SB 355-1_ Filed 02/21/2006, 14:47
Text Box
Adopted Rejected
[
]
COMMITTEE REPORT
YES:
22
NO:
0
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred Senate Bill 355 ,
has had the same under consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
SOURCE: Page 1, line 9; (06)CR035501.1. -->
Page 1, between lines 9 and 10, begin a new paragraph and insert:
SOURCE: IC 6-1.1-18.5-12; (06)CR035501.2. -->
"SECTION 2. IC 6-1.1-18.5-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 12. (a) Any civil
taxing unit that determines that it cannot carry out its governmental
functions for an ensuing calendar year under the levy limitations
imposed by section 3 of this chapter may:
(1) before September 20
of the calendar year immediately
preceding the ensuing calendar year; or
(2) in the case of a request described in section 16 of this chapter,
before:
(A) December 31of the calendar year immediately preceding
the ensuing calendar year;
or
(B) with the approval of the county fiscal body of the
county in which the civil taxing unit is located, March 1 of
the ensuing calendar year;
appeal to the department of local government finance for relief from
those levy limitations. In the appeal the civil taxing unit must state that
it will be unable to carry out the governmental functions committed to
it by law unless it is given the authority that it is petitioning for. The
civil taxing unit must support these allegations by reasonably detailed
statements of fact.
(b) The department of local government finance shall promptly
deliver to the local government tax control board every appeal petition
it receives under subsection (a) and any materials it receives relevant to
those appeals. Upon receipt of an appeal petition, the local government
tax control board shall immediately proceed to the examination and
consideration of the merits of the civil taxing unit's appeal.
(c) In considering an appeal, the local government tax control board
has the power to conduct hearings, require any officer or member of the
appealing civil taxing unit to appear before it, or require any officer or
member of the appealing civil taxing unit to provide the board with any
relevant records or books.
(d) If an officer or member:
(1) fails to appear at a hearing of the local government tax control
board after having been given written notice from the local
government tax control board requiring
his that person's
attendance; or
(2) fails to produce for the local government tax control board's
use the books and records that the local government tax control
board by written notice required the officer or member to produce;
then the local government tax control board may file an affidavit in the
circuit court in the jurisdiction in which the officer or member may be
found setting forth the facts of the failure.
(e) Upon the filing of an affidavit under subsection (d), the circuit
court shall promptly issue a summons, and the sheriff of the county
within which the circuit court is sitting shall serve the summons. The
summons must command the officer or member to appear before the
local government tax control board, to provide information to the local
government tax control board, or to produce books and records for the
local government tax control board's use, as the case may be.
Disobedience of the summons constitutes, and is punishable as, a
contempt of the circuit court that issued the summons.
(f) All expenses incident to the filing of an affidavit under
subsection (d) and the issuance and service of a summons shall be
charged to the officer or member against whom the summons is issued,
unless the circuit court finds that the officer or member was acting in
good faith and with reasonable cause. If the circuit court finds that the
officer or member was acting in good faith and with reasonable cause
or if an affidavit is filed and no summons is issued, the expenses shall
be charged against the county in which the affidavit was filed and shall
be allowed by the proper fiscal officers of that county.
(g) The fiscal officer of a civil taxing unit that appeals under
section 16 of this chapter for relief from levy limitations shall
immediately file a copy of the appeal petition with the county
auditor and the county treasurer of the county in which the unit is
located.
SOURCE: IC 6-1.1-19-2; (06)CR035501.3. -->
SECTION 3. IC 6-1.1-19-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2. (a) A county
board of tax adjustment may not approve or recommend the approval
of an excessive tax levy.
(b) If a school corporation adopts or advertises an excessive tax
levy, the county board of tax adjustment which reviews the school
corporation's budget, tax levy, and tax rate shall reduce the excessive
tax levy to the maximum normal tax levy.
(c) If a county board of tax adjustment approves, or recommends the
approval of, an excessive tax levy for a school corporation, the auditor
of the county for which the county board is acting shall reduce the
excessive tax levy to the maximum normal tax levy. Such a reduction
shall be set out in the notice required to be published by the auditor
under IC 6-1.1-17-12, and an appeal shall be permitted therefrom as
provided under IC 6-1.1-17 as modified by this chapter.
