Citations Affected: IC 4-24-7-4; IC 6-1.1; IC 6-3.5; IC 6-5.5-8-2;
IC 6-6-5-10; IC 8-22-3.5; IC 12-7-2; IC 12-13; IC 12-17; IC 12-19;
IC 16-33-4-17.5; IC 16-35; IC 20-26-11; IC 20-33-2-29; IC 31-32-16-9;
IC 31-33; IC 31-34-24; IC 31-37-24; IC 31-40; IC 33-38-9-8;
IC 36-3-7-5; IC 36-7.
Synopsis: Child welfare levy elimination. Establishes a state funded
child welfare relief credit against child welfare levies imposed in a
county before 2010 for a: (1) county medical assistance to wards fund;
(2) family and children's fund; (3) children's psychiatric residential
treatment services fund; or (4) children with special health care needs
county fund. Permits an additional credit in a tax incentive financing
(TIF) area equal to the child welfare relief credit. Beginning in 2010:
(1) eliminates authority for a county to impose child welfare levies; (2)
specifies that the state will fund the functions that were funded by child
welfare levies before 2010; (3) adjusts distributions of financial
institution tax, motor vehicle excise tax, and local income tax
distributions affected by the elimination of child welfare levies; and (4)
establishes procedures to eliminate shortfalls of revenue in TIF areas
resulting from the elimination of child welfare levies. Corrects internal
references in the property tax replacement fund law. Corrects obsolete
references to the division of family resources. Eliminates obsolete
provisions concerning credits granted in TIF areas in Marion County
for taxes due before 1992. Makes related changes. Makes an
appropriation.
Effective: Upon passage; July 1, 2005 (retroactive); January 1, 2006
(retroactive); July 1, 2006.
January 4, 2006, read first time and referred to Committee on Ways and Means.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
county appropriated therefor.
(5) The county council of each county of the state shall annually
appropriate sufficient funds to pay such accounts.
(b) All accounts of state institutions described in section 2 of this
chapter shall be paid as follows:
(1) All such accounts shall be signed by the superintendent of the
institution, attested to by the seal of the institution, and forwarded
to the auditor of the county for payment from the county from
which the inmate was admitted.
(2) All accounts accruing after December 31 and before April 1
of each year shall be forwarded to the county auditor on or before
May 15 of that year.
(3) All accounts accruing after March 31 and before July 1 of
each year shall be forwarded to the county auditor on or before
August 15 of that year.
(4) All accounts accruing after June 30 and before October 1 of
each year shall be forwarded to the county auditor on or before
November 15 of that year.
(5) All accounts accruing after September 30 and before January
1 of each year, and any reconciliations for previous periods, shall
be forwarded to the county auditor on or before March 15 of the
following year.
(6) Upon receipt of an account, the county auditor shall draw a
warrant on the treasurer of the county for the payment of the
account, which shall be paid from the funds of the county that
were appropriated for the payment.
(7) The county council of each county shall annually appropriate
sufficient funds to pay these accounts.
If a county has not paid an account within six (6) months after the
account is forwarded under this subsection, the auditor of state shall,
notwithstanding anything to the contrary in IC 6-1.1-21, reduce the
next distribution of property tax replacement credits under IC 6-1.1-21
IC 6-1.1-21-5 and child welfare relief credits under IC 6-1.1-21-5.2
to the county and withhold the amount owed on the account. The
auditor of state shall credit the withheld amount to the state general
fund for the purpose of curing the default. The account is then
considered paid. A county that has the county's distribution reduced
under this subsection shall apply the withheld amount only to the
county unit's share of the distribution and may not reduce a distribution
to any other civil taxing unit or school corporation within the county.
JULY 1, 2006]: Sec. 3. (a) The proper officers of a political subdivision
shall formulate its estimated budget and its proposed tax rate and tax
levy on the form prescribed by the department of local government
finance and approved by the state board of accounts. The political
subdivision shall give notice by publication to taxpayers of:
(1) the estimated budget;
(2) the estimated maximum permissible levy;
(3) the current and proposed tax levies of each fund; and
(4) the amounts of excessive levy appeals to be requested.
