth quotient described in IC 12-16-14-3, minus
the current uninsured parents program property tax levy imposed
by the county. sum of the property taxes imposed by the county
in 2002 for ninety percent (90%) of the county's contributions
to the hospital care for the indigent program under
IC 12-16-14 (repealed), the county's family and children's
fund (IC 12-19-7-3 (repealed)) in 2003 after the deduction of
any amounts levied for the fund for the repayment of loans
and bonds issued for the fund, the county's contributions to
the medical assistance to wards program under IC 12-13-8
(repealed), the county's contribution to the children with
special health care needs program under IC 16-35-3
(repealed), and the county's contribution to the court
personnel and other operating expenses assumed by the state
after 2002 under IC 33-1-18-6.
(c) This subsection applies to a county council or county income tax
council that imposes a tax under this chapter after June 1, 1992. The
body imposing the tax may adopt an ordinance before July 1 of a year
to provide for the distribution of certified distributions under this
subsection instead of a distribution under subsection (b). The following
apply if an ordinance is adopted under this subsection:
(1) The ordinance is effective January 1 of the following year.
(2) The amount of the certified distribution that the county and
each city and town in the county is entitled to receive during May
and November of each year equals the product of:
(A) the amount of the certified distribution for the month;
multiplied by
(B) a fraction. For a city or town, the numerator of the fraction
equals the population of the city or the town. For a county, the
numerator of the fraction equals the population of the part of
the county that is not located in a city or town. The denominator
of the fraction equals the sum of the population of all cities and
towns located in the county and the population of the part of the
county that is not located in a city or town.
(3) The ordinance may be made irrevocable for the duration of
specified lease rental or debt service payments.
(d) The body imposing the tax may not adopt an ordinance under
subsection (c) if, before the adoption of the proposed ordinance, any of
the following have pledged the county economic development income
tax for any purpose permitted by IC 5-1-14 or any other statute:
(1) The county.
(2) A city or town in the county.
(3) A commission, a board, a department, or an authority that is
authorized by statute to pledge the county economic development
income tax.
(e) The state board of tax commissioners shall provide each county
auditor with the fractional amount of the certified distribution that the
county and each city or town in the county is entitled to receive under
this section.
(f) Money received by a county, city, or town under this section
shall be deposited in the unit's economic development income tax fund.
(g) Except as provided in subsection (b)(2)(B), in determining the
fractional amount of the certified distribution the county and its cities
and towns are entitled to receive under subsection (b) during a calendar
year, the state board of tax commissioners shall consider only property
taxes imposed on tangible property subject to assessment in that
county.
(h) In a county having a consolidated city, only the consolidated city
is entitled to the certified distribution, subject to the requirements of
section 15 of this chapter.
SOURCE: IC 6-3.5-7-23; (02)IN1003.1.109. -->
SECTION 109. IC 6-3.5-7-23, AS ADDED BY P.L.124-1999,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 23. (a) This section applies only to a county
having a population of at least forty-five thousand (45,000) but not
more than forty-seven thousand (47,000).
(b) The county council may by ordinance determine that, in order to
promote the development of libraries in the county and thereby
encourage economic development, it is necessary to use economic
development income tax revenue to replace library property taxes in
the county. However, a county council may adopt an ordinance under
this subsection only if all territory in the county is included in a library
district.
(c) If the county council makes a determination under subsection
(b), the county council may designate the county economic
development income tax revenue generated by the tax rate adopted
under section 5 of this chapter, or revenue generated by a portion of the
tax rate, as revenue that will be used to replace public library property
taxes imposed by public libraries in the county. The county council
may not designate for library property tax replacement purposes any
county economic development income tax revenue that is generated by
a tax rate of more than fifteen-hundredths percent (0.15%).
(d) The county treasurer shall establish a library property tax
replacement fund to be used only for the purposes described in this
section. County economic development income tax revenues derived
from the portion of the tax rate designated for property tax replacement
credits under subsection (c) shall be deposited in the library property
tax replacement fund before certified distributions are made under
section 12 of this chapter.
(e) The amount of county economic development income tax
revenue dedicated to providing library property tax replacement credits
shall, in the manner prescribed in this section, be allocated to public
libraries operating in the county and shall be used by those public
libraries as property tax replacement credits. The amount of property
tax replacement credits that each public library in the county is entitled
to receive during a calendar year under this section equals the lesser of:
(1) the product of:
(A) the amount of revenue deposited by the county auditor in
the library property tax replacement fund; multiplied by
(B) a fraction described as follows:
(i) The numerator of the fraction equals the sum of the total
property taxes that would have been collected by the public
library during the previous calendar year from taxpayers
located within the library district if the property tax
replacement under this section had not been in effect.
(ii) The denominator of the fraction equals the sum of the
total property taxes that would have been collected during the
previous year from taxpayers located within the county by all
public libraries that are eligible to receive property tax
replacement credits under this section if the property tax
replacement under this section had not been in effect; or
(2) the total property taxes that would otherwise be collected by
the public library for the calendar year if the property tax
replacement credit under this section were not in effect.
The state board of tax commissioners department of local
government finance shall make any adjustments necessary to account
for the expansion of a library district. However, a public library is
eligible to receive property tax replacement credits under this section
only if it has entered into reciprocal borrowing agreements with all
other public libraries in the county. If the total amount of county
economic development income tax revenue deposited by the county
auditor in the library property tax replacement fund for a calendar year
exceeds the total property tax liability that would otherwise be imposed
for public libraries in the county for the year, the excess shall remain
in the library property tax replacement fund and shall be used for
library property tax replacement purposes in the following calendar
year.
(f) Notwithstanding subsection (e), if a public library did not impose
a property tax levy during the previous calendar year, that public
library is entitled to receive a part of the property tax replacement
credits to be distributed for the calendar year. The amount of property
tax replacement credits the public library is entitled to receive during
the calendar year equals the product of:
(1) the amount of revenue deposited in the library property tax
replacement fund; multiplied by
(2) a fraction. The numerator of the fraction equals the budget of
the public library for that calendar year. The denominator of the
fraction equals the aggregate budgets of public libraries in the
county for that calendar year.
If for a calendar year a public library is allocated a part of the property
tax replacement credits under this subsection, then the amount of
property tax credits distributed to other public libraries in the county
for the calendar year shall be reduced by the amount to be distributed
as property tax replacement credits under this subsection. The state
board of tax commissioners department of local government finance
shall make any adjustments required by this subsection and provide the
adjustments to the county auditor.
(g) The state board of tax commissioners department of local
government finance shall inform the county auditor of the amount of
property tax replacement credits that each public library in the county
is entitled to receive under this section. The county auditor shall certify
to each public library the amount of property tax replacement credits
that the public library is entitled to receive during that calendar year.
The county auditor shall also certify these amounts to the county
treasurer.
(h) A public library receiving property tax replacement credits under
this section shall allocate the credits among each fund for which a
distinct property tax levy is imposed. The amount that must be
allocated to each fund equals:
(1) the amount of property tax replacement credits provided to the
public library under this section; multiplied by
(2) the amount determined in STEP THREE of the following
formula:
STEP ONE: Determine the property taxes that would have been
collected for each fund by the public library during the previous
calendar year if the property tax replacement under this section
had not been in effect.
STEP TWO: Determine the sum of the total property taxes that
would have been collected for all funds by the public library
during the previous calendar year if the property tax
replacement under this section had not been in effect.
STEP THREE: Divide the STEP ONE amount by the STEP
TWO amount.
However, if a public library did not impose a property tax levy during
the previous calendar year or did not impose a property tax levy for a
particular fund during the previous calendar year, but the public library
is imposing a property tax levy in the current calendar year or is
imposing a property tax levy for the particular fund in the current
calendar year, the state board of tax commissioners department of
local government finance shall adjust the amount of property tax
replacement credits allocated among the various funds of the public
library and shall provide the adjustment to the county auditor. If a
public library receiving property tax replacement credits under this
section does not impose a property tax levy for a particular fund that is
first due and payable in a calendar year in which the property tax
replacement credits are being distributed, the public library is not
required to allocate to that fund a part of the property tax replacement
credits to be distributed to the public library.
(i) For each public library that receives property tax credits under
this section, the state board of tax commissioners department of local
government finance shall certify to the county auditor the property tax
rate applicable to each fund after the property tax replacement credits
are allocated.
(j) A public library shall treat property tax replacement credits
received during a particular calendar year under this section as a part
of the public library's property tax levy for each fund for that same
calendar year for purposes of fixing the public library's budget and for
purposes of the property tax levy limits imposed by IC 6-1.1-18.5.
(k) The property tax replacement credits that are received under this
section do not reduce the total county tax levy that is used to compute
the state property tax replacement credit shall be applied after
applying the credit allowed under IC 6-1.1-21. IC 6-1.1-21.3. For the
purpose of computing and distributing certified distributions under
IC 6-3.5-1.1 and tax revenue under IC 6-5-10, IC 6-5-11, IC 6-5-12,
IC 6-5.5 or IC 6-6-5, the property tax replacement credits that are
received under this section shall be treated as though they were
property taxes that were due and payable during that same calendar
year.
SOURCE: IC 6-3.5-8-12; (02)IN1003.1.110. -->
SECTION 110. IC 6-3.5-8-12, AS ADDED BY P.L.151-2001,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 12. (a) If the fiscal body of a municipality in
a qualifying county adopts an ordinance under section 11(a) of this
chapter, the state board of tax commissioners may not certify a budget
for the municipality under IC 6-1.1-17-16(f) for the 2002 calendar year
that is greater than ninety-seven percent (97%) of the budget of the
municipality certified by the state board for the 2001 calendar year.
The state board of tax commissioners may not certify a budget for the
municipality under IC 6-1.1-17-16(f) for any later calendar year that is
greater than ninety-seven percent (97%) of the budget of the
municipality certified by the state board for the calendar year that
immediately precedes the later calendar year.
(b) If the fiscal body of a municipality in a qualifying county adopts
an ordinance in a calendar year under section 11(c) of this chapter, the
state board of tax commissioners may not certify a budget for the
municipality under IC 6-1.1-17-16(f) for the calendar year that
immediately succeeds the calendar year in which the ordinance is
adopted that is greater than ninety-seven percent (97%) of the budget
of the municipality certified by the state board for the calendar year in
which the ordinance was adopted. The state board of tax
commissioners may not certify a budget for the municipality under
IC 6-1.1-17-16(f) for any later calendar year that is greater than
ninety-seven percent (97%) of the budget of the municipality certified
by the state board for the calendar year that immediately precedes the
later calendar year.
(c) Before July 1 of 2002 and of each year thereafter, the state board
of tax commissioners shall review the budget approved for each
municipality in a qualifying county in which a municipal option income
tax is in effect to determine whether the restriction under subsection (a)
or (b) has been applied. If the restriction has not been applied:
(1) the municipal option income tax is rescinded as of July 1 of
the year in which the review was made;
(2) the municipality may not impose the municipal option income
tax for any later year; and
(3) the municipality is:
(A) subject to subsection (d), if the municipality adopted the
municipal option income tax in 2002; or
(B) subject to subsection (e), if the municipality adopted the
municipal option income tax in a year that succeeds 2002.
(d) In May 2003, the department of state revenue shall determine for
each municipality subject to this subsection the amount of tax revenue
collected for the municipality after August 31, 2001, and before July 1,
2002. The department of state revenue shall immediately notify the
municipality of the amount determined under this subsection. Not later
than thirty (30) days after receiving notification from the department
of state revenue, the municipality shall transfer the amount determined
by the department under this subsection from the municipality's general
fund to the county family and children's fund of the qualifying county
in which the municipality is located.
(e) In May 2004, and in May of each year thereafter, the department
of state revenue shall determine for each municipality subject to this
subsection the amount of tax revenue collected for the municipality
after June 30 of the calendar year that precedes by two (2) years the
calendar year in which the determination is made and before July 1 of
the year that immediately precedes the calendar year in which the
determination is made. The department of state revenue shall
immediately notify the municipality of the amount determined under
this subsection. Not later than thirty (30) days after receiving
notification from the department of state revenue, the municipality
shall transfer the amount determined by the department under this
subsection section from the municipality's general fund to the county
family and children's fund of the qualifying county in which the
municipality is located.
(f) If a municipality makes a transfer from its general fund to the
county's family and children's fund as described in subsection (d) or
(e), the state board of tax commissioners shall reduce by the amount
transferred the county's maximum family and children's fund levy
under IC 6-1.1-18.6 for the calendar year that immediately succeeds the
year in which the transfer is made.
(g) (f) This subsection applies if the fiscal body of a municipality in
a qualifying county adopts an ordinance under section 11 of this
chapter to impose a municipal option income tax. The maximum
permissible ad valorem property tax levy of the municipality is not
subject to any increase under IC 6-1.1-18.5-3(a) or IC 6-1.1-18.5-3(b)
for taxes payable in:
(1) the calendar year that immediately succeeds the calendar year
in which the ordinance is adopted; and
(2) each succeeding calendar year in which the municipal option
income tax remains in effect.
(h) (g) This subsection applies if the fiscal body of a municipality
in a qualifying county adopts an ordinance under section 14 of this
chapter to rescind the municipal option income tax, or if the municipal
option income tax in a municipality is rescinded by operation of law.
For purposes of IC 6-1.1-18.5-3(a) STEP ONE or IC 6-1.1-18.5-3(b)
STEP ONE, the preceding calendar year is considered to be the
calendar year in which an ordinance was adopted under section 11 of
this chapter to impose the municipal option income tax.
SOURCE: IC 6-5.5-8-2; (02)IN1003.1.111. -->
SECTION 111. IC 6-5.5-8-2, AS AMENDED BY P.L.273-1999,
SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. (a) On or before February 1, May 1,
August 1, and December 1 of each year the auditor of state shall
transfer to each county auditor for distribution to the taxing units (as
defined in IC 6-1.1-1-21) in the county, an amount equal to one-fourth
(1/4) of the sum of the guaranteed amounts for all the taxing units of
the county. On or before August 1 of each year the auditor of state shall
transfer to each county auditor the supplemental distribution for the
county for the year.
(b) For purposes of determining distributions under subsection
(b),
(c), the
state board of tax commissioners department of local
government finance shall determine a
state welfare total levy
miscellaneous tax allocation for each county calculated as
follows:
(1) For 2000 and each year thereafter, the state welfare allocation
for each county equals the greater of zero (0) or the amount
determined under the following formula:
STEP ONE: For 1997, 1998, and 1999, determine the result of:
(A) the amounts appropriated by the county in the year for the
county's county welfare fund and county welfare
administration fund; divided by
(B) the amounts appropriated by all the taxing units in the
county in the year;
STEP TWO: Determine the sum of the results determined in
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to all the taxing units in the county under subsection
(b) without regard to this subdivision.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(2) provided in IC 6-1.1-44. The state welfare total levy
miscellaneous tax allocation shall be deducted from the
distributions otherwise payable under subsection (b) (c) to the
taxing unit that is a county and shall be deposited in a special
account within the state general fund.
(b) (c) A taxing unit's guaranteed distribution for a year is the
greater of zero (0) or an amount equal to:
(1) the amount received by the taxing unit under IC 6-5-10
(repealed) and IC 6-5-11 (repealed) in 1989; minus
(2) the amount to be received by the taxing unit in the year of the
distribution, as determined by the state board of tax
commissioners, department of local government finance, from
property taxes attributable to the personal property of banks,
exclusive of the property taxes attributable to personal property
leased by banks as the lessor where the possession of the personal
property is transferred to the lessee; minus
(3) in the case of a taxing unit that is a county, the amount that
would have been received by the taxing unit in the year of the
distribution, as determined by the state board of tax
commissioners, department of local government finance, from
property taxes that:
(A) were calculated for the county's county welfare fund and
county welfare administration fund for 2000 but were not
imposed because of the repeal of IC 12-19-3 and IC 12-19-4;
and
(B) would have been attributable to the personal property of
banks, exclusive of the property taxes attributable to personal
property leased by banks as the lessor where the possession
of the personal property is transferred to the lessee.
(c) (d) The amount of the supplemental distribution for a county for
a year shall be determined using the following formula:
STEP ONE: Determine the greater of zero (0) or the difference
between:
(A) one-half (1/2) of the taxes that the department estimates
will be paid under this article during the year; minus
(B) the sum of all the guaranteed distributions, before the
subtraction of all
state welfare total county levy miscellaneous
tax allocations under subsection (a),
for all taxing units in all
counties plus the bank personal property taxes to be received by
all taxing units in all counties, as determined under subsection
(b)(2) (c)(2) for the year.
STEP TWO: Determine the quotient of:
(A) the amount received under IC 6-5-10
(repealed) and
IC 6-5-11
(repealed) in 1989 by all taxing units in the county;
divided by
(B) the sum of the amounts received under IC 6-5-10
(repealed) and IC 6-5-11
(repealed) in 1989 by all taxing units
in all counties.
STEP THREE: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the amount determined in STEP TWO.
STEP FOUR: Determine
the greater of zero (0) or the difference
between:
(A) the amount of supplemental distribution determined in
STEP THREE for the county; minus
(B) the amount of refunds granted under IC 6-5-10-7
(
repealed) that have yet to be reimbursed to the state by the
county treasurer under IC 6-5-10-13
(repealed).
For the supplemental distribution made on or before August 1 of each
year, the department shall adjust the amount of each county's
supplemental distribution to reflect the actual taxes paid under this
article for the preceding year.
(d) (e) Except as provided in subsection
(f), (g,) the amount of the
supplemental distribution for each taxing unit shall be determined
using the following formula:
STEP ONE: Determine the quotient of:
(A) the amount received by the taxing unit under IC 6-5-10 and
IC 6-5-11 in 1989; divided by
(B) the sum of the amounts used in STEP ONE (A) for all
taxing units located in the county.
STEP TWO: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the supplemental distribution for the county, as determined
in subsection (c), STEP FOUR.
(e) (f) The county auditor shall distribute the guaranteed and
supplemental distributions received under subsection (a) to the taxing
units in the county at the same time that the county auditor makes the
semiannual distribution of real property taxes to the taxing units.
(f) (g) The amount of a supplemental distribution paid to a taxing
unit that is a county shall be reduced by an amount equal to:
(1) the amount the county would receive under subsection (d)
without regard to this subsection; minus
(2) an amount equal to:
(A) the amount under subdivision (1); multiplied by
(B) the result of the following:
(I) (i) Determine the amounts appropriated by the county in
1997, 1998, and 1999, from the county's county welfare fund
and county welfare administration fund, plus the sum of the
amount of property taxes imposed by the county in 2000,
2001, and 2002 for ninety percent (90%) of the county's
contributions to the hospital care for the indigent
program under IC 12-16-14 (repealed), the county's
family and children's fund (IC 12-19-7-3 (repealed)) in
2003 after the deduction of any amounts levied for the
fund for the repayment of loans and bonds issued for the
fund, the county's contributions to the medical assistance
to wards program under IC 12-13-8 (repealed), the
county's contribution to the children with special health
care needs program under IC 16-35-3 (repealed), the
county's contribution to the court personnel and other
operating expenses assumed by the state after 2002 under
IC 33-1-18-6, and fifty percent (50%) of the part of the
tuition support levy (as defined in IC 21-3-1.7-5) levied in
the county for each school corporation that is at least
partially located in the county; divided by the total amounts
appropriated by all the taxing units in the county in the year
plus sum of the property taxes imposed by the county in
2002 for ninety percent (90%) of the county's
contributions to the hospital care for the indigent
program under IC 12-16-14 (repealed), the county's
family and children's fund (IC 12-19-7-3 (repealed)) in
2003 after the deduction of any amounts levied for the
fund for the repayment of loans and bonds issued for the
fund, the county's contributions to the medical assistance
to wards program under IC 12-13-8 (repealed), the
county's contribution to the children with special health
care needs program under IC 16-35-3 (repealed), and the
county's contribution to the court personnel and other
operating expenses assumed by the state after 2002 under
IC 33-1-18-6, and fifty percent (50%) of the part of the
tuition support levy (as defined in IC 21-3-1.7-5) levied in
the county for each school corporation that is at least
partially located in the county.
(ii) Divide the amount determined in item (I) (i) by three (3).
SOURCE: IC 6-5.5-9-3; (02)IN1003.1.112. -->
SECTION 112. IC 6-5.5-9-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. If the tax
imposed by this article is held inapplicable or invalid with respect to a
taxpayer, then notwithstanding the statute of limitations set forth in
IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed by IC 6-2.1
IC 6-3 and IC 6-5 for the taxable periods with respect to which the tax
under this article is held inapplicable or invalid. In addition, personal
property is exempt from assessment and property taxation under
IC 6-1.1 if:
(1) the personal property is owned by a financial institution;
(2) the financial institution is subject to the bank tax imposed
under IC 6-5-10; and
(3) the property is not leased by the financial institution to a
lessee under circumstances in which possession is transferred to
the lessee.
SOURCE: IC 6-5.5-9-4; (02)IN1003.1.113. -->
SECTION 113. IC 6-5.5-9-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) A taxpayer
who is subject to taxation under this article for a taxable year or part of
a taxable year is not, for that taxable year or part of a taxable year,
subject to
(1) the gross income tax imposed by IC 6-2.1;
(2) the income taxes imposed by IC 6-3. and
(3) the bank, savings and loan, or production credit association
tax imposed by IC 6-5.
(b) The exemptions exemption provided for the taxes listed in
subsection (a)(1) through (a)(2) do (a) does not apply to a taxpayer to
the extent the taxpayer is acting in a fiduciary capacity.
SOURCE: IC 6-6-1.1-1204; (02)IN1003.1.114. -->
SECTION 114. IC 6-6-1.1-1204 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1204. (a) No city,
town, county, township, or other subdivision or municipal corporation
of the state may levy or collect:
(1) an excise tax on or measured by the sale, receipt, distribution,
or use of gasoline; or
(2) an excise, privilege, or occupational tax on the business of
manufacturing, selling, or distributing gasoline.
(b) The provisions of subsection (a) may not be construed as to
relieve a distributor or dealer from payment of the a state gross income
tax or state store license.
SOURCE: IC 6-6-5-10; (02)IN1003.1.115. -->
SECTION 115. IC 6-6-5-10, AS AMENDED BY P.L.283-2001,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 10. (a) The bureau shall establish procedures
necessary for the collection of the tax imposed by this chapter and for
the proper accounting for the same. The necessary forms and records
shall be subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax collections,
shall receipt such collections into a separate account for settlement
thereof at the same time as property taxes are accounted for and settled
in June and December of each year, with the right and duty of the
treasurer and auditor to make advances prior to the time of final
settlement of such property taxes in the same manner as provided in
IC 5-13-6-3.
(c) Except as provided in subsection (d), the county auditor shall
determine the total amount of excise taxes collected for each taxing
unit in the county and the amount so collected (and the distributions
received under section 9.5 of this chapter) shall be apportioned and
distributed among the respective funds of each taxing unit in the same
manner and at the same time as property taxes are apportioned and
distributed.
(d) However, after December 31, 2002, an amount equal to the
greater of zero (0) or the difference between the county hospital care
for the indigent property tax levy imposed by the county in 2002,
adjusted each year after 2002 by the statewide average assessed value
growth quotient described in IC 12-16-14-3, minus the current
uninsured parents program property tax levy imposed by the county,
shall be treated as property taxes apportioned to the county unit.
However, for purposes of determining distributions under this section
for 2000 2003 and each year thereafter, the state welfare allocation for
each county equals the greater of zero (0) or the amount determined
under STEP FIVE of the following STEPS:
STEP ONE: For:
1998, and 1999, determine the result of:
(i) the amounts appropriated by the county in the year from
the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all the taxing units in
the county in the year.
STEP TWO: Determine the sum of the results determined in
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to all the taxing units in the county under this
subsection without regard to this subdivision.
STEP FIVE: Determine the result of:
(i) the STEP FOUR amount; multiplied by
(ii) the STEP THREE result.
The state welfare a total levy miscellaneous tax allocation as
determined under IC 6-1.1-44 shall be deducted from the total
amount available for apportionment and distribution to taxing units
under this section before any apportionment and distribution is made.
The county auditor shall remit the state welfare total levy
miscellaneous tax allocation to the treasurer of state for deposit in a
special account within the state general fund.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior to
such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made. The
assessor shall further identify and verify from the assessor's records the
several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30) days
after receipt of vehicle registration forms by the county assessor, and
the assessor shall certify such information to the county auditor for the
auditor's use as soon as it is checked and completed.
SOURCE: IC 6-6-5.5-20; (02)IN1003.1.116. -->
SECTION 116. IC 6-6-5.5-20, AS ADDED BY P.L.181-1999,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 20. (a) On or before May 1, the auditor of
state shall distribute to each county auditor an amount equal to fifty
percent (50%) of the total base revenue to be distributed to all taxing
units in the county for that year.
(b) On or before December 1, the auditor of state shall distribute to
each county auditor an amount equal to the greater of the following:
(1) Fifty percent (50%) of the total base revenue to be distributed
to all taxing units in the county for that year.
(2) The product of the county's distribution percentage multiplied
by the total commercial vehicle excise tax revenue deposited in
the commercial vehicle excise tax fund.
(c) Upon receipt, the county auditor shall distribute to the taxing
units an amount equal to the product of the taxing unit's distribution
percentage multiplied by the total distributed to the county under this
section. The amount determined shall be apportioned and distributed
among the respective funds of each taxing unit in the same manner and
at the same time as property taxes are apportioned and distributed.
However, for purposes of determining distributions under this
section for 2003 and each year thereafter, a total levy
miscellaneous tax allocation as determined under IC 6-1.1-44 shall
be deducted from the total amount available for apportionment
and distribution to taxing units under this section before any
apportionment and distribution is made. The county auditor shall
remit the total levy miscellaneous tax allocation to the treasurer of
state for deposit in a special account within the state general fund.
(d) In the event that sufficient funds are not available in the
commercial vehicle excise tax fund for the distributions required by
subsection (a) and subsection (b)(1), the auditor of state shall transfer
funds from the commercial vehicle excise tax reserve fund.
(e) The auditor of state shall, not later than July 1 of each year,
furnish to each county auditor an estimate of the amounts to be
distributed to the counties under this section during the next calendar
year. Before August 1, each county auditor shall furnish to the proper
officer of each taxing unit of the county an estimate of the amounts to
be distributed to the taxing units under this section during the next
calendar year and the budget of each taxing unit shall show the
estimated amounts to be received for each fund for which a property
tax is proposed to be levied.
SOURCE: IC 6-6-6.5-21; (02)IN1003.1.117. -->
SECTION 117. IC 6-6-6.5-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 21. (a) The
department shall allocate each aircraft excise tax payment collected by
it to the county in which the aircraft is usually located when not in
operation or to the aircraft owner's county of residence if based out of
state. The department shall distribute to each county treasurer on a
quarterly basis the aircraft excise taxes which were collected by the
department during the preceding three (3) months and which the
department has allocated to that county. The distribution shall be made
on or before the fifteenth of the month following each quarter and the
first distribution each year shall be made in April.
(b) Concurrently with making a distribution of aircraft excise taxes,
the department shall send an aircraft excise tax report to the county
treasurer and the county auditor. The department shall prepare the
report on the form prescribed by the state board of accounts. The
aircraft excise tax report must include aircraft identification, owner
information, and excise tax payment, and must indicate the county
where the aircraft is normally kept when not in operation. The
department shall, in the manner prescribed by the state board of
accounts, maintain records concerning the aircraft excise taxes
received and distributed by it.
(c) Except as provided in section 21.5 of this chapter, each county
treasurer shall deposit money received by him under this chapter in a
separate fund to be known as the "aircraft excise tax fund". The money
in the aircraft excise tax fund shall be distributed to the taxing units of
the county in the manner prescribed in subsection (d).
(d) In order to distribute the money in the county aircraft excise tax
fund to the taxing units of the county, the county auditor shall first
allocate the money in the fund among the taxing districts of the county.
In making these allocations, the county auditor shall allocate to a taxing
district the excise taxes collected with respect to aircraft usually
located in the taxing district when not in operation. The money
allocated to a taxing district shall be apportioned and distributed among
the taxing units of that taxing district in the same manner and at the
same time that the property taxes are apportioned and distributed.
However, for purposes of determining distributions under this
section for 2003 and each year thereafter, a total levy
miscellaneous tax allocation shall be deducted from the total
amount available for apportionment and distribution to taxing
units under this section before any apportionment and distribution
is made. The county auditor shall remit the total levy miscellaneous
tax allocation to the treasurer of state for deposit in a special
account within the state general fund.
(e) Within thirty (30) days following the receipt of excise taxes from
the department, the county treasurer shall file a report with the county
auditor concerning the aircraft excise taxes collected by the county
treasurer. The county treasurer shall file the report on the form
prescribed by the state board of accounts. The county treasurer shall,
in the manner and at the times prescribed in IC 6-1.1-27, make a
settlement with the county auditor for the aircraft excise taxes collected
by the county treasurer. The county treasurer shall, in the manner
prescribed by the state board of accounts, maintain records concerning
the aircraft excise taxes received and distributed by him.
SOURCE: IC 6-6-9-11; (02)IN1003.1.118. -->
SECTION 118. IC 6-6-9-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. (a) All
revenues collected from the auto rental excise tax shall be deposited in
a special account of the state general fund called the auto rental excise
tax account.
(b) On or before May 20 and November 20 of each year, all amounts
held in the auto rental excise tax account shall be distributed to the
county treasurers of Indiana.
(c) The amount to be distributed to a county treasurer equals that
part of the total auto rental excise taxes being distributed that were
initially imposed and collected from within that treasurer's county. The
department shall notify each county auditor of the amount of taxes to
be distributed to the county treasurer. At the same time each
distribution is made to a county treasurer, the department shall certify
to the county auditor each taxing district within the county where auto
rental excise taxes were collected and the amount of the county
distribution that was collected with respect to each taxing district.
(d) The county treasurer shall deposit auto rental excise tax
collections into a separate account for settlement at the same time as
property taxes are accounted for and settled in June and December of
each year.
(e)
Except as provided in subsection (f), the county auditor shall
apportion and the county treasurer shall distribute the auto rental excise
taxes among the taxing units of the county in the same manner that
property taxes are apportioned and distributed with respect to property
located in the taxing district where the auto rental excise tax was
initially imposed and collected. The auto rental excise taxes distributed
to a taxing unit shall be allocated among the taxing unit's funds in the
same proportions that the taxing unit's property tax collections are
allocated among those funds.
(f)
However, for purposes of determining distributions under
this section for 2003 and each year thereafter, a total levy
miscellaneous tax allocation shall be deducted from the total
amount available for apportionment and distribution to taxing
units under this section before any apportionment and distribution
is made. The county auditor shall remit the total levy miscellaneous
tax allocation to the treasurer of state for deposit in a special
account within the state general fund.
(g) This subsection does not apply to a taxing unit that is a
school corporation. Taxing units of a county may request and receive
advances of auto rental excise tax revenues in the manner provided
under IC 5-13-6-3.
(g) (h) All distributions from the auto rental excise tax account shall
be made by warrants issued by the auditor of state to the treasurer of
state ordering those payments to the appropriate county treasurer.
SOURCE: IC 6-6-11-31; (02)IN1003.1.119. -->
SECTION 119. IC 6-6-11-31 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 31. (a) A boat
excise tax fund is established in each county. Each county treasurer
shall deposit in the fund the taxes received under this chapter.
(b) The excise tax money in the county boat excise tax fund shall be
distributed to the taxing units of the county. The county auditor shall
allocate the money in the fund among the taxing units of the county
based on the tax situs of each boat. Except as provided in subsection
(c), the money allocated to the taxing units shall be apportioned and
distributed among the funds of the taxing units in the same manner and
at the same time that property taxes are apportioned and distributed.
(c) However, for purposes of determining distributions under
this section for 2003 and each year thereafter, a total levy
miscellaneous tax allocation shall be deducted from the total
amount available for apportionment and distribution to taxing
units under this section before any apportionment and distribution
is made. The county auditor shall remit the total levy miscellaneous
tax allocation to the treasurer of state for deposit in a special
account within the state general fund.
SOURCE: IC 6-8.1-1-1; (02)IN1003.1.120. -->
SECTION 120. IC 6-8.1-1-1, AS AMENDED BY P.L.151-2001,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. "Listed taxes" or "taxes" includes only the
pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the riverboat
admissions tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13);
the gross income tax (IC 6-2.1)
(repealed); the franchise tax
(IC 6-2.2); the state gross retail and use taxes (IC 6-2.5); the adjusted
gross income tax (IC 6-3); the supplemental net income tax (IC 6-3-8)
(repealed) ; the county adjusted gross income tax (IC 6-3.5-1.1); the
county option income tax (IC 6-3.5-6); the county economic
development income tax (IC 6-3.5-7); the municipal option income tax
(IC 6-3.5-8); the auto rental excise tax (IC 6-6-9);
the bank tax
(IC 6-5-10); the savings and loan association tax (IC
6-5-11); the
production credit association tax (IC
6-5-12); the financial institutions
tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative fuel permit
fee (IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel
tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal
agreement under IC 6-8.1-3; the motor vehicle excise tax (IC 6-6-5);
the commercial vehicle excise tax (IC 6-6-5.5); the hazardous waste
disposal tax (IC 6-6-6.6); the cigarette tax (IC 6-7-1); the beer excise
tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax
(IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the malt excise
tax (IC 7.1-4-5); the petroleum severance tax (IC 6-8-1); the various
innkeeper's taxes (IC 6-9); the various county food and beverage taxes
(IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the oil
inspection fee (IC 16-44-2); the emergency and hazardous chemical
inventory form fee (IC 6-6-10); the penalties assessed for oversize
vehicles (IC 9-20-3 and IC 9-30); the fees and penalties assessed for
overweight vehicles (IC 9-20-4 and IC 9-30); the underground storage
tank fee (IC 13-23); the solid waste management fee (IC 13-20-22);
and any other tax or fee that the department is required to collect or
administer.
SOURCE: IC 6-8.1-3-16; (02)IN1003.1.121. -->
SECTION 121. IC 6-8.1-3-16, AS AMENDED BY P.L.57-2000,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 16. (a) The department shall prepare a list
of all outstanding tax warrants for listed taxes each month. The list
shall identify each taxpayer liable for a warrant by name, address,
amount of tax, and either Social Security number or employer
identification number. Unless the department renews the warrant, the
department shall exclude from the list a warrant issued more than ten
(10) years before the date of the list. The department shall certify a
copy of the list to the bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release forms for
use by tax collecting officials. A tax collecting official who collects
taxes in satisfaction of an outstanding warrant shall issue to the
taxpayers named on the warrant a tax release stating that the tax has
been paid. The department may also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to the
department for the payment of the tax; or
(2) by action of the commissioner under IC 6-8.1-8-2(k).
(c) The department may not issue or renew:
(1) a certificate under IC 6-2.5-8;
(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or
(3) a permit under IC 6-6-4.1;
to a taxpayer whose name appears on the most recent monthly warrant
list, unless that taxpayer pays the tax, makes arrangements satisfactory
to the department for the payment of the tax, or a release is issued
under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title to a
motor vehicle under IC 9-17, determine whether the purchaser's or
assignee's name is on the most recent monthly warrant list. If the
purchaser's or assignee's name is on the list, the bureau shall enter as
a lien on the title the name of the state as the lienholder unless the
bureau has received notice from the commissioner under
IC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined and
perfected in accordance with IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other title
liens.
(e) The commissioner is the custodian of all titles for which the state
is the sole lienholder under this section. Upon receipt of the title by the
department, the commissioner shall notify the owner of the
department's receipt of the title.
(f) The department shall reimburse the bureau of motor vehicles for
all costs incurred in carrying out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized to
collect taxes, interest, or penalties on behalf of the department under
IC 6-2.1, IC 6-3 or IC 6-3.5 may not, except as provided in subsection
(h) or (i), receive a fee for collecting the taxes, interest, or penalties if:
(1) the taxpayer pays the taxes, interest, or penalties as
consideration for the release of a lien placed under subsection (d)
on a motor vehicle title; or
(2) the taxpayer has been denied a certificate or license under
subsection (c) within sixty (60) days before the date the taxes,
interest, or penalties are collected.
(h) In the case of a sheriff, subsection (g) does not apply if:
(1) the sheriff collects the taxes, interest, or penalties within sixty
(60) days after the date the sheriff receives the tax warrant; or
(2) the sheriff collects the taxes, interest, or penalties through the
sale or redemption, in a court proceeding, of a motor vehicle that
has a lien placed on its title under subsection (d).
(i) In the case of a person other than a sheriff:
(1) subsection (g)(2) does not apply if the person collects the
taxes, interests, or penalties within sixty (60) days after the date
the commissioner employs the person to make the collection; and
(2) subsection (g)(1) does not apply if the person collects the
taxes, interest, or penalties through the sale or redemption, in a
court proceeding, of a motor vehicle that has a lien placed on its
title under subsection (d).
SOURCE: IC 6-8.1-4-1.6; (02)IN1003.1.122. -->
SECTION 122. IC 6-8.1-4-1.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1.6. Subject to the
discretion of the commissioner as set forth in section 1 of this chapter,
the commissioner shall establish within the department a special tax
division. The division shall do the following:
(1) Administer and enforce the following:
(A) Bank tax (IC 6-5-10).
(B) Savings and loan association tax (IC 6-5-11).
(C) Production credit association tax (IC 6-5-12).
(D) (A) Gasoline tax (IC 6-6-1.1).
(E) (B) Special fuel tax (IC 6-6-2.5).
(F) (C) Motor carrier fuel tax (IC 6-6-4.1).
(G) (D) Hazardous waste disposal tax (IC 6-6-6.6).
(H) (E) Cigarette tax (IC 6-7-1).
(I) (F) Tobacco products tax (IC 6-7-2).
(J) (G) Alcoholic beverage tax (IC 7.1-4).
(K) (H) Petroleum severance tax (IC 6-8-1).
(L) (I) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable.
(3) Annually audit a statistical sampling of the returns filed for
the taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with the
bureau of motor vehicles, international registration plan division.
(5) Review federal tax returns and other data that may be helpful
in performing the division's function.
(6) Furnish, at the commissioner's request, information that the
commissioner requires.
(7) Conduct audits requested by the commissioner or the
commissioner's designee.
(8) Administer the statutes providing for motor carrier regulation
(IC 8-2.1).
SOURCE: IC 6-8.1-5-2; (02)IN1003.1.123. -->
SECTION 123. IC 6-8.1-5-2, AS AMENDED BY P.L.181-1999,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. (a) Except as otherwise provided in this
section, the department may not issue a proposed assessment under
section 1 of this chapter more than three (3) years after the latest of the
date the return is filed, or any of the following:
(1) the due date of the return; or
(2) in the case of a return filed for the state gross retail or use tax,
the gasoline tax, the special fuel tax, the motor carrier fuel tax, the
oil inspection fee, or the petroleum severance tax, the end of the
calendar year which contains the taxable period for which the
return is filed.
(b) If a person files an adjusted gross income tax (IC 6-3),
supplemental net income tax (IC 6-3-8) (repealed), county adjusted
gross income tax (IC 6-3.5-1.1), county option income tax (IC 6-3.5-6),
or financial institutions tax (IC 6-5.5) return that understates the
person's income, as that term is defined in the particular income tax
law, by at least twenty-five percent (25%), the proposed assessment
limitation is six (6) years instead of the three (3) years provided in
subsection (a).
(c) In the case of the motor vehicle excise tax (IC 6-6-5), the tax
shall be assessed as provided in IC 6-6-5-5 and IC 6-6-5-6 and shall
include the penalties and interest due on all listed taxes not paid by the
due date. A person that fails to properly register a vehicle as required
by IC 9-18 and pay the tax due under IC 6-6-5 is considered to have
failed to file a return for purposes of this article.
(d) In the case of the commercial vehicle excise tax imposed under
IC 6-6-5.5, the tax shall be assessed as provided in IC 6-6-5.5 and shall
include the penalties and interest due on all listed taxes not paid by the
due date. A person that fails to properly register a commercial vehicle
as required by IC 9-18 and pay the tax due under IC 6-6-5.5 is
considered to have failed to file a return for purposes of this article.
(e) If a person files a fraudulent, unsigned, or substantially blank
return, or if a person does not file a return, there is no time limit within
which the department must issue its proposed assessment.
(f) If, before the end of the time within which the department may
make an assessment, the department and the person agree to extend
that assessment time period, the period may be extended according to
the terms of a written agreement signed by both the department and the
person. The agreement must contain:
(1) the date to which the extension is made; and
(2) a statement that the person agrees to preserve the person's
records until the extension terminates.
The department and a person may agree to more than one (1) extension
under this subsection.