(d) Appeals from any action of a county board of tax adjustment or
county auditor in respect of a school corporation's budget, tax levy, or
tax rate may be taken as provided for by IC 6-1.1-17. Notwithstanding
IC 6-1.1-17, a school corporation may appeal to the department of local
government finance for emergency financial relief for the ensuing
calendar year at any time before:
(1) September 20 of the calendar year immediately preceding
the ensuing calendar year; or
(2) in the case of a request described in section 4.7(a) of this
chapter:
(A) December 31 of the calendar year immediately preceding
the ensuing calendar year; or
(B) with the approval of the county fiscal body of the
county in which the school corporation is located, March
1 of the ensuing calendar year.
(e) In the appeal petition in which a school corporation seeks
emergency financial relief, the appellant school corporation shall allege
that, unless it is given the emergency financial relief for which it
petitions, it will be unable to carry out, in the ensuing calendar year, the
public educational duty committed to it by law, and it shall support that
allegation by reasonably detailed statements of fact.
(f) When an appeal petition in which a school corporation petitions
for emergency financial relief is filed with the department of local
government finance, the department shall include, in the notice of the
hearing in respect of the petition that it is required to give under
IC 6-1.1-17-16, a statement to the effect that the appellant school
corporation is seeking emergency financial relief for the ensuing
calendar year. A subsequent action taken by the department of local
government finance in respect of such an appeal petition is not invalid,
however, or otherwise affected, if the department fails to include such
a statement in the hearing notice.
(g) The fiscal officer of a school corporation that appeals under
section 4.7(a) of this chapter for relief from levy limitations under
this chapter shall immediately file a copy of the appeal petition with
the county auditor and the county treasurer of the county in which
the unit is located.
SOURCE: IC 6-1.1-21-2; (06)CR035501.4. -->
SECTION 4. IC 6-1.1-21-2, AS AMENDED BY P.L.1-2005,
SECTION 92, AND AS AMENDED BY P.L.246-2005, SECTION 64,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2. As used in this chapter:
(a) "Taxpayer" means a person who is liable for taxes on property
assessed under this article.
(b) "Taxes" means property taxes payable in respect to property
assessed under this article. The term does not include special
assessments, penalties, or interest, but does include any special charges
which a county treasurer combines with all other taxes in the
preparation and delivery of the tax statements required under
IC 6-1.1-22-8(a).
(c) "Department" means the department of state revenue.
(d) "Auditor's abstract" means the annual report prepared by each
county auditor which under IC 6-1.1-22-5 is to be filed
on or before
March 1 of each year with the auditor of state.
(e) "Mobile home assessments" means the assessments of mobile
homes made under IC 6-1.1-7.
(f) "Postabstract adjustments" means adjustments in taxes made
subsequent to the filing of an auditor's abstract which change
assessments therein or add assessments of omitted property affecting
taxes for such assessment year.