In the notice, the political subdivision shall also state the time and
place at which a public hearing will be held on these items. The notice
shall be published twice in accordance with IC 5-3-1 with the first
publication at least ten (10) days before the date fixed for the public
hearing.
(b) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(c) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall adopt
with the township budget a tax rate sufficient to meet the estimated cost
of township assistance. The taxes collected as a result of the tax rate
adopted under this subsection are credited to the township assistance
fund.
(d) For years beginning before January 1, 2010, a county shall
adopt with the county budget and the department of local government
finance shall certify under section 16 of this chapter a tax rate sufficient
to raise the levy necessary to pay the following:
(1) The cost of child services (as defined in IC 12-19-7-1)
IC 12-7-2-31.7) of the county payable from the family and
children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) IC 12-7-2-32.5) of the
county payable from the children's psychiatric residential
treatment services fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1) or
(2) shall not be treated as a final budget, tax rate, or tax levy under
section 11 of this chapter.
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) For years beginning before January 1, 2010, to meet the
requirements of the family and children's fund for child services
(as defined in IC 12-19-7-1). IC 12-7-2-31.7).
(7) To meet the requirements of the county hospital care for the
indigent fund.
(8) For years beginning before January 1, 2010, to meet the
requirements of the children's psychiatric residential treatment
services fund for children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1). IC 12-7-2-32.5).
(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 department of
local government finance 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.
subdivision may adopt an ordinance or resolution each year to provide
for the use of revenue for the purpose of providing a homestead credit
the following year to homesteads. An ordinance must be adopted under
this section before December 31 for credits to be provided in the
following year. The ordinance applies only to the immediately
following year.
(b) A homestead credit under this chapter is to be applied to the net
property tax liability due on the homestead.
(c) A homestead credit under this chapter does not reduce the basis
for determining the state property tax replacement credit under
IC 6-1.1-21 IC 6-1.1-21-5, a child welfare relief credit under
IC 6-1.1-21-5.2, or the state homestead credit under IC 6-1.1-20.9.
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 result determined under STEP FIVE of the following
formula:
STEP ONE: Determine the amount of the individual's
property tax liability (as that term is defined in IC 6-1.1-21-5)
which that is
(A) attributable to the homestead during the particular
calendar year. and Determined after the application of
(B) STEP TWO: Determine the part of the individual's
property tax liability for the homestead that is attributable
to the total child welfare levy in the county where the
homestead is located.
STEP THREE: Subtract the STEP TWO amount from the
STEP ONE amount.
STEP FOUR: Determine the part of the taxpayer's property
tax replacement credit under IC 6-1.1-21. IC 6-1.1-21-5 that
is applied against the remainder of the individual's
property tax liability after making the subtraction
described in STEP THREE.
STEP FIVE: Subtract the STEP FOUR amount from the
STEP THREE amount.
(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 2002 10%
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) for taxes first due and payable before January 1,
2010, IC 6-1.1-18.6-3 (before its repeal for 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:
(i) for taxes first due and payable before January 1,
2010, IC 12-1-11.5 (repealed), IC 12-2-4.5 (repealed), or
IC 12-19-5; or
(ii) IC 12-20-24; minus
determined under IC 12-19-7-4(a) STEP SEVEN (as
effective January 1, 1995) for property taxes payable in
1995, or the amount determined under IC 12-19-7-4(b) (as
effective before March 16, 2004) and IC 12-19-7-4 (as
effective after March 15, 2004) 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.
(p) "Homestead" refers to tangible property that is eligible for
a homestead credit under IC 6-1.1-20.9.
taxpayer's net child welfare levy granted under section 5.2 of this
chapter.
(d) "Child welfare relief replacement amount" means the
following percentage of a county's total net child welfare levy:
(1) In 2006, twenty percent (20%) of the county's total net
child welfare levy imposed on tangible property.
(2) In 2007, forty percent (40%) of the county's total net child
welfare levy imposed on tangible property.