(g) If a taxpayer's federal income tax liability for a taxable year is
modified due to the assessment of a federal deficiency or the filing of
an amended federal income tax return, then the date by which the
department must issue a proposed assessment under section 1 of this
chapter for tax imposed under IC 6-3 is extended to six (6) months after
the date on which the notice of modification is filed with the
department by the taxpayer.
SOURCE: IC 8-1-2.8-24; (02)IN1003.1.124. -->
SECTION 124. IC 8-1-2.8-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 24. If the InTRAC
meets the requirements of sections 18 and 21 of this chapter, the
InTRAC:
(1) for purposes of all taxes imposed by the state or any county or
municipality in Indiana is an organization that is organized and
operated exclusively for charitable purposes; and
(2) qualifies for all exemptions applicable to those organizations,
including but not limited to those exemptions set forth in
IC 6-2.1-3-20 IC 6-2.5-5-21(b)(1)(B) and IC 6-1.1-10-16.
SOURCE: IC 8-6-3-1; (02)IN1003.1.125. -->
SECTION 125. IC 8-6-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. (a) Whenever
the separation of grades at the intersection of a railroad or railroads (as
defined in IC 8-3-1-2) and a public street or highway is constructed, the
railroad or railroads shall pay five (5) percent of the cost of the grade
separation as provided in this chapter.
(b) This chapter shall apply to an existing crossing, a new crossing,
or the reconstruction of an existing grade separation.
(c) If more than one (1) railroad (as defined in IC 8-3-1-2) is
involved in a separation, the railroads involved shall divide the amount
to be paid by the railroads by agreement between the railroads. If the
railroads fail to agree, the circuit court of the county in which the
crossing is located shall have jurisdiction, upon the application of a
party, to determine the division of the amount to be paid by the
railroads. The decision of the court is final, unless one (1) or more
parties deeming themselves aggrieved by the decision of the court shall
appeal therefrom to the court of appeals of Indiana within thirty (30)
days, or within additional time not exceeding ninety (90) days, as may
be granted by the circuit court. The appeal shall be taken in
substantially the same manner as an appeal in a civil case from the
circuit court.
(d) If a grade separation shall involve a state highway that is a part
of the state highway system of Indiana, or a street or highway selected
by the Indiana department of transportation as a route of a highway in
the state highway system, the state, out of the funds of the Indiana
department of transportation or funds appropriated for the use of the
Indiana department of transportation, shall pay ninety-five percent
(95%) of the cost of the grade separation.
(e) Before the Indiana department of transportation shall proceed
with a grade separation within a city or town, the Indiana department
of transportation shall first obtain the consent of the city, by a
resolution adopted by the board or officials of the city having
jurisdiction over improvement of the streets of the city, and any
material modification of the plans upon which the consent was granted
shall first be approved by the city by a similar resolution.
(f) If such grade separation is on a highway or street not a part of the
highways under the jurisdiction of the Indiana department of
transportation, or a part of a route selected by it, but is within any city
or town of the state, the city or town shall pay one-half (1/2) of
ninety-five percent (95%) of the total of such cost and the county in
which the crossing is located shall be liable for and pay one-half (1/2)
of the ninety-five percent (95%).
(g) If a grade separation that involves a state highway that is a part
of the state highway system of Indiana, or a street or highway selected
by the Indiana department of transportation as a route of a highway in
the state highway system, necessitates the grade separation on other
highways or streets, not a part of the highways under the jurisdiction of
the Indiana department of transportation but within any city of the state
of Indiana, then of the total cost of the grade separation on a highway
or street not under the jurisdiction of the Indiana department of
transportation but necessitated by the grade separation involving a
highway or street which is a part of the state highway system, the city
shall pay one-fourth (1/4) of ninety-five percent (95%) and the county
in which the crossing is located shall be liable for and pay one-fourth
(1/4) of the ninety-five percent (95%) of the total of the costs and the
state out of the funds of the Indiana department of transportation or
funds appropriated for the use of the Indiana department of
transportation, shall be liable for and pay one-half (1/2) of the
remaining portion.
(h) If a crossing is not within any city or town and does not involve
a highway under the jurisdiction of the Indiana department of
transportation, then the county in which the crossing is located shall
pay the ninety-five percent (95%) of the total cost which is not paid by
the railroad or railroads.
(i) The division of the cost of grade separation applies when the
grade separation replaces and eliminates an existing grade crossing at
which active warning devices are in place or ordered to be installed by
a state regulatory agency, but when the grade separation does not
replace nor eliminate an existing grade crossing the state, county or
municipality, as the case may be, shall bear and pay one hundred
percent (100%) of the cost of the grade separation.
(j) In estimating and computing the cost of the grade separation,
there shall be considered as a part of costs all expenses reasonably
necessary for preliminary engineering, rights-of-way and all work
required to comply with the plans and specifications for the work,
including all changes in the highway and the grade thereof and the
approaches to the grade separation, as well as all changes in the
roadbed, grade, rails, ties, bridges, buildings, and other structural
changes in a railroad as may be necessary to effect the grade separation
and to restore the railroad facilities aforesaid to substantially the same
condition as before the separation.
(k) The required railroad share of the cost shall be based on the
costs for preliminary engineering, right-of-way, and construction within
the limits described below:
(1) Where a grade crossing is eliminated by grade separation, the
structure and approaches for the number of lanes on the existing
highway and in accordance with the current design standards of
the governmental entity having jurisdiction over the highway
involved.
(2) Where another facility, such as a highway or waterway,
requiring a bridge structure is located within the limits of a grade
separation project, the estimated cost of a theoretical structure and
approaches as described under subdivision (1) to eliminate the
railroad-highway grade crossing without considering the presence
of the waterway or other highway.
(3) Where a grade crossing is eliminated by railroad or highway
relocation, the actual cost of the relocation project, or the
estimated cost of a structure and approaches as described under
subdivision (1), whichever is less.
(l) If the Indiana department of transportation or any city, town, or
county is unable to reach an agreement with a railroad company after
determining that construction or reconstruction of a grade separation,
which replaces or eliminates the need for a grade crossing, is necessary
to protect travelers on the roads and streets of the state, the appropriate
unit or combination of units of government shall give a written notice
of its intention to proceed with the construction or reconstruction of a
grade separation to the superintendent or regional engineer of the
railroad company. The notice of intention shall be made by the
adoption of a resolution stating the need for the grade separation. If,
after thirty (30) days, the railroad has not agreed to a division of
inspections, plans and specifications, the number and type of jobs to be
completed by each agency, a division of costs, and other necessary
conditions, the Indiana department of transportation, city, town, or
county may proceed with the grade separation exercising any and all of
its powers to construct or reconstruct a bridge and, notwithstanding
other provisions of this chapter, may pay for up to one hundred percent
(100%) of the cost of the project. If the railroad is unable, for good
cause, to pay the share of the cost required by this section, the city,
town, or county may certify the amount owed by the railroad to the
county auditor who shall prepare a special tax duplicate to be collected
and settled for by the county treasurer in the same manner and at the
same time as property taxes are collected. except that such tax
assessment shall not authorize a payment or credit from the property
tax replacement fund created by IC 6-1.1-21. However, before the
Indiana department of transportation, city, town, or county undertakes
to do the work themselves they shall notify an agent of the railroad as
to the time and place of the work.
SOURCE: IC 8-21-9-31; (02)IN1003.1.126. -->
SECTION 126. IC 8-21-9-31 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 31. (a) The
exercise of the powers granted by this chapter will be in all respects for
the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living
conditions, and as the operation and maintenance of an airport facility
or airport facilities by the department will constitute the performance
of essential governmental functions, the department shall not be
required to pay any taxes or assessments upon any airport facility or
airport facilities or any property acquired or used by the department
under the provisions of this chapter, or upon the income therefrom, and
the bonds issued under the provisions of this chapter, the interest
thereon, the proceeds received by a holder from the sale of such bonds
to the extent of the holder's cost of acquisition, or proceeds received
upon redemption prior to maturity or proceeds received at maturity, and
the receipt of such interest and proceeds shall be exempt from taxation
in the state of Indiana for all purposes except the financial institutions
tax imposed under IC 6-5.5 or a state inheritance tax imposed under
IC 6-4.1.
(b) All properties both real and personal owned and operated by the
department or leased by the department for proprietary purposes shall
be assessed and added to the local tax rolls as any other private
property. Such proprietary operations, under control of either the
authority or a lessee of the department, shall be subject to Indiana state
gross income, adjusted gross income and sales tax laws.
SOURCE: IC 8-22-2-18; (02)IN1003.1.127. -->
SECTION 127. IC 8-22-2-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 18. (a) Subject to
the approval of the fiscal body of the eligible entity, the board may
contract with any person for construction, extensions, additions, or
improvements of an aircraft hangar or revenue producing building or
facility located or to be located on the airport of the entity, the cost of
which is to be paid in the manner authorized by this section.
(b) A contract made under this section must be authorized by
ordinance providing that the principal and interest of bonds issued for
the payment of the cost of the construction, extensions, additions, or
improvements shall be paid exclusively from the revenues and receipts
of the aircraft hangars or revenue producing buildings or facilities,
unless otherwise provided by this section.
(c) The fiscal body must, by ordinance, set aside the income and
revenues of the buildings or facilities into a separate fund, to be used
in the maintenance and operation and in payment of the cost of the
construction, extensions, additions, or improvements. The ordinance
must fix:
(1) the proportion of the revenues of the buildings or facilities that
is necessary for the reasonable and proper operation and
maintenance of them; and
(2) the proportion of the revenues that are to be set aside and
applied to the payment of the principal and interest of bonds.
The ordinance may provide for the proportion of the revenues that are
to be set aside as an adequate depreciation account.
(d) Whenever the board determines that there exists a surplus in
funds derived from the net operating receipts of a municipal airport,
then the board may recommend to the fiscal body that a designated
amount of the surplus fund be appropriated by special or general
appropriation to the "aviation revenue bond account" for the relief of
principal or interest of bonds issued under this section. However, this
surplus in funds may not include monies raised by taxation.
(e) The fiscal body may issue and sell bonds to provide for the
payment of costs of the following:
(1) Airport capital improvements, including the acquisition of real
property.
(2) Construction or improvement of revenue producing buildings
or facilities owned and operated by the eligible entity.
(3) Payment of any loan contract.
The fiscal body may issue and sell bonds bearing interest, payable
annually or semiannually, executed in the manner and payable at the
times not exceeding forty (40) years from the date of issue and at the
places as the fiscal body of the entity determines, which bonds are
payable only out of the "aviation revenue bond account" fund. The
bonds have in the hands of bona fide holders all the qualities of
negotiable instruments under law.
(f) In case any of the officers whose signatures or countersignatures
appear on the bonds or the coupons ceases to be the officer before the
delivery of the bonds to the purchaser, the signature or
countersignatures are nevertheless valid and sufficient for all purposes,
the same as if he had remained in office until the delivery of the bonds.
The bonds and their interest issued against an "aviation revenue bond
account" fund and the fixed proportion or amount of the revenues
pledged to the fund does not constitute an indebtedness of the entity
under the Constitution of Indiana.
(g) Each bond must state plainly upon its face that it is payable only
from the special fund, naming the fund and the ordinance creating it,
and that it does not constitute an indebtedness of the entity under the
Constitution of Indiana. The bonds may be issued either as registered
bonds or as bonds payable to bearer. Coupons and bearer bonds may be
registered as to principal in the holder's name on the books of the
entity, the registration being noted on the bond by the clerk or other
designated officer, after which no transfer is valid unless made on the
books of the entity by the registered holder and similarly noted on the
bonds. Bonds so registered as to principal may be discharged from the
registration by being transferred to bearer, after which it is transferable
by delivery but may be registered again as to principal. The registration
of the bonds as to the principal does not restrain the negotiability of the
coupon by delivery, but the coupons may be surrendered and the
interest made payable only to the registered holder of the bonds. If the
coupons are surrendered, the surrender and cancellation of them shall
be noted on the bond and then interest on the bond is payable to the
registered holder or order in cash or at his option by check or draft
payable at the place or one (1) of the places where the coupons are
payable.
(h) The bonds shall be sold in a manner and upon terms that the
fiscal body considers in the best interest of the entity.
(i) All bonds issued by an eligible entity under this section are
exempt from taxation for all purposes, except that the interest is subject
to adjusted gross income tax.
(j) In fixing the proportion of the revenues of the building or facility
required for operation and maintenance, the fiscal body shall consider
the cost of operation and maintenance of the building or facility and
may not set aside into the special fund a greater amount or proportion
of the revenues and proceeds than are required for the operation and
maintenance. The sums set aside for operation and maintenance shall
be used exclusively for that purpose, until the accumulation of a
surplus results.
(k) The proportion set aside to the depreciation fund, if a
depreciation account or fund is provided for under this section, shall be
expended in remedying depreciation in the building or facility or in
new construction, extensions, additions, or improvements to the
property. Accumulations of the depreciation fund may be invested, and
the income from the investment goes into the depreciation fund. The
fund, and the proceeds of it, may not be used for any other purpose.
(l) The fixed proportion that is set aside for the payment of the
principal and interest of the bonds shall, from month to month, as it is
accrued and received, be set apart and paid into a special account in the
treasury of the eligible entity, to be identified "aviation revenue bond
account," the title of the account to be specified by ordinance. In fixing
the amount or proportion to be set aside for the payment of the
principal and interest of the bonds, the fiscal body may provide that the
amount to be set aside and paid into the aviation revenue bond account
for any year or years may not exceed a fixed sum, which sum must be
at least sufficient to provide for the payment of the interest and
principal of the bonds maturing and becoming payable in each year,
together with a surplus or margin of ten percent (10%).
(m) If a surplus is accumulated in the operating and maintenance
fund that is equal to the cost of maintaining and operating the building
or facility for the twelve (12) following calendar months, the excess
over the surplus may be transferred by the fiscal body to either the
depreciation account to be used for improvements, extensions, or
additions to property or to the aviation revenue bond account fund, as
the fiscal body designates.
(n) If a surplus is created in the aviation revenue bond account in
excess of the interest and principal of bonds, plus ten percent (10%),
becoming payable during the calendar, operating, or fiscal year then
current, together with the amount of interest or principal of bonds
becoming due and payable during the next calendar, operating, or fiscal
year, the fiscal body may transfer the excess over the surplus to either
the operating and maintenance account, or to the depreciation account,
as the fiscal body designates.
(o) All money received from bonds issued under this section shall
be applied solely for the purposes listed in subsection (e). There is
created a statutory mortgage lien upon buildings or facilities for which
bonds are issued in favor of the holders of the bonds and of the
coupons of the bonds. The buildings or facilities so constructed,
extended, or improved remain subject to the statutory mortgage lien
until payment in full of the principal and interest of the bonds.
(p) A holder of the bonds or of the attached coupons may enforce
the statutory mortgage lien conferred by this section, and may enforce
performance of all duties required by this section of the eligible entity
issuing the bond or of any officer of the entity, including:
(1) the making and collecting of reasonable and sufficient rates or
rentals for the use or lease of the buildings or facilities, or part of
them established for the rent, lease, or use of the buildings or
facilities;
(2) the segregation of the revenues from the buildings or facilities;
and
(3) the application of the respective funds created by this section.
(q) If there is a default in the payment of the principal or interest of
any of the bonds, a court having jurisdiction of the action may appoint
an administrator or receiver to administer, manage, or operate the
buildings or facilities on behalf of the entity, and the bondholders, with
power to:
(1) charge and collect rates or rentals for the use or lease of the
buildings or facilities sufficient to provide for the payment of the
operating expenses;
(2) pay any bonds or obligations outstanding against the buildings
or facilities; and
(3) apply the income and revenues thereof in accord with this
section and the ordinance.
SOURCE: IC 8-22-3.5-12; (02)IN1003.1.128. -->
SECTION 128. IC 8-22-3.5-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 12. (a)
Notwithstanding any other law, a taxpayer in an airport development
zone is not entitled to a credit for property tax replacement under
IC 6-1.1-21-5.
(b) Notwithstanding subsection (a), in a county described in section
1(5) of this chapter, a taxpayer is entitled to a property tax replacement
credit under IC 6-1.1-21-5 for the portion of property taxes for which
an inventory tax credit under section 16 of this chapter is not allowed.
(c) An amount equal to the total of all inventory tax credit available
under section 16 of this chapter shall be excluded from the total county
tax levy under IC 6-1.1-21-2(g).
SOURCE: IC 8-22-3.5-14; (02)IN1003.1.129. -->
SECTION 129. IC 8-22-3.5-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. (a) This
section applies only to an airport development zone that is in a:
(1) city described in section 1(2) of this chapter; or
(2) county described in section 1(3) or 1(4) of this chapter.
(b) Notwithstanding any other law, a business or an employee of a
business that is located in an airport development zone is entitled to the
benefits provided by the following statutes, as if the business were
located in an enterprise zone:
(1) IC 6-1.1-20.8.
(2) (1) IC 6-2.1-3-32.
(3) (2) IC 6-3-2-8.
(4) (3) IC 6-3-3-10.
(5) (4) IC 6-3.1-7.
(6) (5) IC 6-3.1-9.
(7) (6) IC 6-3.1-10-6.
(c) Before June 1 of each year, a business described in subsection
(b) must pay a fee equal to the amount of the fee that is required for
enterprise zone businesses under IC 4-4-6.1-2(4)(A). However,
notwithstanding IC 4-4-6.1-2(4)(A), the fee shall be paid into the debt
service fund established under section 9(e)(2) of this chapter. If the
commission determines that a business has failed to pay the fee
required by this subsection, the business is not eligible for any of the
benefits described in subsection (b).
(d) A business that receives any of the benefits described in
subsection (b) must use all of those benefits, except for the amount of
the fee required by subsection (c), for its property or employees in the
airport development zone and to assist the commission. If the
commission determines that a business has failed to use its benefits in
the manner required by this subsection, the business is not eligible for
any of the benefits described in subsection (b).
(e) If the commission determines that a business has failed to pay
the fee required by subsection (c) or has failed to use benefits in the
manner required by subsection (d), the commission shall provide
written notice of the determination to the department of state revenue,
the state board of tax commissioners, and the county auditor.
SOURCE: IC 8-22-3.5-15; (02)IN1003.1.130. -->
SECTION 130. IC 8-22-3.5-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 15. (a) As used
in this section, "state income tax liability" means a tax liability that is
incurred under:
(1) IC 6-2.1 (the gross income tax);
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
or
(3) IC 6-3-8 (the supplemental net income tax); or
(4) (2) any other tax imposed by this state and based on or
measured by either gross income or net income.
(b) The attraction of qualified airport development projects to a
consolidated city within Indiana is a governmental function of general
public benefit for all the citizens of Indiana.
(c) As an incentive to attract qualified airport development projects
to Indiana, for a period of thirty-five (35) years, beginning January 1,
1991, persons that locate and operate a qualified airport development
project in an airport development zone in a consolidated city shall not
incur, notwithstanding any other law, any state income tax liability as
a result of:
(1) activities associated with locating the qualified airport
development project in the consolidated city;
(2) the construction or completion of the qualified airport
development project;
(3) the employment of personnel or the ownership or rental of
property at or in conjunction with the qualified airport
development project; or
(4) the operation of, or the activities at or in connection with, the
qualified airport development project.
(d) The department of state revenue shall adopt rules under
IC 4-22-2 to implement this section.
SOURCE: IC 8-23-17-32; (02)IN1003.1.131. -->
SECTION 131. IC 8-23-17-32 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 32. (a) All
amounts paid to displaced persons under this chapter are exempt from
taxation under IC 6-2.1 and IC 6-3.
(b) A payment received under this chapter is not considered as
income for the purpose of determining the eligibility or extent of
eligibility of any person for public assistance under the following:
AFDC assistance.
AFDC burials.
AFDC IMPACT/J.O.B.S.
AFDC-UP assistance.
ARCH.
Blind relief.
Child care.
Child welfare adoption assistance.
Child welfare adoption opportunities.
Child welfare assistance.
Child welfare child care improvement.
Child welfare child abuse.
Child welfare child abuse and neglect prevention.
Child welfare children's victim advocacy program.
Child welfare foster care assistance.
Child welfare independent living.
Child welfare medical assistance to wards.
Child welfare program review action group (PRAG).
Child welfare special needs adoption.
Food Stamp administration.
Health care for indigent (HIC).
ICES.
IMPACT (food stamps).
Title IV-D (ICETS).
Title IV-D child support administration.
Title IV-D child support enforcement (parent locator).
Medicaid assistance.
Medical services for inmates and patients (590).
Room and board assistance (RBA).
Refugee social service.
Refugee resettlement.
Repatriated citizens.
SSI burials and disabled examinations.
Title XIX certification.
Any other Indiana law administered by the division of family and
children.
SOURCE: IC 11-12-10-4; (02)IN1003.1.132. -->
SECTION 132. IC 11-12-10-4, AS ADDED BY P.L.273-1999,
SECTION 209, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) The department shall
reimburse communities on a per diem basis for services provided to
persons assigned to a community transition program under
IC 11-10-11.5.
(b) The department shall set the per diem rate under this section. In
setting the per diem rate for a community, the department may consider
the direct costs incurred by the community to provide a community
transition program. The per diem may not be less than seven dollars
($7).
(c) Funding provided under this section is in addition to any other
funding received under IC 11-12-2 for community corrections
programs or IC 11-13-2 for probation services.
(d) Money received by a community under this section shall be
deposited in the community transition program fund for the
community.
SOURCE: IC 12-7-2-31.4; (02)IN1003.1.133. -->
SECTION 133. IC 12-7-2-31.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 31.4. "Child services" has
the meaning set forth in IC 12-19-7-1.
SOURCE: IC 12-7-2-32; (02)IN1003.1.134. -->
SECTION 134. IC 12-7-2-32 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 32. "Child welfare
services", for purposes of the following statutes, means the services for
children prescribed in IC 12-17-3-1:
(1) IC 12-13.
(2) IC 12-14.
(3) IC 12-15.
(4) IC 12-17-1.
(5) IC 12-17-2.
(6) IC 12-17-3.
(7) IC 12-17-9.
(8) IC 12-17-10.
(9) IC 12-17-11.
(10) IC 12-19. IC 12-17-2-31.
SOURCE: IC 12-7-2-70; (02)IN1003.1.135. -->
SECTION 135. IC 12-7-2-70 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 70. "Domestic
violence prevention and treatment center", for purposes of IC 12-18-3
and IC 12-18-4, means an organized entity:
(1) established by:
(A) a city, town, county, or township; or
(B) an entity exempted from the Indiana gross income retail tax
under IC 6-2.1-3-20; IC 6-2.5-5-21(b)(1)(B); and
(2) created to provide services to prevent and treat domestic
violence between spouses or former spouses.
SOURCE: IC 12-7-2-81; (02)IN1003.1.136. -->
SECTION 136. IC 12-7-2-81 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 81. (a) "Expenses
and obligations", for purposes of the statutes listed in subsection (b),
refer to expenses, obligations, assistance, and claims:
(1) of a county office;
(2) incurred in the administration of the welfare services; of the
county;
(3) incurred as provided by law; and
(4) for:
(A) assistance for aged persons in need;
(B) assistance to dependent children; and
(C) other assistance or services that a county office is
authorized by law to allow.
(b) This section applies to the following statutes:
(1) IC 12-13.
(2) IC 12-14.
(3) IC 12-15.
(4) IC 12-17-1.
(5) IC 12-17-2.
(6) IC 12-17-3.
(7) IC 12-17-9.
(8) IC 12-17-10.
(9) IC 12-17-11.
(10) IC 12-19.
SOURCE: IC 12-7-2-91; (02)IN1003.1.137. -->
SECTION 137. IC 12-7-2-91, AS AMENDED BY P.L.14-2000,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 91. "Fund" means the following:
(1) For purposes of IC 12-12-1-9, the fund described in
IC 12-12-1-9.
(2) For purposes of IC 12-13-8, the meaning set forth in
IC 12-13-8-1.
(3) (2) For purposes of IC 12-15-20, the meaning set forth in
IC 12-15-20-1.
(4) (3) For purposes of IC 12-17-12, the meaning set forth in
IC 12-17-12-4.
(5) (4) For purposes of IC 12-17.6, the meaning set forth in
IC 12-17.6-1-3.
(6) (5) For purposes of IC 12-18-4, the meaning set forth in
IC 12-18-4-1.
(7) (6) For purposes of IC 12-18-5, the meaning set forth in
IC 12-18-5-1.
(8) For purposes of IC 12-19-7, the meaning set forth in
IC 12-19-7-2.
(9) (7) For purposes of IC 12-23-2, the meaning set forth in
IC 12-23-2-1.
(10) (8) For purposes of IC 12-24-6, the meaning set forth in
IC 12-24-6-1.
(11) (9) For purposes of IC 12-24-14, the meaning set forth in
IC 12-24-14-1.
(12) (10) For purposes of IC 12-30-7, the meaning set forth in
IC 12-30-7-3.
SOURCE: IC 12-7-2-200; (02)IN1003.1.138. -->
SECTION 138. IC 12-7-2-200 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 200. (a)
"Warrant", for purposes of the statutes listed in subsection (b), means
an instrument that is:
(1) the equivalent of a money payment; and
(2) immediately convertible into cash by the payee for the full
face amount of the instrument.
(b) This section applies to the following statutes:
(1) IC 12-10-6.
(2) IC 12-13.
(3) IC 12-14.
(4) IC 12-15.
(5) IC 12-17-1.
(6) IC 12-17-9.
(7) IC 12-17-10.
(8) IC 12-17-11.
(9) IC 12-19.
SOURCE: IC 12-13-5-1; (02)IN1003.1.139. -->
SECTION 139. IC 12-13-5-1, AS AMENDED BY P.L.273-1999,
SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. The division shall administer or supervise
the public welfare activities of the state. The division has the following
powers and duties:
(1) The administration of old age assistance, aid to dependent
children, and assistance to the needy blind and persons with
disabilities, excluding assistance to children with special health
care needs.
(2) The administration of the following:
(A) Any public child welfare service
or child service.
(B) The licensing and inspection under IC 12-17.2 and
IC 12-17.4.
(C) The care of dependent and neglected children in foster
family homes or institutions, especially children placed for
adoption or those born out of wedlock.
(D) The interstate placement of children.
(3) The provision of services to county governments, including
the following:
(A) Organizing and supervising county offices for the effective
administration of public welfare functions.
(B) Compiling statistics and necessary information concerning
public welfare problems throughout Indiana.
(C) Researching and encouraging research into crime,
delinquency, physical and mental disability, and the cause of
dependency.
(4) Prescribing the form of, printing, and supplying to the county
departments blanks for applications, reports, affidavits, and other
forms the division considers necessary and advisable.
(5) Cooperating with the federal Social Security Administration
and with any other agency of the federal government in any
reasonable manner necessary and in conformity with IC 12-13
through IC 12-19 to qualify for federal aid for assistance to
persons who are entitled to assistance under the federal Social
Security Act. The responsibilities include the following:
(A) Making reports in the form and containing the information
that the federal Social Security Administration Board or any
other agency of the federal government requires.
(B) Complying with the requirements that a board or agency
finds necessary to assure the correctness and verification of
reports.
(6) Appointing from eligible lists established by the state
personnel board employees of the division necessary to effectively
carry out IC 12-13 through IC 12-19. The division may not
appoint a person who is not a citizen of the United States and who
has not been a resident of Indiana for at least one (1) year
immediately preceding the person's appointment unless a
qualified person cannot be found in Indiana for a position as a
result of holding an open competitive examination.
(7) Assisting the office of Medicaid policy and planning in fixing
fees to be paid to ophthalmologists and optometrists for the
examination of applicants for and recipients of assistance as
needy blind persons.
(8) When requested, assisting other departments, agencies,
divisions, and institutions of the state and federal government in
performing services consistent with this article.
(9) Acting as the agent of the federal government for the
following:
(A) In welfare matters of mutual concern under IC 12-13
through IC 12-19.
(B) In the administration of federal money granted to Indiana in
aiding welfare functions of the state government.
(10) Administering additional public welfare functions vested in
the division by law and providing for the progressive codification
of the laws the division is required to administer.
(11) Supervising day care centers and child placing agencies.
(12) Supervising the licensing and inspection of all public child
caring agencies.
(13) Supervising the care of delinquent children and children in
need of services.
(14) Assisting juvenile courts as required by IC 31-30 through
IC 31-40.
(15) Supervising the care of dependent children and children
placed for adoption.
(16) Compiling information and statistics concerning the ethnicity
and gender of a program or service recipient.
(17) Providing permanency planning services for children in need
of services, including:
(A) making children legally available for adoption; and
(B) placing children in adoptive homes;
in a timely manner.
(18) Providing medical assistance to wards from money
appropriated for that purpose.
SOURCE: IC 12-13-5-5; (02)IN1003.1.140. -->
SECTION 140. IC 12-13-5-5, AS AMENDED BY P.L.273-1999,
SECTION 80, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. (a) Each county auditor shall keep records
and make reports relating to the county welfare fund (before July 1,
2001), the family and children's fund (before January 1, 2004), and
other financial transactions as required under IC 12-13 through
IC 12-19 and as required by the division.
(b) All records provided for in IC 12-13 through IC 12-19 shall be
kept, prepared, and submitted in the form required by the division and
the state board of accounts.
SOURCE: IC 12-13-7-17; (02)IN1003.1.141. -->
SECTION 141. IC 12-13-7-17, AS AMENDED BY P.L.273-1999,
SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 17. The part of the care and maintenance of
the inmates of the Plainfield Juvenile Correctional Facility and the
Indianapolis Juvenile Correctional Facility that under law is to be
charged back to the counties shall be paid from the county general
fund. and not the county family and children's fund, unless otherwise
provided by law.
SOURCE: IC 12-15-15-9; (02)IN1003.1.142. -->
SECTION 142. IC 12-15-15-9, AS AMENDED BY P.L.283-2001,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9. (a) Subject to subsections (e), (f), (g), and
(h), for each state fiscal year ending June 30, 1998, June 30, 1999, June
30, 2000, June 30, 2001, and June 30, 2002, and each state fiscal year
to which subsection (e), (f), (g), or (h) applies, a hospital is entitled
to a payment under this section.
(b) Subject to subsections (e), (f), (g), and (h), total payments to
hospitals under this section for a state fiscal year shall be equal to all
amounts transferred from the state hospital care for the indigent fund
program established under IC 12-16 or IC 12-16.1 for Medicaid
current obligations during the state fiscal year, including amounts of
the fund program appropriated for Medicaid current obligations.
(c) The payment due to a hospital under this section must be based
on a policy developed by the office. The policy:
(1) is not required to provide for equal payments to all hospitals;
(2) must attempt, to the extent practicable as determined by the
office, to establish a payment rate that minimizes the difference
between the aggregate amount paid under this section to all
hospitals in a county for a state fiscal year and the amount of the
county's hospital care for the indigent property tax levy; for that
state fiscal year and
(3) must provide that no hospital will receive a payment under this
section less than the amount the hospital received under
IC 12-15-15-8 for the state fiscal year ending June 30, 1997.
(d) Following the transfer of funds under subsection (b), an amount
equal to the amount determined in the following STEPS shall be
deposited in the Medicaid indigent care trust fund under
IC 12-15-20-2(2) and used to fund a portion of the state's share of the
disproportionate share payments to providers for the state fiscal year:
STEP ONE: Determine the difference between:
(A) the amount transferred from the state hospital care for the
indigent fund under subsection (b); and
(B) thirty-five million dollars ($35,000,000).
STEP TWO: Multiply the amount determined under STEP ONE by
the federal medical assistance percentage for the state fiscal year.
(e) If funds are transferred under IC 12-16-14.1-2(e), those funds
must be used for the state's share of funding for payments to hospitals
under this subsection. A payment under this subsection shall be made
to all hospitals that received a payment under this section for the state
fiscal year beginning July 1, 2001, and ending June 30, 2002. Payments
under this subsection shall be in proportion to each hospital's payment
under this section for the state fiscal year beginning July 1, 2001, and
ending June 30, 2002.
(f) If the office of the uninsured parents program established by
IC 12-17.7-2-1 does not implement an uninsured parents program as
provided for in IC 12-17.7 before July 1, 2003, and funds are
transferred under IC 12-16-14.1-3, a hospital is entitled to a payment
under this section for the state fiscal year beginning on July 1, 2002.
Payments under this subsection shall be made after July 1, 2003, but
before December 31, 2003.
(g) If the office does not implement an uninsured parents program as
provided for in IC 12-17.7 before July 1, 2003, a hospital is entitled to
a payment under this section for state fiscal years ending after June 30,
2003.
(h) If funds are transferred under IC 12-17.7-9-2, those funds shall be
used for the state's share of payments to hospitals under this subsection.
A payment under this subsection shall be made to all hospitals that
received a payment under this section for the state fiscal year beginning
July 1, 2001, and ending June 30, 2002. Payments under this
subsection shall be in proportion to each hospital's payment under this
section for the state fiscal year beginning July 1, 2001, and ending June
30, 2002.
SOURCE: IC 12-15-20-2; (02)IN1003.1.143. -->
SECTION 143. IC 12-15-20-2, AS AMENDED BY P.L.283-2001,
SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. The Medicaid indigent care trust fund is
established to pay the state's share of the following:
(1) Enhanced disproportionate share payments to providers under
IC 12-15-19-1.
(2) Subject to subdivision (5), disproportionate share payments to
providers under IC 12-15-19-2.1.
(3) Medicaid payments for pregnant women described in
IC 12-15-2-13 and infants and children described in IC 12-15-2-14.
(4) Municipal disproportionate share payments to providers under
IC 12-15-19-8.
(5) Of the intergovernmental transfers deposited into the Medicaid
indigent care trust fund under IC 12-15-15-1.1(d), the following
apply:
(A) The entirety of the intergovernmental transfers deposited
into the Medicaid indigent care trust fund under
IC 12-15-15-1.1(d) for state fiscal years ending on or before June
30, 2000, shall be used to fund the state's share of the
disproportionate share payments to providers under
IC 12-15-19-2.1.
(B) Of the intergovernmental transfers deposited into the
Medicaid indigent care trust fund under IC 12-15-15-1.1(d) for
state fiscal years ending after June 30, 2000, an amount equal to
one hundred percent (100%) of the total intergovernmental
transfers deposited into the Medicaid indigent care trust fund
under IC 12-15-15-1.1(d) for the state fiscal year beginning July
1, 1998, and ending June 30, 1999, shall be used to fund the
state's share of disproportionate share payments to providers
under IC 12-15-19-2.1. The remainder of the intergovernmental
transfers under IC 12-15-15-1.1(d) for the state fiscal year shall
be transferred
to the state uninsured parents program
fund
established under IC 12-17.8-2-1 to fund the state's share of
funding for the uninsured parents program established under
IC 12-17.7.
(C) If the office does not implement an uninsured parents
program as provided for in IC 12-17.7 before July 1, 2003, the
intergovernmental transfers transferred to the state uninsured
parents program
fund under clause (B) shall be returned to the
Medicaid indigent care trust fund to be used to fund the state's
share of Medicaid add-on payments to hospitals licensed under
IC 16-21 under a payment methodology which shall be
developed by the office.
(D) If funds
are transferred under IC 12-17.7-9-2 or
IC 12-17.8-2-4(c) IC 12-17.8-2-4 to the Medicaid indigent care
trust fund, the funds shall be used to fund the state's share of
Medicaid add-on payments to hospitals licensed under IC 16-21
under a payment methodology which the office shall develop.
SOURCE: IC 12-16-14.1-1; (02)IN1003.1.144. -->
SECTION 144. IC 12-16-14.1-1, AS ADDED BY P.L.283-2001,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. (a) All funds in a county hospital care for
the indigent fund on July 1, 2002, derived from taxes levied under
IC 12-16-14-1(1) or allocated under IC 12-16-14-1(2) shall be
immediately transferred to the state hospital care for the indigent fund.
(b) (a) Subject to subsection (d), (b), beginning July 1, 2002, all tax
receipts derived from taxes levied under IC 12-16-14-1(1) (repealed)
that are first due and payable in calendar year 2002 or earlier, or
allocated under IC 12-16-14-1(2) (repealed) in calendar year 2002 or
earlier, shall be paid into the county general fund. Before the fifth day
of each month, all of the tax receipts paid into the general fund under
this subdivision subsection during the preceding month shall be
transferred to the state hospital care for the indigent fund.
(c) All tax receipts derived from taxes levied under IC 12-16-14-1(1)
that are first due and payable after calendar year 2002, or allocated
under IC 12-16-14-1(2) after calendar year 2002, shall be paid into the
county general fund. Before the fifth day of each month, all of the tax
receipts paid into the general fund under this subdivision during the
preceding month shall be transferred to the state uninsured parents
program fund established by IC 12-17.8-2-1.
(d) (b) If the state hospital care for the indigent fund is closed under
section 2(d) of this chapter at the time a transfer of receipts is to be
made to the fund, the receipts shall be transferred to the state uninsured
parents program fund established by IC 12-17.8-2-1.
SOURCE: IC 12-16-14.1-2; (02)IN1003.1.145. -->
SECTION 145. IC 12-16-14.1-2, AS ADDED BY P.L.283-2001,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. (a) Subject to subsections (b), (c), and (e),
and subject to the requirements of IC 12-15-15-9(b) regarding
appropriations from the state hospital care for the indigent fund for
Medicaid current obligations, beginning July 1, 2002, all funds
deposited in the state hospital care for the indigent fund derived from
taxes levied under IC 12-16-14-1(1) (repealed) or allocated under
IC 12-16-14-1(2) (repealed) shall be used by the division to pay claims
for services:
(1) eligible for payment under the hospital care for the indigent
program under IC 12-16-2 (before its repeal); and
(2) provided before July 1, 2002.
(b) This section may not delay, limit, or reduce the following:
(1) Any appropriation required under state law from the state
hospital care for the indigent fund for Medicaid current obligations
for the state fiscal years beginning July 1, 2000, and July 1, 2001,
for purposes of payments under IC 12-15-15-9(a) through
IC 12-15-15-9(d) for the state fiscal years beginning July 1, 2000,
and July 1, 2001.
(2) The transfer of additional funds from the state hospital care for
the indigent fund for Medicaid current obligations anticipated
under IC 12-15-15-9(b) for purposes of IC 12-15-15-9(a) through
IC 12-15-15-9(d) for the state fiscal years beginning July 1, 2000,
and July 1, 2001.
(3) for state fiscal years beginning after June 30, 2002, any other
appropriation required under state law from the state hospital care
for the indigent fund for the uninsured parents program established
under IC 12-17.7-2-2. IC 12-17.7-2-1.
(c) The division shall cooperate with the office in causing the
appropriations and transfers from the state hospital care for the indigent
fund described in subsection (b) to occur.
(d) The state hospital care for the indigent fund shall close upon the
earlier of the following:
(1) The payment of all funds in the fund.
(2) The payment of all claims for services provided before July 1,
2002, that were eligible for payment under the hospital care for the
indigent program under IC 12-16-2 (before its repeal).
(e) Notwithstanding subsection (d) and IC 12-16.1, if at any time
before the closing of the state hospital care for the indigent fund the
amount of funds on deposit exceeds the amount necessary to pay the
claims for services provided before July 1, 2002, that were eligible for
payment under the hospital care for the indigent program under
IC 12-16 (before its repeal), those excess funds shall be transferred
from the fund for use as the state's share of funding for payments to
hospitals under IC 12-15-15-9(e). Subject to the operation of Except
for funds transferred to the state hospital care for the indigent
fund under sections 4.5, 5, and 6 of this chapter, amounts deposited in
the state hospital care for the indigent fund under IC 12-16.1 are not
subject to this subsection.
(f) Upon the closing of the state hospital care for the indigent fund,
no further obligation shall be owed under the hospital care for the
indigent program under IC 12-16-2 (before its repeal).
SOURCE: IC 12-16-14.1-4.5; (02)IN1003.1.146. -->
SECTION 146. IC 12-16-14.1-4.5 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]:
Sec. 4.5. (a) All tax receipts
derived from taxes levied under IC 12-16-14-1(1) (repealed) that
are first due and payable in calendar year 2002 or earlier or
allocated under IC 12-16-14-1(2) (repealed) in calendar year 2002
or earlier that are in the county general fund on December 31,
2002, shall be transferred to the state hospital care for the indigent
fund before January 5, 2003.
(b) If the state hospital care for the indigent fund is closed under
section 2 of this chapter at the time a transfer of receipts is to be
made to the fund under subsection (a), the receipts shall be
transferred to the state uninsured parents program fund
established by IC 12-17.8-2-1. If the uninsured parents program is
terminated before January 1, 2002, money transferred to the
uninsured parents program fund under subsection (a) shall be
disposed of as provided in IC 12-17.7-9-2.
(c) If a county has in its possession on December 31, 2002, money
described in subsection (a) that has not been deposited in the
county general fund or receives money described in subsection (a)
after December 31, 2002, the county shall immediately transfer the
money to the state for deposit as described in subsections (a) and
(b).