(g) "Total county tax levy" means the sum of:
(1) the remainder of:
(A) the aggregate levy of all taxes for all taxing units in a
county which are to be paid in the county for a stated
assessment year as reflected by the auditor's abstract for the
assessment year, adjusted, however, for any postabstract
adjustments which change the amount of the aggregate levy;
minus
(B) the sum of any increases in property tax levies of taxing
units of the county that result from appeals described in:
(i) IC 6-1.1-18.5-13(4) and IC 6-1.1-18.5-13(5) filed after
December 31, 1982; plus
(ii) the sum of any increases in property tax levies of taxing
units of the county that result from any other appeals
described in IC 6-1.1-18.5-13 filed after December 31, 1983;
plus
(iii) IC 6-1.1-18.6-3 (children in need of services and
delinquent children who are wards of the county); minus
(C) 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; minus
(D) 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:
(i) is entered into after December 31, 1983;
(ii) is not debt that is issued under IC 5-1-5 to refund debt
incurred before January 1, 1984; and
(iii) 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
(repealed) were satisfied prior to
January 1, 1984; minus
(E) 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; minus
(F) the remainder of:
(i) 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
(ii) 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; minus
(G) the amount of property taxes imposed in the county for the
stated assessment year under:
(i) IC 21-2-15 for a capital projects fund; plus
(ii) IC 6-1.1-19-10 for a racial balance fund; plus
(iii)
IC 20-14-13 IC 36-12-12 for a library capital projects
fund; plus
(iv)
IC 20-5-17.5-3 IC 36-10-13-7 for an art association
fund; plus
(v) IC 21-2-17 for a special education preschool fund; plus
(vi) IC 21-2-11.6 for a referendum tax levy fund; plus
(vii) 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; plus
(viii) 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; minus
(H) 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,
including any increases in these property taxes that are
attributable to the adjustment set forth in IC 6-1.1-19-1.5 or
any other law; minus
(I) for each township in the county, the lesser of:
(i) 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(4) filed after
December 31, 1982; or
(ii) the amount of property taxes imposed in the township for
the stated assessment year under the authority of
IC 36-8-13-4; minus
(J) 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; minus
(K) for each county, the sum of:
(i) the amount of property taxes imposed in the county for
the repayment of loans under IC 12-19-5-6 (repealed) that is
included in the amount determined under IC 12-19-7-4(a)
STEP SEVEN 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); and
(ii) the amount of property taxes imposed in the county
attributable to appeals granted under IC 6-1.1-18.6-3 that is
included in the amount determined under IC 12-19-7-4(a)
STEP SEVEN for property taxes payable in 1995, or the
amount determined under IC 12-19-7-4(b) for property taxes
payable in each year after 1995; plus
(2) all taxes to be paid in the county in respect to mobile home
assessments currently assessed for the year in which the taxes
stated in the abstract are to be paid; plus
(3) the amounts, if any, of county adjusted gross income taxes that
were applied by the taxing units in the county as property tax
replacement credits to reduce the individual levies of the taxing
units for the assessment year, as provided in IC 6-3.5-1.1; plus
(4) the amounts, if any, by which the maximum permissible ad
valorem property tax levies of the taxing units of the county were
reduced under IC 6-1.1-18.5-3(b) STEP EIGHT for the stated
assessment year; plus
(5) the difference between:
(A) the amount determined in IC 6-1.1-18.5-3(e) STEP FOUR;
minus
(B) the amount the civil taxing units' levies were increased
because of the reduction in the civil taxing units' base year
certified shares under IC 6-1.1-18.5-3(e).
(h) "December settlement sheet" means the certificate of settlement
filed by the county auditor with the auditor of state, as required under
IC 6-1.1-27-3.
(i) "Tax duplicate" means the roll of property taxes which each
county auditor is required to prepare
on or before March 1 of each year
under IC 6-1.1-22-3.
(j) "Eligible property tax replacement amount" is,
except as
otherwise provided by law, equal to the sum of the following:
(1) Sixty percent (60%) of the total county tax levy imposed by
each school corporation in a county for its general fund for a
stated assessment year.
(2) Twenty percent (20%) of the total county tax levy (less sixty
percent (60%) of the levy for the general fund of a school
corporation that is part of the total county tax levy) imposed in a
county on real property for a stated assessment year.
(3) Twenty percent (20%) of the total county tax levy (less sixty
percent (60%) of the levy for the general fund of a school
corporation that is part of the total county tax levy) imposed in a
county on tangible personal property, excluding business personal
property, for an assessment year.
(k) "Business personal property" means tangible personal property
(other than real property) that is being:
(1) held for sale in the ordinary course of a trade or business; or
(2) held, used, or consumed in connection with the production of
income.
(l) "Taxpayer's property tax replacement credit amount" means,
except as otherwise provided by law, the sum of the following:
(1) Sixty percent (60%) of a taxpayer's tax liability in a calendar
year for taxes imposed by a school corporation for its general fund
for a stated assessment year.