(3) In 2008, sixty percent (60%) of the county's total net child
welfare levy imposed on tangible property.
(4) In 2009, eighty percent (80%) of the county's total net
child welfare levy imposed on tangible property.
(e) "Taxpayer's child welfare relief credit amount" means the
following percentage of a taxpayer's net child welfare levy liability
for a stated assessment year:
(1) In 2006, twenty percent (20%) of the taxpayer's net child
welfare levy liability imposed on tangible property.
(2) In 2007, forty percent (40%) of the taxpayer's net child
welfare levy liability imposed on tangible property.
(3) In 2008, sixty percent (60%) of the taxpayer's net child
welfare levy liability imposed on tangible property.
(4) In 2009, eighty percent (80%) of the taxpayer's net child
welfare levy liability imposed on tangible property.
(f) "Taxpayer's net child welfare levy liability" means the
amount of taxes first due and payable from the taxpayer in a
particular year that is attributable to a county's total net child
welfare levy.
(g) "Total child welfare levy" means the aggregate levy for the
county's child welfare funds that is to be paid in the county:
(1) for a stated assessment year, as reflected by the auditor's
abstract for the assessment year and adjusted for any
postabstract adjustments that change the amount of the
aggregate levy; or
(2) in respect to mobile home assessments currently assessed
for the year in which taxes stated in the abstract are to be
paid.
(h) "Total net child welfare levy" means the remainder of a
county's total child welfare levy for a stated assessment year after
subtracting the county's eligible property tax replacement amount
attributable to the total child welfare levy.
JANUARY 1, 2006 (RETROACTIVE)]: Sec. 2.5. (a) Annually, before
the department determines the eligible property tax replacement
amount for a year under section 3 of this chapter and the department of
local government finance makes its certification under section 3(b) of
this chapter, the budget agency shall determine the sum of the
following:
(1) The following amounts:
(A) Before 2010, one billion one hundred twenty-one million
seven hundred thousand dollars ($1,121,700,000).
(B) After 2009, one billion eighty-seven million dollars
($1,087,000,000).
(2) An amount equal to the net amount of revenue, after deducting
collection allowances and refunds, that the budget agency
estimates will be collected in a particular calendar year from the
part of the gross retail and use tax rate imposed under IC 6-2.5
equal to one percent (1%).
The estimate made under this subsection must be consistent with the
latest technical forecast of state revenues that is prepared for
distribution to the general assembly and the general public and
available to the budget agency at the time that the estimate is made.
(b) The department may not distribute eligible property tax
replacement amounts and eligible homestead credit replacement
amounts for a year under this chapter that, in the aggregate, is are less
than the amount computed under subsection (a).
(c) Annually, before the department determines the eligible property
tax replacement amount for a year under section 3 of this chapter and
the department of local government finance makes its certification
under section 3(b) of this chapter, the budget agency shall determine
whether the total amount of property tax replacement credits granted
in Indiana under section 5 of this chapter and homestead credits
granted in Indiana under IC 6-1.1-20.9-2 for a year, determined without
applying subsection (b), will be less than the amount determined under
subsection (b). The budget agency shall give notice of its determination
to the members of the board and, in an electronic format under
IC 5-14-6, the general assembly. If the budget agency determines that
the amount determined under subsection (b) will not be exceeded in a
particular year, the board shall increase for that year the percentages
used to determine a taxpayer's property tax replacement credit amount
and the homestead credit percentage applicable under IC 6-1.1-20.9-2
so that the total amount of property tax replacement credits granted in
Indiana under section 5 of this chapter and homestead credits granted
in Indiana under IC 6-1.1-20.9-2 at least equals the amount determined
under subsection (b). In making adjustments under this subsection, the
board shall increase percentages in the following order until the total
of property tax replacement credits granted under section 5 of this
chapter and homestead credits granted under IC 6-1.1-20.9-2 for the
year at least equals the amount determined under subsection (b):
(1) The homestead credit percentage specified in IC 6-1.1-20.9-2
until the homestead percentage reaches the lesser of:
(A) thirty percent (30%); or
(B) the percentage at which the total of property tax
replacement credits granted under section 5 of this chapter and
homestead credits granted under IC 6-1.1-20.9-2 for the year
at least equals the amount determined under subsection (b).