SOURCE: IC 12-16-14.1-5; (02)IN1003.1.147. -->
SECTION 147. IC 12-16-14.1-5, AS ADDED BY P.L.283-2001,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. If the office does not implement an
uninsured parents program as provided for in IC 12-17.7 after
December 31, 2002, and before July 1, 2003,
(1) the transfer of funds under this chapter will cease on July 1,
2003;
(2) all tax receipts on deposit in a county general fund under
section 1(b) of this chapter shall be immediately transferred to the
state hospital care for the indigent fund for use as provided in
section 2 of this chapter or, if the state hospital care for the
indigent fund is closed, to the state uninsured parents program
fund;
(3) on July 1, 2003, all tax receipts on deposit in a county general
fund under section 1(c) of this chapter shall be immediately
transferred to the state uninsured parents program fund for
distribution under section 3 of this chapter; and
(4) all funds deposited in the state hospital care for the indigent
fund shall be used as provided in section 2 of this chapter.
SOURCE: IC 12-16-14.1-6; (02)IN1003.1.148. -->
SECTION 148. IC 12-16-14.1-6, AS ADDED BY P.L.283-2001,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6. If the uninsured parents program
implemented and maintained under IC 12-17.7 terminates under
IC 12-17.7-9-1
(1) all transfers under this chapter will cease immediately;
(2) all tax receipts on deposit in a county general fund under
section 1(b) of this chapter, shall be immediately transferred to the
state hospital care for the indigent fund for use as provided in
section 2 of this chapter or, if the state hospital care for the
indigent fund is closed, to the state uninsured parents program
fund;
(3) all tax receipts on deposit in a county general fund under
section 1(c) of this chapter, shall be immediately transferred to the
state uninsured parents program fund; and
(4) after December 31, 2002, all funds deposited in the state
hospital care for the indigent fund shall be used as provided in
section 2 of this chapter.
SOURCE: IC 12-16.1-7-2; (02)IN1003.1.149. -->
SECTION 149. IC 12-16.1-7-2, AS ADDED BY P.L.283-2001,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 2. (a) Except as provided in section 5 of this
chapter, claims for payment shall be segregated by year using the
patient's admission date.
(b) Each year, the division shall pay claims as provided in section 4
of this chapter without regard to the county of admission. or that
county's transfer to the state fund.
SOURCE: IC 12-16.1-7-4; (02)IN1003.1.150. -->
SECTION 150. IC 12-16.1-7-4, AS ADDED BY P.L.283-2001,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 4. (a) Each year, the division shall pay two-thirds
(2/3) of each claim upon submission and approval of the claim.
(b) If the amount of money in the state hospital care for the indigent
fund in a state fiscal year is insufficient to pay two-thirds (2/3) of each
approved claim for patients admitted in that year, the state's and a
county's liability to providers under the hospital care for the indigent
program for claims approved for patients admitted in that year is
limited to the sum of the following:
(1) The amount transferred to the state hospital care for the
indigent fund from county hospital care for the indigent funds in
that year under IC 12-16.1-13 (repealed).
(2) Any contribution to the fund in that year.
(3) Any amount that was appropriated to the state hospital care for
the indigent fund program for that year by the general assembly.
(4) Any amount that was carried over to the state hospital care for
the indigent fund from a preceding year.
(c) This section does not obligate the general assembly to appropriate
money to the state hospital care for the indigent fund.
SOURCE: IC 12-16.1-7-9; (02)IN1003.1.151. -->
SECTION 151. IC 12-16.1-7-9, AS ADDED BY P.L.283-2001,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 9. IC 12-16.1-2 through IC 12-16.1-14
IC 12-16.1-15 do not affect the liability of a county with respect to
claims for hospital care for the indigent for patients admitted before
January 1, 1987.
SOURCE: IC 12-16.1-13-3; (02)IN1003.1.152. -->
SECTION 152. IC 12-16.1-13-3, AS ADDED BY P.L.283-2001,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 3. (a) Before the fifth day of each month, all
money contained in a county hospital care for the indigent fund at the
end of the preceding month shall be transferred to the state hospital
care for the indigent fund.
(b) If the state hospital care for the indigent fund is closed under
IC 12-16-14.1-2(d), a new state hospital care for the indigent fund is
established under this article.
SOURCE: IC 12-16.1-13-4; (02)IN1003.1.153. -->
SECTION 153. IC 12-16.1-13-4, AS ADDED BY P.L.283-2001,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 4. (a) Subject to IC 12-16-14.1-5(4)
IC 12-16-14.1-5 and IC 12-16-14.1-6(4), IC 12-16-14.1-6, the state
hospital care for the indigent fund under this article consists of the
following:
(1) Money transferred to the state hospital care for the indigent
fund from the county hospital care for the indigent funds.
(2) Any contributions to the fund from individuals, corporations,
foundations, or others for the purpose of providing hospital care for
the indigent.
(3) Money advanced to the fund under IC 12-16.1-14.
(4) (3) Appropriations made specifically to the fund by the general
assembly.
(b) This section does not obligate the general assembly to appropriate
money to the state hospital care for the indigent fund.
SOURCE: IC 12-17-1-10; (02)IN1003.1.154. -->
SECTION 154. IC 12-17-1-10, AS AMENDED BY P.L.273-1999,
SECTION 89, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 10. (a) Upon the completion of an
investigation under section 9 of this chapter, the county office shall do
the following:
(1) Determine whether the child is eligible for assistance under this
chapter and the division's rules.
(2) Determine the amount of the assistance and the date on which
the assistance is to begin.
(3) Make an award, including any subsequent modification of the
award, with which the county office shall comply until the award
or modified award is vacated.
(4) Notify the applicant and the division of the county office's
decision in writing.
(b) The county office shall provide assistance to the recipient at least
monthly upon warrant of the county auditor of state. The assistance
must be
(1) made from the county family and children's fund; and
(2) based upon a verified schedule of the recipients.
(c) The director of the county office shall prepare and verify the
amount payable to the recipient, in relation to the awards made by the
county office. The division shall prescribe the form upon which the
schedule under subsection (b)(2) (b) must be filed.
SOURCE: IC 12-17-3-3; (02)IN1003.1.155. -->
SECTION 155. IC 12-17-3-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) The state
shall provide money to a county to assist the county in defraying the
pay expenses incurred for child welfare services as provided in section
1 of this chapter.
(b) The state shall provide the money under subsection (a) as follows:
(1) Monthly.
(2) Based upon need.
(3) (1) From money received through the federal government for
the purpose described in this section.
(4) (2) In an amount to be determined by the division in conformity
with the Social Security Act (42 U.S.C. 602).
SOURCE: IC 12-17.7-9-2; (02)IN1003.1.156. -->
SECTION 156. IC 12-17.7-9-2, AS ADDED BY P.L.283-2001,
SECTION 33, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. Upon termination of the uninsured parents
program, all funds on deposit in the state uninsured parents program
fund, including funds transferred to the fund under IC 12-16-14.1-6(2)
(as effective December 31, 2002), shall be used to pay expenses and
other obligations of the program, as determined by the office. Any
remaining funds attributable to taxes levied under IC 12-16-14-1(1)
(repealed) or allocated under IC 12-16-14-1(2) (repealed) shall be
transferred from the fund for use as the state's share of payments under
IC 12-15-15-9(h). Any remaining funds attributable to transfers from
the Medicaid indigent care trust fund under IC 12-15-20-2(5) shall be
transferred from the state uninsured parents program fund for use as the
state's share of payments under IC 12-15-20-2(5)(D).
SOURCE: IC 12-17.8-2-1; (02)IN1003.1.157. -->
SECTION 157. IC 12-17.8-2-1, AS ADDED BY P.L.283-2001,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. (a) The state uninsured parents program
fund is established.
(b) Before the fifth day of each month, all money contained in a
county hospital care for the indigent fund at the end of the preceding
month shall be transferred to the state uninsured parents program fund.
SOURCE: IC 12-17.8-2-2; (02)IN1003.1.158. -->
SECTION 158. IC 12-17.8-2-2, AS ADDED BY P.L.283-2001,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. (a) The state uninsured parents program
fund consists of the following:
(1) The money transferred to the state uninsured parents program
fund from the county hospital care for the indigent funds .
(2) The money transferred to the state uninsured parents program
fund under IC 12-15-20-2(5).
(3) The money transferred to the state uninsured parents program
fund under IC 12-16-14.1.
(4) Any contributions to the fund from individuals, corporations,
foundations, public or private trust funds, or others for the purpose
of providing medical assistance to uninsured parents.
(5) The money advanced to the fund under section 5 of this
chapter.
(6) (5) The appropriations made specifically to the fund by the
general assembly or a state board, trust, or fund.
(7) (6) Any voluntary intergovernmental transfer to the fund.
(b) This section does not obligate the general assembly or any state
board, trust, or fund to appropriate money to the state uninsured parents
program fund.
SOURCE: IC 12-17.8-2-4; (02)IN1003.1.159. -->
SECTION 159. IC 12-17.8-2-4, AS ADDED BY P.L.283-2001,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 4. (a) Subject to subsections (c) and (d),
money in the state uninsured parents program fund at the end of a state
fiscal year remains in the fund and does not revert to the state general
fund.
(b) For each state fiscal year beginning July 1, 2002,
to the extent
that money is available in the fund that is not needed to meet the
expenses of the uninsured parents program, the office of
the
uninsured parents program established by IC 12-17.7-2-1 Medicaid
policy and planning established by IC 12-8-6-1 shall transfer from
the state uninsured parents program fund an amount equal to the
amount determined by multiplying thirty-five million dollars
($35,000,000) by the federal medical assistance percentage for the state
fiscal year. The transferred amount shall be used for Medicaid current
obligations. The transfer may be made in a single payment or multiple
payments throughout the state fiscal year.
(c) At the end of a state fiscal year, the office shall do the following:
(1) Determine the sums on deposit in the state uninsured parents
program fund.
(2) Calculate a reasonable estimate of the sums to be transferred to
the state uninsured parents program fund during the next state
fiscal year, taking into consideration the timing of the transfers.
(3) Calculate a reasonable estimate of the expenses to be paid by
the program during the next state fiscal year, taking into
consideration the likely number of enrollees in the program during
the next state fiscal year.
(d) If the amount on deposit in the state uninsured parents program
fund at the end of a state fiscal year, combined with the estimated
amount of transfers of funds into the fund during the next state fiscal
year, exceeds the estimate of the expenses to be paid by the program
during the next state fiscal year, then a sum equal to the excess amount
shall be transferred from the funds on deposit in the state uninsured
parents program fund at the end of the state fiscal year to the Medicaid
indigent care trust fund for purposes of IC 12-15-20-2(5)(D).
SOURCE: IC 12-18-4-7; (02)IN1003.1.160. -->
SECTION 160. IC 12-18-4-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 7. A:
(1) city, town, county, or township; or
(2) an entity that is exempted from the Indiana gross income retail
tax under IC 6-2.1-3-20; IC 6-2.5-5-21(b)(1)(B);
that desires to receive a grant under this chapter or enter into a contract
with the council must apply in the manner prescribed by the rules of the
division.
SOURCE: IC 12-19-1-16; (02)IN1003.1.161. -->
SECTION 161. IC 12-19-1-16, AS AMENDED BY P.L.273-1999,
SECTION 92, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 16. (a) This section does not apply to money
received to reimburse the county family and children's fund for
expenditures made from the appropriations of the county office.
(b) A county office may receive and administer money available to
or for the benefit of a person receiving payments or services from the
county office. The following applies to all money received under this
section:
(1) The money shall be kept in a special fund known as the county
family and children trust clearance fund and may not be
commingled with any other fund or with money received from
taxation.
(2) The money may be expended by the county office in any
manner consistent with the following:
(A) The purpose of the county family and children trust
clearance fund or with the intention of the donor of the money.
(B) Indiana law.
SOURCE: IC 12-19-1-21; (02)IN1003.1.162. -->
SECTION 162. IC 12-19-1-21, AS ADDED BY P.L.273-1999,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 21. (a) Notwithstanding any other law, after
December 31, 1999, a county may not impose any of the following:
(1) A property tax levy for a county welfare fund.
(2) A property tax levy for a county welfare administration fund.
(b) Notwithstanding any other law, after December 31, 2002, a
county may not impose any of the following:
(1) A property tax levy for the county's family and children's
fund (IC 12-19-7-3 (repealed)).
(2) A property tax levy for a county medical assistance to
wards fund (IC 12-13-8-2 (repealed)).
(3) A property tax levy for a children with special health care
needs county fund (IC 16-35-3-1 (repealed)).
(4) The part of a county general fund levy imposed under
IC 12-16-14-1 (repealed) to transfer money to the state for the
hospital care for indigent program or the uninsured parent
program.
This subsection does not prohibit a property tax levy under
IC 12-19-5 or IC 12-19-7 to repay the principal of, interest on,
issuance costs of, or liquidation costs of loans or bonds issued for
expenditures from the county family and children's fund before
January 1, 2003.
SOURCE: IC 12-19-1-22; (02)IN1003.1.163. -->
SECTION 163. IC 12-19-1-22, AS ADDED BY P.L.273-1999,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 22. (a) All bonds issued and loans made
under IC 12-1-11 (before its repeal) or this article:
(1) before January 1, 2000, that are payable from property taxes
imposed under IC 12-19-3 (before its repeal); or
(2) before January 1, 2003, that are payable from property
taxes imposed under IC 12-19-7-3 (repealed) to eliminate the
authority to impose a property tax levy;
(1) are direct general obligations of the county issuing the bonds or
making the loans and (2) are payable out of unlimited ad valorem taxes
that shall be levied and collected on all taxable property within the
county.
(b) Each official and body responsible for the levying of taxes for the
county must ensure that sufficient levies are made to meet the principal
and interest on the bonds and loans at the time fixed for the payment of
the principal and interest, without regard to any other statute. If an
official or a body fails or refuses to make or allow a sufficient levy
required by this section, the bonds and loans and the interest on the
bonds and loans shall be payable out of the county general fund without
appropriation.
SOURCE: IC 12-19-1.5-6; (02)IN1003.1.164. -->
SECTION 164. IC 12-19-1.5-6, AS ADDED BY P.L.273-1999,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6. (a) As used in this chapter, "replacement
amount" means the sum of the property taxes imposed on the assessed
value of property in the allocation area in excess of the base assessed
value in 1999 for
(1) the county welfare fund; and
(2) the county welfare administration fund.
any of the property tax levies described in section 8 of this chapter.
The part of the county general fund levy imposed in 2002 on the
property imposed in the allocation area for the operation of the
courts, as determined by the department of local government
finance, in excess of the base assessed value in 2002 and the
property taxes imposed on the assessed value of property in the
allocation area that exceed the base assessed value in 2002 for:
(1) the county family and children's fund;
(2) the county health care for the indigent fund;
(3) the county medical assistance to wards fund; and
(4) the county children with special health care needs fund.
(b) The term includes the part of:
(1) the county general fund levy that is eliminated as a result of
the assumption after 2002 of court personnel and other
operating expenditures under IC 33-1-18-6; and
(2) the school general fund levy that is eliminated as a result of
the change in the tuition support formula in 2002 by the
general assembly;
that exceeds the base assessed value in 2002 for a school general
fund levy.
SOURCE: IC 12-19-1.5-8; (02)IN1003.1.165. -->
SECTION 165. IC 12-19-1.5-8, AS ADDED BY P.L.273-1999,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 8. (a) This chapter applies to an allocation
area:
(1) in which:
(1) (A) the holders of obligations received a pledge before July
1, 1999, of tax increment revenues to repay any part of the
obligations due after December 31, 1999; and
(2) (B) the elimination of a county welfare fund property tax levy
or a county welfare administration fund property tax levy
adversely affects the ability of the governing body to repay the
obligations described in subdivision (1). clause (A);
(2) in which:
(A) the holders of obligations received a pledge before July
1, 2002, of tax increment revenues to repay any part of the
obligations due after December 31, 2002; and
(B) the elimination of:
(i) a county family and children's fund;
(ii) a county health care for the indigent fund;
(iii) a county medical assistance to wards fund; or
(iv) a county children with special health care needs fund;
property tax levy adversely affects the ability of the
governing body to repay the obligations described in clause
(A); or
(3) in which:
(A) the holders of obligations received a pledge before July
1, 2002, of tax increment revenues to repay any part of the
obligations due after December 31, 2002; and
(B) the elimination of the part of the county general fund
levy imposed in 2002 for personnel or other operating
expenses of the courts as determined by the department of
local government finance;
adversely affects the ability of the governing body to repay the
obligations described in clause (A).
(b) This chapter applies to an allocation area in which:
(1) the holders of obligations received a pledge before July 1,
2002, of tax increment revenues to repay any part of the
obligations due after December 31, 2002; and
(2) the reduction of a school general fund levy adversely affects
the ability of the governing body to repay the obligations
described in subdivision (1).
(c) A governing body may use one (1) or more of the procedures
described in sections 9 through 11 of this chapter to provide sufficient
funds to repay the obligations described in subsection (a). The amount
raised each year may not exceed the replacement amount.
SOURCE: IC 12-19-1.5-9; (02)IN1003.1.166. -->
SECTION 166. IC 12-19-1.5-9, AS ADDED BY P.L.273-1999,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9. (a) A governing body may, after a public
hearing, impose a special assessment on the owners of property that is
located in an allocation area to repay:
(1) a bond or an obligation described in section 8 section 8(a)(1)
of this chapter that comes due after December 31, 1999; or
(2) a bond or an obligation described in section 8(a)(2) of this
chapter that comes due after December 31, 2002.
The amount of a special assessment for a taxpayer shall be determined
by multiplying the replacement amount by a fraction, the denominator
of which is the total incremental assessed value in the allocation area,
and the numerator of which is the incremental assessed value of the
taxpayer's property in the allocation area.
(b) Before a public hearing under subsection (a) may be held, the
governing body must publish notice of the hearing under IC 5-3-1. The
notice must state that the governing body will meet to consider whether
a special assessment should be imposed under this chapter and whether
the special assessment will help the governing body realize the
redevelopment or economic development objectives for the allocation
area or honor its obligations related to the allocation area. The notice
must also name a date when the governing body will receive and hear
remonstrances and objections from persons affected by the special
assessment. All persons affected by the hearing, including all taxpayers
within the allocation area, shall be considered notified of the pendency
of the hearing and of subsequent acts, hearings, and orders of the
governing body by the notice. At the hearing, which may be adjourned
from time to time, the governing body shall hear all persons affected by
the proceedings and shall consider all written remonstrances and
objections that have been filed. The only grounds for remonstrance or
objection are that the special assessment will not help the governing
body realize the redevelopment or economic development objectives
for the allocation area or honor its obligations related to the allocation
area. After considering the evidence presented, the governing body
shall take final action concerning the proposed special assessment. The
final action taken by the governing body shall be recorded and is final
and conclusive, except that an appeal may be taken in the manner
prescribed by subsection (c).
(c) A person who filed a written remonstrance with a governing body
under subsection (b) and is aggrieved by the final action taken may,
within ten (10) days after that final action, file in the office of the clerk
of the circuit or superior court a copy of the order of the governing
body and the person's remonstrance or objection against that final
action, together with a bond conditioned to pay the costs of appeal if
the appeal is determined against the person. The only ground of
remonstrance or objection that the court may hear is whether the
proposed assessment will help achieve the redevelopment of economic
development objectives for the allocation area or honor its obligations
related to the allocation area. An appeal under this subsection shall be
promptly heard by the court without a jury. All remonstrances or
objections upon which an appeal has been taken must be consolidated,
heard, and determined within thirty (30) days after the time of the filing
of the appeal. The court shall hear evidence on the remonstrances or
objections, and may confirm the final action of the governing body or
sustain the remonstrances or objections. The judgment of the court is
final and conclusive, unless an appeal is taken as in other civil actions.
(d) The maximum amount of a special assessment under this section
may not exceed the replacement amount.
(e) A special assessment shall be imposed and collected in the same
manner as ad valorem property taxes are imposed and collected.
SOURCE: IC 12-19-1.5-10; (02)IN1003.1.167. -->
SECTION 167. IC
12-19-1.5-10
, AS ADDED BY P.L.273-1999,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 10. (a) For purposes of this section,
"additional credit" means
(1) for allocation areas created under IC
6-1.1-39
, the additional
credit described in IC
6-1.1-39-6
(a);
(2) for allocation areas created under IC
8-22-3.5
, the additional
credit described in IC
8-22-3.5-10
(a);
(3) for allocation areas created under IC
36-7-14
, the additional
credit described in IC
36-7-14-39.5
(c);
(4) for allocation areas created under IC
36-7-14.5
, the additional
credit described in IC
36-7-14.5-12.5
(d)(5);
(5) for allocation areas created under IC
36-7-15.1
:
(A) the additional credit described in IC
36-7-15.1-26.5
(e); or
(B) the credit described in IC
36-7-15.1-35
(d); or
(6) for allocation areas created under IC
36-7-30
, the additional
credit described in IC
36-7-30-25
(b)(2)(E). the additional credit
provided to taxpayers in an allocation area under
IC 6-1.1-21.3-6.
(b) In order to raise the replacement amount, the governing body of
each allocation area may deny all or a part of the additional credit.
SOURCE: IC 12-19-5-10; (02)IN1003.1.168. -->
SECTION 168. IC 12-19-5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 10. (a) If a county
director:
(1) appeals before August 1 of a year for permission to borrow
money under a provision of this chapter (before its repeal);
(2) receives permission from the county fiscal body to borrow
money before November 1 of the year; and
(3) borrows money before January 1, 2003, under IC 12-1-11.5
(before its repeal) or a provision of this chapter (before its
repeal);
the county auditor shall levy a property tax beginning in the following
year and continuing for the term of the loan.
(b) The property tax levied under subsection (a) must be in an
amount each year that will be sufficient to pay the principal and interest
due on the loan for the year.
(c) The levy under this section shall be retained by the county
treasurer and applied by the county auditor to retire the debt.
(d) This section expires December 31, 2013.
SOURCE: IC 12-19-5-11; (02)IN1003.1.169. -->
SECTION 169. IC 12-19-5-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. (a) If a county
director:
(1) appeals after August 1 of a year and before January 1, 2003,
for permission to borrow money;
(2) receives permission from the county fiscal body to borrow
money; and
(3) borrows money in the year of the appeal under IC 12-1-11.5
(before its repeal) or a provision of this chapter (before its
repeal);
the county auditor shall levy a property tax beginning in the second
year following the year of the appeal and continuing for the term of the
loan.
(b) The property tax levied under subsection (a) must be in an
amount each year that will be sufficient to pay the principal and interest
due on the loan for the year.
(c) The levy under this section shall be retained by the county
treasurer and applied by the county auditor to retire the debt.
(d) This section expires December 31, 2013.
SOURCE: IC 12-19-6-5; (02)IN1003.1.170. -->
SECTION 170. IC 12-19-6-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) As used in
this section, "indirect cost" means a cost that is not directly traceable
to a particular activity undertaken in the administration of the
following:
(1) The federal Food Stamp program (7 U.S.C. 2011 et seq.).
(2) The federal Aid to Families with Dependent Children program
(42 U.S.C. 601 et seq.).
(3) the federal Child Support Enforcement Act (42 U.S.C. 651 et
seq.).
(b) The division shall pay to each county the money paid to the state
as reimbursement for the indirect costs incurred by the county and the
county office.
SOURCE: IC 12-19-7-1; (02)IN1003.1.171. -->
SECTION 171. IC 12-19-7-1, AS AMENDED BY P.L.139-2000,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 1. As used in this chapter, "child services"
means the following:
(1) Child welfare services specifically provided for children who
are:
(A) adjudicated to be:
(i) children in need of services; or
(ii) delinquent children; or
(B) recipients of or are eligible for:
(i) informal adjustments;
(ii) service referral agreements; and
(iii) adoption assistance;
including the costs of using an institution or facility in Indiana for
providing educational services as described in either
IC 20-8.1-3-36 (if applicable) or IC 20-8.1-6.1-8 (if applicable), all
services required to be paid by a county the division under
IC 31-40-1-2, and all costs required to be paid by a county under
IC 20-8.1-6.1-7.
(2) Assistance awarded by a county to a destitute child under
IC 12-17-1.
(3) Child welfare services as described in IC 12-17-3.
(4) Family services (as defined in IC 31-9-2-45).
SOURCE: IC 12-19-7-19; (02)IN1003.1.172. -->
SECTION 172. IC 12-19-7-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 19. (a) An
ordinance adopted by the county fiscal body authorizing a loan under
a provision of this chapter (before its repeal) must do the following:
(1) Authorize the issuance of the bonds of the county to evidence
the loan.
(2) Fix the following:
(A) The loan's maximum amount, which may be less than the
amount shown by the estimate of the county director.
(B) The number of semiannual series in which the bonds are
payable, which may not exceed twenty (20).
(b) This section expires December 31, 2023.
SOURCE: IC 12-19-7-28; (02)IN1003.1.173. -->
SECTION 173. IC 12-19-7-28 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 28. (a) All bonds
issued under a provision of this chapter (before its repeal):
(1) are direct general obligations of the county issuing the bonds;
and
(2) are payable out of unlimited ad valorem taxes that shall be
levied and collected on all the taxable property within the county.
(b) Each official and body responsible for the levying of taxes for the
county must ensure that sufficient levies are made to meet the principal
and interest on the bonds at the time fixed for the payment of the
principal and interest, without regard to any other statute. If an official
or a body fails or refuses to make or allow a sufficient levy required by
this section, the bonds and the interest on the bonds shall be payable
out of the general fund of the county without appropriation.
(c) This section expires December 31, 2023.
SOURCE: IC 12-19-7-32; (02)IN1003.1.174. -->
SECTION 174. IC 12-19-7-32 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 32. (a) The serial
bonds issued under section 31 of this chapter (before its repeal):
(1) may be of any denomination that is:
(A) not less than fifty dollars ($50); and
(B) not more than one thousand dollars ($1,000);
(2) shall be payable:
(A) at any place named on the serial bonds; and
(B) at any time not later than fifteen (15) years after the date of
the serial bonds;
(3) may bear any rate of interest, payable annually or semiannually;
(4) shall be sold at not less than the par value of the bonds; and
(5) shall be sold in the manner provided for the sale of bonds
issued under IC 12-20-23.
(b) This section expires January 1, 2018.
SOURCE: IC 12-19-7-33; (02)IN1003.1.175. -->
SECTION 175. IC 12-19-7-33 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 33. (a) The county
fiscal body shall add to the tax duplicate of the county:
(1) an annual levy sufficient to pay the yearly interest on the bonds
issued under section 31 of this chapter (before its repeal); and
(2) an annual levy sufficient to provide a sinking fund for the
liquidation of the principal as the principal becomes due. The
sinking fund shall be applied solely to the payment of the bonds.
(b) If the county fiscal body fails to levy a tax sufficient to pay the
interest on the bonds or to liquidate the principal of the bonds as the
principal becomes due, the county auditor shall levy the tax or increase
the tax levy made by the county fiscal body in the amount necessary to
pay the interest and to retire the bonds as the bonds become due.
(c) Notwithstanding any other law, the tax levy may not be reduced
below the amount required under this section.
(d) This section expires January 1, 2018.
SOURCE: IC 13-21-12-3; (02)IN1003.1.176. -->
SECTION 176. IC 13-21-12-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. A security
issued in connection with a financing under this article, the interest on
which is excludable from adjusted gross income tax, is exempt from
the registration requirements of IC 23.
SOURCE: IC 14-27-6-41; (02)IN1003.1.177. -->
SECTION 177. IC 14-27-6-41 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 41. (a) All bonds
issued under this chapter or under IC 13-2-31 (before its repeal) are the
direct general obligations of the authority issuing the bonds and are
payable out of unlimited ad valorem taxes that shall be levied and
collected on all the taxable property within the district. All officials and
bodies involved with the levying of taxes for the district shall ensure
that sufficient levies are made to meet the principal and interest on the
bonds at the time fixed for payment without regard to any other statute.
(b) The bonds issued under this chapter or under IC 13-2-31 (before
its repeal) are exempt from taxation for all purposes. including the
gross income tax.
SOURCE: IC 16-22-8-43; (02)IN1003.1.178. -->
SECTION 178. IC 16-22-8-43 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 43. (a) The board
may issue general obligation bonds of the corporation to procure funds
to pay the cost of acquiring real property or constructing, enlarging,
improving, remodeling, repairing, or equipping buildings and other
structures for use as or in connection with hospitals, clinics, health
centers, dispensaries, or for administrative purposes. The issuance of
the bonds shall be authorized by ordinance of the board providing for
the amount, terms, and tenor of the bonds, for the time and character of
notice, and the mode of making the sale. The bonds shall be payable
not more than forty (40) years after the date of issuance and shall be
executed in the name of the corporation by the chairman of the board
and attested by the executive director, who shall affix to each of the
bonds the official seal of the corporation. The interest coupons attached
to the bonds may be executed by facsimile signature of the chairman
of the board.
(b) The executive director shall manage and supervise the
preparation, advertisement, and sale of bonds, subject to the provisions
of the authorizing ordinance. Before the sale of the bonds, the
executive director shall publish notice of the sale in accordance with
IC 5-3-1, setting out the time and place where bids will be received, the
amount and maturity dates of the issue, the maximum interest rate, and
the terms and conditions of sale and delivery of the bonds. The bonds
shall be sold to the highest and best bidder. After the bonds have been
sold and executed, the executive director shall deliver the bonds to the
treasurer of the corporation and take the treasurer's receipt, and shall
certify to the treasurer the amount that the purchaser is to pay, together
with the name and address of the purchaser. On payment of the
purchase price, the treasurer shall deliver the bonds to the purchaser,
and the treasurer and executive director shall report the actions to the
board.
(c) IC 5-1 and IC 6-1.1-20 apply to the following proceedings:
(1) Notice and filing of the petition requesting the issuance of the
bonds.
(2) Notice of determination to issue bonds.
(3) Notice of hearing on the appropriation of the proceeds of the
bonds and the right of taxpayers to appeal and be heard.
(4) Approval by the state board of tax commissioners.
(5) The right to remonstrate.
(6) Sale of bonds at public sale for not less than the par value.
(d) The bonds are the direct general obligations of the corporation
and are payable out of unlimited ad valorem taxes levied and collected
on all the taxable property within the county of the corporation. All
officials and bodies having to do with the levying of taxes for the
corporation shall see that sufficient levies are made to meet the
principal and interest on the bonds at the time fixed for payment.
(e) The bonds are exempt from taxation for all purposes, including
the gross income tax but the interest is subject to adjusted gross
income tax.
SOURCE: IC 16-33-4-17; (02)IN1003.1.179. -->
SECTION 179. IC 16-33-4-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17. (a) Each child,
the estate of the child, the parent or parents of the child, or the guardian
of the child, individually or collectively, are liable for the payment of
the costs of maintenance of the child of up to one hundred percent
(100%) of the per capita cost, except as otherwise provided. The cost
shall be computed annually by dividing the total annual cost of
operation for the fiscal year, exclusive of the cost of education
programs, construction, and equipment, by the total child days each
year. The maintenance cost shall be referred to as maintenance charges.
The charge may not be levied against any of the following:
(1) The division of family and children.
or the county office of
family and children to be derived from county tax sources.
(2) A child orphaned by reason of the death of the natural parents.
(b) The billing and collection of the maintenance charges as provided
for in subsection (a) shall be made by the superintendent of the home
based on the per capita cost for the preceding fiscal year. All money
collected shall be deposited in a fund to be known as the Indiana
soldiers' and sailors' children's home maintenance fund. The fund shall
be used by the state health commissioner for the:
(1) preventative maintenance; and
(2) repair and rehabilitation;
of buildings of the home that are used for housing, food service, or
education of the children of the home.
(c) The superintendent of the home may, with the approval of the
state health commissioner, agree to accept payment at a lesser rate than
that prescribed in subsection (a). The superintendent of the home shall,
in determining whether or not to accept the lesser amount, take into
consideration the amount of money that is necessary to maintain or
support any member of the family of the child. All agreements to
accept a lesser amount are subject to cancellation or modification at
any time by the superintendent of the home with the approval of the
state health commissioner.
(d) A person who has been issued a statement of amounts due as
maintenance charges may petition the superintendent of the home for
a release from or modification of the statement and the superintendent
shall provide for hearings to be held on the petition. The superintendent
of the home may, with the approval of the state health commissioner
and after the hearing, cancel or modify the former statement and at any
time for due cause may increase the amounts due for maintenance
charges to an amount not to exceed the maximum cost as determined
under subsection (a).
(e) The superintendent of the home may arrange for the
establishment of a graduation or discharge trust account for a child by
arranging to accept a lesser rate of maintenance charge. The trust fund
must be of sufficient size to provide for immediate expenses upon
graduation or discharge.
(f) The superintendent may make agreements with instrumentalities
of the federal government for application of any monetary awards to be
applied toward the maintenance charges in a manner that provides a
sufficient amount of the periodic award to be deposited in the child's
trust account to meet the immediate personal needs of the child and to
provide a suitable graduation or discharge allowance. The amount
applied toward the settlement of maintenance charges may not exceed
the amount specified in subsection (a).
(g) The superintendent of the home may do the following:
(1) Investigate, either with the superintendent's own staff or on a
contractual or other basis, the financial condition of each person
liable under this chapter.
(2) Make determinations of the ability of:
(A) the estate of the child;
(B) the legal guardian of the child; or
(C) each of the responsible parents of the child;
to pay maintenance charges.
(3) Set a standard as a basis of judgment of ability to pay that shall
be recomputed periodically to do the following:
(A) Reflect changes in the cost of living and other pertinent
factors.
(B) Provide for unusual and exceptional circumstances in the
application of the standard.
(4) Issue to any person liable under this chapter statements of
amounts due as maintenance charges, requiring the person to pay
monthly, quarterly, or otherwise as may be arranged, an amount
not exceeding the maximum cost as determined under this chapter.
SOURCE: IC 16-33-4-17.5; (02)IN1003.1.180. -->
SECTION 180. IC 16-33-4-17.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17.5. (a) In the
case of a child who is:
(1) admitted to the home from another county; and
(2) adjudicated to be a delinquent child or child in need of services
by the juvenile court in the county where the home is located;
the juvenile court may order the
county office division of family and
children
of the child's county of residence before the child's admission
to the home to reimburse the cost of services ordered by the juvenile
court, including related transportation costs, and any cost incurred by
the county to transport or detain the child before the order is issued.
(b) A county office of family and children ordered to reimburse costs
under this section shall pay the amount ordered from the county family
and children's fund.
(c) (b) The
county office division of family and children may require
the parent or guardian of the child, other than a parent, guardian, or
custodian associated with the home, to reimburse the
county division
of family and
children's fund children for an amount paid under this
section.
(d) (c) A child who is admitted to the home does not become a
resident of the county where the home is located.
(e) (d) When an unemancipated child is released from the home, the
county office division of family and children
for the child's county of
residence before entering the home is responsible for transporting the
child to the parent or guardian of the child. If a parent or guardian does
not exist for an unemancipated child released from the home, the
county office of family and children of the child's county of residence
before entering the home shall obtain custody of the child.
SOURCE: IC 16-35-2-10; (02)IN1003.1.181. -->
SECTION 181. IC 16-35-2-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 10. The state department
shall use money appropriated from the state general fund for
services to children with special health care needs to pay the
expenses and obligations incurred by the state department for
services to children with special health care needs.
SOURCE: IC 16-42-5-4; (02)IN1003.1.182. -->
SECTION 182. IC 16-42-5-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) An
organization that is exempt from the Indiana state gross income retail
tax under IC 6-2.1-3-20 through IC 6-2.1-3-22 IC 6-2.5-5-21(b)(1)(B),
IC 6-2.5-5-21(b)(1)(C), or IC 6-2.5-5-21(b)(1)(D) and that offers food
for sale to the final consumer at an event held for the benefit of the
organization is exempt from complying with the requirements of this
chapter that may be imposed upon the sale of food at that event if the
following conditions are met:
(1) Members of the organization prepare the food that will be sold.
(2) Events conducted by the organization under this section take
place for not more than thirty (30) days in a calendar year.
(3) The name of each member who has prepared a food item is
attached to the container in which the food item has been placed.
(b) This section does not prohibit an exempted organization from
waiving the exemption and applying for a license under this chapter.
SOURCE: IC 20-3-11-20; (02)IN1003.1.183. -->
SECTION 183. IC 20-3-11-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 20.
(a) Each such
board of school commissioners may from time to time, whenever its
general fund shall be exhausted or in the board's judgment be in danger
of exhaustion, make temporary loans for the use of its general fund to
be paid out of the:
(1) proceeds of taxes theretofore levied by such school city for its
general fund;
and
(2) anticipated state tuition support distributions.
The amount so borrowed in aid of said general fund shall be paid into
said general fund and may be used for any purpose for which the said
general fund lawfully may be used.
(b) Any such temporary loan shall be evidenced by the promissory
note or notes of said school city, shall bear interest at not more than
seven per cent (7%) per annum, interest payable at the maturity of the
note or periodically, as the note may express, and shall mature at such
time or times as the board of school commissioners may decide, but not
later than one (1) year from the date of the note. No such loan or loans
made in any one (1) calendar year shall be for a sum greater than the
amount estimated by said board as the:
(1) proceeds to be received by it from the levy of taxes theretofore
made by said school city in behalf of; and
(2) amount of state tuition support distributions estimated to
be received for and distributed to;
its said general fund.
(c) Successive loans may be made in aid of said general fund in any
calendar year, but the aggregate amount thereof, outstanding at any one
(1) time, shall not exceed such estimated:
(1) proceeds of taxes levied in behalf of; and
(2) state tuition support distributions to be received for and
distributed to;
the said general fund.
(d) No such loan shall be made until notice asking for bids therefor
shall have been given by newspaper publication, which publication
shall be made one (1) time in a newspaper published in said city and
said publication shall be at least seven (7) days before the time when
bids for such loans will be opened. Bidders shall name the amount of
interest they agree to accept not exceeding seven per cent (7%) per
annum, and the loan shall be made to the bidder or bidders bidding the
lowest rate of interest. The note or notes or warrants shall not be
delivered until the full price of the face thereof shall be paid to the
treasurer of said school city, and no interest shall accrue thereon before
such delivery.
(e) Any such school corporation wishing to make a temporary loan
in aid of its general fund, finding that it has need to exercise the power
in this section above given to make a temporary loan, which has in its
treasury money derived from the sale of bonds, which money derived
from the sale of bonds can not or will not, in the due course of the
business of said school city, be expended in the then near future, may,
if it so elects, temporarily borrow, and without payment of interest,
from such bond fund, for the use and aid of said general fund in the
manner and to the extent hereinafter expressed, viz.: Such school city
shall, by its board of school commissioners, take all the steps required
by law to effect such temporary loan up to the point of advertising for
bids or offers for such loans. It shall then present to the state board of
tax commissioners of the state of Indiana, department of local
government finance, and to the state board of accounts of the state of
Indiana, a copy of the corporate action of said school city concerning
its desire to make such temporary loan and a petition showing the
particular need for such temporary loan, and the amount and the date
or dates when said general fund will need such temporary loan, or
instalments of such loan, and the date at which such loan, and each
instalment thereof, will be needed, and the estimated amounts from
taxes and state tuition support to come into said general fund, and the
dates when it is expected such proceeds of taxes and state tuition
support will be received by such school city in behalf of said general
fund, and showing what amount of money said school city has in any
fund derived from the proceeds of the sale of bonds, which can not or
will not be expended in the then near future, and showing when and to
what extent and why money in such bond fund, not soon to be
expended, will not be expended in the then near future and requesting
that said state board of tax commissioners, department of local
government finance and said state board of accounts, respectively,
authorize a temporary loan from said bond fund in aid of said general
fund.
(f) If said state board of tax commissioners department of local
government finance shall find and order that there is need for such
temporary loan, and that it should be made, and said state board of
accounts shall find that the money proposed to be borrowed will not be
needed during the period of the temporary loan by the fund from which
it is to be borrowed, and said two (2) state boards the department of
local government finance and the state board of accounts shall
approve the loan, the business manager and treasurer of said school city
shall, upon such approval by said two (2) state boards, take all steps
necessary to transfer the amount of such loans, as a temporary loan
from the fund to be borrowed from, to said general fund of such school
city. The loan so effected shall, for all purposes, be a debt of the school
city chargeable against its constitutional debt limit.
Such two (2) state boards (g) The department of local government
finance and the state board of accounts may fix the aggregate
amount so to be borrowed on any one (1) petition and shall determine
at what time or times and in what instalments and for what periods it
shall be borrowed. The treasurer and business manager of such school
city, from time to time, as money shall be collected from taxes levied
in behalf of said general fund, shall credit the same on such loan until
the amount borrowed is fully repaid to the lending fund, and they shall
at the end of each calendar month report to the board the several
amounts so applied from taxes and state tuition support to the
payment of such loan.