(2) Twenty percent (20%) of a taxpayer's tax liability for a stated
assessment year for a total county tax levy (less sixty percent
(60%) of the levy for the general fund of a school corporation that
is part of the total county tax levy) on real property.
(3) Twenty percent (20%) of a taxpayer's tax liability for a stated
assessment year for a total county tax levy (less sixty percent
(60%) of the levy for the general fund of a school corporation that
is part of the total county tax levy) on tangible personal property
other than business personal property.
(m) "Tax liability" means tax liability as described in section 5 of
this chapter.
(n) "General school operating levy" means the ad valorem property
tax levy of a school corporation in a county for the school corporation's
general fund.
(o) "Board" refers to the property tax replacement fund board
established under section 10 of this chapter.
SOURCE: IC 6-1.1-22-3; (06)CR035501.5. -->
SECTION 5. IC 6-1.1-22-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a)
Except as
provided in subsection (b), the auditor of each county shall, before
March 15 of each year, prepare a roll of property taxes payable in that
year for the county. This roll shall be known as the "tax duplicate" and
shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with the
advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) before the county
auditor completes preparation of the tax duplicate under
subsection (a), the county auditor shall complete preparation of the
tax duplicate when the appeal is resolved by the department of
local government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) after the county
auditor completes preparation of the tax duplicate under
subsection (a), the county auditor shall prepare a revised tax
duplicate when the appeal is resolved by the department of local
government finance that reflects the action of the department.
(b) (d) The county auditor shall comply with the instructions issued
by the state board of accounts for the preparation, preservation,
alteration, and maintenance of the tax duplicate. The county auditor
shall deliver a copy of the tax duplicate prepared under subsection (a)
to the county treasurer before March 1 of each year. when preparation
of the tax duplicate is completed.
SOURCE: IC 6-1.1-22-5; (06)CR035501.6. -->
SECTION 6. IC 6-1.1-22-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. (a) Except as
provided in subsections (b) and (c), on or before March 15 of each
year, the county auditor shall prepare and deliver to the auditor of state
and the county treasurer a certified copy of an abstract of the property,
assessments, taxes, deductions, and exemptions for taxes payable in that
year in each taxing district of the county. The county auditor shall
prepare the abstract in such a manner that the information concerning
property tax deductions reflects the total amount of each type of
deduction. The abstract shall also contain a statement of the taxes and
penalties unpaid in each taxing unit at the time of the last settlement
between the county auditor and county treasurer and the status of these
delinquencies. The county auditor shall prepare the abstract on the form
prescribed by the state board of accounts. The auditor of state, county
auditor, and county treasurer shall each keep a copy of the abstract in
his office as a public record.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) before the county
auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver
the certified copy of the abstract when the appeal is resolved by the
department of local government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) after the county
auditor prepares and delivers the certified copy of the abstract
under subsection (a), the county auditor shall prepare and deliver
a certified copy of a revised abstract when the appeal is resolved by
the department of local government finance that reflects the action
of the department.
SOURCE: IC 6-1.1-22-9; (06)CR035501.7. -->
SECTION 7. IC 6-1.1-22-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 9. (a) Except as
provided in IC 6-1.1-7-7, section 9.5 of this chapter, and subsection
subsections (b) and (c) the property taxes assessed for a year under this
article are due in two (2) equal installments on May 10 and November
10 of the following year.
(b) Subsection (a) does not apply if any of the following apply to
the property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(b) (c) A county council may adopt an ordinance to require a person
to pay the person's property tax liability in one (1) installment, if the tax
liability for a particular year is less than twenty-five dollars ($25). If the
county council has adopted such an ordinance, then whenever a tax
statement mailed under section 8 of this chapter shows that the person's
property tax liability for a year is less than twenty-five dollars ($25) for
the property covered by that statement, the tax liability for that year is
due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) or IC 6-1.1-19-2(g) before the county
treasurer mails or transmits statements under section 8(a) of this
chapter, the county auditor may:
(1) mail or transmit the statements without regard to the
pendency of the appeal and, if the resolution of the appeal by
the department of local government finance results in changes
in levies, mail or transmit reconciling statements under
subsection (e); or
(2) delay the mailing or transmission of statements under
section 8(a) of this chapter so that:
(A) the due date of the first installment that would
otherwise be due under subsection (a) is delayed by not
more than sixty (60) days; and
(B) all statements reflect any changes in levies that result
from the resolution of the appeal by the department of
local government finance.
