Introduced Version






HOUSE BILL No. 1962

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 36-9-15 ; IC 36-9-15.5-2 .

Synopsis: Cumulative building fund for police purposes. Allows a city or town to: (1) establish a jail or other detention facility cumulative fund; and (2) establish a property tax levy for the fund.

Effective: July 1, 2003.





Thompson




    January 23, 2003, read first time and referred to Committee on Ways and Means.







Introduced

First Regular Session 113th General Assembly (2003)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2002 Regular or Special Session of the General Assembly.

HOUSE BILL No. 1962



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

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

SOURCE: IC 36-9-15-1; (03)IN1962.1.1. -->     SECTION 1. IC 36-9-15-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 1. This chapter applies to all counties. units except townships.
SOURCE: IC 36-9-15-2; (03)IN1962.1.2. -->     SECTION 2. IC 36-9-15-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 2. (a) A county The fiscal body of a unit may establish cumulative building funds under IC 6-1.1-41 or sinking funds in the same manner as cumulative funds are established under IC 6-1.1-41 for the:
        (1) construction, repair, remodeling, enlarging, and equipment of:
            (A) a county jail, if the unit is a county; or
            (B) a juvenile detention center to be operated under IC 31-31-9 , if the unit is a county; or
             (C) a jail or other detention facility used by a city or town, including a consolidated city; or
        (2) in a county having a consolidated city, purchase, lease, or payment of all or part of the purchase price of motor vehicles for use of the sheriff's department or another police department in

the county.
    (b) The county fiscal body of a unit may levy taxes to provide money for:
        (1) cumulative building funds established under this chapter in compliance with IC 6-1.1-41 ; or
        (2) sinking funds established under this chapter in the same manner a tax is levied for a cumulative fund under IC 6-1.1-41.
    (c) IC 6-1.1-41 applies to a sinking fund under this chapter to the same extent as if the sinking fund was a cumulative fund.

SOURCE: IC 36-9-15-10; (03)IN1962.1.3. -->     SECTION 3. IC 36-9-15-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 10. (a) The county fiscal body of a unit may establish a debt service fund for the payment of:
        (1) a debt or other obligation arising out of money borrowed or advanced for a jail capital construction purpose described in section 2 of this chapter that it purchases from the proceeds of a bond issue for capital construction under IC 36-2-6-18 or IC 36-4-6-19 ; or
        (2) a lease to provide capital construction under IC 36-1-10.
    (b) The county fiscal body of a unit shall levy a tax each year in an amount sufficient to pay all debt service obligations for jails a purpose described in section 2 of this chapter for that year. IC 6-1.1-18.5-8 applies to such a tax levy.
SOURCE: IC 36-9-15.5-2; (03)IN1962.1.4. -->     SECTION 4. IC 36-9-15.5-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 2. The legislative body of a municipality may establish a cumulative capital development fund under IC 6-1.1-41 to provide money for any purpose for which property taxes may be imposed within the municipality under the authority of:
        IC 8-16-3;
        IC 8-22-3-25;
        IC 14-27-6-48;
        IC 14-33-14;
        IC 16-23-1-40;
        IC 36-8-14;
        IC 36-9-4-48;
         IC 36-9-15;
        IC 36-9-16-2;
        IC 36-9-16-3;
        IC 36-9-16.5;
        IC 36-9-17;
        IC 36-9-26;
        IC 36-9-27-100;
        IC 36-10-3-21; or
        IC 36-10-4-36.
SOURCE: ; (03)IN1962.1.5. -->     SECTION 5. [EFFECTIVE JULY 1, 2003] IC 36-9-15-1 , IC 36-9-15-2 , IC 36-9-15-10 , and IC 36-9-15.5-2, all as amended by this act, apply only to property tax levies for ad valorem property taxes first due and payable after December 31, 2003.