(2) If the amount determined under subsection (b) is not exceeded
after increasing the homestead credit percentage under
subdivision (1), the board shall increase the property tax
replacement credit percentage specified in section 2(j)(1) and
2(l)(1) of this chapter until the property tax replacement credit
percentage reaches the lesser of:
(A) seventy percent (70%); or
(B) the percentage at which the total of property tax
replacement credits granted under section 5 of this chapter and
homestead credits granted under IC 6-1.1-20.9-2 for the year,
as adjusted under this subsection, at least equals the amount
determined under subsection (b).
(3) If the amount determined under subsection (b) is not exceeded
after making all possible increases in credit percentages under
subdivisions (1) and (2), the board shall increase the property tax
replacement credit percentages specified in section 2(j)(2),
2(j)(3), 2(l)(2), and 2(l)(3) of this chapter to the percentage at
which the total of property tax replacement credits granted under
section 5 of this chapter and homestead credits granted under
IC 6-1.1-20.9-2 for the year, as adjusted under this subsection, at
least equals the amount determined under subsection (b).
(d) The adjusted percentages set under subsection (c):
(1) are the percentages that apply under:
(A) section 5 of this chapter to determine a taxpayer's property
tax replacement credit amount; and
(B) IC 6-1.1-20.9-2 to determine a taxpayer's homestead
credit; and
(2) must be used by the:
(A) department in estimating the eligible property tax
replacement amount under section 3 of this chapter; and
included in the December settlement sheet for the year, and such
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 drawn on the treasurer of state.
If the amounts allocated by the department from the property tax
replacement fund exceed in the aggregate the balance of money in the
fund, then the amount of the deficiency shall be transferred from the
state general fund to the property tax replacement fund, and the auditor
of state shall issue a warrant to the treasurer of state ordering the
payment of that amount. However, any amount transferred under this
section from the general fund to the property tax replacement fund
shall, as soon as funds are available in the property tax replacement
fund, be retransferred from the property tax replacement fund to the
state general fund, and the auditor of state shall issue a warrant to the
treasurer of state ordering the replacement of that amount.
(e) Except as provided in subsection (g) and subject to subsection
(h), the department shall not distribute under subsection (b) and section
10 of this chapter a percentage, determined by the department, of the
money that would otherwise be distributed to the county under
subsection (b) and section 10 of this chapter if:
(1) by the date the distribution is scheduled to be made, 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;
(2) by the deadline under IC 36-2-9-20, the county auditor has not
transmitted data as required under that section;
(3) the county assessor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(4) the county assessor has not forwarded to the department of
local government finance in a timely manner sales disclosure
forms under IC 6-1.1-5.5-3(b);
(5) local assessing officials have not provided information to the
department of local government finance in a timely manner under
IC 4-10-13-5(b);
(6) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance in
a timely manner;
(7) the elected township assessors in the county, the elected
township assessors and the county assessor, or the county assessor
has not transmitted to the department of local government finance
by October 1 of the year in which the distribution is scheduled to
be made the data for all townships in the county required to be
transmitted under IC 6-1.1-4-25(b);
(8) the county has not established a parcel index numbering
system under 50 IAC 12-15-1 in a timely manner; or
(9) a township or county official has not provided other
information to the department of local government finance in a
timely manner as required by the department.
(f) Except as provided in subsection (i), money not distributed for
the reasons stated in subsection (e) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(g) The restrictions on distributions under subsection (e) do not
apply if the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(h) The department shall give the county auditor at least thirty (30)
days notice in writing before withholding a distribution under
subsection (e).