(e) A reconciling statement under subsection (d)(1) must
indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not
reflect the resolution of the appeal under IC 6-1.1-18.5-12(g)
or IC 6-1.1-19-2(g) by the department of local government
finance;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount that is payable by
the taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund
of the excess under IC 6-1.1-26.
(c) (f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent
taxes.
(d) (g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that appears
on the statement is a statement processing charge. The statement
processing charge is considered a part of the tax liability.
SOURCE: IC 6-1.1-22-9.5; (06)CR035501.8. -->
SECTION 8. IC 6-1.1-22-9.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 9.5. (a) This
section applies only to property taxes first due and payable in a year
that begins after December 31, 2003:
(1) with respect to a homestead (as defined in IC 6-1.1-20.9-1);
and
(2) that are not payable in one (1) installment under section 9(b)
section 9(c) of this chapter.
(b) At any time before the mailing or transmission of tax statements
for a year under section 8 of this chapter, a county may petition the
department of local government finance to establish a schedule of
installments for the payment of property taxes with respect to:
(1) real property that are based on the assessment of the property
in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) the county auditor,
and the county treasurer must approve a petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November
10 of the year in which the tax statement is mailed or
transmitted; or
(C) the last installment payment that is later than May 10 of the
year immediately following the year in which the tax statement
is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the year
immediately following the year in which the tax statement is mailed or
transmitted under section 8 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 6-1.1-19-1.7 for the year in which the
property taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision in
the year the revenue is received under an appropriation from;
the year in which the tax statement is mailed or transmitted under
section 8 of this chapter.
SOURCE: IC 6-1.1-22.5-6; (06)CR035501.9. -->
SECTION 9. IC 6-1.1-22.5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. (a) Except as
provided in subsection (c), with respect to property taxes payable
under this article on assessments determined for the 2003 assessment
date or the assessment date in any later year, the county treasurer may,
except as provided by section 7 of this chapter, use a provisional
statement under this chapter if the county auditor fails to deliver the
abstract for that assessment date to the county treasurer under
IC 6-1.1-22-5 before March 16 of the year following the assessment
date.
(b) The county treasurer shall give notice of the provisional
statement, including disclosure of the method that is to be used in
determining the tax liability to be indicated on the provisional
statement, by publication one (1) time:
(1) in the form prescribed by the department of local government
finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section 10
of this chapter.
(c) Subsection (a) does not apply if the county auditor fails to
deliver the abstract as provided in IC 6-1.1-22-5(b).".
SOURCE: Page 3, line 31; (06)CR035501.3. -->
Page 3, delete lines 31 through 42, begin a new paragraph and insert:
SOURCE: IC 6-1.1-37-10; (06)CR035501.4. -->
"SECTION 4. IC 6-1.1-37-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 10. (a) Except as
provided in
section 10.5 sections 10.5 and 10.7 of this chapter, if an
installment of property taxes is not completely paid on or before the due
date, a penalty
equal to ten percent (10%) of the amount of delinquent
taxes shall be added to the unpaid portion in the year of the initial
delinquency.
The penalty is equal to an amount determined as
follows:
(1) If:
(A) an installment of property taxes is completely paid on
or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same
parcel;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(2) If subdivision (1) does not apply, the amount of the penalty
is equal to ten percent (10%) of the amount of delinquent
taxes.
(b) With respect to property taxes due in two (2) equal installments
under IC 6-1.1-22-9(a), on the day immediately following the due dates
in May and November of each year following the year of the initial
delinquency, an additional penalty equal to ten percent (10%) of any
taxes remaining unpaid shall be added. With respect to property taxes
due in installments under IC 6-1.1-22-9.5, an additional penalty equal
to ten percent (10%) of any taxes remaining unpaid shall be added on
the day immediately following each date that succeeds the last
installment due date by:
(1) six (6) months; or
(2) a multiple of six (6) months.