(h) The school city shall, as often as once a month, report to both of
said state boards the department of local government finance and
the state board of accounts the amount of money then so borrowed
and unpaid, the anticipated like borrowings of the current month, the
amount left in the said general fund, and the anticipated drafts upon the
lending bond fund for the objects for which that fund was created.
Said two (2) state boards, or either of them, (i) The department of
local government finance or the state board of accounts, or both,
may, if it shall seem to said boards, or to either of them, seems to the
department of local government finance or the state board of
accounts, or both, that the fund from which the loan was made
requires the repayment of all or of part of such loan(s) before its
maturity or said general fund no longer requires all or some part of the
proceeds of such loan, require such school city to repay all or any part
of such loan, and, if necessary to perform the requirement, such school
city shall exercise its power of making a temporary loan procured from
others to raise the money so needed to repay the lending bond fund the
amount so ordered repaid.
SOURCE: IC 20-5-4-6; (02)IN1003.1.184. -->
SECTION 184. IC 20-5-4-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 6. If the
governing board shall find, by written resolution, that an emergency
exists which requires the expenditure of any money for any lawful
corporate purpose which was not included in its existing budget and tax
levy, it may authorize the making of an emergency loan which may be
evidenced by the issuance of its note or notes in the same manner and
subject to the same procedure and restrictions as provided for the
issuance of its bonds, except as to purpose. At the time for making the
next annual budget and tax levy for such school corporation, the
governing body shall:
(1) make a levy;
(2) pledge an amount from the school corporation's anticipated
state tuition support distribution; or
(3) do both of the actions under subdivisions (1) and (2);
to the credit of the fund for which such expenditure is made sufficient
to pay such debt and the interest thereon; however, the interest on the
loan may be paid from the debt service fund.
SOURCE: IC 20-5-4-8; (02)IN1003.1.185. -->
SECTION 185. IC 20-5-4-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) Whenever
the governing board of a school corporation finds and declares that an
emergency exists for the borrowing of money with which to pay current
expenses from a particular fund before the receipt of revenues from
taxes levied or state tuition support distributions for such fund, the
governing board may issue warrants in anticipation of the receipt of:
(1) said revenues;
(2) state tuition support distributions; or
(3) both items listed in subdivisions (1) and (2).
(b) The principal of these warrants shall be payable solely from the
fund for which the taxes are levied or from the general fund in the case
of anticipated state tuition support distributions. However, the interest
on these warrants may be paid from the debt service fund, from the
fund for which the taxes are levied, or the general fund in the case of
anticipated state tuition support distributions.
(c) The amount of principal of temporary loans maturing on or before
June 30 for any fund shall not exceed eighty percent (80%) of the
amount of taxes and state tuition support distributions estimated to be
collected or received for and distributed to the fund at the June
settlement.
(d) The amount of principal of temporary loans maturing after June
30, and on or before December 31, shall not exceed eighty percent
(80%) of the amount of taxes and state tuition support distributions
estimated to be collected or received for and distributed to the fund at
the December settlement.
(e) At each settlement, the amount of taxes and state tuition support
distributions estimated to be collected or received for and distributed
to the fund includes any allocations to the fund
from the property tax
replacement fund. for homestead credits.
(f) The estimated amount of taxes and state tuition support
distributions to be collected or received and distributed shall be made
by the county auditor or the auditor's deputy. The warrants evidencing
any loan in anticipation of tax revenue,
or state tuition support
distributions,
or both tax revenue and state tuition support
distributions, shall not be delivered to the purchaser of the warrant nor
payment made on the warrant before January 1 of the year the loan is
to be repaid. However, the proceedings necessary to the loan may be
held and carried out before January 1 and before the approval. The loan
may be made even though a part of the last preceding June or
December settlement has not yet been received.
(g) Proceedings for the issuance and sale of warrants for more than
one (1) fund may be combined, but separate warrants for each fund
shall be issued and each warrant shall state on its face the fund from
which its principal is payable. No action to contest the validity of such
warrants shall be brought later than fifteen (15) days from the first
publication of notice of sale.
(h) No issue of tax or state tuition support anticipation warrants shall
be made if the aggregate of all these warrants exceed twenty thousand
dollars ($20,000) until the issuance is advertised for sale, bids received,
and an award made by the governing board as required for the sale of
bonds, except that the sale notice need not be published outside of the
county nor more than ten (10) days before the date of sale.
SOURCE: IC 20-8.1-3-36; (02)IN1003.1.186. -->
SECTION 186. IC 20-8.1-3-36 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 36. (a) It is
unlawful for a person operating or responsible for an educational,
correctional, charitable, or benevolent institution or training school to
fail to ensure that a child under his authority attends school as required
under this chapter. Each day of violation of this section constitutes a
separate offense.
(b) If a child is placed in an institution or facility under a court order,
the institution or facility shall charge the county office of the county of
the student's legal settlement under IC 12-19-7 division of family and
children for the use of the space within the institution or facility
(commonly called capital costs) that is used to provide educational
services to the child based upon a prorated per student cost.
SOURCE: IC 20-8.1-6.1-7; (02)IN1003.1.187. -->
SECTION 187. IC 20-8.1-6.1-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 7. (a) If a student
is transferred under section 2 of this chapter from a school corporation
in Indiana to a public school corporation in another state, the transferor
corporation shall pay the transferee corporation the full tuition fee
charged by the transferee corporation. However, the amount of the full
tuition fee must not exceed the amount charged by the transferor
corporation for the same class of school, or if the school has no such
classification, the amount must not exceed the amount charged by the
geographically nearest school corporation in Indiana which has such
classification.
(b) If a child is:
(1) placed by a court order in an out-of-state institution or other
facility; and
(2) provided all educational programs and services by a public
school corporation in the state where the child is placed, whether
at the facility, the public school, or another location;
the
county office of family and children for the county placing the child
division of family and children shall pay
from the county family and
children's fund to the public school corporation in which the child is
enrolled the amount of transfer tuition specified in subsection (c).
(c) The transfer tuition for which
a county office the division of
family and children is obligated under subsection (b) is equal to the
following:
(1) The amount under a written agreement among the county
office, the institution or other facility, and the governing body of
the public school corporation in the other state that specifies the
amount and method of computing transfer tuition.
(2) The full tuition fee charged by the transferee corporation, if
subdivision (1) does not apply. However, the amount of the full
tuition fee must not exceed the amount charged by the transferor
corporation for the same class of school, or if the school has no
such classification, the amount must not exceed the amount
charged by the geographically nearest school corporation in
Indiana which has such classification.
(d) If a child is:
(1) placed by a court order in an out-of-state institution or other
facility; and
(2) provided:
(A) onsite educational programs and services either through the
facility's employees or by contract with another person or
organization that is not a public school corporation; or
(B) educational programs and services by a nonpublic school;
the county office of family and children for the county placing the child
shall pay from the county family and children's fund in an amount and
in the manner specified in a written agreement between the county
office and the institution or other facility.
(e) An agreement described in subsection (c) or (d) is subject to the
approval of the director of the division of family and children.
However, for purposes of IC 4-13-2, the agreement shall not be treated
as a contract.
SOURCE: IC 20-8.1-6.1-8; (02)IN1003.1.188. -->
SECTION 188. IC 20-8.1-6.1-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) As used in
this section, the following terms have the following meanings:
(1) "Class of school" refers to a classification of each school or
program in the transferee corporation by the grades or special
programs taught at the school. Generally, these classifications are
denominated as kindergarten, elementary school, middle school or
junior high school, high school, and special schools or classes,
such as schools or classes for special education, vocational
training, or career education.
(2) "ADM" means the following:
(A) For purposes of allocating to a transfer student state
distributions under IC 21-1-30 (primetime), "ADM" as computed
under IC 21-1-30-2.
(B) For all other purposes, "ADM" as set forth in
IC 21-3-1.6-1.1.
(3) "Pupil enrollment" means the following:
(A) The total number of students in kindergarten through grade
12 who are enrolled in a transferee school corporation on a date
determined by the Indiana state board of education.
(B) The total number of students enrolled in a class of school in
a transferee school corporation on a date determined by the
Indiana state board of education.
However, a kindergarten student shall be counted under clauses
(A) and (B) as one-half (1/2) a student.
(4) "Special equipment" means equipment that during a school
year:
(A) is used only when a child with disabilities is attending
school;
(B) is not used to transport a child to or from a place where the
child is attending school;
(C) is necessary for the education of each child with disabilities
that uses the equipment, as determined under the individualized
instruction program for the child; and
(D) is not used for or by any child who is not a child with
disabilities.
The Indiana state board of education may select a different date for
counts under subdivision (3). However, the same date shall be used for
all school corporations making a count for the same class of school.
(b) Each transferee corporation is entitled to receive for each school
year on account of each transferred student, except a student
transferred under section 3 of this chapter, transfer tuition from the
transferor corporation or the state as provided in this chapter. Transfer
tuition equals the amount determined under STEP THREE of the
following formula:
STEP ONE: Allocate to each transfer student the capital
expenditures for any special equipment used by the transfer student
and a proportionate share of the operating costs incurred by the
transferee school for the class of school where the transfer student
is enrolled.
STEP TWO: If the transferee school included the transfer student
in the transferee school's ADM for a school year, allocate to the
transfer student a proportionate share of the following general fund
revenues of the transferee school for, except as provided in clause
(C), the calendar year in which the school year ends:
(A) The following state distributions that are computed in any
part using ADM or other pupil count in which the student is
included:
(i) Primetime grant under IC 21-1-30.
(ii) Tuition support for basic programs and at-risk weights
under IC 21-3-1.7-8 (before January 1, 1996) and only for
basic programs (after December 31, 1995).
(iii) Enrollment growth grant under IC 21-3-1.7-9.5.
(iv) At-risk grant under IC 21-3-1.7-9.7.
(v) Academic honors diploma award under IC 21-3-1.7-9.8.
(vi) Vocational education grant under IC 21-3-1.8-3.
(vii) Special education grant under IC 21-3-1.8 (repealed
January 1, 1996) or IC 21-3-10.
(viii) (vii) The portion of the ADA flat grant that is available
for the payment of general operating expenses under
IC 21-3-4.5-2(b)(1).
(B) For school years beginning after June 30, 1997, property tax
levies.
(C) For school years beginning after June 30, 1997, excise tax
revenue (as defined in IC 21-3-1.7-2) received for deposit in the
calendar year in which the school year begins.
(D) For school years beginning after June 30, 1997, allocations
to the transferee school under IC 6-3.5.
STEP THREE: Determine the greater of:
(A) zero (0); or
(B) the result of subtracting the STEP TWO amount from the
STEP ONE amount.
If a child is placed in an institution or facility in Indiana under a court
order, the institution or facility shall charge the county office of the
county of the student's legal settlement under IC 12-19-7 division of
family and children for the use of the space within the institution or
facility (commonly called capital costs) that is used to provide
educational services to the child based upon a prorated per student cost.
(c) Operating costs shall be determined for each class of school
where a transfer student is enrolled. The operating cost for each class
of school is based on the total expenditures of the transferee
corporation for the class of school from its general fund expenditures
as specified in the classified budget forms prescribed by the state board
of accounts. This calculation excludes:
(1) capital outlay;
(2) debt service;
(3) costs of transportation;
(4) salaries of board members;
(5) contracted service for legal expenses; and
(6) any expenditure which is made out of the general fund from
extracurricular account receipts;
for the school year.
(d) The capital cost of special equipment for a school year is equal
to:
(1) the cost of the special equipment; divided by
(2) the product of:
(A) the useful life of the special equipment, as determined under
the rules adopted by the Indiana state board of education;
multiplied by
(B) the number of students using the special equipment during
at least part of the school year.
(e) When an item of expense or cost described in subsection (c)
cannot be allocated to a class of school, it shall be prorated to all
classes of schools on the basis of the pupil enrollment of each class in
the transferee corporation compared to the total pupil enrollment in the
school corporation.
(f) Operating costs shall be allocated to a transfer student for each
school year by dividing:
(1) the transferee school corporation's operating costs for the class
of school in which the transfer student is enrolled; by
(2) the pupil enrollment of the class of school in which the transfer
student is enrolled.
When a transferred student is enrolled in a transferee corporation for
less than the full school year of pupil attendance, the transfer tuition
shall be calculated by the portion of the school year for which the
transferred student is enrolled. A school year of pupil attendance
consists of the number of days school is in session for pupil attendance.
A student, regardless of the student's attendance, is enrolled in a
transferee school unless the student is no longer entitled to be
transferred because of a change of residence, the student has been
excluded or expelled from school for the balance of the school year or
for an indefinite period, or the student has been confirmed to have
withdrawn from school. The transferor and the transferee corporation
may enter into written agreements concerning the amount of transfer
tuition due in any school year. Where an agreement cannot be reached,
the amount shall be determined by the Indiana state board of education,
and costs may be established, when in dispute, by the state board of
accounts.
(g) A transferee school shall allocate revenues described in
subsection (b) STEP TWO to a transfer student by dividing:
(1) the total amount of revenues received; by
(2) the ADM of the transferee school for the school year that ends
in the calendar year in which the revenues are received.
However, for state distributions under IC 21-1-30 IC 21-3-10, or any
other statute that computes the amount of a state distribution using less
than the total ADM of the transferee school, the transferee school shall
allocate the revenues to the transfer student by dividing the revenues
that the transferee school is eligible to receive in a calendar year by the
pupil count used to compute the state distribution.
(h) In lieu of the payments provided in subsection (b), the transferor
corporation or state owing transfer tuition may enter into a long term
contract with the transferee corporation governing the transfer of
students. This contract is for a maximum period of five (5) years with
an option to renew, and may specify a maximum number of pupils to
be transferred and fix a method for determining the amount of transfer
tuition and the time of payment, which may be different from that
provided in section 9 of this chapter.
(i) If the school corporation can meet the requirements of
IC 21-1-30-5, it may negotiate transfer tuition agreements with a
neighboring school corporation that can accommodate additional
students. Agreements under this section may be for one (1) year or
longer and may fix a method for determining the amount of transfer
tuition or time of payment that is different from the method, amount,
or time of payment that is provided in this section or section 9 of this
chapter. A school corporation may not transfer a student under this
section without the prior approval of the child's parent or guardian.
(j) If a school corporation experiences a net financial impact with
regard to transfer tuition that is negative for a particular school year as
described in IC 6-1.1-19-5.1, the school corporation may appeal for an
excessive levy as provided under IC 6-1.1-19-5.1.
SOURCE: IC 20-14-10-14; (02)IN1003.1.189. -->
SECTION 189. IC 20-14-10-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. All property
owned by a lessor corporation contracting with a public corporation or
corporations under this chapter, and all stock and other securities
including the interest or dividends issued by a lessor corporation, are
exempt from all state, county, and other taxes, including gross income
taxes, but excluding the financial institutions tax and the inheritance
taxes. The rental paid to a lessor corporation under the terms of a lease
is exempt from gross income tax.
SOURCE: IC 21-2-12-6.1; (02)IN1003.1.190. -->
SECTION 190. IC 21-2-12-6.1, AS AMENDED BY P.L.3-2000,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6.1. (a) The county supplemental school
financing tax revenues shall be deposited in the county supplemental
school distribution fund. In addition, for purposes of allocating
distributions of tax revenues collected under
IC 6-5-10, IC 6-5-11,
IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the county supplemental
school financing tax shall be treated as if it were property taxes
imposed by a separate taxing unit. Thus, the appropriate portion of
those distributions shall be deposited in the county supplemental school
distribution fund.
(b) The entitlement of each school corporation from the county
supplemental school distribution fund for each calendar year after 2000
shall be the greater of:
(1) the amount of its entitlement for the calendar year 2000 from
the tax levied under this chapter; or
(2) an amount equal to twenty-seven dollars and fifty cents
($27.50) times its ADM.
SOURCE: IC 21-3-1.7-2; (02)IN1003.1.191. -->
SECTION 191. IC 21-3-1.7-2, AS AMENDED BY P.L.181-1999,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. As used in this chapter, "excise tax
revenue" means the amount of:
(1) financial institution excise tax revenue (IC 6-5-10, IC 6-5-11,
IC 6-5-12) (or the amount of any distribution by the state to replace
these taxes); (IC 6-5.5); plus
(2) the motor vehicle excise taxes (IC 6-6-5) and the commercial
vehicle excise taxes (IC 6-6-5.5);
the school corporation received for deposit in the school corporation's
general fund in a year.
SOURCE: IC 21-3-1.7-6.8; (02)IN1003.1.192. -->
SECTION 192. IC 21-3-1.7-6.8, AS AMENDED BY P.L.291-2001,
SECTION 94, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6.8. A school corporation's target general
fund property tax rate for purposes of IC 6-1.1-19-1.5 is the result
determined under STEP THREE of the following formula:
STEP ONE: This STEP applies only if the amount determined in
STEP FIVE of the formula in section 6.7(b) of this chapter minus
the result determined in STEP ONE of the formula in section
6.7(b) of this chapter is greater than zero (0). Determine the result
under clause (E) of the following formula:
(A) Divide the school corporation's 2002 assessed valuation by
the school corporation's current ADM.
(B) Divide the clause (A) result by ten thousand (10,000).
(C) Determine the greater of the following:
(i) The clause (B) result.
(ii) Thirty-nine dollars ($39) in 2002 and thirty-nine dollars
and seventy-five cents ($39.75) eighty-four dollars and
eighty cents ($84.80) in 2003.
(D) Determine the result determined under item (ii) of the
following formula:
(i) Subtract the result determined in STEP ONE of the formula
in section 6.7(b) of this chapter from the amount determined
in STEP FIVE of the formula in section 6.7(b) of this chapter.
(ii) Divide the item (i) result by the school corporation's
current ADM.
(E) Divide the clause (D) result by the clause (C) result.
(F) Divide the clause (E) result by one hundred (100).
STEP TWO: This STEP applies only if the amount determined in
STEP FIVE of the formula in section 6.7(b) of this chapter is equal
to STEP ONE of the formula in section 6.7(b) of this chapter and
the result of clause (A) is greater than zero (0). Determine the
result under clause (G) of the following formula:
(A) Add the following:
(i) An amount equal to the annual decrease in federal aid to
impacted areas from the year preceding the ensuing calendar
year by three (3) years to the year preceding the ensuing
calendar year by two (2) years.
(ii) The original amount of any excessive tax levy the school
corporation imposed as a result of the passage, during the
preceding year, of a referendum under IC 6-1.1-19-4.5(c) for
taxes first due and payable during the year.
(iii) The portion of the maximum general fund levy for the
year that equals the original amount of the levy imposed by the
school corporation to cover the costs of opening a new school
facility during the preceding year.
(B) Divide the clause (A) result by the school corporation's
current ADM.
(C) Divide the school corporation's 2002 assessed valuation by
the school corporation's current ADM.
(D) Divide the clause (C) result by ten thousand (10,000).
(E) Determine the greater of the following:
(i) The clause (D) result.
(ii) Thirty-nine dollars ($39) in 2002 and thirty-nine dollars
and seventy-five cents ($39.75) eighty-four dollars and
eighty cents ($84.80) in 2003.
(F) Divide the clause (B) result by the clause (E) amount.
(G) Divide the clause (F) result by one hundred (100).
STEP THREE: Determine the sum of:
(A) ninety-one and eight-tenths cents ($0.918) in 2002; and
(B) ninety-five and eight-tenths cents ($0.958) forty-seven and
seventy-five hundredths cents ($0.4775) in 2003; and
if applicable, the STEP ONE or STEP TWO result.
SOURCE: IC 21-3-1.7-8; (02)IN1003.1.193. -->
SECTION 193. IC 21-3-1.7-8, AS AMENDED BY P.L.291-2001,
SECTION 95, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 8. Notwithstanding IC 21-3-1.6 and subject
to section 9 of this chapter, the state distribution for a calendar year for
tuition support for basic programs for each school corporation equals
the result determined using the following formula:
STEP ONE:
(A) For a school corporation not described in clause (B),
determine the school corporation's result under STEP FIVE of
section 6.7(b) of this chapter for the calendar year.
(B) For a school corporation that has target revenue per adjusted
ADM for a calendar year that is equal to the amount under STEP
ONE (A) of section 6.7(b) of this chapter, determine the sum of:
(i) the school corporation's result under STEP ONE of section
6.7(b) of this chapter for the calendar year; plus
(ii) the amount of the annual decrease in federal aid to
impacted areas from the year preceding the ensuing calendar
year by three (3) years to the year preceding the ensuing
calendar year by two (2) years; plus
(iii) the original amount of an excessive tax levy the school
corporation imposed as a result of the passage, during the
preceding year, of a referendum under IC 6-1.1-19-4.5(c) for
taxes first due and payable during the year; plus
(iv) the part of the maximum general fund levy for the year
that equals the original amount of the levy imposed by the
school corporation to cover the costs of opening a new school
facility during the preceding year.
STEP TWO: Determine the remainder of:
(A) the STEP ONE amount; minus
(B)
for calendar year 2002, the sum of:
(i) the school corporation's tuition support levy; plus
(ii) the school corporation's excise tax revenue for the year that
precedes the current year by one (1) year;
or
(C) for calendar year 2003, the sum of:
(i) the school corporation's tuition support levy; plus
(ii) the school corporation's excise tax revenue for the year
immediately preceding the current year divided by two (2).
If the state tuition support determined for a school corporation under
this section is negative, the school corporation is not entitled to any
state tuition support. In addition, the school corporation's maximum
general fund levy under IC 6-1.1-19-1.5 shall be reduced by the amount
of the negative result.
SOURCE: IC 21-3-1.7-9; (02)IN1003.1.194. -->
SECTION 194. IC 21-3-1.7-9, AS AMENDED BY P.L.291-2001,
SECTION 96, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9. (a) Subject to the amount appropriated by
the general assembly for tuition support, the amount that a school
corporation is entitled to receive in tuition support for a year is the
amount determined in section 8 of this chapter.
(b) If the total amount to be distributed as tuition support under this
chapter, for enrollment adjustment grants under section 9.5 of this
chapter, for at-risk programs under section 9.7 of this chapter, for
academic honors diploma awards under section 9.8 of this chapter, and
for primetime distributions under IC 21-1-30 and as special and
vocational education grants under IC 21-3-1.8-3 or IC 21-3-10 for a
particular year, exceeds:
(1) three billion three hundred sixty-three million four hundred
thousand dollars ($3,363,400,000) in 2001;
(2) three billion four hundred seventy-one million one hundred
thousand dollars ($3,471,100,000) in 2002; and
(3) three billion five hundred ninety-four million two hundred
thousand dollars ($3,594,200,000) four billion six hundred
million nine hundred thousand dollars ($4,600,900,000) in
2003;
the amount to be distributed for tuition support under this chapter to
each school corporation during each of the last six (6) months of the
year shall be reduced by the same dollar amount per ADM (as adjusted
by IC 21-3-1.6-1.1) so that the total reductions equal the amount of the
excess.
SOURCE: IC 21-4-20-1; (02)IN1003.1.195. -->
SECTION 195. IC 21-4-20-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. Whenever it is
found by the board of school trustees or other proper authorities of any
school city or school town that an emergency exists for the borrowing
of money with which to meet the current expenses of the schools of
such school town or school city, the board of school trustees or other
proper authorities of such school city or school town may make
temporary loans in anticipation of the current revenues of such school
town or school city to an amount not exceeding fifty per cent (50%) of
the amount of:
(1) taxes actually levied and in the course of collection; and
(2) state tuition support received;
for the fiscal year in which such loans are made. Revenues shall be
deemed to be current and taxes shall be deemed to have been actually
levied and in the course of collection when the budget levy and rate
shall have been finally approved by the state board of tax
commissioners: Provided, department of local government finance.
However, That in all second and third class school cities, no such loans
shall be borrowed in excess of the sum of twenty thousand dollars
($20,000) until the letting of the same shall have been advertised once
each week for two (2) successive weeks in two (2) newspapers of
general circulation published in such school city, and until sealed bids
have been submitted at a regular meeting of the school board of such
school city, pursuant to such notices, stipulating the rate of interest to
be charged by such bidder. and Provided, further, That Such school
loans shall be made with the bidder submitting the lowest rate of
interest and submitting with his the bidder's bid an affidavit showing
that no collusion exists between himself the bidder and any other
bidder for such loan.
SOURCE: IC 21-5-11-14; (02)IN1003.1.196. -->
SECTION 196. IC 21-5-11-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. All property
owned by a lessor corporation so contracting with such school
corporation or corporations under the provisions of this chapter, and all
stock and other securities including the interest or dividends thereon
issued by a lessor corporation, shall be exempt from all state, county,
and other taxes, including the gross income tax, except, however, the
financial institutions tax (IC 6-5.5) and inheritance taxes The rental
paid to a lessor corporation under the terms of such a contract of lease
shall be exempt from the gross income tax. (IC 6-4.1).
SOURCE: IC 25-37-1-4; (02)IN1003.1.197. -->
SECTION 197. IC 25-37-1-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. Any transient
merchant desiring to transact business in any county in this state shall
file application for a license for that purpose with the auditor of the
county in this state in which such transient merchant desires to do
business. The application shall state the following facts:
(a) The name, residence and post-office address of the person, firm,
limited liability company, or corporation making the application, and
if a firm, limited liability company, or corporation, the name and
address of the members of the firm or limited liability company, or
officers of the corporation, as the case may be.
(b) If the applicant is a corporation or limited liability company then
there shall be stated on the application form the date of incorporation
or organization, the state of incorporation or organization, and if the
applicant is a corporation or limited liability company formed in a state
other than the state of Indiana, the date on which such corporation or
limited liability company qualified to transact business as a foreign
corporation or foreign limited liability company in the state of Indiana.
(c) A statement showing the kind of business proposed to be
conducted, the length of time for which the applicant desires to transact
business, and if for the purpose of transacting such business any
permanent or mobile building, structure or real estate is to be used for
the exhibition by means of samples, catalogues, photographs and price
lists or sale of goods, wares or merchandise, the location of such
proposed place of business.
(d) A detailed inventory and description of such goods, wares, and
merchandise to be offered for sale or sold, the manner in which the
same is to be advertised for sale and the representations to be made in
connection therewith, the names of the persons from whom the goods,
wares, and merchandise so to be advertised or represented were
obtained, the date of receipt of such goods, wares, and merchandise by
the applicant for the license, the place from which the same were last
taken, and any and all details necessary to locate and identify all goods,
wares and merchandise to be sold.
(e) Attached to the application shall be a receipt showing that
personal property taxes on the goods, wares and merchandise to be
offered for sale or sold have been paid.
(f) Attached to the application shall be a copy of a notice, which ten
(10) days before said application has been filed, shall have been mailed
by registered mail by the applicant to the Indiana department of state
revenue. of the state of Indiana or such other department as may be
charged with the duty of collecting gross income taxes or other taxes
of a comparable nature or which may be in lieu of such gross income
taxes. The said notice shall state the precise period of time and location
from which said applicant intends to transact business, the approximate
value of the goods, wares, and merchandise to be offered for sale or
sold, and such other information as the Indiana department of state
revenue of the state of Indiana or its successor may request or by
regulation require.
(g) Said application shall be verified.
SOURCE: IC 27-1-18-2; (02)IN1003.1.198. -->
SECTION 198. IC 27-1-18-2, AS AMENDED BY P.L.144-2000,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 2. (a) Every insurance company
not
organized under the laws of this state and each domestic
company
electing to be taxed under this section, and doing business within this
state shall, on or before March 1 of each year, report to the department,
under the oath of the president and secretary, the gross amount of all
premiums received by it on policies of insurance covering risks within
this state, or in the case of marine or transportation risks, on policies
made, written, or renewed within this state during the twelve (12)
month period ending on December 31 of the preceding calendar year.
From the amount of gross premiums described in this subsection shall
be deducted:
(1) considerations received for reinsurance of risks within this state
from companies authorized to transact an insurance business in
this state;
(2) the amount of dividends paid or credited to resident insureds,
or used to reduce current premiums of resident insureds;
(3) the amount of premiums actually returned to residents on
account of applications not accepted or on account of policies not
delivered; and
(4) the amount of unearned premiums returned on account of the
cancellation of policies covering risks within the state.
(b) A company shall be taxed under this section only in
each calendar year with respect to which it files a notice of election.
The notice of election shall be filed with the insurance commissioner
and the commissioner of the department of state revenue on or before
November 30 in each year and shall state that the company
elects to submit to the tax imposed by this section with respect to the
calendar year commencing January 1 next following the filing of the
notice. The exemption from license fees, privilege, or other taxes
accorded by this section to insurance companies not organized under
the laws of this state and doing business within this state which are
taxed under this chapter shall be applicable to each company
in each calendar year with respect to which it is taxed under this
section. In each calendar year with respect to which a company has not elected to be taxed under this section it shall be taxed
without regard to this section.
(c) (b) For the privilege of doing business in this state, every
insurance company required to file the report provided in this section
shall pay into the treasury of this state an amount equal to the excess,
if any, of the gross premiums over the allowable deductions multiplied
by the following rate for the year that the report covers:
(1) For 2000, two percent (2%).
(2) For 2001, one and nine-tenths percent (1.9%).
(3) For 2002, one and eight-tenths percent (1.8%).
(4) For 2003, one and seven-tenths percent (1.7%).
(5) For 2004, one and five-tenths percent (1.5%).
(6) For 2005 and thereafter, one and three-tenths percent (1.3%).
(d) (c) Payments of the tax imposed by this section shall be made on
a quarterly estimated basis. The amounts of the quarterly installments
shall be computed on the basis of the total estimated tax liability for the
current calendar year and the installments shall be due and payable on
or before April 15, June 15, September 15, and December 15, of the
current calendar year.
(e) (d) Any balance due shall be paid in the next succeeding calendar
year at the time designated for the filing of the annual report with the
department.
(f) (e) Any overpayment of the estimated tax during the preceding
calendar year shall be allowed as a credit against the liability for the
first installment of the current calendar year.
(g) (f) In the event
a an insurance company
subject to taxation under
this section fails to make any quarterly payment in an amount equal to
at least:
(1) twenty-five percent (25%) of the total tax paid during the
preceding calendar year; or
(2) twenty percent (20%) of the actual tax for the current calendar
year;
the company shall be liable, in addition to the amount due, for interest
in the amount of one percent (1%) of the amount due and unpaid for
each month or part of a month that the amount due, together with
interest, remains unpaid. This interest penalty shall be exclusive of and
in addition to any other fee, assessment, or charge made by the
department.
(h) (g) The taxes under this article shall be in lieu of all license fees
or privilege or other tax levied or assessed by this state or by any
municipality, county, or other political subdivision of this state. No
municipality, county, or other political subdivision of this state shall
impose any license fee or privilege or other tax upon any insurance
company or any of its agents for the privilege of doing an insurance
business therein, except the tax authorized by IC 22-12-6-5. However,
the taxes authorized under IC 22-12-6-5 shall be credited against the
taxes provided under this chapter. This section shall not be construed
to prohibit the levy and collection of state, county, or municipal taxes
upon real and tangible personal property of such company, or to
prohibit the levy of any retaliatory tax, fine, penalty, or fee provided by
law. However, all insurance companies, foreign or domestic, paying
taxes in this state predicated in part on their premium income from
policies sold and premiums received in Indiana shall have the same
rights and privileges from further taxation and shall be given the same
credits wherever applicable as those set out for those companies paying
only a tax on premiums as set out in this section.
(i) (h) Any insurance company failing or refusing, for more than
thirty (30) days, to render an accurate account of its premium receipts
as provided in this section and pay the tax due thereon shall be subject
to a penalty of one hundred dollars ($100) for each additional day such
report and payment shall be delayed, not to exceed a maximum penalty
of ten thousand dollars ($10,000). The penalty may be ordered by the
commissioner after a hearing under IC 4-21.5-3. The commissioner
may revoke all authority of such defaulting company to do business
within this state, or suspend such authority during the period of such
default, in the discretion of the commissioner.
SOURCE: IC 27-6-8-15; (02)IN1003.1.199. -->
SECTION 199. IC 27-6-8-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 15. (a) Member
insurers, which during any preceding calendar year shall have paid one
(1) or more assessments levied pursuant to section 7 of this chapter,
shall be allowed a credit against premium taxes, corporate gross
income taxes, adjusted gross income taxes, supplemental corporate net
income tax, or any combination thereof, or similar taxes upon revenue
or income of member insurers which may be imposed by the state, up
to twenty percent (20%) of the assessment described in section 7 of this
chapter for each calendar year following the year the assessment was
paid until the aggregate of all assessments paid to the guaranty
association shall have been offset by either credits against such taxes
or refunds from the association. The provisions herein are applicable
to all assessments levied after the passage of this article.
(b) To the extent a member insurer elects not to utilize the tax credits
authorized by subsection (a), the member insurer may utilize the
provisions of this subsection (c) as a secondary method of recoupment.
(c) The rates and premiums charged for insurance policies to which
this chapter applies shall include amounts sufficient to recoup a sum
equal to the amounts paid to the association by the member insurer less
any amounts returned to the member insurer by the association and the
rates shall not be deemed excessive because they contain an amount
reasonably calculated to recoup assessments paid by the member
insurer.
SOURCE: IC 27-8-8-16; (02)IN1003.1.200. -->
SECTION 200. IC 27-8-8-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 16. Member
insurers who, during any preceding calendar year, have paid one (1) or
more assessments levied under this chapter may either:
(1) take as a credit against premium taxes,
gross income taxes,
adjusted gross income taxes,
supplemental corporate net income
tax, or any combination of them or similar taxes upon revenue or
income of member insurers that may be imposed by Indiana up to
twenty percent (20%) of an assessment described in section 6 of
this chapter for each calendar year following the year in which
those assessments were paid until the aggregate of those
assessments have been offset by either credits against those taxes
or refunds from the association; or
(2) include in the rates and premiums charged for insurance
policies to which this chapter applies amounts sufficient to recoup
a sum equal to the amounts paid to the association by the member
less any amounts returned to the member insurer by the association
and the rates are not excessive by virtue of including an amount
reasonably calculated to recoup assessments paid by the member.
SOURCE: IC 27-8-10-2.1; (02)IN1003.1.201. -->
SECTION 201. IC 27-8-10-2.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2.1. (a) There is
established a nonprofit legal entity to be referred to as the Indiana
comprehensive health insurance association, which must assure that
health insurance is made available throughout the year to each eligible
Indiana resident applying to the association for coverage. All carriers,
health maintenance organizations, limited service health maintenance
organizations, and self-insurers providing health insurance or health
care services in Indiana must be members of the association. The
association shall operate under a plan of operation established and
approved under subsection (c) and shall exercise its powers through a
board of directors established under this section.
(b) The board of directors of the association consists of seven (7)
members whose principal residence is in Indiana selected as follows:
(1) Three (3) members to be appointed by the commissioner from
the members of the association, one (1) of which must be a
representative of a health maintenance organization.
(2) Two (2) members to be appointed by the commissioner shall be
consumers representing policyholders.
(3) Two (2) members shall be the state budget director or designee
and the commissioner of the department of insurance or designee.
The commissioner shall appoint the chairman of the board, and the
board shall elect a secretary from its membership. The term of office
of each appointed member is three (3) years, subject to eligibility for
reappointment. Members of the board who are not state employees may
be reimbursed from the association's funds for expenses incurred in
attending meetings. The board shall meet at least semiannually, with
the first meeting to be held not later than May 15 of each year.
(c) The association shall submit to the commissioner a plan of
operation for the association and any amendments to the plan necessary
or suitable to assure the fair, reasonable, and equitable administration
of the association. The plan of operation becomes effective upon
approval in writing by the commissioner consistent with the date on
which the coverage under this chapter must be made available. The
commissioner shall, after notice and hearing, approve the plan of
operation if the plan is determined to be suitable to assure the fair,
reasonable, and equitable administration of the association and
provides for the sharing of association losses on an equitable,
proportionate basis among the member carriers, health maintenance
organizations, limited service health maintenance organizations, and
self-insurers. If the association fails to submit a suitable plan of
operation within one hundred eighty (180) days after the appointment
of the board of directors, or at any time thereafter the association fails
to submit suitable amendments to the plan, the commissioner shall
adopt rules under IC 4-22-2 necessary or advisable to implement this
section. These rules are effective until modified by the commissioner
or superseded by a plan submitted by the association and approved by
the commissioner. The plan of operation must:
(1) establish procedures for the handling and accounting of assets
and money of the association;
(2) establish the amount and method of reimbursing members of
the board;
(3) establish regular times and places for meetings of the board of
directors;
(4) establish procedures for records to be kept of all financial
transactions, and for the annual fiscal reporting to the
commissioner;
(5) establish procedures whereby selections for the board of
directors will be made and submitted to the commissioner for
approval;
(6) contain additional provisions necessary or proper for the
execution of the powers and duties of the association; and
(7) establish procedures for the periodic advertising of the general
availability of the health insurance coverages from the association.
(d) The plan of operation may provide that any of the powers and
duties of the association be delegated to a person who will perform
functions similar to those of this association. A delegation under this
section takes effect only with the approval of both the board of
directors and the commissioner. The commissioner may not approve a
delegation unless the protections afforded to the insured are
substantially equivalent to or greater than those provided under this
chapter.
(e) The association has the general powers and authority enumerated
by this subsection in accordance with the plan of operation approved
by the commissioner under subsection (c). The association has the
general powers and authority granted under the laws of Indiana to
carriers licensed to transact the kinds of health care services or health
insurance described in section 1 of this chapter and also has the
specific authority to do the following:
(1) Enter into contracts as are necessary or proper to carry out this
chapter, subject to the approval of the commissioner.
(2) Sue or be sued, including taking any legal actions necessary or
proper for recovery of any assessments for, on behalf of, or against
participating carriers.
(3) Take legal action necessary to avoid the payment of improper
claims against the association or the coverage provided by or
through the association.
(4) Establish a medical review committee to determine the
reasonably appropriate level and extent of health care services in
each instance.
(5) Establish appropriate rates, scales of rates, rate classifications
and rating adjustments, such rates not to be unreasonable in
relation to the coverage provided and the reasonable operational
expenses of the association.
(6) Pool risks among members.
(7) Issue policies of insurance on an indemnity or provision of
service basis providing the coverage required by this chapter.
(8) Administer separate pools, separate accounts, or other plans or
arrangements considered appropriate for separate members or
groups of members.
(9) Operate and administer any combination of plans, pools, or
other mechanisms considered appropriate to best accomplish the
fair and equitable operation of the association.
(10) Appoint from among members appropriate legal, actuarial,
and other committees as necessary to provide technical assistance
in the operation of the association, policy and other contract
design, and any other function within the authority of the
association.
(11) Hire an independent consultant.
(12) Develop a method of advising applicants of the availability of
other coverages outside the association and may promulgate a list
of health conditions the existence of which would deem an
applicant eligible without demonstrating a rejection of coverage by
one (1) carrier.
(13) Provide for the use of managed care plans for insureds,
including the use of:
(A) health maintenance organizations; and
(B) preferred provider plans.
(14) Solicit bids directly from providers for coverage under this
chapter.
(f) Rates for coverages issued by the association may not be
unreasonable in relation to the benefits provided, the risk experience,
and the reasonable expenses of providing the coverage. Separate scales
of premium rates based on age apply for individual risks. Premium
rates must take into consideration the extra morbidity and
administration expenses, if any, for risks insured in the association. The
rates for a given classification may not be more than one hundred fifty
percent (150%) of the average premium rate for that class charged by
the five (5) carriers with the largest premium volume in the state during
the preceding calendar year. In determining the average rate of the five
(5) largest carriers, the rates charged by the carriers shall be actuarially
adjusted to determine the rate that would have been charged for
benefits identical to those issued by the association. All rates adopted
by the association must be submitted to the commissioner for approval.
(g) Following the close of the association's fiscal year, the association
shall determine the net premiums, the expenses of administration, and
the incurred losses for the year. Any net loss shall be assessed by the
association to all members in proportion to their respective shares of
total health insurance premiums, excluding premiums for Medicaid
contracts with the state of Indiana, received in Indiana during the
calendar year (or with paid losses in the year) coinciding with or ending
during the fiscal year of the association or any other equitable basis as
may be provided in the plan of operation. For self-insurers, health
maintenance organizations, and limited service health maintenance
organizations that are members of the association, the proportionate
share of losses must be determined through the application of an
equitable formula based upon claims paid, excluding claims for
Medicaid contracts with the state of Indiana, or the value of services
provided. In sharing losses, the association may abate or defer in any
part the assessment of a member, if, in the opinion of the board,
payment of the assessment would endanger the ability of the member
to fulfill its contractual obligations. The association may also provide
for interim assessments against members of the association if necessary
to assure the financial capability of the association to meet the incurred
or estimated claims expenses or operating expenses of the association
until the association's next fiscal year is completed. Net gains, if any,
must be held at interest to offset future losses or allocated to reduce
future premiums. Assessments must be determined by the board
members specified in subsection (b)(1), subject to final approval by the
commissioner.