(c) The penalties under subsection (b) are imposed only on the
principal amount of the delinquent taxes.
(d) If the department of local government finance determines that an
emergency has occurred which precludes the mailing of the tax
statement in any county at the time set forth in IC 6-1.1-22-8, the
department shall establish by order a new date on which the installment
of taxes in that county is due and no installment is delinquent if paid by
the date so established.
(e) If any due date falls on a Saturday, a Sunday, a national legal
holiday recognized by the federal government, or a statewide holiday,
the act that must be performed by that date is timely if performed by the
next succeeding day that is not a Saturday, a Sunday, or one (1) of
those holidays.
(f) A payment to the county treasurer is considered to have been
paid by the due date if the payment is:
(1) received on or before the due date to the county treasurer or a
collecting agent appointed by the county treasurer;
(2) deposited in the United States mail:
(A) properly addressed to the principal office of the county
treasurer;
(B) with sufficient postage; and
(C) certified or postmarked by the United States Postal Service
as mailed on or before the due date; or
(3) deposited with a nationally recognized express parcel carrier
and is:
(A) properly addressed to the principal office of the county
treasurer; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date
printed by a postage meter that affixes postage to the envelope or
package containing a payment.".
SOURCE: Page 4, line 1; (06)CR035501.4. -->
Page 4, delete lines 1 through 39.
Page 5, delete lines 14 through 16.
Page 5, line 17, delete "(ii) The" and insert " the".
Page 5, run in lines 13 through 17.
Page 5, between lines 34 and 35, begin a new paragraph and insert:
SOURCE: IC 14-33-10-3; (06)CR035501.6. -->
"SECTION 6. IC 14-33-10-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 3. (a) An
assessment not paid in full shall be paid in annual installments over the
time commensurate with the term of the bond issue or other financing
determined by resolution adopted by the board. Interest shall be
charged on the unpaid balance at the same rate per year as the penalty
charged on delinquent property tax payments under IC 6-1.1-37-10.
IC 6-1.1-37-10(a). All payments of installments, interest, and penalties
shall be entered on the assessment roll in the office of the district.
(b) Upon payment in full of the assessment, including interest and
penalties, the board shall have the lien released and satisfied on the
records in the office of the recorder of the county in which the real
property assessed is located.
(c) The procedure for collecting assessments for maintenance and
operation is the same as for the original assessment, except that the
assessments may not be paid in installments.
SOURCE: IC 36-9-36-37; (06)CR035501.7. -->
SECTION 7. IC 36-9-36-37 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 37. (a) Except as
provided in section 38 of this chapter, the entire assessment is payable
in cash without interest not later than thirty (30) days after the approval
of the assessment roll by the works board if an agreement has not been
signed and filed under section 36 of this chapter.
(b) If the assessment is not paid when due, the total assessment
becomes delinquent and bears interest at the rate prescribed by
IC 6-1.1-37-10 IC 6-1.1-37-10(a) per year from the date of the final
acceptance of the completed improvement by the works board.
SOURCE: IC 36-9-36-55; (06)CR035501.8. -->
SECTION 8. IC 36-9-36-55 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 55. (a) An
irregularity or error in making a foreclosure sale under this chapter does
not make the sale ineffective, unless the irregularity or error
substantially prejudiced the property owner.
(b) A property owner has two (2) years from the date of sale in
which to redeem the owner's property. The property owner may redeem
the owner's property by paying the principal, interest, and costs of the
judgment, plus interest on the principal, interest, and costs at the rate
prescribed by IC 6-1.1-37-10. IC 6-1.1-37-10(a).
(c) If the property is not redeemed, the sheriff shall execute a deed
to the purchaser. The deed relates back to the final letting of the
contract for the improvement and is superior to all liens, claims, and
interests, except liens for taxes.