(h) The association shall conduct periodic audits to assure the general
accuracy of the financial data submitted to the association, and the
association shall have an annual audit of its operations by an
independent certified public accountant.
(i) The association is subject to examination by the department of
insurance under IC 27-1-3.1. The board of directors shall submit, not
later than March 30 of each year, a financial report for the preceding
calendar year in a form approved by the commissioner.
(j) All policy forms issued by the association must conform in
substance to prototype forms developed by the association, must in all
other respects conform to the requirements of this chapter, and must be
filed with and approved by the commissioner before their use.
(k) The association may not issue an association policy to any
individual who, on the effective date of the coverage applied for, does
not meet the eligibility requirements of section 5.1 of this chapter.
(l) The association shall pay an agent's referral fee of twenty-five
dollars ($25) to each insurance agent who refers an applicant to the
association if that applicant is accepted.
(m) The association and the premium collected by the association
shall be exempt from the premium tax, the gross income tax, the
adjusted gross income tax, supplemental corporate net income, or any
combination of these or similar taxes upon revenues or income that
may be imposed by the state.
(n) Members who after July 1, 1983, during any calendar year, have
paid one (1) or more assessments levied under this chapter may either:
(1) take a credit against premium taxes, gross income taxes,
adjusted gross income taxes, supplemental corporate net income
taxes, or any combination of these or similar taxes upon revenues
or income of member insurers that may be imposed by the state, up
to the amount of the taxes due for each calendar year in which the
assessments were paid and for succeeding years until the aggregate
of those assessments have been offset by either credits against
those taxes or refunds from the association; or
(2) any member insurer may include in the rates for premiums
charged for insurance policies to which this chapter applies
amounts sufficient to recoup a sum equal to the amounts paid to
the association by the member less any amounts returned to the
member insurer by the association, and the rates shall not be
deemed excessive by virtue of including an amount reasonably
calculated to recoup assessments paid by the member.
(o) The association shall provide for the option of monthly collection
of premiums.
SOURCE: IC 27-13-18-2; (02)IN1003.1.202. -->
SECTION 202. IC 27-13-18-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. (a) If for any
reason the plan of the health maintenance organization under
IC 27-13-16 does not provide for continuation of benefits as required
by IC 27-13-16-1, the liquidator shall assess, or cause to be assessed,
each licensed health maintenance organization doing business in
Indiana. The amount that each licensed health maintenance
organization is assessed must be based on the ratio of the amount of all
subscriber premiums received by the health maintenance organization
for contracts issued in Indiana for the previous calendar year to the
amount of the total subscriber premiums received by all licensed health
maintenance organizations for contracts issued in Indiana for the
previous calendar year.
(b) The total assessments of health maintenance organizations under
subsection (a) must equal an amount sufficient to provide for
continuation of benefits as required by IC 27-13-16-1 to enrollees
covered under contracts issued by the health maintenance organization
to subscribers located in Indiana, and to pay administrative expenses.
(c) The total amount of all assessments to be paid by a health
maintenance organization in any one (1) calendar year may not exceed
one percent (1%) of the premiums received by the health maintenance
organization from business in Indiana during the calendar year
preceding the assessment.
(d) If the total amount of all assessments in any one (1) calendar year
does not provide an amount sufficient to meet the requirements of
subsection (a), additional funds must be assessed in succeeding
calendar years.
(e) Health maintenance organizations that, during any preceding
calendar year, have paid one (1) or more assessments levied under this
section may either:
(1) take as a credit against
gross income taxes, adjusted gross
income taxes
supplemental corporate net income taxes, or any
combination of these, or similar taxes upon revenue or income of
health maintenance organizations that may be imposed by Indiana
up to twenty percent (20%) of any assessment described in this
section for each calendar year following the year in which those
assessments were paid until the aggregate of those assessments
have been offset; or
(2) include in the premiums charged for coverage to which this
article applies amounts sufficient to recoup a sum equal to the
amounts paid in assessments as long as the premiums are not
excessive by virtue of including an amount reasonably calculated
to recoup assessments paid by the health maintenance
organization.
SOURCE: IC 29-2-2-1; (02)IN1003.1.203. -->
SECTION 203. IC 29-2-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. (a) In all
counties of this state containing a voting population of over seven
thousand (7,000), as shown by the vote cast for secretary of state at the
last preceding election, the judge of the circuit court of each of said
counties, when he shall find:
(1) that the probate business of his court requires it;
(2) that the interests of heirs under the age of eighteen (18) years
and other beneficiaries of estates, guardianships, receiverships, and
other trusts pending in said court will be protected and subserved
thereby; and
(3) that the same is demanded for the proper protection of such
interests;
shall cause such finding to be entered of record, and thereupon shall
appoint some competent person as probate commissioner of such court.
(b) In such finding and order of appointment, on proof first heard in
open court, the judge shall fix and specify the annual salary of such
commissioner. and the time of payment thereof and shall thereupon
cause to be certified to the auditor of such county a copy of such
finding and order, which shall be sufficient authority for said auditor
to draw his warrant for the payment thereof at the times and in the
amounts in said record set forth.
SOURCE: IC 29-2-2-2; (02)IN1003.1.204. -->
SECTION 204. IC 29-2-2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. Said
commissioner shall take and subscribe an oath for the faithful
discharge of his the commissioner's duties, and shall hold his office
for the term of four (4) years, subject to the provisions of this chapter,
and for his services as such commissioner, the commissioner shall
receive or be allowed no fees, emoluments, or compensation whatever
other than the salary fixed by said court, and required to be paid out of
the treasury of said county as aforesaid, and which salary shall not be
increased during his said the commissioner's term of office.
SOURCE: IC 29-3-3-3; (02)IN1003.1.205. -->
SECTION 205. IC 29-3-3-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. Except as
otherwise determined in a dissolution of marriage proceeding, a
custody proceeding, or in some other proceeding authorized by law,
including a proceeding under section 6 of this chapter or another
proceeding under this article, and unless a minor is married, the parents
of the minor jointly (or the survivor if one (1) parent is deceased), if not
an incapacitated person, have, without the appointment of a guardian,
giving of bond, or order or confirmation of court, the right to custody
of the person of the minor and the power to execute the following on
behalf of the minor:
(1) Consent to the application of subsection (c) of Section 2032A
of the Internal Revenue Code, which imposes personal liability for
payment of the tax under that Section.
(2) Consent to the application of Section 6324A of the Internal
Revenue Code, which attaches a lien to property to secure payment
of taxes deferred under Section 6166 of the Internal Revenue Code.
(3) Any other consents, waivers, or powers of attorney provided for
under the Internal Revenue Code.
(4) Waivers of notice permissible with reference to proceedings
under IC 29-1.
(5) Consents, waivers of notice, or powers of attorney under any
statute, including the Indiana inheritance tax law (IC 6-4.1) the
Indiana gross income tax law (IC 6-2.1), and the Indiana adjusted
gross income tax law (IC 6-3).
(6) Consent to unsupervised administration as provided in
IC 29-1-7.5.
(7) Federal and state income tax returns.
(8) Consent to medical or other professional care, treatment, or
advice for the minor's health and welfare.
SOURCE: IC 31-31-8-3; (02)IN1003.1.206. -->
SECTION 206. IC 31-31-8-3, AS AMENDED BY P.L.273-1999,
SECTION 96, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 3. (a) The juvenile court may establish
juvenile detention and shelter care facilities for children, except as
provided by IC 31-31-9.
(b) The court may contract with other agencies to provide juvenile
detention and shelter care facilities.
(c) If the juvenile court operates the juvenile detention and shelter
care facilities, the judge shall appoint staff and determine the budgets.
(d) The county shall pay all expenses. The expenses for the juvenile
detention facility shall be paid from the county general fund. Payment
of the expenses for the juvenile detention facility may not be paid from
the county family and children's fund established by IC 12-19-7-3.
SOURCE: IC 31-31-8-4; (02)IN1003.1.207. -->
SECTION 207. IC 31-31-8-4, AS AMENDED BY P.L.273-1999,
SECTION 97, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 4. (a) This section applies to a county having
a population of more than one hundred seven thousand (107,000) but
less than one hundred eight thousand (108,000).
(b) Notwithstanding section 3 of this chapter, the juvenile court shall
operate a juvenile detention facility or juvenile shelter care facility
established in the county. However, the county legislative body shall
determine the budget for the juvenile detention facility or juvenile
shelter care facility. The expenses for the juvenile detention facility
shall be paid from the county general fund. Payment of the expenses for
the juvenile detention facility may not be paid from the county family
and children's fund established by IC 12-19-7-3.
SOURCE: IC 31-34-18-1.3; (02)IN1003.1.208. -->
SECTION 208. IC 31-34-18-1.3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1.3. (a) The
individuals participating in a meeting described in section 1.1 of this
chapter shall assist the person preparing the report in recommending
the care, treatment, rehabilitation, or placement of the child.
(b) The individuals shall inform the person preparing the report of
resources and programs that are available for the child.
(c) The probation officer or caseworker shall collect, maintain,
and complete financial eligibility forms designated by the director
to assist in obtaining federal reimbursement and other
reimbursement.
SOURCE: IC 31-34-18-3; (02)IN1003.1.209. -->
SECTION 209. IC 31-34-18-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The probation
officer or caseworker shall also collect information and prepare a
financial report, in the form prescribed by the division, on the parent
or the estate of the child to assist the juvenile court and the county
office in:
(1) determining the person's financial responsibility; and
(2) obtaining federal reimbursement;
for services provided for the child or the person.
SOURCE: IC 31-34-24-4; (02)IN1003.1.210. -->
SECTION 210. IC 31-34-24-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) Before
March 1, 1998, each county shall establish a team to develop a plan as
described in this chapter.
(b) The team is composed of the following members, each of whom
serves at the pleasure of the member's appointing authority:
(1) Two (2) members appointed by the judge or judges of the
juvenile court, one (1) of whom is a representative of the probation
department.
(2) Two (2) members appointed by the director of the county office
as follows:
(A) One (1) is a member of the child welfare staff of the county
office.
(B) One (1) is either:
(i) an interested resident of the county; or
(ii) a representative of a social service agency;
who knows of child welfare needs and services available to
residents of the county.
(3) One (1) member appointed by the superintendent of the largest
school corporation in the county.
(4) If:
(A) two (2) school corporations are located within the county,
one (1) member appointed by the superintendent of the second
largest school corporation in the county; or
(B) more than two (2) school corporations are located within the
county, one (1) member appointed by the county fiscal body as
a representative of school corporations other than the largest
school corporation in the county.
(5) One (1) member appointed by the county fiscal body.
(6) (5) One (1) member representing the community mental health
center (as defined under IC 12-7-2-38) serving the county,
appointed by the director of the community mental health center.
However, if more than one (1) community mental health center
serves the county, the member shall be appointed by the county
fiscal body.
(7) (6) One (1) or more additional members appointed by the
chairperson of the team, county director, from among interested
or knowledgeable residents of the community or representatives of
agencies providing social services to or for children in the county.
SOURCE: IC 31-34-24-8; (02)IN1003.1.211. -->
SECTION 211. IC 31-34-24-8, AS AMENDED BY P.L.273-1999,
SECTION 101, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 8. In preparing the plan, the
team shall review and consider existing publicly and privately funded
programs that are available or that could be made available in the
county to provide supportive services to or for the benefit of children
described in section 3 of this chapter without removing the child from
the family home, including programs funded through the following:
(1) Title IV-B of the Social Security Act (42 U.S.C. 620 et seq.).
(2) Title IV-E of the Social Security Act (42 U.S.C. 670 et seq.).
(3) Title XX of the Social Security Act (42 U.S.C. 1397 et seq.).
(4) The Child Abuse Prevention and Treatment Act (42 U.S.C.
5106 et seq.).
(5) Community corrections programs under IC 11-12.
(6) Special education programs under IC 20-1-6-19.
(7) All programs designed to prevent child abuse, neglect, or
delinquency, or to enhance child welfare and family preservation
administered by, or through funding provided by, the division of
family and children, county offices, prosecutors, or juvenile courts,
including child services and programs funded under IC 12-19-7
and IC 31-40.
(8) Probation user's fees under IC 31-40-2-1.
(9) Child advocacy fund under IC 12-17-17.
SOURCE: IC 31-34-24-11; (02)IN1003.1.212. -->
SECTION 212. IC 31-34-24-11, AS AMENDED BY P.L.273-1999,
SECTION 103, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 11. The director or the state
superintendent of public instruction may, not later than thirty (30) days
after receiving the plan, transmit to the team and the county fiscal body
director any comments, including recommendations for modification
of the plan, that the director or the state superintendent of public
instruction considers appropriate.
SOURCE: IC 31-34-24-12; (02)IN1003.1.213. -->
SECTION 213. IC 31-34-24-12, AS AMENDED BY P.L.273-1999,
SECTION 104, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 12. Not later than sixty (60)
days after receiving the plan, the county fiscal body director shall do
one (1) of the following:
(1) Approve the plan as submitted by the team.
(2) Approve the plan with amendments, modifications, or revisions
adopted by the county fiscal body.
(3) (2) Return the plan to the team with directions concerning:
(A) subjects for further study and reconsideration; and
(B) resubmission of a revised plan.
SOURCE: IC 31-34-24-13; (02)IN1003.1.214. -->
SECTION 214. IC 31-34-24-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 13. (a) Upon
receiving the initial plan and each revised or updated plan, the county
fiscal body director shall consider the plan in developing the family
and children's fund budget for the delivery of child services in the
county.
(b) The county fiscal body may appropriate from the family and
children's fund any amounts necessary to provide funding to implement
the plan.
SOURCE: IC 31-34-24-14; (02)IN1003.1.215. -->
SECTION 215. IC 31-34-24-14, AS AMENDED BY P.L.273-1999,
SECTION 105, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 14. (a) The team shall meet at
least one (1) time each year to do the following:
(1) Develop, review, or revise a strategy that identifies:
(A) the manner in which prevention and early intervention
services will be provided or improved;
(B) how local collaboration will improve children's services; and
(C) how different funds can be used to serve children and
families more effectively.
(2) Reorganize as needed and select its vice chairperson for the
ensuing year.
(3) Review the implementation of the plan and prepare revisions,
additions, or updates of the plan that the team considers necessary
or appropriate to improve the quality and efficiency of early
intervention child welfare services provided in accordance with the
plan.
(4) Prepare and submit to the county fiscal body director and the
superintendent of public instruction a report on the operations
of the plan during the preceding year and a revised and updated
plan for the ensuing year.
(b) The chairperson or vice chairperson of the team or the county
fiscal body may convene any additional meetings of the team that are,
in the chairperson's or vice chairperson's opinion, necessary or
appropriate.
SOURCE: IC 31-34-24-15; (02)IN1003.1.216. -->
SECTION 216. IC 31-34-24-15, AS AMENDED BY P.L.273-1999,
SECTION 106, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 15. The team or the county
fiscal body shall transmit copies of the plan, each annual report, and
each revised plan to the following:
(1) The director.
(2) The state superintendent of public instruction.
(3) The county office.
(4) The juvenile court.
(5) The superintendent of each public school corporation in the
county.
(6) The local step ahead council.
(7) Any public or private agency that:
(A) provides services to families and children in the county that
requests information about the plan; or
(B) the team has identified as a provider of services relevant to
the plan.
SOURCE: IC 31-34-24-16; (02)IN1003.1.217. -->
SECTION 217. IC 31-34-24-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 16. The team
or
the county fiscal body shall publicize to residents of the county the
existence and availability of the plan.
SOURCE: IC 31-37-24-4; (02)IN1003.1.218. -->
SECTION 218. IC 31-37-24-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) Before
March 1, 1998, each county shall establish a team to develop a plan as
described in this chapter.
(b) The team is composed of the following members, each of whom
serves at the pleasure of the member's appointing authority:
(1) Two (2) members appointed by the judge or judges of the
juvenile court, one (1) of whom is a representative of the probation
department.
(2) Two (2) members appointed by the director of the county office
as follows:
(A) One (1) is a member of the child welfare staff of the county
office.
(B) One (1) is either:
(i) an interested resident of the county; or
(ii) a representative of a social service agency;
who knows of child welfare needs and services available to
residents of the county.
(3) One (1) member appointed by the superintendent of the largest
school corporation in the county.
(4) If:
(A) two (2) school corporations are located within the county,
one (1) member appointed by the superintendent of the second
largest school corporation in the county; or
(B) more than two (2) school corporations are located within the
county, one (1) member appointed by the county fiscal body as
a representative of school corporations other than the largest
school corporation in the county.
(5) One (1) member appointed by the county fiscal body.
(6) (5) One (1) member representing the community mental health
center (as defined under IC 12-7-2-38) serving the county,
appointed by the director of the community mental health center.
However, if more than one (1) community mental health center
serves the county, the member shall be appointed by the county
fiscal body. director.
(7) (6) One (1) or more additional members appointed by the
chairperson of the team, county director, from among interested
or knowledgeable residents of the community or representatives of
agencies providing social services to or for children in the county.
SOURCE: IC 31-37-24-5; (02)IN1003.1.219. -->
SECTION 219. IC 31-37-24-5, AS AMENDED BY P.L.273-1999,
SECTION 110, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 5. If a county has in existence
a committee, council, or other organized group that includes
representatives of all of the appointing authorities described in section
4 of this chapter, the county fiscal body director may elect to designate
that existing organization as the county's team for purposes of this
chapter.
SOURCE: IC 31-37-24-8; (02)IN1003.1.220. -->
SECTION 220. IC 31-37-24-8, AS AMENDED BY P.L.273-1999,
SECTION 113, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 8. In preparing the plan, the
team shall review and consider existing publicly and privately funded
programs that are available or that could be made available in the
county to provide supportive services to or for the benefit of children
described in section 3 of this chapter without removing the child from
the family home, including programs funded through the following:
(1) Title IV-B of the Social Security Act (42 U.S.C. 620 et seq.).
(2) Title IV-E of the Social Security Act (42 U.S.C. 670 et seq.).
(3) Title XX of the Social Security Act (42 U.S.C. 1397 et seq.).
(4) The Child Abuse Prevention and Treatment Act (42 U.S.C.
5106 et seq.).
(5) Community corrections programs under IC 11-12.
(6) Special education programs under IC 20-1-6-19.
(7) All programs designed to prevent child abuse, neglect, or
delinquency, or to enhance child welfare and family preservation
administered by, or through funding provided by, the division of
family and children, county offices, prosecutors, or juvenile courts,
including child services and programs funded under IC 12-19-7
and IC 31-40.
(8) Probation user's fees under IC 31-40-2-1.
(9) The child advocacy fund under IC 12-17-17.
SOURCE: IC 31-37-24-11; (02)IN1003.1.221. -->
SECTION 221. IC 31-37-24-11, AS AMENDED BY P.L.273-1999,
SECTION 115, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 11. The director or the state
superintendent of public instruction may, not later than thirty (30) days
after receiving the plan, transmit to the team and the county fiscal body
director any comments, including recommendations for modification
of the plan, that the director or the state superintendent of public
instruction considers appropriate.
SOURCE: IC 31-37-24-12; (02)IN1003.1.222. -->
SECTION 222. IC 31-37-24-12, AS AMENDED BY P.L.273-1999,
SECTION 116, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 12. Not later than sixty (60)
days after receiving the plan, the county fiscal body director shall do
one (1) of the following:
(1) Approve the plan as submitted by the team.
(2) Approve the plan with amendments, modifications, or revisions
adopted by the county fiscal body.
(3) (2) Return the plan to the team with directions concerning:
(A) subjects for further study and reconsideration; and
(B) resubmission of a revised plan.
SOURCE: IC 31-37-24-13; (02)IN1003.1.223. -->
SECTION 223. IC 31-37-24-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 13. (a) Upon
receiving the initial plan and each revised or updated plan, the county
fiscal body director shall consider the plan in developing the family
and children's fund budget for the delivery of child services in the
county.
(b) The county fiscal body may appropriate from the family and
children's fund any amounts necessary to provide funding to implement
the plan.
SOURCE: IC 31-37-24-14; (02)IN1003.1.224. -->
SECTION 224. IC 31-37-24-14, AS AMENDED BY P.L.273-1999,
SECTION 117, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 14. (a) The team shall meet at
least one (1) time each year to do the following:
(1) Develop, review, or revise a strategy that identifies:
(A) the manner in which prevention and early intervention
services will be provided or improved;
(B) how local collaboration will improve children's services; and
(C) how different funds can be used to serve children and
families more effectively.
(2) Reorganize as needed and select its vice chairperson for the
ensuing year.
(3) Review the implementation of the plan and prepare revisions,
additions, or updates of the plan that the team considers necessary
or appropriate to improve the quality and efficiency of early
intervention child welfare services provided in accordance with the
plan.
(4) Prepare and submit to the county fiscal body director and the
state superintendent of public instruction a report on the
operations of the plan during the preceding year and a revised and
updated plan for the ensuing year.
(b) The chairperson or vice chairperson of the team or the county
fiscal body may convene any additional meetings of the team that are,
in the chairperson's or vice chairperson's opinion, necessary or
appropriate.
SOURCE: IC 31-37-24-15; (02)IN1003.1.225. -->
SECTION 225. IC 31-37-24-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 15. The team or
the county fiscal body shall transmit copies of the initial plan, each
annual report, and each revised plan to the following:
(1) The director.
(2) The state superintendent of public instruction.
(3) The county office.
(4) The juvenile court.
(5) The superintendent of each public school corporation in the
county.
(6) The local step ahead council.
(7) Any public or private agency that:
(A) provides services to families and children in the county that
requests information about the plan; or
(B) the team has identified as a provider of services relevant to
the plan.
SOURCE: IC 31-37-24-16; (02)IN1003.1.226. -->
SECTION 226. IC 31-37-24-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 16. The team or
the county fiscal body shall publicize to residents of the county the
existence and availability of the plan.
SOURCE: IC 31-40-1-1; (02)IN1003.1.227. -->
SECTION 227. IC 31-40-1-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. This article
applies to a financial burden sustained by a county or the division as
the result of costs paid by the county or the division under section 2 of
this chapter, including costs resulting from the institutional placement
of a child adjudicated a delinquent child or a child in need of services.
SOURCE: IC 31-40-1-2; (02)IN1003.1.228. -->
SECTION 228. IC 31-40-1-2, AS AMENDED BY P.L.273-1999,
SECTION 119, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 2. (a) As used in this section,
"per diem" means the amount payable for the cost of support and
maintenance of a child placed by, or placed with the approval of,
a juvenile court in a facility other than the home of the child's
parent or guardian, including the cost of the items that are
included in foster care maintenance payments (as defined in 42
U.S.C. 675(4)), or that would be included if the child were eligible
for assistance under Title IV-E of the Social Security Act (42
U.S.C. 670 et seq.).
(b) The county division shall pay from the county family and
children's state general fund the cost of:
(1) any per diem and any services ordered by the juvenile court
for any child or the child's parent, guardian, or custodian, other
than secure detention; except as provided in subsection (c); and
(2) returning a child under IC 31-37-23.
(c) The county shall pay from the county general fund the cost of
any per diem for a child adjudicated a delinquent child under
IC 31-37, or for a child for whom a program of informal
adjustment has been implemented under IC 31-37-9, if the child is
placed in a secure facility that is not a secure private facility.
(b) (d) The county fiscal body shall provide sufficient money to meet
the court's requirements.
SOURCE: IC 31-40-1-3; (02)IN1003.1.229. -->
SECTION 229. IC 31-40-1-3, AS AMENDED BY P.L.273-1999,
SECTION 120, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) A parent or guardian of
the estate of a child adjudicated a delinquent child or a child in need of
services is financially responsible as provided in this chapter (or
IC 31-6-4-18(e) before its repeal) for any services ordered by the court.
(b) Each parent of a child alleged to be a child in need of services or
alleged to be a delinquent child shall, before a dispositional hearing,
furnish the court with an accurately completed and current child
support obligation worksheet on the same form that is prescribed by the
Indiana supreme court for child support orders.
(c) At:
(1) a detention hearing;
(2) a hearing that is held after the payment of costs by a county
under section 2 of this chapter (or IC 31-6-4-18(b) before its
repeal);
(3) the dispositional hearing; or
(4) any other hearing to consider modification of a dispositional
decree;
the juvenile court shall order the child's parents or the guardian of the
child's estate to pay for or reimburse the county or the division for the
cost of services provided to the child or the parent or guardian unless
the court finds that the parent or guardian is unable to pay or that
justice would not be served by ordering payment from the parent or
guardian.
SOURCE: IC 31-40-1-5; (02)IN1003.1.230. -->
SECTION 230. IC 31-40-1-5, AS AMENDED BY P.L.273-1999,
SECTION 121, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) This section applies
whenever the court orders or approves removal of a child from the
home of a child's parent or guardian and placement of the child in a
child caring institution (as defined in IC 12-7-2-29), a foster family
home (as defined in IC 12-7-2-90), or the home of a relative of the
child that is not a foster family home.
(b) If an existing support order is in effect, the court shall order the
support payments to be assigned to the county office or the division
for the duration of the placement out of the home of the child's parent
or guardian. The court shall notify the court that:
(1) entered the existing support order; or
(2) had jurisdiction, immediately before the placement, to modify
or enforce the existing support order;
of the assignment and assumption of jurisdiction by the juvenile court
under this section.
(c) If an existing support order is not in effect, the court shall do the
following:
(1) Include in the order for removal or placement of the child an
assignment to the county office or the division, or confirmation of
an assignment that occurs or is required under applicable federal
law, of any rights to support, including support for the cost of any
medical care payable by the state under IC 12-15, from any parent
or guardian who has a legal obligation to support the child.
(2) Order support paid to the county office or the division by each
of the child's parents or the guardians of the child's estate to be
based on child support guidelines adopted by the Indiana supreme
court and for the duration of the placement of the child out of the
home of the child's parent or guardian, unless:
(A) the court finds that entry of an order based on the child
support guidelines would be unjust or inappropriate considering
the best interests of the child and other necessary obligations of
the child's family; or
(B) the county office does not make foster care maintenance
payments to the custodian of the child. For purposes of this
clause, "foster care maintenance payments" means any payments
for the cost of (in whole or in part) and the cost of providing
food, clothing, shelter, daily supervision, school supplies, a
child's personal incidentals, liability insurance with respect to a
child, and reasonable amounts for travel to the child's home for
visitation. In the case of a child caring institution, the term also
includes the reasonable costs of administration and operation of
the institution as are necessary to provide the items described in
this clause.
(3) If the court:
(A) does not enter a support order; or
(B) enters an order that is not based on the child support
guidelines;
the court shall make findings as required by 45 CFR 302.56(g).
(d) Payments in accordance with a support order assigned under
subsection (b) or entered under subsection (c) (or IC 31-6-4-18(f)
before its repeal) shall be paid through the clerk of the circuit court as
trustee for remittance to the county office.
(e) The Title IV-D agency shall establish, modify, or enforce a
support order assigned or entered by a court under this section in
accordance with IC 12-17-2 and 42 U.S.C. 654. The county office shall,
if requested, assist the Title IV-D agency in performing its duties under
this subsection.
(f) If the juvenile court terminates placement of a child out of the
home of the child's parent or guardian, the court shall:
(1) notify the court that:
(A) entered a support order assigned to the county office under
subsection (b); or
(B) had jurisdiction, immediately before the placement, to
modify or enforce the existing support order;
of the termination of jurisdiction of the juvenile court with respect
to the support order;
(2) terminate a support order entered under subsection (c) that
requires payment of support by a custodial parent or guardian of
the child, with respect to support obligations that accrue after
termination of the placement; or
(3) continue in effect, subject to modification or enforcement by a
court having jurisdiction over the obligor, a support order entered
under subsection (c) that requires payment of support by a
noncustodial parent or guardian of the estate of the child.
(g) The court may at or after a hearing described in section 3 of this
chapter order the child's parent or the guardian of the child's estate to
reimburse the county office or the division for all or any portion of the
expenses for services provided to or for the benefit of the child that are
paid from the county family and children's state general fund during
the placement of the child out of the home of the parent or guardian, in
addition to amounts reimbursed through payments in accordance with
a support order assigned or entered as provided in this section, subject
to applicable federal law.
SOURCE: IC 31-40-1-6; (02)IN1003.1.231. -->
SECTION 231. IC 31-40-1-6, AS ADDED BY P.L.273-1999,
SECTION 122, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 6. (a) The division
with the
approval of the county fiscal body, may contract with any of the
following, on terms and conditions with respect to compensation and
payment or reimbursement of expenses as the division may determine,
for the enforcement and collection of any parental reimbursement
obligation established by order entered by the court under section 3 or
5(g) of this chapter:
(1) The prosecuting attorney of the county that paid the cost of the
services ordered by the court, as provided in section 2 of this
chapter.
(2) An attorney for the county office that paid the cost of services
ordered by the court, if the attorney is not an employee of the
county office or the division.
(3) An attorney licensed to practice law in Indiana.
(b) A contract entered into under this section is subject to approval
under IC 4-13-2-14.1.
(c) Any fee payable to a prosecuting attorney under a contract under
subsection (a)(1) shall be deposited in the county general fund and
credited to a separate account identified as the prosecuting attorney's
child services collections account. The prosecuting attorney may
expend funds credited to the prosecuting attorney's child services
collections account, without appropriation, only for the purpose of
supporting and enhancing the functions of the prosecuting attorney in
enforcement and collection of parental obligations to reimburse the
county family and children's fund. state general fund.
SOURCE: IC 31-40-1-7; (02)IN1003.1.232. -->
SECTION 232. IC 31-40-1-7, AS ADDED BY P.L.273-1999,
SECTION 123, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 7. (a) Amounts received as
payment of support or reimbursement of the cost of services paid as
provided in this chapter shall be distributed in the following manner:
(1) If any part of the cost of services was paid from federal funds
under Title IV Part E of the Social Security Act (42 U.S.C. 671 et
seq.), the amounts received shall first be applied as provided in 42
U.S.C. 657 and 45 CFR 302.52.
(2) All amounts remaining after the distributions required by
subdivision (1) shall be deposited in the family and children's fund
(established by IC 12-19-7-3) of the county that paid the cost of the
services.
(b) Any money deposited in a county family and children's fund
under this section shall be reported to the division, in the form and
manner prescribed by the division, and shall be applied to the child
services budget compiled and adopted by the county director for the
next state fiscal year, in accordance with IC 12-19-7-6. state general
fund.
SOURCE: IC 31-40-2-1; (02)IN1003.1.233. -->
SECTION 233. IC 31-40-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1.
(a) Subject to
IC 31-40-1-3, a juvenile court may order each delinquent child who
receives supervision under IC 31-37-19 or the child's parent, guardian,
or custodian to pay to the probation department clerk:
(1) an initial probation user's fee of at least twenty-five dollars
($25) but not more than one hundred dollars ($100); and
(2) a probation user's fee of at least five dollars ($5) but not more
than fifteen dollars ($15) for each month the child receives
supervision.
(b) The probation department shall deposit the probation user's fees
paid under subsection (a) into the county supplemental juvenile
probation services fund.
SOURCE: IC 32-1-6-22; (02)IN1003.1.234. -->
SECTION 234. IC 32-1-6-22, AS AMENDED BY P.L.88-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 22. (a) Except as provided in subsection (d)
or (e), the co-owners are bound to contribute pro rata, in the
percentages computed according to section 7 of this chapter, toward the
expenses of administration and of maintenance and repair of the
general common areas and facilities, and, in the proper case, of the
limited common areas and facilities of the building, and toward any
other expense lawfully agreed upon.
(b) No co-owner may exempt himself from contributing toward such
expenses by waiver of the use or enjoyment of the common areas and
facilities or by abandonment of the condominium unit belonging to
him.
(c) All sums assessed by the association of co-owners shall be
established by using generally accepted accounting principles applied
on a consistent basis and shall include the establishment and
maintenance of a replacement reserve fund for capital expenditures and
replacement and repair of the common areas and facilities, which funds
shall be used for those purposes and not for usual and ordinary repair
expenses of the common areas and facilities. This fund for capital
expenditures and replacement and repair of common areas and
facilities shall be:
(1) maintained in a separate interest bearing account with a bank
or savings association authorized to conduct business in the county
in which the horizontal property regime is established; or
(2) invested in the same manner, and in the same types of
investments, in which the funds of a political subdivision may be
invested under IC 5-13-9 or as otherwise provided by law.
Assessments collected for contributions to this fund may not be subject
to
Indiana gross income tax or adjusted gross income tax.
(d) If the declaration so provides, the declarant or a developer (or a
successor in interest of either) that is a co-owner of unoccupied
condominium units offered for the first time for sale is excused from
contributing toward the expenses referred to in subsection (a) for those
units for a period of time that:
(1) is stated in the declaration;
(2) begins on the day that the declaration is recorded; and
(3) terminates no later than the first day of the twenty-fourth
calendar month following the month in which the closing of the
sale of the first condominium unit occurs.
However, if the expenses referred to in subsection (a) that are incurred
during the stated period exceed the amount assessed against the other
co-owners, then the declarant, developer, or successor shall pay the
excess.
(e) If the declaration does not contain the provisions referred to in
subsection (d), the declarant or a developer (or a successor in interest
of either) that is a co-owner of unoccupied condominium units offered
for the first time for sale is excused from contributing toward the
expenses referred to in subsection (a) for those units for a stated period
of time if the declarant, developer, or successor:
(1) has guaranteed to each purchaser (either in the purchase
contract, in the declaration, in the prospectus, or by an agreement
with a majority of the other co-owners) that the assessment for
those expenses will not increase over a stated dollar amount during
the stated period; and
(2) has obligated itself to pay any amount of those expenses
incurred during the stated period and not produced by the
assessments at the guaranteed level receivable from the other
co-owners.
SOURCE: IC 33-1-12-4; (02)IN1003.1.235. -->
SECTION 235. IC 33-1-12-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. Sitting in
committee, the judges of the courts in each county listed in section 2 of
this chapter shall determine the duties of the court administrator and
the court administrator shall perform such administrative duties as the
judges determine. The salary of the court administrator shall be
determined by a majority of the judges listed in section 2 of this chapter
in each county, sitting in committee. and said salary shall be paid by
the county upon the order of the majority of the committee of judges.
SOURCE: IC 33-1-12-5; (02)IN1003.1.236. -->
SECTION 236. IC 33-1-12-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. For the
implementation of this chapter
, the judges of the courts sitting in
committee may appoint additional personnel in sufficient number so
that they may be adequately served by the court administrator.
The
salaries of such additional personnel shall be paid by the county upon
the order of the committee of judges.
SOURCE: IC 33-1-18; (02)IN1003.1.237. -->
SECTION 237. IC 33-1-18 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 18. Court Expenditures
Sec. 1. Notwithstanding any other law, this chapter governs the
operations of the following courts:
(1) Circuit court.
(2) Superior court.
(3) Probate court.
(4) County court.
Sec. 2. As used in this chapter, "court" refers to a court
described in section 1 of this chapter.
Sec. 3. (a) In addition to the authority provided to a court under
IC 31 and this title to employ, manage, and fix the salary of a
judicial officer, a bailiff, a court reporter, a probation officer, and
other personnel (including an administrative officer) necessary to
transact the business of the court, a court may, individually or
jointly with another court, adopt rules to provide for the
administration of the court, including rules governing the
following:
(1) Legal representation for indigents.
(2) Budgetary matters of the court.
(3) Operation of the probation department.
(4) Employment and management of court administrative
officers.
(5) Appointment and management of court appointed special
advocates and guardians ad litem.
(6) Maintenance of an adequate law library.
(7) Cooperative efforts with other courts for establishing and
administering shared programs and facilities.
(b) The authority and rules of administration described in
subsection (a) must be consistent with the rules adopted by the
supreme court.
Sec. 4. A court shall submit a budget for the court to the division
of state court administration in conformity with the rules adopted
by the supreme court.
Sec. 5. The supreme court shall present a consolidated budget for
the operation of all courts to the general assembly and the budget
agency at the times and in the format the budget agency requests.
The budget must cover all personnel and other operating expenses
of courts except the expenditures described in sections 7 and 8 of
this chapter.
Sec. 6. Except as provided in sections 7 and 8 of this chapter, the
state shall pay the personnel and other operating expenses of all
courts from the amounts appropriated for the operation of courts.
Sec. 7. (a) A county served by a court shall pay the following
capital, personnel, and other operating expenses of a court that are
not otherwise paid with federal, state, or private funds:
(1) Costs of providing and maintaining a suitable courtroom
and other rooms and facilities, including furniture and
equipment, as may be necessary for the judge and
administrative officers of the court.
(2) Costs of providing and operating a juvenile detention
facility (as defined in IC 31-9-2-71), except for the costs of
employing probation officers who provide services in a juvenile
detention facility in conformity with rules adopted by the
supreme court.
(3) Costs of providing and operating a secure private facility
(as defined in IC 31-9-2-115) operated by the court.
(4) Costs of a community transition program that is operated
through a probation department.
(5) Costs of a circuit court alcohol abuse deterrent program
under IC 9-30-9.
(6) Costs of an alcohol and drug services program under
IC 12-23-14.
(7) Supplemental payments under IC 33-4-7-10 or
IC 33-13-12-7.1.
(8) Costs of returning a juvenile under IC 31-37-23.
(9) Costs of legal representation for indigents.
(10) Costs of court appointed special advocates and guardians
ad litem.
(11) Other costs for court operations as provided by law.
(b) The county shall provide a suitable place for each of the
following courts sitting in the county to hold court:
(1) Circuit court.
(2) Superior court.
(3) Probate court.
(4) County court.
Sec. 8. Regardless of whether personnel from any of the following
offices or programs are assigned to a court, a county shall pay the
capital, personnel, and other operating expenses of the following
offices and programs that are not otherwise paid by federal, state,
or private funds:
(1) Sheriff.
(2) County clerk.
(3) Prosecuting attorney.
(4) Community corrections program.
(5) Other programs as provided by law.
Sec. 9. The county executive shall provide and maintain a
suitable courtroom and facilities, including furniture and
equipment, as necessary, for the use of the judges and court
administrative officers serving the county.
SOURCE: IC 33-1-19; (02)IN1003.1.238. -->
SECTION 238. IC 33-1-19 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Chapter 19. Court Administrative Officers
Sec. 1. Notwithstanding any other law, this chapter governs the
operations of the following courts:
(1) Circuit court.
(2) Superior court.
(3) Probate court.
(4) County court.
Sec. 2. As used in this chapter, "administrative officer" means
hearing judges, magistrates, commissioners, referees, bailiffs, court
reporters, probation officers, or other permanent or temporary
employees required to efficiently serve a court.
Sec. 3. As used in this chapter, "court" refers to a court
described in section 1 of this chapter.
Sec. 4. A court may:
(1) employ an administrative officer necessary to transact the
business of the court;
(2) fix the salary of an administrative officer;
(3) submit a budget; and
(4) adopt rules and procedures for the administration of the
court.
Sec. 5. The supreme court may adopt rules to govern the
employment and management of administrative officers. A court
shall comply with the rules adopted under this section.
SOURCE: IC 33-2.1-7-3; (02)IN1003.1.239. -->
SECTION 239. IC 33-2.1-7-3, AS AMENDED BY P.L.183-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 3. (a) The division of state court
administration shall do the following:
(1) Examine the administrative and business methods and systems
employed in the offices of the clerks of court and other offices
related to and serving the courts and make recommendations for
necessary improvement.
(2) Collect and compile statistical data and other information on
the judicial work of the courts in the state. All justices of the
supreme court, judges of the court of appeals, judges of all trial
courts in the state, and any city or town courts, whether having
general or special jurisdiction, court clerks, court reporters, and
other officers and employees of the courts shall, upon notice by the
executive director and in compliance with procedures prescribed
by the executive director, furnish the executive director such
information as is requested concerning the nature and volume of
judicial business. The information reports shall include, but not be
limited to, the volume, condition, and type of business conducted
by the courts, the methods of procedure therein, the work
accomplished by the courts, the receipt and expenditure of public
money by and for the operation of the courts, and the methods of
disposition or termination of cases.
(3) Prepare and publish reports, not less than one (1) nor more than
two (2) times per year, on the nature and volume of judicial work
performed by the courts as determined by the information required
in subdivision (2).
(4) Serve the judicial nominating commission and the judicial
qualifications commission in the performance by the commissions
of their statutory and constitutional functions.
(5) Administer the civil legal aid fund as required by IC 33-2.1-11.
(6) Administer the judicial technology and automation project fund
established by section 10 of this chapter.
(7) Compile the budgets submitted by each trial court under
IC 33-1-18 and assist the supreme court in the preparation and
submission to the general assembly of one (1) unified budget
for the operation of all circuit, superior, probate, and county
courts.
(b) All forms to be used in the gathering of data must be approved by
the supreme court, and shall be distributed to all judges and clerks prior
to the start of each period for which reports are required.
SOURCE: IC 33-2.1-7-9; (02)IN1003.1.240. -->
SECTION 240. IC 33-2.1-7-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. Any judge
transferred to a court in another county shall be paid travel and other
necessary expenses by the
county to which he is transferred An
allowance for expenses shall be certified by the chief justice in
duplicate to the auditor of the county. The certificate of allowance shall
be prima facie evidence of the correctness of the claims, and no item
or items of expenses certified to be correct shall be disallowed by the
board of commissioners of that county. state under rules adopted by
the supreme court.
SOURCE: IC 33-4-1-2.8; (02)IN1003.1.241. -->
SECTION 241. IC 33-4-1-2.8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2.8. (a) The Allen
circuit court has concurrent jurisdiction with the Allen superior court
concerning paternity actions.
(b) In addition to the magistrate appointed under section 2.1 of this
chapter, the judge of the Allen circuit court may appoint a hearing
officer with the powers of a magistrate under IC 33-4-7. The hearing
officer continues in office until removed by the judge.
(c) The salary of a hearing officer appointed under subsection (b) is
equal to that of a magistrate under IC 33-4-7. The hearing officer's
salary must be paid by the county. The hearing officer is a county
employee.
SOURCE: IC 33-4-5-2; (02)IN1003.1.242. -->
SECTION 242. IC 33-4-5-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. (a) The
commissioners shall immediately, from the names of legal voters and
citizens of the United States on the latest tax duplicate and the tax
schedules of the county, examine for the purpose of determining the
sex, age, and identity of prospective jurors, and proceed to select and
deposit, in a box furnished by the clerk for that purpose, the names,
written on separate slips of paper of uniform shape, size, and color, of
twice as many persons as will be required by law for grand and petit
jurors in the courts of the county, for all the terms of such courts, to
commence with the calendar year next ensuing. Each selection shall be
made as nearly as possible in proportion to the population of each
county commissioner's district. In making such selections, they shall in
all things observe their oath, and they shall not select the name of any
person who is to them known to be interested in or has cause pending
which may be tried by a jury to be drawn from the names so selected.
They shall deliver the box, locked, to the clerk of the circuit court, after
having deposited therein the names as herein directed. The key shall be
retained by one (1) of the commissioners, not an adherent of the same
political party as is the clerk.
(b) In a county containing a consolidated city, the commissioners
may, upon an order made by the judge of the circuit court and entered
in the records of the circuit court of the county, make such selections
and such deposits monthly instead of annually and may omit the
personal examination of prospective jurors, the examination of voters
lists, and make selection without reference to commissioners' districts.
The judge of the circuit court in any such county containing a
consolidated city may appoint a secretary for the jury commissioners,
and sufficient stenographic aid and clerical help to properly perform
the duties of the commissioners and may fix the salaries of the
commissioners, the secretary, and stenographic and clerical employees,
and may also provide office quarters and necessary supplies therefor,
all of which shall be paid for from the treasury of the county upon the
order of the court.
(c) Subject to appropriations made by the county fiscal body The jury
commissioners may utilize a computerized jury selection system.
However, the system utilized for the selection system must be fair and
may not violate the rights of persons with respect to the impartial and
random selection of prospective jurors. The jurors selected under the
computerized jury selection system must be eligible for selection under
this chapter. The commissioners shall deliver the names of the
individuals selected to the clerk of the circuit court. The commissioners
shall observe their oath in all activities taken under this subsection.
(d) The jury commissioners may supplement voter registration lists
and tax schedules under subsection (a) with names from lists of persons
residing in the county that the jury commissioners may designate as
necessary to obtain a cross section of the population of each county
commissioner's district. The lists designated by the jury commissioners
under this subsection must be used for the selection of jurors
throughout the entire county.
(e) The supplemental sources designated under subsection (d) may
consist of such lists as those of utility customers, persons filing income
tax returns, motor vehicle registrations, city directories, telephone
directories, and driver's licenses. These supplemental lists may not be
substituted for the voter registration list. The jury commissioners may
not draw more names from supplemental sources than are drawn from
the voter registration lists and tax schedules.
SOURCE: IC 33-4-5-6; (02)IN1003.1.243. -->
SECTION 243. IC 33-4-5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 6. Should a
vacancy occur in the office of jury commissioner, at any time, or should
any such commissioner fail to act when required, or because of illness
or for any other cause, be unable to act, the circuit court shall appoint
a person to fill such vacancy, or to act for the time being, as the case
may require, and such person so appointed shall possess the
qualifications required for jury commissioners, and shall be an
adherent of the same political party as is the commissioner in whose
stead he is appointed to serve, and he shall take the oath required by
this chapter. For the time actually employed in the performance of his
duties, each jury commissioner shall be allowed a per diem to be fixed
by the court. and upon such allowance the county auditor shall draw his
warrant, and the same be paid out of the county treasury.
SOURCE: IC 33-4-7-10; (02)IN1003.1.244. -->
SECTION 244. IC 33-4-7-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 10. Except as
provided in section 11 of this chapter, The state shall pay the salary of
a magistrate. A county located in the circuit that the magistrate serves
may supplement the magistrate's salary.
SOURCE: IC 33-4-10-5; (02)IN1003.1.245. -->
SECTION 245. IC 33-4-10-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. In accordance
with rules adopted by the judges of the court under section 6 of this
chapter, the presiding judge shall do the following:
(1) Ensure that the court operates efficiently and judicially under
rules adopted by the court.
(2) Annually Submit to the fiscal body of Monroe County a budget
for the court including amounts necessary for:
(A) the operation of the circuit's probation department;
(B) the defense of indigents; and
(C) maintaining an adequate law library. to the division of state
court administration.
(3) Make the appointments or selections required of a circuit or
superior court judge under the following statutes:
IC 8-4-21-2
IC 11-12-2-2
IC 16-22-2-4
IC 16-22-2-11
IC 16-22-7
IC 20-4-1
IC 20-4-8
IC 20-4-15-2
IC 20-5-20-4
IC 20-5-23-1
IC 20-14-10-10
IC 21-5-11-8
IC 21-5-12-8
IC 36-9
IC 36-10.
(4) Make appointments or selections required of a circuit or
superior court judge by any other statute, if the appointment or
selection is not required of the court because of an action before
the court.
SOURCE: IC 33-4-10-7; (02)IN1003.1.246. -->
SECTION 246. IC 33-4-10-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 7. (a) Each judge
of the court may, subject to the budget approved for the court, by the
fiscal body of Monroe County, employ personnel necessary for the
proper administration of the court.
(b) Personnel employed under this section:
(1) include court reporters, bailiffs, clerical staff, and any
additional officers necessary for the proper administration of the
court; and
(2) are subject to the rules concerning employment and
management of court personnel adopted by the court under section
6 of this chapter.
SOURCE: IC 33-4-10-8; (02)IN1003.1.247. -->
SECTION 247. IC 33-4-10-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) The court
may appoint a court administrator subject to the budget approved for
the court. by the fiscal body of Monroe County.
(b) A court administrator appointed under this section is subject to
the rules concerning employment and management of court personnel
adopted by the court under section 6 of this chapter.
SOURCE: IC 33-4-12-4; (02)IN1003.1.248. -->
SECTION 248. IC 33-4-12-4, AS ADDED BY P.L.124-2000,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 4. In accordance with rules adopted by the
judges of the Delaware circuit court under section 5 of this chapter, the
presiding judge shall do the following:
(1) Ensure that the court operates efficiently and judicially.
(2) Annually Submit to the fiscal body of Delaware County a
budget for the court including amounts necessary for the following:
(A) Operation of the Delaware circuit court's probation
department.
(B) Defense of indigents.
(C) Maintenance of an adequate law library. to the division of
state court administration.
(3) Make appointments or selections required of a circuit or
superior court judge.
SOURCE: IC 33-4-12-6; (02)IN1003.1.249. -->
SECTION 249. IC 33-4-12-6, AS ADDED BY P.L.124-2000,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 6. (a) Each judge of the Delaware circuit
court may, subject to the budget approved for the court, by the fiscal
body of Delaware County, employ personnel necessary for the proper
administration of the judge's docket.
(b) Personnel employed under this section:
(1) include court reporters, bailiffs, clerical staff, and any
additional officers necessary for the proper administration of the
court; and
(2) are subject to the rules concerning employment and
management of court personnel adopted by the court under section
5 of this chapter.
(c) A commissioner is entitled to practice law in any division of the
court in which the commissioner does not have appointive judicial
authority. A commissioner has judicial authority only in the division of
the court presided over by the judge who appointed the commissioner.
SOURCE: IC 33-4-12-7; (02)IN1003.1.250. -->
SECTION 250. IC 33-4-12-7, AS ADDED BY P.L.124-2000,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 7. (a) The Delaware circuit court may
appoint a court administrator subject to the budget approved for the
court. by the fiscal body of Delaware County.
(b) A court administrator appointed under this section is subject to
the rules concerning employment and management of court personnel
adopted by the court under section 5 of this chapter.
SOURCE: IC 33-5-4.5-5; (02)IN1003.1.251. -->
SECTION 251. IC 33-5-4.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Adams circuit court. Their
salaries shall be paid monthly out of the treasury of Adams County as
provided by law.
SOURCE: IC 33-5-5.1-8; (02)IN1003.1.252. -->
SECTION 252. IC 33-5-5.1-8, AS AMENDED BY P.L.196-1999,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 8. (a) The court may appoint such number
of probate commissioners, juvenile referees, bailiffs, court reporters,
probation officers, and such other personnel, including but not limited
to an administrative officer, as shall in the opinion of the court be
necessary to facilitate and transact the business of the court. In addition
to the personnel authorized under this subsection and IC 31-31-3, the
judges of the Allen superior court-civil division may jointly appoint not
more than four (4) full-time magistrates under IC 33-4-7 to serve the
Allen superior court-civil division. The judges of the Allen superior
court-civil division may jointly assign any such magistrates the duties
and powers of a probate commissioner. In addition to the personnel
authorized under this subsection and IC 31-31-3, the judge of the Allen
superior court-criminal division may jointly appoint not more than
three (3) full-time magistrates under IC 33-4-7 to serve the Allen
superior court-criminal division. Any such magistrate serves at the
pleasure of, and continues in office until jointly removed by, the judges
of the division that appointed the magistrate. All appointments made
under this subsection shall be made without regard to the political
affiliation of the appointees. The salaries of the above personnel shall
be fixed and paid as provided by law. If the salaries of any of the above
personnel are not provided by law, the amount and time of payment of
such salaries shall be fixed by the court, to be paid out of the county
treasury by the county auditor, upon the order of the court, and be
entered of record. The officers and persons so appointed shall perform
such duties as are prescribed by the court. Any such administrative
officer appointed by the court shall operate under the jurisdiction of the
chief judge and shall serve at the pleasure of the chief judge. Any such
probate commissioners, magistrates, juvenile referees, bailiffs, court
reporters, probation officers, and other personnel appointed by the
court shall serve at the pleasure of the court.
(b) Any probate commissioner so appointed by the court may be
vested by said court with all suitable powers for the handling and
management of the probate and guardianship matters of the court,
including the fixing of all bonds, the auditing of accounts of estates and
guardianships and trusts, acceptance of reports, accounts, and
settlements filed in said court, the appointment of personal
representatives, guardians, and trustees, the probating of wills, the
taking and hearing of evidence on or concerning such matters, or any
other probate, guardianship, or trust matters in litigation before such
court, the enforcement of court rules and regulations, the making of
reports to the court concerning his doings in the above premises,
including the taking and hearing of evidence together with such
commissioner's findings and conclusions regarding the same, all of
such matters, nevertheless, to be under the final jurisdiction and
decision of the judges of said court.
(c) Any juvenile referee so appointed by the court may be vested by
said court with all suitable powers for the handling and management of
the juvenile matters of the court, including the fixing of bonds, the
taking and hearing of evidence on or concerning any juvenile matters
in litigation before the court, the enforcement of court rules and
regulations, the making of reports to the court concerning his doings in
the above premises, all of such matters, nevertheless, to be under final
jurisdiction and decision of the judges of said court.
(d) For any and all of the foregoing purposes, any probate
commissioner and juvenile referee shall have the power to summon
witnesses to testify before the said commissioner and juvenile referee,
to administer oaths and take acknowledgments in connection with and
in furtherance of said duties and powers.
(e) The powers of a magistrate appointed under this section include
the powers provided in IC 33-4-7 and the power to enter a final order
or judgment in any proceeding involving matters specified in
IC 33-5-2-4 (jurisdiction of small claims docket) or IC 34-26-2
(protective orders to prevent abuse).
SOURCE: IC 33-5-5.1-21.1; (02)IN1003.1.253. -->
SECTION 253. IC 33-5-5.1-21.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 21.1. (a) The
court shall be governed and operated by a board of judges, which is
composed of all of the judges of the superior court. Six (6) judges are
required for a quorum for conducting business and as a majority for
taking action. Every two (2) years the board of judges shall elect a chief
judge to carry out such ministerial functions of representation as the
board of judges periodically determines by a majority of the board's
members.
(b) Matters of administration, budget, expenditures, policy, and
procedure affecting the entire court shall be determined by a majority
of the board of judges. Any such determination shall bind the entire
board of judges and each judge thereof.
(c) One (1) budget covering all the divisions of the court shall be
prepared for the court and submitted to the county fiscal body under
rules adopted by the supreme court. However, each division shall
prepare its own budget as a component of the superior court's total
budget.
SOURCE: IC 33-5-8-3; (02)IN1003.1.254. -->
SECTION 254. IC 33-5-8-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) The clerk
of the Bartholomew circuit court shall be the clerk of the Bartholomew
superior courts and the sheriff of Bartholomew County shall be the
sheriff of the Bartholomew superior courts. The clerk and sheriff shall
attend the courts and discharge all the duties pertaining to their
respective offices as they are now or may hereafter be required to do by
law with reference to the Bartholomew circuit court.
(b) The judges of the courts shall appoint a bailiff and an official
court reporter for each court to serve as such during the pleasure of the
court, and the judge shall fix their per diem or salary within the limits
and in the manner as may be provided by law concerning bailiffs and
official court reporters, and the same shall be paid monthly out of the
treasury of Bartholomew County in the manner provided by law. The
salary of judge of each court shall be the same as is provided by law for
judges of superior courts.
SOURCE: IC 33-5-8.5-5; (02)IN1003.1.255. -->
SECTION 255. IC 33-5-8.5-5, AS ADDED BY P.L.45-2000,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. The judge of the court shall appoint a
bailiff and an official court reporter for the court. The judge may
appoint a referee, commissioner, or other personnel as the judge
considers necessary to facilitate and transact the business of the court.
Their salaries shall be fixed in the same manner as the salaries of the
personnel for the Blackford circuit court. Their salaries shall be paid
monthly out of the treasury of Blackford County as provided by law.
Personnel appointed under this section continue in office until removed
by the judge of the court.
SOURCE: IC 33-5-9-3; (02)IN1003.1.256. -->
SECTION 256. IC 33-5-9-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judges of
the courts shall appoint a bailiff and an official court reporter for each
court, to serve as such during the pleasure of the court; and the judges
shall fix their compensation within the limits and in the manner as may
be provided by law concerning the bailiff and official court reporter of
Boone circuit court. and the compensation shall be paid monthly out of
the treasury of Boone County in the manner provided by law.
SOURCE: IC 33-5-9.5-5; (02)IN1003.1.257. -->
SECTION 257. IC 33-5-9.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Carroll circuit court.
Their salaries shall be paid monthly out of the treasury of Carroll
County as provided by law.
SOURCE: IC 33-5-9.7-9; (02)IN1003.1.258. -->
SECTION 258. IC 33-5-9.7-9, AS AMENDED BY P.L.196-1999,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 9. The judge of each court shall appoint a
bailiff and an official court reporter for the judge's court. Their salaries
shall be fixed in the same manner as the salaries of the bailiff and
official court reporter for the Cass circuit court. Their salaries shall be
paid monthly out of the treasury of Cass County as provided by law.
SOURCE: IC 33-5-10.2-5; (02)IN1003.1.259. -->
SECTION 259. IC 33-5-10.2-5, AS ADDED BY P.L.45-2000,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. The judge of the court shall appoint a
bailiff and an official court reporter for the court. The judge may
appoint a referee, commissioner, or other personnel as the judge
considers necessary to facilitate and transact the business of the court.
Their salaries shall be fixed in the same manner as the salaries of the
personnel for the Dearborn circuit court.
Their salaries shall be paid
monthly out of the treasury of Dearborn County as provided by law.
Personnel appointed under this section continue in office until removed
by the judge of the court.
SOURCE: IC 33-5-10.3-5; (02)IN1003.1.260. -->
SECTION 260. IC 33-5-10.3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Clinton circuit court.
Their salaries shall be paid monthly out of the treasury of Clinton
County as provided by law.
SOURCE: IC 33-5-10.5-9; (02)IN1003.1.261. -->
SECTION 261. IC 33-5-10.5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The judge of
the court shall appoint a bailiff and an official court reporter for the
court and the court may appoint a probation officer; their salaries shall
be fixed in the same manner as the salaries of the bailiff and official
court reporter for the Clay circuit court. Their salaries shall be paid
semimonthly out of the treasury of Clay County as provided by law.
SOURCE: IC 33-5-10.6-5; (02)IN1003.1.262. -->
SECTION 262. IC 33-5-10.6-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Daviess circuit court.
Their salaries shall be paid monthly out of the treasury of Daviess
County as provided by law.
SOURCE: IC 33-5-10.7-5; (02)IN1003.1.263. -->
SECTION 263. IC 33-5-10.7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Decatur circuit court. and
(2) paid monthly out of the treasury of Decatur County as provided
by law.
SOURCE: IC 33-5-10.8-9; (02)IN1003.1.264. -->
SECTION 264. IC 33-5-10.8-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the DeKalb circuit court. Their
salaries shall be paid monthly out of the treasury of DeKalb County as
provided by law.
SOURCE: IC 33-5-10.8-17; (02)IN1003.1.265. -->
SECTION 265. IC 33-5-10.8-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17. (a) The court
has a standard small claims and misdemeanor division.
(b) If the county executive establishes the position of small claims
referee to serve the court, The judge of the court may appoint a
part-time small claims referee under IC 33-5-2.5 to assist the court in
the exercise of its small claims jurisdiction.
(c) The small claims referee is entitled to reasonable compensation
not exceeding twenty thousand dollars ($20,000) a year as
recommended by the judge of the court. to be paid by the county after
the salary is approved by the county fiscal body. The state shall pay
fifty percent (50%) of the salary set under this subsection and the
county shall pay the remainder of the salary.
(d) The county executive shall provide and maintain a suitable
courtroom and facilities for the use of the small claims referee,
including necessary furniture and equipment.
(e) The court shall employ administrative staff necessary to support
the functions of the small claims referee.
(f) The county fiscal body shall appropriate sufficient funds for the
provision of staff and facilities required under this section.
SOURCE: IC 33-5-10.9-5; (02)IN1003.1.266. -->
SECTION 266. IC 33-5-10.9-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Fulton circuit court. and
(2) paid monthly out of the treasury of Fulton County as provided
by law.
SOURCE: IC 33-5-12.5-9; (02)IN1003.1.267. -->
SECTION 267. IC 33-5-12.5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Dubois circuit court. Their
salaries shall be paid monthly out of the treasury of Dubois County as
provided by law.
SOURCE: IC 33-5-13.1-8; (02)IN1003.1.268. -->
SECTION 268. IC 33-5-13.1-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. Each judge of
the court shall appoint a bailiff and an official court reporter for his
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Elkhart circuit court.
Their salaries shall be paid monthly out of the treasury of Elkhart
County as provided by law.
SOURCE: IC 33-5-17.1-5; (02)IN1003.1.269. -->
SECTION 269. IC 33-5-17.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Fayette circuit court.
Their salaries shall be paid monthly out of the treasury of Fayette
County as provided by law.
SOURCE: IC 33-5-18.1-8; (02)IN1003.1.270. -->
SECTION 270. IC 33-5-18.1-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Floyd circuit court. Their
salaries shall be paid monthly out of the treasury of Floyd County as
provided by law.
SOURCE: IC 33-5-18.3-5; (02)IN1003.1.271. -->
SECTION 271. IC 33-5-18.3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Gibson circuit court. Their
salaries shall be paid monthly out of the treasury of Gibson County as
provided by law.
SOURCE: IC 33-5-19-3; (02)IN1003.1.272. -->
SECTION 272. IC 33-5-19-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
the Grant superior court No. 2 shall appoint a bailiff and an official
court reporter for said court, to serve as such during the pleasure of the
court. The judge shall fix their compensation within the limits and in
the manner as may be provided by law concerning bailiffs and official
court reporters. The compensation shall be paid monthly out of the
treasury of Grant County, in the manner provided by law.
SOURCE: IC 33-5-19.3-5; (02)IN1003.1.273. -->
SECTION 273. IC 33-5-19.3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Grant circuit court, Grant superior
court, and Grant superior court No. 2. and
(2) paid monthly out of the treasury of Grant County as provided
by law.
SOURCE: IC 33-5-19.5-5; (02)IN1003.1.274. -->
SECTION 274. IC 33-5-19.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Greene circuit court.
Their salaries shall be paid monthly out of the treasury of Greene
County as provided by law.
SOURCE: IC 33-5-19.8-5; (02)IN1003.1.275. -->
SECTION 275. IC 33-5-19.8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Harrison circuit court. and
(2) paid monthly out of the treasury of Harrison County as
provided by law.
SOURCE: IC 33-5-20.2-5; (02)IN1003.1.276. -->
SECTION 276. IC 33-5-20.2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Howard circuit court, Howard
superior court, and Howard superior court No. 2. and
(2) paid monthly out of the treasury of Howard County as provided
by law.
SOURCE: IC 33-5-21-3; (02)IN1003.1.277. -->
SECTION 277. IC 33-5-21-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
each court shall appoint a bailiff and an official court reporter for said
court, to serve as such during the pleasure of the appointing judge. The
appointing judge shall fix the compensation of the officers. within the
limits and in the manner as may be provided by law concerning bailiffs
and official court reporters. The same shall be paid monthly out of the
treasury of Henry County in the manner provided by law.
SOURCE: IC 33-5-22-3; (02)IN1003.1.278. -->
SECTION 278. IC 33-5-22-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
each Hamilton superior court:
(1) shall appoint a bailiff and an official court reporter for the
court; and
(2) may appoint other personnel necessary to facilitate and transact
the business of the court;
to serve as such during the pleasure of the court. and the judge shall fix
their compensation within the limits and in the manner provided by law
concerning bailiffs, official court reporters, and other personnel of the
court. The compensation shall be paid monthly out of the treasury of
Hamilton County in the manner provided by law.
SOURCE: IC 33-5-23-3; (02)IN1003.1.279. -->
SECTION 279. IC 33-5-23-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
each court shall appoint a bailiff and an official court reporter for the
court, to serve as such during the pleasure of the court. The judge shall
fix their per diem or salary. within the limits and in the manner as may
be provided by law concerning bailiffs and official court reporters. The
same shall be paid monthly out of the treasury of Hancock County in
the manner provided by law.
SOURCE: IC 33-5-24-3; (02)IN1003.1.280. -->
SECTION 280. IC 33-5-24-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
each Johnson superior court shall appoint a bailiff and an official court
reporter for his court, to serve during the pleasure of the court. Each
judge shall fix their per diem or salary. within the limits and in the
manner as may be provided by law concerning bailiffs and official
court reporters. The per diem or salary shall be paid monthly out of the
treasury of Johnson County in the manner provided by law.
SOURCE: IC 33-5-25-3; (02)IN1003.1.281. -->
SECTION 281. IC 33-5-25-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
each Hendricks superior court shall appoint a bailiff and an official
court reporter for his court, to serve as such during the pleasure of the
court. Each judge shall fix their compensation. within the limits and in
the manner as may be provided by law concerning the bailiff and
official court reporter of Hendricks circuit court. The compensation
shall be paid monthly out of the treasury of Hendricks County in the
manner provided by law.
SOURCE: IC 33-5-25.3-5; (02)IN1003.1.282. -->
SECTION 282. IC 33-5-25.3-5, AS AMENDED BY P.L.124-2000,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. (a) The judge of the court shall appoint a
bailiff and an official court reporter for the court.
(b) The court may appoint a referee and other personnel as the court
determines necessary to facilitate and transact the business of the court.
(c) Salaries of the personnel described in subsections (a) and (b) shall
be fixed in the same manner as the salaries of the bailiff and official
court reporter for the Huntington circuit court. Their salaries shall be
paid out of the treasury of Huntington County as provided by law.
SOURCE: IC 33-5-25.4-5; (02)IN1003.1.283. -->
SECTION 283. IC 33-5-25.4-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Jackson circuit court.
Their salaries shall be paid monthly out of the treasury of Jackson
County as provided by law.
SOURCE: IC 33-5-25.5-18; (02)IN1003.1.284. -->
SECTION 284. IC 33-5-25.5-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 18. (a) The judge
of the court may subject to the budget approved for the court by the
fiscal body of Jasper County, employ personnel necessary for the
proper administration of the court.
(b) Personnel employed under this section:
(1) include court reporters, bailiffs, clerical staff, and any
additional officers necessary for the proper administration of the
court; and
(2) are subject to the rules concerning employment and
management of court personnel adopted by the court under section
17 of this chapter.
SOURCE: IC 33-5-25.7-5; (02)IN1003.1.285. -->
SECTION 285. IC 33-5-25.7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Jay circuit court. Their
salaries shall be paid monthly out of the treasury of Jay County as
provided by law.
SOURCE: IC 33-5-25.8-5; (02)IN1003.1.286. -->
SECTION 286. IC 33-5-25.8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Jefferson and Switzerland circuit
court. and
(2) paid monthly out of the treasury of Jefferson County as
provided by law.
SOURCE: IC 33-5-25.9-5; (02)IN1003.1.287. -->
SECTION 287. IC 33-5-25.9-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Jennings circuit court.
Their salaries shall be paid monthly out of the treasury of Jennings
County as provided by law.
SOURCE: IC 33-5-27-8; (02)IN1003.1.288. -->
SECTION 288. IC 33-5-27-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) Each judge
of the superior court shall appoint a bailiff and an official court reporter
for the court, to serve as such during the pleasure of the court.
(b) Each judge shall fix the compensation of the bailiff and official
court reporter.
within the limits and in the manner as may be provided
by law concerning the bailiff and official court reporter of the
Kosciusko circuit court. The compensation shall be paid monthly out
of the treasury of Kosciusko County in the manner provided by law.
SOURCE: IC 33-5-27.5-5; (02)IN1003.1.289. -->
SECTION 289. IC 33-5-27.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the LaGrange circuit court.
Their salaries shall be paid monthly out of the treasury of LaGrange
County as provided by law.
SOURCE: IC 33-5-29.5-7.2; (02)IN1003.1.290. -->
SECTION 290. IC 33-5-29.5-7.2, AS AMENDED BY P.L.254-1999,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 7.2. (a) The judge of division No. 1, division
No. 2, and division No. 3 of the court may each appoint one (1)
full-time magistrate under IC 33-4-7 to serve as the court requires. A
magistrate appointed under this section:
(1) must be a resident of the county; and
(2) continues in office until removed by the judge that the
magistrate serves.
(b) The appointment of a magistrate under this section must be in
writing.
(c) The judge may specifically determine the duties of the magistrate
within the limits established under IC 33-4-7.
(d) The county executive shall provide and maintain suitable
facilities for the use of the magistrate, including necessary furniture
and equipment.
(e) The court shall employ administrative staff necessary to support
the functions of the magistrates.
(f) The county fiscal body shall appropriate sufficient funds for the
provision of staff and facilities required under this section.
(g) A magistrate is entitled to annual compensation as established
under IC 33-4-7-9.1. The state shall pay the salary set under
IC 33-4-7-9.1.
SOURCE: IC 33-5-29.5-8; (02)IN1003.1.291. -->
SECTION 291. IC 33-5-29.5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) The senior
judge of each division may appoint the number of bailiffs, court
reporters, probation officers, and other personnel, as in the opinion of
the senior judge is necessary to judicially and efficiently facilitate and
transact the business of the division. All appointments shall be made
without regard to the political affiliation of the appointees. The salaries
of the court personnel shall be fixed and paid as provided by law. The
officers and persons appointed shall:
(1) perform the duties prescribed by the senior judge of each
respective division; and
(2) serve at the pleasure of the senior judge.
(b) The court shall appoint an administrative officer who shall have
the duties as the court shall determine necessary to ensure the efficient
operation of the court. The court may appoint the number of deputy
administrative officers as the court considers necessary to facilitate and
transact the business of the court. Any appointment of an
administrative officer or deputy administrative officer shall be made
without regard to the political affiliation of the appointees. The salaries
of the administrative officer and any deputy administrative officer shall
be fixed by the court. to be paid out of the county treasury by the
county auditor, upon the order of the court, and entered of record. Any
administrative officer or deputy administrative officer appointed by the
court shall:
(1) operate under the jurisdiction of the chief judge; and
(2) serve at the pleasure of the chief judge.
(c) The court may appoint part-time juvenile referees and
magistrates. as provided by IC 31-31-3.
(d) The court may appoint the number of a probate commissioners
commissioner provided for by IC 29-2-2. The probate commissioners
shall be vested with the powers and duties provided by IC 29. and
determine the commissioner's duties.
SOURCE: IC 33-5-31.1-5; (02)IN1003.1.292. -->
SECTION 292. IC 33-5-31.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
each court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the LaPorte circuit court.
Their salaries shall be paid monthly out of the treasury of LaPorte
County as provided by law.
SOURCE: IC 33-5-33.1-8; (02)IN1003.1.293. -->
SECTION 293. IC 33-5-33.1-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. The court may
appoint bailiffs, court reporters, probation officers, and such other
personnel, including an administrative officer, as necessary to transact
the business of the court. The salaries of the personnel shall be fixed
and paid as provided by law. However, if the salaries of any of the
personnel are not provided by law, the amount and time of payment of
such salaries shall be fixed by the court, to be paid out of the county
treasury by the county auditor upon the order of the court, and be
entered of record. The officers and persons so appointed shall perform
such duties as are prescribed by the court. Personnel appointed by the
court serve at the pleasure of the court.
SOURCE: IC 33-5-35.5-8; (02)IN1003.1.294. -->
SECTION 294. IC 33-5-35.5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. The judge of
each court shall appoint a bailiff and an official court reporter for the
court. The salaries of the bailiff and court reporter shall be fixed in the
same manner as the salaries of the bailiff and official court reporter for
the Marshall circuit court. The salaries shall be paid monthly out of the
treasury of Marshall County as provided by law.
SOURCE: IC 33-5-35.8-9; (02)IN1003.1.295. -->
SECTION 295. IC 33-5-35.8-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Miami circuit court. Their
salaries shall be paid monthly out of the treasury of Miami County as
provided by law.
SOURCE: IC 33-5-36.6-5; (02)IN1003.1.296. -->
SECTION 296. IC 33-5-36.6-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. A judge of the
court shall appoint a bailiff and an official court reporter for the court.
Their salaries shall be fixed in the same manner as the salaries of the
bailiff and official court reporter for the Montgomery circuit court.
Their salaries shall be paid monthly out of the treasury of Montgomery
County as provided by law.
SOURCE: IC 33-5-37-3; (02)IN1003.1.297. -->
SECTION 297. IC 33-5-37-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) Each judge
of the Morgan superior court shall appoint a bailiff and an official court
reporter for said court to serve as such during the pleasure of the court.
(b) The judge shall fix the compensation of the bailiff and official
court reporter within the limits and in the manner as may be provided
by law concerning bailiffs and official court reporters.
(c) The compensation shall be paid monthly out of the treasury of
Morgan County in the manner provided by law.
SOURCE: IC 33-5-37.2-9; (02)IN1003.1.298. -->
SECTION 298. IC 33-5-37.2-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Newton circuit court. Their
salaries shall be paid monthly out of the treasury of Newton County as
provided by law.
SOURCE: IC 33-5-37.5-8; (02)IN1003.1.299. -->
SECTION 299. IC 33-5-37.5-8, AS AMENDED BY P.L.196-1999,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 8. The judge of a court shall appoint a bailiff
and an official court reporter for the court; their salaries shall be fixed
in the same manner as the salaries of the bailiff and official court
reporter for the Noble circuit court. Their salaries shall be paid monthly
out of the treasury of Noble County as provided by law.
SOURCE: IC 33-5-37.7-9; (02)IN1003.1.300. -->
SECTION 300. IC 33-5-37.7-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for a circuit court. Their salaries
shall be paid monthly out of the treasuries of Ohio and Switzerland
counties as provided by law.
SOURCE: IC 33-5-37.8-5; (02)IN1003.1.301. -->
SECTION 301. IC 33-5-37.8-5, AS ADDED BY P.L.45-2000,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. The judge of the court shall appoint a
bailiff and an official court reporter for the court. The judge may
appoint a referee, commissioner, or other personnel as the judge
considers necessary to facilitate and transact the business of the court.
Their salaries shall be fixed in the same manner as the salaries of the
personnel for the Orange circuit court. Their salaries shall be paid
monthly out of the treasury of Orange County as provided by law.
Personnel appointed under this section continue in office until removed
by the judge of the court.
SOURCE: IC 33-5-38.1-5; (02)IN1003.1.302. -->
SECTION 302. IC 33-5-38.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Posey circuit court. and
(2) paid monthly out of the treasury of Posey County as provided
by law.
SOURCE: IC 33-5-38.2-5; (02)IN1003.1.303. -->
SECTION 303. IC 33-5-38.2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Pulaski circuit court. and
(2) paid monthly out of the treasury of Pulaski County as provided
by law.
SOURCE: IC 33-5-38.3-5; (02)IN1003.1.304. -->
SECTION 304. IC 33-5-38.3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Putnam circuit court. and
(2) paid monthly out of the treasury of Putnam County as provided
by law.
SOURCE: IC 33-5-38.5-5; (02)IN1003.1.305. -->
SECTION 305. IC 33-5-38.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Randolph circuit court.
Their salaries shall be paid monthly out of the treasury of Randolph
County as provided by law.
SOURCE: IC 33-5-38.7-5; (02)IN1003.1.306. -->
SECTION 306. IC 33-5-38.7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Ripley circuit court. and
(2) paid monthly out of the treasury of Ripley County as provided
by law.
SOURCE: IC 33-5-38.8-5; (02)IN1003.1.307. -->
SECTION 307. IC 33-5-38.8-5, AS ADDED BY P.L.45-2000,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. The judge of the court shall appoint a
bailiff and an official court reporter for the court. The judge may
appoint a referee, commissioner, or other personnel as the judge
considers necessary to facilitate and transact the business of the court.
Their salaries shall be fixed in the same manner as the salaries of the
personnel for the Rush circuit court. Their salaries shall be paid at least
monthly out of the treasury of Rush County as provided by law.
Personnel appointed under this section continue in office until removed
by the judge of the court.
SOURCE: IC 33-5-38.9-5; (02)IN1003.1.308. -->
SECTION 308. IC 33-5-38.9-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Scott circuit court. and
(2) paid monthly out of the treasury of Scott County as provided by
law.
SOURCE: IC 33-5-39-5; (02)IN1003.1.309. -->
SECTION 309. IC 33-5-39-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
each court shall appoint a bailiff and an official court reporter for the
court, to serve as such during the pleasure of the appointing judge. The
appointing judge shall fix the compensation of the officers within the
limits and in the manner as may be prescribed by law concerning
bailiffs and official court reporters. The compensation of the officers
shall be paid monthly out of the treasury of Shelby County in the
manner prescribed by law.
SOURCE: IC 33-5-40-23; (02)IN1003.1.310. -->
SECTION 310. IC 33-5-40-23, AS AMENDED BY P.L.196-1999,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 23. (a) The court, by rules duly adopted by
the court, shall designate one (1) of the judges as chief judge and fix
the time he shall preside.
(b) The chief judge shall be responsible for the operation and conduct
of the court and to seeing that the court shall efficiently and judicially
operate.
(c) The chief judge shall do the following:
(1) Assign cases to a judge of the court or reassign cases from one
(1) judge of the court to another judge of the court to ensure the
efficient operation and conduct of the court.
(2) Assign and allocate courtrooms, other rooms, and other
facilities to ensure the efficient operation and conduct of the court.
(3) Annually submit to the fiscal body of St. Joseph County a
budget for the court in accordance with rules adopted by the
supreme court.
(4) Make appointments or selections on behalf of the court that are
required of a superior court judge under any statute.
(5) Direct the employment and management of court personnel.
(6) Conduct cooperative efforts with other courts for establishing
and administering shared programs and facilities.
SOURCE: IC 33-5-40-25; (02)IN1003.1.311. -->
SECTION 311. IC 33-5-40-25, AS AMENDED BY P.L.196-1999,
SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 25. The court shall, when in its opinion it
shall be is necessary, appoint such additional personnel for the proper
administration of the court, including but not limited to an
administrative officer who shall operate under the jurisdiction of the
chief judge.
SOURCE: IC 33-5-40.1-5; (02)IN1003.1.312. -->
SECTION 312. IC 33-5-40.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Steuben circuit court.
Their salaries shall be paid monthly out of the treasury of Steuben
County as provided by law.
SOURCE: IC 33-5-40.5-5; (02)IN1003.1.313. -->
SECTION 313. IC 33-5-40.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Sullivan circuit court.
Their salaries shall be paid monthly out of the treasury of Sullivan
County as provided by law.
SOURCE: IC 33-5-42-3; (02)IN1003.1.314. -->
SECTION 314. IC 33-5-42-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) The clerk
of the Tippecanoe Circuit Court shall be the clerk of superior court No.
2 of Tippecanoe County and the sheriff of Tippecanoe County shall be
the sheriff of superior court No. 2 of Tippecanoe County. The clerk and
sheriff shall attend said court and discharge all the duties pertaining to
their respective office as they are now or may hereafter be required to
do by law with reference to the Tippecanoe Circuit Court.
(b) The judge of superior court No. 2 of Tippecanoe County shall
appoint a bailiff and an official reporter for said court to serve as such
during the pleasure of the court; and the judge shall fix their
compensation within the limits and in the manner as may be provided
by law concerning bailiffs and official court reporters. and the
compensation shall be paid monthly out of the treasury of Tippecanoe
County, in the manner provided by law. The salary of the judge shall
be the same as is provided by law for judges of superior courts.
SOURCE: IC 33-5-42.1-5; (02)IN1003.1.315. -->
SECTION 315. IC 33-5-42.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Tippecanoe circuit court.
Their salaries shall be paid monthly out of the treasury of Tippecanoe
County as provided by law.
SOURCE: IC 33-5-42.2-5; (02)IN1003.1.316. -->
SECTION 316. IC 33-5-42.2-5, AS ADDED BY P.L.196-1999,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 5. The judges of Tippecanoe superior court
No. 4, No. 5, and No. 6:
(1) shall each appoint a bailiff and an official court reporter for the
court; and
(2) may each appoint other court personnel necessary to facilitate
and transact the business of the court.
A person appointed under this section serves at the pleasure of the
judge appointing the person. Their salaries shall be fixed in the same
manner as the salaries of the bailiff, official court reporter, and other
personnel for the Tippecanoe circuit court. Their salaries shall be paid
monthly out of the treasury of Tippecanoe County as provided by law.
SOURCE: IC 33-5-43-17; (02)IN1003.1.317. -->
SECTION 317. IC 33-5-43-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17. Each judge of
the court shall appoint a court reporter, a bailiff and a riding bailiff for
the court whose salary shall be fixed by the court and paid as now
provided by law, and who shall serve at the pleasure of the judge
making such appointment.
SOURCE: IC 33-5-43-33; (02)IN1003.1.318. -->
SECTION 318. IC 33-5-43-33 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 33. The court
shall submit its budget estimates annually under rules adopted by the
supreme court. to the auditor of the county for presentment and
approval by the county council, as provided in IC 36-2-5.
SOURCE: IC 33-5-44.1-8; (02)IN1003.1.319. -->
SECTION 319. IC 33-5-44.1-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8.
(a) The court
may appoint such number of commissioners, probate commissioners,
referees, juvenile referees, bailiffs, court reporters, probation officers,
and such other personnel, including but not limited to an administrative
officer, as shall in the opinion of the court be necessary to facilitate and
transact the business of the court. The salaries of the personnel shall be
fixed and paid as provided by law.
However, if the salaries of any of
the personnel are not provided by law, the amount and time of payment
of such salaries shall be fixed by the court, to be paid out of the county
treasury by the county auditor upon the order of the court, and be
entered on record. The officers and persons so appointed shall perform
such duties as are prescribed by the court. Any such commissioners,
probate commissioners, referees, juvenile referees, probation officers,
and other personnel appointed by the court shall serve at the pleasure
of the court.