SOURCE: IC 36-9-37-19; (06)CR035501.9. -->
SECTION 9. IC 36-9-37-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 19. (a) If a person
defaults in the payment of a waivered installment of principal or interest
of an assessment, the municipal fiscal officer shall mail notice of the
default to the person. The notice must meet the following conditions:
(1) Be mailed not more than sixty (60) days after the default.
(2) Show the amount of the default, plus interest on that amount
for the number of months the person is in default at one-half (1/2)
the rate prescribed by
IC 6-1.1-37-10. IC 6-1.1-37-10(a).
(3) State that the amount of the default, plus interest, is due by the
date determined as follows:
(A) If the person selected monthly installments under
IC 36-9-37-8.5(a)(1), section 8.5(a)(2) of this chapter, within
sixty (60) days after the date the notice is mailed.
(B) If the person selected annual installments under
IC 36-9-37-8.5(a)(2), section 8.5(a)(1) of this chapter, within
six (6) months after the date the notice is mailed.
(b) A notice that is mailed to the person in whose name the property
is assessed and addressed to the person within the municipality is
sufficient notice. However, the fiscal officer shall also attempt to
determine the name and address of the current owner of the property
and send a similar notice to the current owner.
(c) Failure to send the notice required by this section does not
preclude or otherwise affect the following:
(1) The sale of the property for delinquency as prescribed by
IC 6-1.1-24.
(2) The foreclosure of the assessment lien by the bondholder.
(3) The preservation of the assessment lien under section 22.5 of
this chapter.
SOURCE: IC 36-9-37-20; (06)CR035501.10. -->
SECTION 10. IC 36-9-37-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 20. (a) If any
principal and interest, or an installment of principal and interest, is not
paid in full when due, the municipal fiscal officer shall enforce payment
of the following:
(1) The unpaid amount of principal and interest.
(2) A penalty of interest at the rate prescribed by subsection (b).
(b) If payment is made after a default, the municipal fiscal officer
shall also collect a penalty of interest on the delinquent amount at
one-half (1/2) the rate prescribed by IC 6-1.1-37-10 IC 6-1.1-37-10(a)
for each six (6) month period, or fraction of a six (6) month period,
from the date when payment should have been made.
SOURCE: ; (06)CR035501.11. -->
SECTION 11. [EFFECTIVE JANUARY 1, 2007] IC 6-1.1-37-10,
as amended by this act, applies only to ad valorem property taxes
first due and payable after December 31, 2006.
SOURCE: ; (06)CR035501.12. -->
SECTION 12. [EFFECTIVE UPON PASSAGE] (a) For ad
valorem property taxes and assessments first due and payable in
2006:
(1) notwithstanding IC 6-1.1-18.5-12, as amended by this act,
that section applies as if the date in IC 6-1.1-18.5-12(a)(2)(B)
were April 1 instead of March 1; and
(2) notwithstanding IC 6-1.1-19-2, as amended by this act, that
section applies as if the date in IC 6-1.1-19-2(d)(2)(B) were
April 1 instead of March 1.
(b) This SECTION expires January 1, 2007.
SOURCE: ; (06)CR035501.13. -->
SECTION 13. [EFFECTIVE UPON PASSAGE] IC 6-1.1-18.5-12,
IC 6-1.1-19-2, IC 6-1.1-21-2, IC 6-1.1-22-3, IC 6-1.1-22-5,
IC 6-1.1-22-9, IC 6-1.1-22-9.5, and IC 6-1.1-22.5-6, all as amended
by this act, apply only to property taxes first due and payable after
December 31, 2005.".
SOURCE: Page 5, line 37; (06)CR035501.5. -->
Page 5, line 37, delete " June 30," and insert " December 31,".
Page 5, after line 37, begin a new paragraph and insert:
SOURCE: ; (06)CR035501.16. -->
"SECTION 16.
An emergency is declared for this act.".
Renumber all SECTIONS consecutively.
(Reference is to SB 355 as reprinted January 24, 2006.)
and when so amended that said bill do pass.
__________________________________
CR035501/DI 92 2006