(b) Any probate commissioner so appointed by the court may be
vested by said court with all suitable powers for the handling and
management of the probate and guardianship matters of the court,
including the fixing of all bonds, the auditing of accounts of estates and
guardianships and trusts, acceptance of reports, accounts and
settlements filed in said court, the appointment of personal
representatives, guardians and trustees, the probating of wills, the
taking and hearing of evidence on or concerning such matters, or any
other probate, guardianship or trust matters in litigation before such
court, the enforcement of court rules and regulations, and making of
reports to the court including the taking and hearing of evidence
together with such commissioner's findings and conclusions regarding
the same, all of such matters, nevertheless, to be under the final
jurisdiction and decision of the judges of said court.
(c) Any juvenile referee appointed by the court may be vested by said
court with all suitable powers for the handling and management of the
juvenile matters of the court, including the fixing of bonds, the taking
and hearing of evidence on or concerning any juvenile matters in
litigation before the court, the enforcement of court rules and
regulations, the making of reports to the court concerning his doings in
the above premises, all of such matters, nevertheless, to be under final
jurisdiction and decision of the judges of said court.
(d) For any and all the foregoing purposes, any probate commissioner
and juvenile referee shall have the power to summon witnesses to
testify before the said commissioner and juvenile referee, to administer
oaths and take acknowledgments in connection with and in furtherance
of said duties and powers.
SOURCE: IC 33-5-45.1-5; (02)IN1003.1.320. -->
SECTION 320. IC 33-5-45.1-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) The judge
of the court shall appoint a bailiff and an official court reporter for the
court.
(b) The salaries of the bailiff and the official court reporter shall be
(1) fixed in the same manner as the salaries of the bailiff and
official court reporter for the Wabash circuit court. and
(2) paid monthly out of the treasury of Wabash County as provided
by law.
SOURCE: IC 33-5-45.8-5; (02)IN1003.1.321. -->
SECTION 321. IC 33-5-45.8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Washington circuit
court. Their salaries shall be paid monthly out of the treasury of
Washington County as provided by law.
SOURCE: IC 33-5-46-3; (02)IN1003.1.322. -->
SECTION 322. IC 33-5-46-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
said court shall appoint a bailiff and an official court reporter for said
court, to serve as such during the pleasure of the court. The judge shall
fix their per diem or salary within the limits and in the manner as many
may be provided by law concerning bailiffs and official court reporters.
The same shall be paid monthly out of the treasury of Wayne County
in the manner provided by law.
SOURCE: IC 33-5-47-3; (02)IN1003.1.323. -->
SECTION 323. IC 33-5-47-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. The judge of
the Wayne superior court No. 2 shall appoint a bailiff and an official
court reporter for the court, to serve as such during the pleasure of the
court. The judge shall fix their compensation within the limits and in
the manner as may be provided by law concerning bailiffs and official
court reporters. The compensation shall be paid monthly out of the
treasury of Wayne County in the manner provided by law.
SOURCE: IC 33-5-48-8; (02)IN1003.1.324. -->
SECTION 324. IC 33-5-48-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. The judge of
the court may appoint a bailiff, official court reporter, referee,
commissioner, and any other personnel as he the judge of the court
considers necessary to facilitate and transact the business of the court.
The judge of the court shall fix their compensation within the limits
and in the manner as provided by law concerning these officers and
employees. These personnel shall serve at the pleasure of the court. and
be paid monthly in the manner of payment for officers and employees
of Wayne circuit court and Wayne superior courts No. 1 and No. 2.
SOURCE: IC 33-5-48.5-5; (02)IN1003.1.325. -->
SECTION 325. IC 33-5-48.5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court. Their salaries shall be fixed in the same manner as the salaries
of the bailiff and official court reporter for the Wells circuit court.
Their salaries shall be paid monthly out of the treasury of Wells County
as provided by law.
SOURCE: IC 33-5-49-5; (02)IN1003.1.326. -->
SECTION 326. IC 33-5-49-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the White circuit court. Their
salaries shall be paid monthly out of the treasury of White County as
provided by law.
SOURCE: IC 33-5-50-5; (02)IN1003.1.327. -->
SECTION 327. IC 33-5-50-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. The judge of
the court shall appoint a bailiff and an official court reporter for the
court; their salaries shall be fixed in the same manner as the salaries of
the bailiff and official court reporter for the Whitley circuit court. Their
salaries shall be paid monthly out of the treasury of Whitley County as
provided by law.
SOURCE: IC 33-5-50-11; (02)IN1003.1.328. -->
SECTION 328. IC 33-5-50-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. (a) The court
has a standard small claims and misdemeanor division.
(b) If the county executive establishes the position of small claims
referee to serve the court The judge of the court may appoint a
part-time small claims referee under IC 33-5-2.5 to assist the court in
the exercise of its small claims jurisdiction.
(c) The small claims referee is entitled to reasonable compensation
not exceeding twenty thousand dollars ($20,000) as recommended by
the judge of the court. to be paid by the county after it is approved by
the county fiscal body. The state shall pay fifty percent (50%) of the
salary set under this subsection. and the county shall pay the remainder
of the salary.
(d) The county executive shall provide and maintain a suitable
courtroom and facilities for the use of the small claims referee,
including furniture and equipment, as necessary.
(e) The court shall employ administrative staff necessary to support
the functions of the small claims referee.
(f) The county fiscal body shall appropriate sufficient funds for the
provision of staff and facilities required under this section.
SOURCE: IC 33-8-2-14; (02)IN1003.1.329. -->
SECTION 329. IC 33-8-2-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 14. Whenever any
person shall be appointed judge pro tem under the provisions of this
chapter, he shall be entitled to ten dollars ($10.00) for each day he may
serve as such judge, to be paid out of the county treasury, where such
probate court is held, upon the warrant of the county auditor, based
upon the filing of a claim therefor approved by the judge of said court.
Any amount in excess of five hundred dollars ($500) allowed to any
judge pro tem, during any year shall be deducted by the board of county
commissioners from the regular annual salary of the judge of such
probate court, making the appointment, except where such judge pro
tem shall be appointed on account of change of venue, relationship,
interest as former counsel, or absence of judge in case of serious
sickness of himself or family. the person is entitled to be paid from
the state general fund under rules adopted by the supreme court.
SOURCE: IC 33-8-2-21; (02)IN1003.1.330. -->
SECTION 330. IC 33-8-2-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 21. The same
docket fees shall be taxed in the said court as are now or may be
provided by law to be taxed in the circuit court, and the said fees, when
collected, shall be paid by the clerk to the treasurer of the county to be
applied in reimbursing the county for expenses of said court state.
SOURCE: IC 33-8-2-23; (02)IN1003.1.331. -->
SECTION 331. IC 33-8-2-23 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 23. Said probate
court may appoint a chief clerk and such other employees as
he the
judge of the probate court deems necessary whose salaries shall be
fixed by said judge and be paid out of the county treasury by the state.
SOURCE: IC 33-13-4-1; (02)IN1003.1.332. -->
SECTION 332. IC 33-13-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. The judge of
the circuit, superior, criminal, probate, and juvenile county courts in
each county in the state of Indiana having a population of thirty-five
thousand (35,000) or more, according to the last preceding United
States census, shall appoint a bailiff and may appoint a riding bailiff for
his the judge's court. whose per diem shall be fixed by the court to be
paid out of the county treasury. In counties having a population of less
than thirty-five thousand (35,000) according to the last preceding
United States census, the judge of the circuit court may appoint a bailiff
to serve the courts in the county, but if no bailiff be appointed, the
sheriff of the county shall perform the duties of the bailiff.
SOURCE: IC 33-13-16-9; (02)IN1003.1.333. -->
SECTION 333. IC 33-13-16-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 9. A temporary
judge is entitled to twenty-five dollars ($25) for each day that he the
judge serves as a temporary judge, and this payment shall be paid by
the county. state.
SOURCE: IC 33-15-23-1; (02)IN1003.1.334. -->
SECTION 334. IC 33-15-23-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. (a)
Except as
otherwise provided by law, for the purpose of facilitating and
expediting the trial of causes, the judge of each circuit,
criminal,
superior, probate, and
juvenile county court of each and every county
of this state shall appoint an official reporter, whose duty it shall be,
whenever required by such judge, to be promptly present in said court,
and to take down
in shorthand the oral evidence given in all causes,
including both questions and answers, and to note all rulings of the
judge in respect to the admission and rejection of evidence and the
objections and exceptions thereto, and write out the instructions of the
court in jury trials.
(b) In counties in which the circuit,
superior, or probate court sits as
a juvenile court, the official reporter of the circuit court,
superior
court, or probate court, as the case may be, shall report the proceedings
of the juvenile court as part of
his the official reporter's duties as
reporter of the circuit,
superior, or probate court.
and, except as
provided in subsection (c), such reporter shall receive no additional
compensation for his services for reporting the proceedings of the
juvenile court.
(c) In counties wherein a circuit court has juvenile jurisdiction, and
wherein there is a juvenile referee and the circuit judge is the judge of
the juvenile court, the salary of the juvenile court reporter shall be one
hundred and twenty-five dollars ($125) per month which shall be in
addition to any compensation such reporter may receive as reporter of
the circuit court.
(d) The official reporters of juvenile courts shall be paid the same
amount for their services and in the same manner, have the same duties
and be subject to the same restrictions as is provided for by law for the
official reporters of the other courts. However, in a county having a
population of more than two hundred fifty thousand (250,000), the
judge of the juvenile court may appoint court reporters as necessary for
compliance with the law in regard to the reporting of cases and
facilitating and expediting the trial of causes, each of whom shall
receive a salary of not less than three hundred dollars ($300) per
month.
SOURCE: IC 33-15-26-1; (02)IN1003.1.335. -->
SECTION 335. IC 33-15-26-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. As used in this
chapter,
(1) "official court reporter" shall mean means any court reporter who
is appointed as the official court reporter by the judge of any circuit,
superior, or probate, or county court in the state.
(2) "Census" shall mean the last preceding United States federal
decennial census;
(3) "State salary" shall mean that part of a court reporter's salary
which is paid by the state of Indiana;
(4) "County salary" shall mean that part of a court reporter's salary
which is paid by the county;
(5) "Salary" shall mean the amount of the state salary and the amount
of the county salary added together;
(6) "Judicial circuit" shall mean any county comprising a single
judicial circuit or any combination of one (1) or more counties
comprising a single judicial circuit.
SOURCE: IC 33-19-1-3; (02)IN1003.1.336. -->
SECTION 336. IC 33-19-1-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) Except for
the state share prescribed by IC 33-19-7-1 for semiannual distribution,
and as provided under IC 33-17-1-4(e) and IC 33-19-6-1.5, within
thirty (30) days after the clerk collects a fee, the clerk shall forward the
fee to:
(1) the county auditor, if the clerk is a clerk of a circuit court; or
(2) the city or town fiscal officer, if the clerk is the clerk of a city
or town court.
(b) If part of the fee is collected on behalf of another person for
service as a juror or witness, the
county auditor division of state court
administration or city or town fiscal officer shall forward that part of
the fee to the person within forty-five (45) days after the auditor
division of state court administration or fiscal officer receives the
claim for the fee.
(c) Except for amounts deposited in a user fee fund established under
IC 33-19-8, the county auditor shall distribute fees received from the
clerk to:
(1) the county treasurer for deposit in the county general fund, if
the fee belongs to the county; and
(2) the fiscal officer of a city or town, if the fee belongs to the city
or town under IC 33-19-7-3.
(d) Except for amounts deposited in a user fee fund established under
IC 33-19-8, the city or town fiscal officer shall deposit all fees received
from a clerk in the treasury of the city or town.
(e) The clerk shall forward the state share of each fee to the state
treasury at the clerk's semiannual settlement for state revenue.
SOURCE: IC 33-19-1-4; (02)IN1003.1.337. -->
SECTION 337. IC 33-19-1-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 4. (a) Jurors of
circuit, superior, county, probate, and municipal courts and members
of a grand jury are entitled to fees equal to:
(1) the mileage rate paid to state officers for each mile necessarily
traveled to and from the court; and
(2) payment at the rate of:
(A) in a county that did not have an ordinance in effect on
November 1, 2001, to pay a supplemental fee to jurors from
county funds:
(i) fifteen dollars ($15) for each day the juror is in actual
attendance in court until the jury is impaneled; and
(B) (ii) forty dollars ($40) for each day the juror is in actual
attendance after impaneling and until the jury is discharged; or
(B) in a county that had an ordinance in effect on November
1, 2001, to pay a supplemental fee to jurors from county
funds:
(i) fifteen dollars ($15) plus the amount of the adopted
supplemental fee for each day the juror is in actual
attendance in court until the jury is impaneled; and
(ii) forty dollars ($40) plus the amount of the adopted
supplemental fee for each day the juror is in actual
attendance after impaneling and until the jury is
discharged.
(b) A county fiscal body may adopt an ordinance to pay from county
funds a supplemental fee in addition to the fees prescribed by
subsection (a)(2).
(c) (b) Jurors of city and town courts are entitled to:
(1) fifteen dollars ($15) per day while in actual attendance; and
(2) receive a sum for mileage equal to that sum per mile paid to
state officers and employees for each mile necessarily traveled to
and from the court.
(d) (c) A city or town fiscal body may adopt an ordinance to pay from
city or town funds a supplemental fee in addition to the fee prescribed
by subsection (c)(1). (b)(1).
(e) (d) A prospective juror who is summoned for jury duty and who
reports to the summoning court on the day specified in the summons is
in actual attendance on that day for the purposes of this section.
SOURCE: IC 33-19-1-7; (02)IN1003.1.338. -->
SECTION 338. IC 33-19-1-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 7. (a) The clerk
shall note witness and juror fees when they are claimed and forward the
claims to the county auditor or city or town fiscal officer.
(b) The clerk is not entitled to a fee for providing an affidavit or other
proof of attendance to a juror or witness.
(c) The county auditor or city or town fiscal officer shall disburse
juror or witness fees claimed under this section as provided in section
3(b) of this chapter.
(d) The county auditor or city or town fiscal officer shall forward
to the division of state court administration a claim for all jury or
witness fees disbursed in the preceding quarter. The division of
state court administration shall reimburse the county auditor or
town fiscal officer for the cost of jury and witness fees disbursed in
the preceding quarter.
SOURCE: IC 33-19-4-3; (02)IN1003.1.339. -->
SECTION 339. IC 33-19-4-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3. (a) This section
applies in all actions listed in IC 33-19-5-4, IC 33-19-5-5, and
IC 33-19-5-6.
(b) In an action where there has been or will be a change of venue or
transfer from one (1) county to another, the clerk of the court from
which the action is transferred shall collect from the party seeking
change of venue a fee equal to that required by IC 33-19-5-4,
IC 33-19-5-5, or IC 33-19-5-6. The clerk of the transferring court shall
forward the fee collected under this section to the clerk of the court to
which the action is transferred.
SOURCE: IC 33-19-5-2; (02)IN1003.1.340. -->
SECTION 340. IC 33-19-5-2, AS AMENDED BY P.L.1-2001,
SECTION 35, AS AMENDED BY P.L.183-2001, SECTION 5, AND
AS AMENDED BY P.L.280-2001, SECTION 19, IS AMENDED AND
CORRECTED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2003]: Sec. 2. (a) Except as provided in subsections (d) and (e), for
each action that results in a judgment:
(1) for a violation constituting an infraction; or
(2) for a violation of an ordinance of a municipal corporation (as
defined in IC 36-1-2-10);
the clerk shall collect from the defendant an infraction or ordinance
violation costs fee of seventy dollars ($70).
(b) In addition to the infraction or ordinance violation costs fee
collected under this section, the clerk shall collect from the defendant
the following fees if they are required under IC 33-19-6:
(1) A document fee (IC 33-19-6-1, IC 33-19-6-2, IC 33-19-6-3).
(2) An alcohol and drug services program user fee
(IC 33-19-6-7(b)).
(3) A law enforcement continuing education program fee
(IC 33-19-6-7(c)).
(4) An alcohol and drug countermeasures fee (IC 33-19-6-10).
(5) A highway work zone fee (IC 33-19-6-14).
(6) A deferred prosecution fee (IC 33-19-6-16.2).
(7) A jury fee (IC 33-19-6-17).
(7) A judicial salaries fee (IC 33-19-6-18).
(8) A document storage fee (IC 33-19-6-18.1).
(9) An automated record keeping fee (IC 33-19-6-19).
(10) A late payment fee (IC 33-19-6-20).
(c) The clerk shall transfer to the county auditor or fiscal officer of
the municipal corporation the following fees, within thirty (30) days
after they are collected, for deposit by the auditor or fiscal officer in the
user fee fund established under IC 33-19-8:
(1) The alcohol and drug services program user fee.
(2) The law enforcement continuing education program fee.
(3) The following amounts from the deferral program fee:
(A) Fifty two dollars ($52) of the initial user's fee.
(B) Ten dollars ($10) of the monthly user's fee.
(d) The defendant is not liable for any ordinance violation costs fee
in an action in which:
(1) the defendant was charged with an ordinance violation subject
to IC 33-6-3;
(2) the defendant denied the violation under IC 33-6-3-2;
(3) proceedings in court against the defendant were initiated under
IC 34-28-5 (or IC 34-4-32 before its repeal); and
(4) the defendant was tried and the court entered judgment for the
defendant for the violation.
(e) Instead of the infraction or ordinance violation costs fee
prescribed by subsection (a), the clerk shall collect a deferral program
fee if an agreement between a prosecuting attorney or an attorney for
a municipal corporation and the person charged with a violation
entered into under IC 34-28-5-1 (or IC 34-4-32-1 before its repeal)
requires payment of those fees by the person charged with the
violation. The deferral program fee is:
(1) an initial user's fee not to exceed fifty-two dollars ($52); and
(2) a monthly user's fee not to exceed ten dollars ($10) for each
month the person remains in the deferral program.
SOURCE: IC 33-19-6-11; (02)IN1003.1.341. -->
SECTION 341. IC 33-19-6-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 11. (a) This
section applies to an action in a circuit court in a county that has
established a program under IC 9-30-9.
(b) The probation department clerk shall collect an alcohol abuse
deterrent program fee and a medical fee set by the court under
IC 9-30-9-8 and deposit it them into the supplemental adult probation
services county alcohol abuse deterrent fund.
SOURCE: IC 33-19-6-17; (02)IN1003.1.342. -->
SECTION 342. IC 33-19-6-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 17. (a) In each
action in which a defendant is found to have committed a crime,
violated a statute defining an infraction, or violated an ordinance of a
municipal corporation, the clerk shall collect a jury fee of two dollars
($2).
(b) The fee collected under this section shall be deposited into the
county user fee fund established by IC 33-19-8-5.
SOURCE: IC 33-19-6-22; (02)IN1003.1.343. -->
SECTION 343. IC 33-19-6-22 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 22. (a) This section applies
to a probation officer serving a circuit, superior, probate, or
county court.
(b) A probation officer shall transfer to the clerk a probation
user fee collected under any of the following:
(1) IC 31-40-2-1.
(2) IC 35-38-2-1.
SOURCE: IC 33-19-6-23; (02)IN1003.1.344. -->
SECTION 344. IC 33-19-6-23 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 23. (a) This section applies
to a probation officer serving a circuit, superior, probate, or
county court if a community corrections program does not operate
the home detention program.
(b) A probation officer shall transfer to the clerk a home
detention fee collected under IC 35-38-2.5-6.
SOURCE: IC 33-19-6-24; (02)IN1003.1.345. -->
SECTION 345. IC 33-19-6-24 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 24. The clerk shall collect a
guardian ad litem or court appointed special advocate user fee
ordered under IC 31-15-6-11, IC 31-17-6-9, or IC 31-40-3-1.
SOURCE: IC 33-19-6-25; (02)IN1003.1.346. -->
SECTION 346. IC 33-19-6-25 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2003]: Sec. 25. The clerk shall collect an
amount ordered under IC 33-9-11.5-6 (reimbursement for court
appointed legal services) or IC 33-19-2-3 (costs of representation).
SOURCE: IC 33-19-7-1; (02)IN1003.1.347. -->
SECTION 347. IC 33-19-7-1, AS AMENDED BY P.L.183-2001,
SECTION 13, AND AS AMENDED BY P.L.280-2001, SECTION 25,
IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2003]: Sec. 1. (a) The clerk of a circuit court shall semiannually
distribute to the auditor of state as the state share for deposit in the state
general fund seventy ninety-seven percent (70%) (97%) of the amount
of fees collected under the following:
(1) IC 33-19-5-1(a) (criminal costs fees).
(2) IC 33-19-5-2(a) (infraction or ordinance violation costs fees).
(3) IC 33-19-5-3(a) (juvenile costs fees).
(4) IC 33-19-5-4(a) (civil costs fees).
(5) IC 33-19-5-5(a) (small claims costs fees).
(6) IC 33-19-5-6(a) (probate costs fees).
(7) IC 33-19-6-16.2 (deferred prosecution fees).
(b) The clerk of a circuit court shall semiannually distribute to the
auditor of state for deposit in the state user fee fund established under
IC 33-19-9-2 the following:
(1) Twenty-five percent (25%) of the drug abuse, prosecution,
interdiction, and correction fees collected under
IC 33-19-5-1(b)(5).
(2) Twenty-five percent (25%) of the alcohol and drug
countermeasures fees collected under IC 33-19-5-1(b)(6),
IC 33-19-5-2(b)(4), and IC 33-19-5-3(b)(5).
(3) Fifty percent (50%) of the child abuse prevention fees collected
under IC 33-19-5-1(b)(7).
(4) One hundred percent (100%) of the domestic violence
prevention and treatment fees collected under IC 33-19-5-1(b)(8).
(5) One hundred percent (100%) of the highway work zone fees
collected under IC 33-19-5-1(b)(9) and IC 33-19-5-2(b)(5).
(6) One hundred percent (100%) of the safe schools fee collected
under IC 33-19-6-16.3.
(7) One hundred percent (100%) of the automated record keeping
fee (IC 33-19-6-19).
(c) The clerk of a circuit court shall monthly distribute to the county
auditor the following:
(1) Seventy-five percent (75%) of the drug abuse, prosecution,
interdiction, and correction fees collected under
IC 33-19-5-1(b)(5).
(2) Seventy-five percent (75%) of the alcohol and drug
countermeasures fees collected under IC 33-19-5-1(b)(6),
IC 33-19-5-2(b)(4), and IC 33-19-5-3(b)(5).
The county auditor shall deposit fees distributed by a clerk under this
subsection into the county drug free community fund established under
IC 5-2-11.
(d) The clerk of a circuit court shall monthly distribute to the county
auditor fifty percent (50%) of the child abuse prevention fees collected
under IC 33-19-5-1(b)(8). The county auditor shall deposit fees
distributed by a clerk under this subsection into the county child
advocacy fund established under IC 12-17-17.
(e) The clerk of a circuit court shall semiannually distribute to the
auditor of state for deposit in the state general fund:
(1) seventy percent (70%) of the amount of the fees described
in IC 33-19-6-16.2 (deferred prosecution fee);
(2) one hundred percent (100%) of the judicial salaries fee.
amount of fees collected under IC 33-19-6-17 (jury fee);
(3) one hundred percent (100%) of the amount of fees collected
under IC 33-19-6-22 (probation user fees);
(4) one hundred percent (100%) of the amount of fees
described in IC 33-19-6-23 (home detention fees); and
(5) one hundred percent (100%) of the informal adjustment
program fee collected by the probation department under
IC 31-34-8-8 or IC 31-37-9-9.
(f) The clerk of a circuit court shall monthly distribute to the county
auditor one hundred percent (100%) of the late payment fees collected
under IC 33-19-6-20. The county auditor shall deposit fees distributed
by a clerk under this subsection as follows:
(1) If directed to do so by an ordinance adopted by the county
fiscal body, the county auditor shall deposit:
(A) forty percent (40%) of the fees in the clerk's record
perpetuation fund established under IC 33-19-6-1.5; and
(B) sixty percent (60%) of the fees in the county general fund.
(2) If the county fiscal body has not adopted an ordinance under
subdivision (1), the county auditor shall deposit all the fees in the
county general fund.
(g) The clerk of the circuit court shall semiannually distribute to the
auditor of state for deposit in the sexual assault victims assistance fund
established under IC 16-19-13-6 one hundred percent (100%) of the
sexual assault victims assistance fees collected under IC 33-19-6-21.
SOURCE: IC 33-19-7-2; (02)IN1003.1.348. -->
SECTION 348. IC 33-19-7-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 2. The clerk of a
circuit court shall forward the county share of fees collected to the
county auditor in accordance with IC 33-19-1-3(a). The auditor shall
retain as the county share twenty-seven percent (27%) of the amount
of fees collected under the following:
(1) IC 33-19-5-1(a) (criminal costs fees).
(2) IC 33-19-5-2(a) (infraction or ordinance violation costs fees).
(3) IC 33-19-5-3(a) (juvenile costs fees).
(4) IC 33-19-5-4(a) (civil costs fees).
(5) IC 33-19-5-5(a) (small claims costs fees).
(6) IC 33-19-5-6(a) (probate costs fees).
(7) IC 33-19-6-16.2 (deferred prosecution fees).
SOURCE: IC 33-19-7-4; (02)IN1003.1.349. -->
SECTION 349. IC 33-19-7-4, AS AMENDED BY P.L.183-2001,
SECTION 14, AND AS AMENDED BY P.L.280-2001, SECTION 26,
IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY
1, 2003]: Sec. 4. (a) The clerk of a city or town court shall
semiannually distribute to the auditor of state as the state share for
deposit in the state general fund fifty-five seventy-five percent (55%)
(75%) of the amount of fees collected under the following:
(1) IC 33-19-5-1(a) (criminal costs fees).
(2) IC 33-19-5-2(a) (infraction or ordinance violation costs fees).
(3) IC 33-19-5-4(a) (civil costs fees).
(4) IC 33-19-5-5 (small claims costs fees).
(5) IC 33-19-6-16.2 (deferred prosecution fees).
(b) Once each month the city or town fiscal officer shall distribute to
the county auditor as the county share twenty percent (20%) of the
amount of fees collected under the following:
(1) IC 33-19-5-1(a) (criminal costs fees).
(2) IC 33-19-5-2(a) (infraction or ordinance violation costs fees).
(3) IC 33-19-5-4(a) (civil costs fees).
(4) IC 33-19-5-5 (small claims costs fees).
(5) IC 33-19-6-16.2 (deferred prosecution fees).
(c) The city or town fiscal officer shall retain twenty-five percent
(25%) as the city or town share of the fees collected under the
following:
(1) IC 33-19-5-1(a) (criminal costs fees).
(2) IC 33-19-5-2(a) (infraction or ordinance violation costs fees).
(3) IC 33-19-5-4(a) (civil costs fees).
(4) IC 33-19-5-5 (small claims costs fees).
(5) IC 33-19-6-16.2 (deferred prosecution fees).
(d) The clerk of a city or town court shall semiannually distribute to
the auditor of state for deposit in the state user fee fund established
under IC 33-19-9 the following:
(1) Twenty-five percent (25%) of the drug abuse, prosecution,
interdiction, and corrections fees collected under
IC 33-19-5-1(b)(5).
(2) Twenty-five percent (25%) of the alcohol and drug
countermeasures fees collected under IC 33-19-5-1(b)(6),
IC 33-19-5-2(b)(4), and IC 33-19-5-3(b)(5).
(3) One hundred percent (100%) of the highway work zone fees
collected under IC 33-19-5-1(b)(9) and IC 33-19-5-2(b)(5).
(4) One hundred percent (100%) of the safe schools fee collected
under IC 33-19-6-16.3.
(5) One hundred percent (100%) of the automated record keeping
fee (IC 33-19-6-19).
(e) The clerk of a city or town court shall monthly distribute to the
county auditor the following:
(1) Seventy-five percent (75%) of the drug abuse, prosecution,
interdiction, and corrections fees collected under
IC 33-19-5-1(b)(5).
(2) Seventy-five percent (75%) of the alcohol and drug
countermeasures fees collected under IC 33-19-5-1(b)(6),
IC 33-19-5-2(b)(4), and IC 33-19-5-3(b)(5).
The county auditor shall deposit fees distributed by a clerk under this
subsection into the county drug free community fund established under
IC 5-2-11.
(f) The clerk of a city or town court shall semiannually distribute to
the auditor of state for deposit in the state general fund:
(1) fifty-five percent (55%) of the fees collected under
IC 33-19-6-16.2 (deferred prosecution fees);
(2) one hundred percent (100%) of the judicial salaries fee. fees
collected under IC 33-19-6-17 (jury fee); and
(3) two dollars ($2) for each of the following fees collected
under IC 33-19-5-2(e) (deferral program fee):
(A) Each initial user's fee collected.
(B) Each monthly user's fee collected.
(g) The clerk of a city or town court shall distribute monthly to the
city or town fiscal officer (as defined in IC 36-1-2-7) one hundred
percent (100%) of the late payment fees collected under IC 33-19-6-20.
The city or town fiscal officer (as defined in IC 36-1-2-7) shall deposit
fees distributed by a clerk under this subsection in the city or town
general fund.
SOURCE: IC 33-19-8-5; (02)IN1003.1.350. -->
SECTION 350. IC 33-19-8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) A county
user fee fund is established in each county for the purpose of financing
various program services. The county fund shall be administered by the
county auditor.
(b) The county fund consists of the following fees collected by a
clerk under this article: and by the probation department for the
juvenile court under IC 31-34-8-8 or IC 31-37-9-9:
(1) The pretrial diversion program fee.
(2) The informal adjustment program fee.
(3) (2) The marijuana eradication program fee.
(4) (3) The alcohol and drug services program fee.
(5) (4) The law enforcement continuing education program fee.
(6) (5) The deferral program fee.
(7) The jury fee.
(c) All of the jury fee and two dollars ($2) of every deferral program
fee collected under IC 33-19-5-2(e) shall be deposited by the county
auditor in the jury pay fund under IC 33-19-10.
SOURCE: IC 33-22; (02)IN1003.1.351. -->
SECTION 351. IC 33-22 IS ADDED TO THE INDIANA CODE AS
A
NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
ARTICLE 22. PROBATION OFFICERS
Chapter 1. Definitions
Sec. 1. The definitions in this chapter apply throughout this
article.
Sec. 2. "Handgun" has the meaning set forth in IC 35-47-1-6.
Sec. 3. "Juvenile court" has the meaning set forth in
IC 31-9-2-70.
Sec. 4. "Juvenile law" has the meaning set forth in IC 31-9-2-72.
Chapter 2. Chief Probation Officer
Sec. 1. A court, or two (2) or more courts acting jointly, may
designate a probation officer to direct and supervise the work of
the probation department.
Sec. 2. The judge of the juvenile court shall appoint a chief
probation officer.
Sec. 3. The chief probation officer of a juvenile court, under the
direction of the juvenile court, shall supervise the work of the
probation department.
Chapter 3. Probation Officers
Sec. 1. A court or division of a court authorized to impose
probation shall appoint one (1) or more probation officers,
depending on the needs of the court, except that two (2) or more
divisions within a court, two (2) or more courts within a county, or
two (2) or more courts not in the same county may jointly appoint
and employ one (1) or more probation officers for the purpose of
meeting the needs of the courts.
Sec. 2. (a) This section does not apply to a person certified as a
qualified probation officer before January 1, 2003.
(b) A person may be appointed as a probation officer after
December 31, 2002, only if that person meets the minimum
employment qualifications adopted by the supreme court.
(c) An uncertified person appointed as a probation officer after
December 31, 2002, who fails to successfully complete a written
examination established by the supreme court within six (6)
months after the date of the person's appointment is prohibited
from exercising the powers of a probation officer as granted by
law.
Sec. 3. Probation officers serve at the pleasure of the appointing
court.
Sec. 4. The amount and time of payment of salaries of city court
probation officers shall be fixed by the court consistent with the
rules of the supreme court to be paid out of the city treasury by the
city controller. City court probation officers are entitled to their
actual expenses necessarily incurred in the performance of their
duties.
Sec. 5. If directed by the appointing court, a probation officer
shall give a bond in a sum to be fixed by the court.
Chapter 4. Probation Staff
Sec. 1. The courts authorized to appoint probation officers shall
appoint administrative personnel needed to properly discharge the
probation function. A judge of a juvenile court may appoint an
appropriate number of other employees to assist the juvenile
probation department.
Sec. 2. These personnel serve at the pleasure of the appointing
court.
Sec. 3. The amount and time of payment of salaries of
administrative personnel in a city or town court shall be fixed by
the court to be paid out of the city treasury by the city controller.
Chapter 5. General Powers and Duties
Sec. 1. A probation officer is directly responsible to and subject
to the orders of the court appointing the probation officer.
Sec. 2. A probation officer may:
(1) visit and confer with any person under investigation or
under the probation officer's supervision;
(2) exercise those powers necessary to carry out the probation
officer's duties; and
(3) act as a parole officer for the department of correction
when requested by the department of correction and when the
request is approved by the court.
Sec. 3. A probation officer may not carry a handgun while acting
in the scope of employment as a probation officer unless all of the
following conditions are met:
(1) The appointing court enters an order authorizing the
probation officer to carry the handgun while on duty.
(2) The probation officer is issued a license to carry the
handgun under IC 35-47-2.
(3) The probation officer successfully completes a handgun
safety course certified by the law enforcement training board
under IC 5-2-1-9(m).
Sec. 4. A probation officer shall:
(1) conduct prehearing and presentence investigations and
prepare reports as required by law;
(2) assist the courts in making pretrial release decisions;
(3) assist the courts, prosecuting attorneys, and other law
enforcement officials in making decisions regarding the
diversion of charged individuals to appropriate noncriminal
alternatives;
(4) furnish each person placed on probation under the officer's
supervision a written statement of the conditions of probation
and instruct the person regarding those conditions;
(5) supervise and assist persons on probation consistent with
conditions of probation imposed by the court;
(6) bring to the court's attention any modification in the
conditions of probation considered advisable;
(7) notify the court when a violation of a condition of probation
occurs;
(8) cooperate with public and private agencies and other
persons concerned with the treatment or welfare of persons on
probation and assist them in obtaining services from those
agencies and persons;
(9) keep accurate records of cases investigated by the
probation officer and of all cases assigned to the officer by the
court and make these records available to the court upon
request;
(10) collect and disburse money from persons under the
probation officer's supervision according to the order of the
court and keep accurate and complete accounts of those
collections and disbursements;
(11) assist the court in transferring supervision of a person on
probation to a court in another jurisdiction; and
(12) perform other duties required by law or as directed by the
court.
Sec. 5. IC 34-13-3 applies whenever:
(1) a governmental entity or its employee is sued for civil
damages; and
(2) the civil action arises out of an act within the scope of a
probation officer's employment or duties.
Chapter 6. Juvenile Probation Departments
Sec. 1. The judge of a juvenile court shall appoint probation
officers and an appropriate number of other employees to assist
the probation department.
Sec. 2. A probation officer shall, to carry out the juvenile law:
(1) conduct the investigations and prepare the reports and
recommendations that the court directs and keep a written
record of those investigations, reports, and recommendations;
(2) receive and examine complaints and allegations concerning
matters covered by the juvenile law and make preliminary
inquiries and investigations;
(3) implement informal adjustments with the approval of the
court;
(4) prepare and submit the predisposition report required for
a dispositional hearing under the juvenile law;
(5) supervise and assist by all suitable methods a child placed
on probation or in the probation officer's care by order of the
court or other legal authority;
(6) keep complete records of the probation officer's work and
comply with any order of the court concerning the collection,
protection, and distribution of any money or other property
coming into the probation officer's hands;
(7) with the cooperation and assistance of the county office of
family and children, prepare and monitor performance of any
case plan and ensure compliance with all other procedures, as
necessary or appropriate to satisfy the requirements of Title
IV-E of the Social Security Act (42 U.S.C. 670 et seq.), and
applicable federal regulations for federal financial
participation in the payment of the cost of services provided to
an eligible child; and
(8) perform the other functions that are designated by the
juvenile law or by the court in accordance with the juvenile
law.
Sec. 3. Except for carrying a handgun as authorized under
IC 33-22-5-3, a probation officer does not have the powers of a law
enforcement officer.
Chapter 7. Duties; Judicial Conference of Indiana
Sec. 1. The judicial conference of Indiana shall:
(1) keep informed of the work of all probation departments;
(2) inform courts and probation departments of legislation
concerning probation and of other developments in probation;
and
(3) submit to the general assembly before January 15 of each
year the report prepared by the division of state court
administration containing statistical and other information
relating to probation.
Sec. 2. The judicial conference of Indiana may:
(1) visit and inspect any probation department and confer with
probation officers and judges administering probation; and
(2) under rules adopted by the supreme court, require
probation departments to submit periodic reports of their
work on forms furnished by the conference.
Sec. 3. The judicial conference of Indiana may arrange
conferences or workshops for probation officers and judges
administering probation in order to enhance knowledge about and
improve the delivery of probation services. The expenses of
probation officers and judges incurred in attending these
conferences or workshops shall be paid in the same manner as
other expenses are paid in the courts in which they serve.
Sec. 4. The judicial conference of Indiana shall provide probation
departments with training and technical assistance for:
(1) the implementation and management of probation case
classification; and
(2) the development and use of workload information.
Sec. 5. The judicial conference of Indiana shall, in cooperation
with the division of family and children and the department of
education, provide probation departments with training and
technical assistance relating to special education services and
programs that may be available for delinquent children or children
in need of services. The subjects addressed by the training and
technical assistance must include the following:
(1) Eligibility standards.
(2) Testing requirements and procedures.
(3) Procedures and requirements for placement in programs
provided by school corporations or special education
cooperatives under IC 20-1-6.
(4) Procedures and requirements for placement in residential
special education institutions or facilities under IC 20-1-6-19
and 511 IAC 7-12-5.
(5) Development and implementation of individual education
programs for eligible children:
(A) in accordance with applicable requirements of state and
federal laws and rules; and
(B) in coordination with:
(i) individual case plans; and
(ii) informal adjustment programs or dispositional decrees
entered by courts having juvenile jurisdiction under
IC 31-34 and IC 31-37.
(6) Sources of federal, state, and local funding that are or may
be available to support special education programs for
children for whom proceedings have been initiated under
IC 31-34 and IC 31-37. Training for probation departments
may be provided jointly with training provided to child welfare
caseworkers relating to the same subject matter.
Sec. 6. The judicial conference of Indiana shall make
recommendations to courts and probation departments
concerning:
(1) selection, training, distribution, and removal of probation
officers;
(2) methods and procedures for the administration of
probation, including investigation, supervision, workloads,
recordkeeping, and reporting; and
(3) use of citizen volunteers and public and private agencies.
Sec. 7. There is established within the judicial conference of
Indiana a probation standards and practices advisory committee,
consisting of the following ten (10) members, not more than five (5)
of whom may be affiliated with the same political party:
(1) the chief justice of the supreme court or the chief justice's
designee, who shall serve as chairman of the committee;
(2) the commissioner or the commissioner's designee;
(3) one (1) judge of a circuit or superior court having criminal
jurisdiction;
(4) one (1) judge of a county or municipal court having
criminal jurisdiction;
(5) one (1) judge of a circuit or superior court having juvenile
jurisdiction;
(6) one (1) supervising probation officer;
(7) two (2) probation officers, one (1) whose primary
responsibility is adult supervision and one (1) whose primary
responsibility is juvenile supervision; and
(8) two (2) lay persons.
Sec. 8. (a) Other than the commissioner and the chief justice, who
shall serve by virtue of their offices, or their designees, members of
the probation standards and practices advisory committee shall be
appointed by the governor. All appointments shall be made for
terms of four (4) years or while maintaining the position held at the
time of appointment to the committee, whichever is the lesser
period. Appointees shall serve as members of the committee only
while holding the office or position held at the time of appointment.
(b) Vacancies on the committee caused by resignation, death, or
removal shall be filled for the unexpired term of the member
succeeded in the same manner as the original appointment.
Members may be reappointed for additional terms. The appointed
members of the committee may be removed by the governor for
cause after an opportunity to be heard by the governor upon due
notice.
(c) Each appointed member is entitled to the minimum salary per
diem as provided in IC 4-10-11-2.1(b) for each day engaged in the
official business of the committee. In addition, each member is
entitled to reimbursement for traveling and other expenses as
provided in the travel policies and procedures established by the
department of administration and approved by the budget agency.
The committee shall meet at least three (3) times a year and at
other times at the call of the chairman. The chairman shall call the
organizational meeting of the committee within thirty (30) days
after the last initial appointment to the committee has been made
by the governor. For the purposes of transacting business, a
majority of the membership constitutes a quorum.
Sec. 9. The conference may delegate any of the functions
described in this chapter to the judicial center.
Sec. 10. (a) Every probation department shall annually compile
and make available to the judicial conference of Indiana upon
request accurate statistical information pertaining to its operation,
including:
(1) presentence and predisposition reports prepared;
(2) investigations and reports regarding cases assigned to the
probation department and disposed of before trial;
(3) cases disposed of by termination of supervision, including
revocation of probation;
(4) that probation department's operational costs, including
salaries of probation officers and administrative personnel;
and
(5) persons employed.
(b) Before January 5 of each year, each probation department
shall send to the judicial conference of Indiana the following
statistical information concerning home detention for the
preceding calendar year:
(1) The number of persons supervised by the department or by
a community corrections program who were placed in home
detention under IC 35-38-2.5.
(2) The number of persons supervised by the department or by
a community corrections program who successfully completed
a period of home detention ordered under IC 35-38-2.5.
(3) The number of persons supervised by the department or by
a community corrections program who failed to complete a
period of home detention ordered under IC 35-38-2.5, and a
description of the subsequent disposition for those persons.
(4) For each person under home detention supervised by the
department or by a community corrections program, a
description of the most serious offense for which the person
was convicted, resulting in a sentence that included a period of
home detention ordered as a condition of probation.
(5) The amount of home detention user fees collected by the
department under IC 35-38-2.5.
(6) The amount of home detention user fees deposited into the
community corrections home detention fund for the county in
which the department is located.
(7) The average expense per person placed in home detention
supervised by the department with a monitoring device.
(8) The average expense per person placed in home detention
supervised by the department without a monitoring device.
Chapter 8. Supreme Court Rules
Sec. 1. The supreme court may adopt rules consistent with this
chapter, prescribing minimum standards concerning:
(1) educational and occupational qualifications for employment
as a probation officer;
(2) compensation of probation officers;
(3) protection of probation records and disclosure of
information contained in those records; and
(4) presentence investigation reports.
SOURCE: IC 34-6-2-20; (02)IN1003.1.352. -->
SECTION 352. IC 34-6-2-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 20. "Charitable
entity", for purposes of IC 34-30-5, means any entity exempted from
the Indiana state gross income retail tax under IC 6-2.1-3-20.
IC 6-2.5-5-21(b)(1)(B).
SOURCE: IC 35-38-1-9; (02)IN1003.1.353. -->
SECTION 353. IC 35-38-1-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003] : Sec. 9. (a) As used in
this chapter, "recommendation" and "victim" have the meanings set out
in IC 35-35-3-1.
(b) The presentence investigation consists of the gathering of
information with respect to:
(1) the circumstances attending the commission of the offense;
(2) the convicted person's history of delinquency or criminality,
social history, employment history, family situation, economic
status, education, and personal habits; and
(3) the impact of the crime upon the victim.
(c) The presentence investigation may include any matter that the
probation officer conducting the investigation believes is relevant to
the question of sentence, and must include:
(1) any matters the court directs to be included;
(2) any written statements submitted to the prosecuting attorney by
a victim under IC 35-35-3;
(3) any written statements submitted to the probation officer by a
victim; and
(4) preparation of the victim impact statement required under
section 8.5 of this chapter.
(d) If there are no written statements submitted to the probation
officer, he the probation officer shall certify to the court:
(1) that he the probation officer has attempted to contact the
victim; and
(2) that if he the probation officer has contacted the victim, he
the probation officer has offered to accept the written statements
of the victim or to reduce his the victim's oral statements to
writing, concerning the sentence, including the acceptance of any
recommendation.
(e) A presentence investigation report prepared by a probation officer
must include the information and comply with any other requirements
established in the rules adopted under IC 11-13-1-8. by the supreme
court.
SOURCE: IC 35-38-2-1; (02)IN1003.1.354. -->
SECTION 354. IC 35-38-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 1. (a) Whenever
it places a person on probation, the court shall:
(1) specify in the record the conditions of the probation; and
(2) advise the person that if the person violates a condition of
probation during the probationary period, a petition to revoke
probation may be filed before the earlier of the following:
(A) One (1) year after the termination of probation.
(B) Forty-five (45) days after the state receives notice of the
violation.
(b) In addition, if the person was convicted of a felony and is placed
on probation, the court shall order the person to pay to the
probation
department clerk the user's fee prescribed under subsection (c). If the
person was convicted of a misdemeanor, the court may order the person
to pay the user's fee prescribed under subsection (d). The court may:
(1) modify the conditions (except a fee payment under subsection
(c)); or
(2) terminate the probation;
at any time. If the person commits an additional crime, the court may
revoke the probation.
(c) In addition to any other conditions of probation, the court shall
order each person convicted of a felony to pay:
(1) not less than twenty-five dollars ($25) nor more than one
hundred dollars ($100) as an initial probation user's fee;
(2) a monthly probation user's fee of not less than five dollars ($5)
nor more than fifteen dollars ($15) for each month that the person
remains on probation;
(3) the costs of the laboratory test or series of tests to detect and
confirm the presence of the human immunodeficiency virus (HIV)
antigen or antibodies to the human immunodeficiency virus (HIV)
if such tests are required by the court under section 2.3 of this
chapter; and
(4) an alcohol abuse deterrent fee and a medical fee set by the
court under IC 9-30-9-8, if the court has referred the defendant to
an alcohol abuse deterrent program;
to the probation department. clerk.
(d) In addition to any other conditions of probation, the court may
order each person convicted of a misdemeanor to pay:
(1) not more than a fifty dollar ($50) initial probation user's fee;
(2) not more than a ten dollar ($10) monthly probation user's fee
for each month that the person remains on probation; and
(3) the costs of the laboratory test or series of tests to detect and
confirm the presence of the human immunodeficiency virus (HIV)
antigen or antibodies to the human immunodeficiency virus (HIV)
if such tests are required by the court under section 2.3 of this
chapter;
to the probation department. clerk.
(e) All money collected by the probation department under this
section shall be transferred to the county treasurer who shall deposit the
money into the county supplemental adult probation services fund. The
fiscal body of the county shall appropriate money from the county
supplemental adult probation services fund to the county, superior,
circuit, or municipal court of the county that provides probation
services to adults.
(f) (e) All money collected by the probation department of a city or
town court under this section shall be transferred to the fiscal officer of
the city or town. The fiscal officer shall deposit the money into the
local supplemental adult probation services city or town user fee fund.
The fiscal body of the city or town shall appropriate money from the
local supplemental adult probation services fund to the city or town
court of the city or town for the court's use in providing probation
services to adults or for the court's use for other purposes as may be
appropriated by the fiscal body. Money may be appropriated under this
subsection only to those city or town courts that have an adult
probation services program. If a city or town court does not have such
a program, the money collected by the probation department must be
transferred and appropriated as provided under subsection (e). to the
auditor of state for deposit in the state general fund.
(g) (f) Except as provided in subsection (i), (h), the county or local
supplemental adult probation services fund may be used only to
supplement probation services and to increase salaries for probation
officers. A supplemental probation services fund may not be used to
replace other funding of probation services. Any money remaining in
the fund at the end of the year does not revert to any other fund but
continues in the county or local supplemental adult probation services
fund.
(h) (g) A person placed on probation for more than one (1) crime
may not be required to pay more than:
(1) one (1) initial probation user's fee; and
(2) one (1) monthly probation user's fee per month;
to the probation department.
(i) (h) This subsection applies to a city or town located in a county
having a population of more than one hundred fifty thousand (150,000)
but less than one hundred sixty thousand (160,000). Any money
remaining in the local supplemental adult probation services fund at the
end of the local fiscal year may be appropriated by the city or town
fiscal body to the city or town court for use by the court for purposes
determined by the fiscal body.
SOURCE: IC 35-38-2.5-8; (02)IN1003.1.355. -->
SECTION 355. IC 35-38-2.5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 8. (a) All home
detention fees collected by a county based probation department shall
be transferred to the county treasurer who shall deposit the fees into the
county supplemental adult or juvenile probation services fund. The
expenses of administering a county based probation department
home detention program, including the purchase of monitoring devices
and other supervision expenses, shall be paid from the fund. by the
state.
(b) All home detention fees collected by the probation department of
a city or town court shall be transferred to the fiscal officer of the city
or town who shall deposit the fees into the local supplemental adult or
juvenile probation services fund. The expenses of administering a
home detention program, including the purchase of monitoring devices
and other supervision expenses shall be paid from the fund.
(c) All home detention fees collected by a community corrections
program, except any funds received by a community corrections
program under IC 11-12, shall be deposited into the community
corrections home detention fund established for the county under
IC 11-12-7-1. The expenses of administering a community corrections
home detention program, including the purchase of monitoring devices
and other supervision expenses, shall be paid from the fund.
SOURCE: IC 36-2-10-16; (02)IN1003.1.356. -->
SECTION 356. IC 36-2-10-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 16. (a) Before the
sixteenth day of each month, the treasurer shall prepare a report
showing, as of the close of business on the last day of the preceding
month, the following items:
(1) The total amount of taxes collected and not included in the last
semiannual settlement of taxes, and the amount of taxes omitted
from any preceding semiannual settlements, except for taxes
advanced to the state or a municipal corporation in the county and
for which an advance settlement has been made.
(2) The total amount of taxes collected under IC 6-5-10, IC 6-5-11,
and IC 6-5-12 and distributions under IC 6-5.5 that are not
included in the last semiannual settlement of taxes, and the amount
of those taxes omitted from any preceding semiannual settlements.
(3) The totals of money received from all other sources and not
receipted into the ledger fund accounts of the county at the end of
the month.
(4) The total of the balances in all ledger fund accounts.
(5) The total amount of cash in each depository at the close of
business on the last day of the month.
(6) The total of county warrants issued against each depository that
are outstanding and unpaid at the end of the month.
(7) The record balance of money in each depository at the end of
the month.
(8) The cash in the office at the close of the last day of the month.
(9) Other items for which the treasurer is entitled to credit.
The treasurer shall prepare the report in quadruplicate and verify each
copy. The treasurer shall retain one (1) copy as a public record and file
three (3) copies with the county auditor. The state board of accounts
shall prescribe forms for the report in the detail it considers necessary
under this section and IC 5-13-6-1.
(b) The treasurer shall make the monthly report required by
IC 36-2-6-14.
SOURCE: IC 36-3-7-5; (02)IN1003.1.357. -->
SECTION 357. IC 36-3-7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 5. (a) Liens for
taxes levied by the consolidated city are perfected when certified to the
auditor of the county.
(b) Liens created when the city enters upon property to make
improvements to bring it into compliance with a city ordinance, and
liens created upon failure to pay charges assessed by the city for
services shall be certified to the auditor, after the adoption of a
resolution confirming the incurred expense by the appropriate city
department, board, or other agency. In addition, the resolution must
state the name of the owner as it appears on the township assessor's
record and a description of the property. These liens are perfected when
certified to the auditor.
(c) The amount of a perfected lien shall be placed on the tax
duplicate by the auditor in the nature of a delinquent tax subject to
enforcement and collection as otherwise provided under IC 6-1.1-22,
IC 6-1.1-24, and IC 6-1.1-25. However, the amount of the lien is not
considered a tax within the meaning of IC 6-1.1-21-2(b) and shall not
be included as a part of either a total county tax levy under
IC 6-1.1-21-2(g) or the tax liability of a taxpayer under IC 6-1.1-21-5
for purposes of the tax credit computations under IC 6-1.1-21-4 and
IC 6-1.1-21-5. IC 6-1.1-21.1-4.
SOURCE: IC 36-7-13-3.8; (02)IN1003.1.358. -->
SECTION 358. IC 36-7-13-3.8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 3.8. As used in
this chapter, "state and local income taxes" means taxes imposed under
any of the following:
(1) IC 6-2.1 (the gross income tax).
(2) (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax).
(3) IC 6-3-8 (the supplemental net income tax).
(4) (2) IC 6-3.5-1.1 (county adjusted gross income tax).
(5) (3) IC 6-3.5-6 (county option income tax).
(6) (4) IC 6-3.5-7 (county economic development income tax).
SOURCE: IC 36-7-13-15; (02)IN1003.1.359. -->
SECTION 359. IC 36-7-13-15, AS AMENDED BY P.L.174-2001,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]: Sec. 15. (a) If an advisory commission on
industrial development designates a district under this chapter or the
legislative body of a county or municipality adopts an ordinance
designating a district under section 10.5 of this chapter, the treasurer
of state shall establish an incremental tax financing fund for the county.
The fund shall be administered by the treasurer of state. Money in the
fund does not revert to the state general fund at the end of a state fiscal
year.
(b) Subject to subsection (c), the following amounts shall be
deposited during each state fiscal year in the incremental tax financing
fund established for the county under subsection (a):
(1) The aggregate amount of state gross retail and use taxes that are
remitted under IC 6-2.5 by businesses operating in the district,
until the amount of state gross retail and use taxes deposited equals
the gross retail incremental amount for the district.
(2) The aggregate amount of state and local income taxes paid by
employees employed in the district with respect to wages earned
for work in the district, until the amount of state and local income
taxes deposited equals the income tax incremental amount.
(c) The aggregate amount of revenues that is:
(1) attributable to:
(A) the state gross retail and use taxes established under
IC 6-2.5; and
(B) the gross income tax established under IC 6-2.1;
(C) (B) the adjusted gross income tax established under IC 6-3-1
through IC 6-3-7; and
(D) the supplemental net income tax established under IC 6-3-8;
and
(2) deposited during any state fiscal year in each incremental tax
financing fund established for a county;
may not exceed one million dollars ($1,000,000) per county.
(d) On or before the twentieth day of each month, all amounts held
in the incremental tax financing fund established for a county shall be
distributed to the district's advisory commission on industrial
development for deposit in the industrial development fund of the unit
that requested designation of the district.
SOURCE: IC 36-7-14-37; (02)IN1003.1.360. -->
SECTION 360. IC 36-7-14-37 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 37. (a) Real
property acquired by the redevelopment district is exempt from
taxation while owned by the district.
(b) All receipts of the department of redevelopment, including
receipts from the sale of real property, personal property, and materials
disposed of, are exempt from all taxes. including the gross income tax.
(c) All other property of the department of redevelopment is exempt
from taxation.
SOURCE: IC 36-7-14-39; (02)IN1003.1.361. -->
SECTION 361. IC 36-7-14-39 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 39. (a) As used
in this section:
"Allocation area" means that part of a blighted area to which an
allocation provision of a declaratory resolution adopted under section
15 of this chapter refers for purposes of distribution and allocation of
property taxes.
"Base assessed value" means the following:
(1) If an allocation provision is adopted after June 30, 1995, in a
declaratory resolution or an amendment to a declaratory resolution
establishing an economic development area:
(A) the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h); plus
(B) to the extent that it is not included in clause (A), the net
assessed value of property that is assessed as residential property
under the rules of the
state board of tax commissioners,
department of local government finance, as finally determined
for any assessment date after the effective date of the allocation
provision.
(2) If an allocation provision is adopted after June 30, 1997, in a
declaratory resolution or an amendment to a declaratory resolution
establishing a blighted area:
(A) the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h); plus
(B) to the extent that it is not included in clause (A), the net
assessed value of property that is assessed as residential property
under the rules of the
state board of tax commissioners,
department of local government finance, as finally determined
for any assessment date after the effective date of the allocation
provision.
(3) If:
(A) an allocation provision adopted before June 30, 1995, in a
declaratory resolution or an amendment to a declaratory
resolution establishing a blighted area expires after June 30,
1997; and
(B) after June 30, 1997, a new allocation provision is included
in an amendment to the declaratory resolution;
the net assessed value of all the property as finally determined for
the assessment date immediately preceding the effective date of the
allocation provision adopted after June 30, 1997, as adjusted under
subsection (h).
(4) Except as provided in subdivision (5), for all other allocation
areas, the net assessed value of all the property as finally
determined for the assessment date immediately preceding the
effective date of the allocation provision of the declaratory
resolution, as adjusted under subsection (h).
(5) If an allocation area established in an economic development
area before July 1, 1995, is expanded after June 30, 1995, the
definition in subdivision (1) applies to the expanded portion of the
area added after June 30, 1995.
(6) If an allocation area established in a blighted area before July
1, 1997, is expanded after June 30, 1997, the definition in
subdivision (2) applies to the expanded portion of the area added
after June 30, 1997.
Except as provided in section 39.3 of this chapter, "property taxes"
means taxes imposed under IC 6-1.1 on real property. However, upon
approval by a resolution of the redevelopment commission adopted
before June 1, 1987, "property taxes" also includes taxes imposed
under IC 6-1.1 on depreciable personal property. If a redevelopment
commission adopted before June 1, 1987, a resolution to include within
the definition of property taxes taxes imposed under IC 6-1.1 on
depreciable personal property that has a useful life in excess of eight
(8) years, the commission may by resolution determine the percentage
of taxes imposed under IC 6-1.1 on all depreciable personal property
that will be included within the definition of property taxes. However,
the percentage included must not exceed twenty-five percent (25%) of
the taxes imposed under IC 6-1.1 on all depreciable personal property.
(b) A declaratory resolution adopted under section 15 of this chapter
before January 1, 2006, may include a provision with respect to the
allocation and distribution of property taxes for the purposes and in the
manner provided in this section. A declaratory resolution previously
adopted may include an allocation provision by the amendment of that
declaratory resolution before January 1, 2006, in accordance with the
procedures required for its original adoption. A declaratory resolution
or an amendment that establishes an allocation provision after June 30,
1995, must specify an expiration date for the allocation provision that
may not be more than thirty (30) years after the date on which the
allocation provision is established. However, if bonds or other
obligations that were scheduled when issued to mature before the
specified expiration date and that are payable only from allocated tax
proceeds with respect to the allocation area remain outstanding as of
the expiration date, the allocation provision does not expire until all of
the bonds or other obligations are no longer outstanding. The allocation
provision may apply to all or part of the blighted area. The allocation
provision must require that any property taxes subsequently levied by
or for the benefit of any public body entitled to a distribution of
property taxes on taxable property in the allocation area be allocated
and distributed as follows:
(1) Except as otherwise provided in this section, the proceeds of
the taxes attributable to the lesser of:
(A) the assessed value of the property for the assessment date
with respect to which the allocation and distribution is made; or
(B) the base assessed value;
shall be allocated to and, when collected, paid into the funds of the
respective taxing units.
(2) Except as otherwise provided in this section, property tax
proceeds in excess of those described in subdivision (1) shall be
allocated to the redevelopment district and, when collected, paid
into an allocation fund for that allocation area that may be used by
the redevelopment district only to do one (1) or more of the
following:
(A) Pay the principal of and interest on any obligations payable
solely from allocated tax proceeds which are incurred by the
redevelopment district for the purpose of financing or
refinancing the redevelopment of that allocation area.
(B) Establish, augment, or restore the debt service reserve for
bonds payable solely or in part from allocated tax proceeds in
that allocation area.
(C) Pay the principal of and interest on bonds payable from
allocated tax proceeds in that allocation area and from the
special tax levied under section 27 of this chapter.
(D) Pay the principal of and interest on bonds issued by the unit
to pay for local public improvements in or serving that allocation
area.
(E) Pay premiums on the redemption before maturity of bonds
payable solely or in part from allocated tax proceeds in that
allocation area.
(F) Make payments on leases payable from allocated tax
proceeds in that allocation area under section 25.2 of this
chapter.
(G) Reimburse the unit for expenditures made by it for local
public improvements (which include buildings, parking
facilities, and other items described in section 25.1(a) of this
chapter) in or serving that allocation area.
(H) Reimburse the unit for rentals paid by it for a building or
parking facility in or serving that allocation area under any lease
entered into under IC 36-1-10.
(I) Pay all or a portion of a property tax replacement credit to
taxpayers in an allocation area as determined by the
redevelopment commission. This credit equals the amount
determined under the following STEPS for each taxpayer in a
taxing district (as defined in IC 6-1.1-1-20) that contains all or
part of the allocation area:
STEP ONE: Determine that part of the sum of the amounts under
IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2), IC 6-1.1-21-2(g)(3),
IC 6-1.1-21-2(g)(4), and IC 6-1.1-21-2(g)(5) that is attributable
to the taxing district.
STEP TWO: Divide:
(A) that part of twenty percent (20%) of each county's total
county tax levy payable that year as determined under
IC 6-1.1-21-4 that is attributable to the taxing district; by
(B) the STEP ONE sum.
STEP THREE: Multiply:
(A) the STEP TWO quotient; times
(B) the total amount of the taxpayer's property taxes levied in
the taxing district that have been allocated during that year to
an allocation fund under this section.
If not all the taxpayers in an allocation area receive the credit in
full, each taxpayer in the allocation area is entitled to receive the
same proportion of the credit. A taxpayer may not receive a
credit under this section and a credit under section 39.5 of this
chapter in the same year.
(J) (I) Pay expenses incurred by the redevelopment commission
for local public improvements that are in the allocation area or
serving the allocation area. Public improvements include
buildings, parking facilities, and other items described in section
25.1(a) of this chapter.
(K) (J) Reimburse public and private entities for expenses
incurred in training employees of industrial facilities that are
located:
(i) in the allocation area; and
(ii) on a parcel of real property that has been classified as
industrial property under the rules of the state board of tax
commissioners department of local government finance.
However, the total amount of money spent for this purpose in
any year may not exceed the total amount of money in the
allocation fund that is attributable to property taxes paid by the
industrial facilities described in this clause. The reimbursements
under this clause must be made within three (3) years after the
date on which the investments that are the basis for the
increment financing are made.
The allocation fund may not be used for operating expenses of the
commission.
(3) Except as provided in subsection (g), before July 15 of each
year the commission shall do the following:
(A) Determine the amount, if any, by which the base assessed
value when multiplied by the estimated tax rate of the allocation
area will exceed the amount of assessed value needed to produce
the property taxes necessary to make, when due, principal and
interest payments on bonds described in subdivision (2) plus the
amount necessary for other purposes described in subdivision
(2).
(B) Notify the county auditor of the amount, if any, of the
amount of excess assessed value that the commission has
determined may be allocated to the respective taxing units in the
manner prescribed in subdivision (1). The commission may not
authorize an allocation of assessed value to the respective taxing
units under this subdivision if to do so would endanger the
interests of the holders of bonds described in subdivision (2) or
lessors under section 25.3 of this chapter.
(c) For the purpose of allocating taxes levied by or for any taxing unit
or units, the assessed value of taxable property in a territory in the
allocation area that is annexed by any taxing unit after the effective
date of the allocation provision of the declaratory resolution is the
lesser of:
(1) the assessed value of the property for the assessment date with
respect to which the allocation and distribution is made; or
(2) the base assessed value.
(d) Property tax proceeds allocable to the redevelopment district
under subsection (b)(2) may, subject to subsection (b)(3), be
irrevocably pledged by the redevelopment district for payment as set
forth in subsection (b)(2).
(e) Notwithstanding any other law, each assessor shall, upon petition
of the redevelopment commission, reassess the taxable property
situated upon or in, or added to, the allocation area, effective on the
next assessment date after the petition.
(f) Notwithstanding any other law, the assessed value of all taxable
property in the allocation area, for purposes of tax limitation property
tax replacement, and formulation of the budget, tax rate, and tax levy
for each political subdivision in which the property is located is the
lesser of:
(1) the assessed value of the property as valued without regard to
this section; or
(2) the base assessed value.
(g) If any part of the allocation area is located in an enterprise zone
created under IC 4-4-6.1, the unit that designated the allocation area
shall create funds as specified in this subsection. A unit that has
obligations, bonds, or leases payable from allocated tax proceeds under
subsection (b)(2) shall establish an allocation fund for the purposes
specified in subsection (b)(2) and a special zone fund. Such a unit
shall, until the end of the enterprise zone phase out period, deposit each
year in the special zone fund any amount in the allocation fund derived
from property tax proceeds in excess of those described in subsection
(b)(1) from property located in the enterprise zone that exceeds the
amount sufficient for the purposes specified in subsection (b)(2) for the
year. The amount sufficient for purposes specified in subsection (b)(2)
for the year shall be determined based on the pro rata portion of such
current property tax proceeds from the portion of the enterprise zone
that is within the allocation area as compared to all such current
property tax proceeds derived from the allocation area. A unit that has
no obligations, bonds, or leases payable from allocated tax proceeds
under subsection (b)(2) shall establish a special zone fund and deposit
all the property tax proceeds in excess of those described in subsection
(b)(1) in the fund derived from property tax proceeds in excess of those
described in subsection (b)(1) from property located in the enterprise
zone. The unit that creates the special zone fund shall use the fund
(based on the recommendations of the urban enterprise association) for
programs in job training, job enrichment, and basic skill development
that are designed to benefit residents and employers in the enterprise
zone or other purposes specified in subsection (b)(2), except that where
reference is made in subsection (b)(2) to allocation area it shall refer
for purposes of payments from the special zone fund only to that
portion of the allocation area that is also located in the enterprise zone.
Those programs shall reserve at least one-half (1/2) of their enrollment
in any session for residents of the enterprise zone.
(h) The state board of accounts and state board of tax commissioners
department of local government finance shall make the rules and
prescribe the forms and procedures that they consider expedient for the
implementation of this chapter. After each general reassessment under
IC 6-1.1-4, the state board of tax commissioners department of local
government finance shall adjust the base assessed value one (1) time
to neutralize any effect of the general reassessment on the property tax
proceeds allocated to the redevelopment district under this section.
However, the adjustment may not include the effect of property tax
abatements under IC 6-1.1-12.1, and the adjustment may not produce
less property tax proceeds allocable to the redevelopment district under
subsection (b)(2) than would otherwise have been received if the
general reassessment had not occurred. The state board of tax
commissioners department of local government finance may
prescribe procedures for county and township officials to follow to
assist the state board in making the adjustments.
SOURCE: IC 36-7-14.5-12.5; (02)IN1003.1.362. -->
SECTION 362. IC 36-7-14.5-12.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 12.5. (a) This
section applies only to an authority in a county having a United States
government military base that is scheduled for closing or is completely
or partially inactive or closed.
(b) In order to accomplish the purposes set forth in section 11(b) of
this chapter, an authority may create an economic development area:
(1) by following the procedures set forth in IC 36-7-14-41 for the
establishment of an economic development area by a
redevelopment commission; and
(2) with the same effect as if the economic development area was
created by a redevelopment commission.
However, an authority may not include in an economic development
area created under this section any area that was declared a blighted
area, an urban renewal area, or an economic development area under
IC 36-7-14.
(c) In order to accomplish the purposes set forth in section 11(b) of
this chapter, an authority may do the following in a manner that serves
an economic development area created under this section:
(1) Acquire by purchase, exchange, gift, grant, condemnation, or
lease, or any combination of methods, any personal property or
interest in real property needed for the redevelopment of economic
development areas located within the corporate boundaries of the
unit.
(2) Hold, use, sell (by conveyance by deed, land sale contract, or
other instrument), exchange, lease, rent, or otherwise dispose of
property acquired for use in the redevelopment of economic
development areas on the terms and conditions that the authority
considers best for the unit and the unit's inhabitants.
(3) Sell, lease, or grant interests in all or part of the real property
acquired for redevelopment purposes to any other department of
the unit or to any other governmental agency for public ways,
levees, sewerage, parks, playgrounds, schools, and other public
purposes on any terms that may be agreed on.
(4) Clear real property acquired for redevelopment purposes.
(5) Repair and maintain structures acquired for redevelopment
purposes.
(6) Remodel, rebuild, enlarge, or make major structural
improvements on structures acquired for redevelopment purposes.
(7) Survey or examine any land to determine whether the land
should be included within an economic development area to be
acquired for redevelopment purposes and to determine the value
of that land.
(8) Appear before any other department or agency of the unit, or
before any other governmental agency in respect to any matter
affecting:
(A) real property acquired or being acquired for redevelopment
purposes; or
(B) any economic development area within the jurisdiction of the
authority.
(9) Institute or defend in the name of the unit any civil action, but
all actions against the authority must be brought in the circuit or
superior court of the county where the authority is located.
(10) Use any legal or equitable remedy that is necessary or
considered proper to protect and enforce the rights of and perform
the duties of the authority.
(11) Exercise the power of eminent domain in the name of and
within the corporate boundaries of the unit subject to the same
conditions and procedures that apply to the exercise of the power
of eminent domain by a redevelopment commission under
IC 36-7-14.
(12) Appoint an executive director, appraisers, real estate experts,
engineers, architects, surveyors, and attorneys.
(13) Appoint clerks, guards, laborers, and other employees the
authority considers advisable, except that those appointments must
be made in accordance with the merit system of the unit if such a
system exists.
(14) Prescribe the duties and regulate the compensation of
employees of the authority.
(15) Provide a pension and retirement system for employees of the
authority by using the public employees' retirement fund or a
retirement plan approved by the United States Department of
Housing and Urban Development.
(16) Discharge and appoint successors to employees of the
authority subject to subdivision (13).
(17) Rent offices for use of the department or authority, or accept
the use of offices furnished by the unit.
(18) Equip the offices of the authority with the necessary furniture,
furnishings, equipment, records, and supplies.
(19) Design, order, contract for, and construct, reconstruct,
improve, or renovate the following:
(A) Any local public improvement or structure that is necessary
for redevelopment purposes or economic development within the
corporate boundaries of the unit.
(B) Any structure that enhances development or economic
development.
(20) Contract for the construction, extension, or improvement of
pedestrian skyways (as defined in IC 36-7-14-12.2(c)).
(21) Accept loans, grants, and other forms of financial assistance
from, or contract with, the federal government, the state
government, a municipal corporation, a special taxing district, a
foundation, or any other source.
(22) Make and enter into all contracts and agreements necessary or
incidental to the performance of the duties of the authority and the
execution of the powers of the authority under this chapter.
(23) Take any action necessary to implement the purpose of the
authority.
(24) Provide financial assistance, in the manner that best serves the
purposes set forth in section 11(b) of this chapter, including grants
and loans, to enable private enterprise to develop, redevelop, and
reuse military base property or otherwise enable private enterprise
to provide social and economic benefits to the citizens of the unit.
(d) An authority may designate all or a portion of an economic
development area created under this section as an allocation area by
following the procedures set forth in IC 36-7-14-39 for the
establishment of an allocation area by a redevelopment commission.
The allocation provision may modify the definition of "property taxes"
under IC 36-7-14-39(a) to include taxes imposed under IC 6-1.1 on the
depreciable personal property located and taxable on the site of
operations of designated taxpayers in accordance with the procedures
applicable to a commission under IC 36-7-14-39.3. IC 36-7-14-39.3
applies to such a modification. An allocation area established by an
authority under this section is a special taxing district authorized by the
general assembly to enable the unit to provide special benefits to
taxpayers in the allocation area by promoting economic development
that is of public use and benefit. For allocation areas established for an
economic development area created under this section after June 30,
1997, and to the expanded portion of an allocation area for an
economic development area that was established before June 30, 1997,
and that is expanded under this section after June 30, 1997, the net
assessed value of property that is assessed as residential property under
the rules of the
state board of tax commissioners, department of local
government finance, as finally determined for any assessment date,
must be allocated. All of the provisions of IC 36-7-14-39,
IC 36-7-14-39.1, and IC 36-7-14-39.5 apply to an allocation area
created under this section, except that the authority shall be vested with
the rights and duties of a commission as referenced in those sections,
and except that, notwithstanding IC 36-7-14-39(b)(2), property tax
proceeds paid into the allocation fund may be used by the authority
only to do one (1) or more of the following:
(1) Pay the principal of and interest and redemption premium on
any obligations incurred by the special taxing district or any other
entity for the purpose of financing or refinancing military base
reuse activities in or serving or benefitting that allocation area.
(2) Establish, augment, or restore the debt service reserve for
obligations payable solely or in part from allocated tax proceeds in
that allocation area or from other revenues of the authority
(including lease rental revenues).
(3) Make payments on leases payable solely or in part from
allocated tax proceeds in that allocation area.
(4) Reimburse any other governmental body for expenditures made
by it for local public improvements or structures in or serving or
benefitting that allocation area.
(5) Pay all or a portion of a property tax replacement credit to
taxpayers in an allocation area as determined by the authority. This
credit equals the amount determined under the following STEPS
for each taxpayer in a taxing district (as defined in IC 6-1.1-1-20)
that contains all or part of the allocation area:
STEP ONE: Determine that part of the sum of the amounts under
IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2), IC 6-1.1-21-2(g)(3),
IC 6-1.1-21-2(g)(4), and IC 6-1.1-21-2(g)(5) that is attributable
to the taxing district.
STEP TWO: Divide:
(A) that part of the twenty percent (20%) of each county's total
county tax levy payable that year as determined under
IC 6-1.1-21-4 that is attributable to the taxing district; by
(B) the STEP ONE sum.
STEP THREE: Multiply:
(A) the STEP TWO quotient; by
(B) the total amount of the taxpayer's property taxes levied in
the taxing district that have been allocated during that year to
an allocation fund under this section.
If not all the taxpayers in an allocation area receive the credit in
full, each taxpayer in the allocation area is entitled to receive the
same proportion of the credit. A taxpayer may not receive a credit
under this section and a credit under IC 36-7-14-39.5 in the same
year.
(6) (5) Pay expenses incurred by the authority for local public
improvements or structures that are in the allocation area or
serving or benefiting the allocation area.
(7) (6) Reimburse public and private entities for expenses incurred
in training employees of industrial facilities that are located:
(A) in the allocation area; and
(B) on a parcel of real property that has been classified as
industrial property under the rules of the state board of tax
commissioners. department of local government finance.
However, the total amount of money spent for this purpose in any
year may not exceed the total amount of money in the allocation
fund that is attributable to property taxes paid by the industrial
facilities described in clause (B). The reimbursements under this
subdivision must be made within three (3) years after the date on
which the investments that are the basis for the increment
financing are made. The allocation fund may not be used for
operating expenses of the authority.
(e) In addition to other methods of raising money for property
acquisition, redevelopment, or economic development activities in or
directly serving or benefitting an economic development area created
by an authority under this section, and in anticipation of the taxes
allocated under subsection (d), other revenues of the authority, or any
combination of these sources, the authority may, by resolution, issue
the bonds of the special taxing district in the name of the unit. Bonds
issued under this section may be issued in any amount without
limitation. The following apply if such a resolution is adopted:
(1) The authority shall certify a copy of the resolution authorizing
the bonds to the municipal or county fiscal officer, who shall then
prepare the bonds. The seal of the unit must be impressed on the
bonds, or a facsimile of the seal must be printed on the bonds.
(2) The bonds must be executed by the appropriate officer of the
unit and attested by the unit's fiscal officer.
(3) The bonds are exempt from taxation for all purposes.
(4) Bonds issued under this section may be sold at public sale in
accordance with IC 5-1-11 or at a negotiated sale.
(5) The bonds are not a corporate obligation of the unit but are an
indebtedness of the taxing district. The bonds and interest are
payable, as set forth in the bond resolution of the authority:
(A) from the tax proceeds allocated under subsection (d);
(B) from other revenues available to the authority; or
(C) from a combination of the methods stated in clauses (A) and
(B).
(6) Proceeds from the sale of bonds may be used to pay the cost of
interest on the bonds for a period not to exceed five (5) years from
the date of issuance.
(7) Laws relating to the filing of petitions requesting the issuance
of bonds and the right of taxpayers to remonstrate against the
issuance of bonds do not apply to bonds issued under this section.
(8) If a debt service reserve is created from the proceeds of bonds,
the debt service reserve may be used to pay principal and interest
on the bonds as provided in the bond resolution.
(9) If bonds are issued under this chapter that are payable solely or
in part from revenues to the authority from a project or projects,
the authority may adopt a resolution or trust indenture or enter into
covenants as is customary in the issuance of revenue bonds. The
resolution or trust indenture may pledge or assign the revenues
from the project or projects. The resolution or trust indenture may
also contain any provisions for protecting and enforcing the rights
and remedies of the bond owners as may be reasonable and proper
and not in violation of law, including covenants setting forth the
duties of the authority. The authority may establish fees and
charges for the use of any project and covenant with the owners of
any bonds to set those fees and charges at a rate sufficient to
protect the interest of the owners of the bonds. Any revenue bonds
issued by the authority that are payable solely from revenues of the
authority shall contain a statement to that effect in the form of
bond.
(f) Notwithstanding section 8(a) of this chapter, an ordinance adopted
under section 11(b) of this chapter may provide, or be amended to
provide, that the board of directors of the authority shall be composed
of not fewer than three (3) nor more than seven (7) members, who must
be residents of the unit appointed by the executive of the unit.
(g) The acquisition of real and personal property by an authority
under this section is not subject to the provisions of IC 5-22,
IC 36-1-10.5, IC 36-7-14-19, or any other statutes governing the
purchase of property by public bodies or their agencies.
(h) An authority may negotiate for the sale, lease, or other disposition
of real and personal property without complying with the provisions of
IC 5-22-22, IC 36-1-11, IC 36-7-14-22, or any other statute governing
the disposition of public property.
(i) Notwithstanding any other law, utility services provided within an
economic development area established under this section are subject
to regulation by the appropriate regulatory agencies unless the utility
service is provided by a utility that provides utility service solely within
the geographic boundaries of an existing or a closed military
installation, in which case the utility service is not subject to regulation
for purposes of rate making, regulation, service delivery, or issuance of
bonds or other forms of indebtedness. However, this exemption from
regulation does not apply to utility service if the service is generated,
treated, or produced outside the boundaries of the existing or closed
military installation.
SOURCE: IC 36-7-15.1-25; (02)IN1003.1.363. -->
SECTION 363. IC 36-7-15.1-25 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 25. (a) Real
property acquired by the redevelopment district is exempt from
taxation while owned by the district.
(b) All receipts of the department, including receipts from the sale of
real property, personal property, and materials disposed of, are exempt
from all taxes. including the gross income tax.
(c) As used in this subsection, "year one" means any calendar year
and "year two" means the calendar year following year one. When real
property is acquired by the redevelopment district during the period
from assessment on March 1 of year one to the last day of February of
year two, the taxes due in year two shall be prorated between the seller
and the city. When the proration is made, the auditor shall remove the
city's prorated share from the tax duplicate by auditor's correction.
SOURCE: IC 36-7-15.1-35; (02)IN1003.1.364. -->
SECTION 364. IC 36-7-15.1-35 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003]: Sec. 35. (a)
Notwithstanding section 26(a) of this chapter, with respect to the
allocation and distribution of property taxes for the accomplishment of
a program adopted under section 32 of this chapter, "base assessed
value" means the net assessed value of all of the land as finally
determined for the assessment date immediately preceding the effective
date of the allocation provision, as adjusted under section 26(g) of this
chapter. However, "base assessed value" does not include the value of
real property improvements to the land.
(b) The special fund established under section 26(b) of this chapter
for the allocation area for a program adopted under section 32 of this
chapter may be used only for purposes related to the accomplishment
of the program, including the following:
(1) The construction, rehabilitation, or repair of residential units
within the allocation area.
(2) The construction, reconstruction, or repair of infrastructure
(such as streets, sidewalks, and sewers) within or serving the
allocation area.
(3) The acquisition of real property and interests in real property
within the allocation area.
(4) The demolition of real property within the allocation area.
(5) To provide financial assistance to enable individuals and
families to purchase or lease residential units within the allocation
area. However, financial assistance may be provided only to those
individuals and families whose income is at or below the county's
median income for individuals and families, respectively.
(6) To provide financial assistance to neighborhood development
corporations to permit them to provide financial assistance for the
purposes described in subdivision (5).
(7) To provide each taxpayer in the allocation area a credit for
property tax replacement as determined under subsections (c) and
(d). However, this credit may be provided by the commission only
if the city-county legislative body establishes the credit by
ordinance adopted in the year before the year in which the credit
is provided.
(c) The maximum credit that may be provided under subsection
(b)(7) to a taxpayer in a taxing district that contains all or part of an
allocation area established for a program adopted under section 32 of
this chapter shall be determined as follows:
STEP ONE: Determine that part of the sum of the amounts
described in IC 6-1.1-21-2(g)(1)(A) and IC 6-1.1-21-2(g)(2)
through IC 6-1.1-21-2(g)(5) that is attributable to the taxing
district.
STEP TWO: Divide:
(A) that part of the amount determined under IC 6-1.1-21-4(a)(1)
that is attributable to the taxing district; by
(B) the amount determined under STEP ONE.
STEP THREE: Multiply:
(A) the STEP TWO quotient; by
(B) the taxpayer's property taxes levied in the taxing district
allocated to the allocation fund, including the amount that would
have been allocated but for the credit.
(d) The commission may determine to grant to taxpayers in an
allocation area from its allocation fund a credit under this section, as
calculated under subsection (c), by applying one-half (1/2) of the credit
to each installment of property taxes that under IC 6-1.1-22-9 are due
and payable on May 1 and November 1 of a year. The commission
must provide for the cre