(i) Money not distributed for the reason stated in subsection (e)(6)
may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money
deposited under this subsection is not subject to distribution under
subsection (f).
credit for a particular year shall be based upon the taxpayer's tax
liability as is evidenced by the tax duplicate for the taxes payable in
that year, plus the amount by which the tax payable by the taxpayer had
been reduced due to the application of county adjusted gross income
tax revenues to the extent the county adjusted gross income tax
revenues were included in the determination of the total county tax levy
for that year, as provided in sections 2(g) and 3 of this chapter,
adjusted, however, for any change in assessed valuation which may
have been made pursuant to 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 in
accordance with IC 6-1.1-22-8(a). However, except when using the
term under section 2(l)(1) of this chapter, the tax liability of a taxpayer
does not include the amount of any property tax owed by the taxpayer
that is attributable to that part of any property tax levy subtracted under
section 2(g)(1)(B), 2(g)(1)(C), 2(g)(1)(D), 2(g)(1)(E), 2(g)(1)(F),
2(g)(1)(G), 2(g)(1)(H), 2(g)(1)(I), or 2(g)(1)(J) or 2(g)(1)(K) of this
chapter in computing the total county tax levy.
(c) The credit for taxes payable in a particular year with respect to
mobile homes which are assessed under IC 6-1.1-7 is equivalent to the
taxpayer's property tax replacement credit amount for the taxes payable
with respect to the assessments plus the adjustments stated in this
section.
(d) Each taxpayer in a taxing district that contains all or part of an
economic development district that meets the requirements of section
5.5 of this chapter is entitled to an additional credit for property tax
replacement. This credit is equal to the product of:
(1) the STEP TWO quotient determined under section 4(a)(3)
section 4(a)(4) of this chapter for the taxing district; multiplied
by
(2) the taxpayer's taxes levied in the taxing district that are
allocated to a special fund under IC 6-1.1-39-5.
property tax replacement fund.
(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 homestead credits in excess of the percentage credit
allowed in IC 6-1.1-20.9-2(d) must be paid from county option income
revenues, county economic development income tax revenues, or
other source of revenue designated in the law permitting the
additional homestead credits.
(c) Except as otherwise provided in this chapter, the state board of
accounts with the cooperation of the department shall prescribe the
accounting forms, records, and procedures required to carry out the
provisions of this chapter.
bankruptcy proceeding initially filed in 2000 and payable in 2001;
exceeds sixteen million dollars ($16,000,000), the excess as received
during any calendar year or years shall be set aside and treated for the
calendar year when received as a levy excess subject to
IC 6-1.1-18.5-17 or IC 6-1.1-19-1.7. In calculating the payment of
property taxes as provided in subdivision (2), the amount of property
tax credit finally allowed under IC 6-1.1-21-5 and the child welfare
relief credit finally allowed under IC 6-1.1-21-5.2 in respect to such
taxes is deemed to be a payment of such property taxes.
(d) As used in this section, "delinquent tax" means any tax owed by
a taxpayer in a bankruptcy proceeding initially filed in 2000 and that
is not paid during the calendar year for which it was first due and
payable.
distributed under IC 6-1.1-21 or another schedule to which both the
board and the taxing unit agree.
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 (before its repeal) or IC 5-28-9 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 (before its repeal) or IC 5-28-9 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), IC 6-1.1-21-4(a)(4), and
IC 6-1.1-21-5(c), and IC 6-1.1-21-5.2(d)), and formulation of the
budget, tax rate, and tax levy for each political subdivision in which the
property is located is the lesser of:
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 or a child welfare relief credit under IC 6-1.1-21-5.2.
However, subject to subsection (c) and except as provided in
subsection (f), each taxpayer in an additional area is entitled to an
additional credit for taxes (as defined in IC 6-1.1-21-2) that under
IC 6-1.1-22-9 are due and payable in May and November of that year
or under IC 6-1.1-22-9.5 are due in installments established by the
department of local government finance for that year. Except as
provided in subsection (f), one-half (1/2) of the credit shall be applied
to each installment of taxes (as defined in IC 6-1.1-21-2). 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 the county's eligible property tax replacement
amount (as defined in IC 6-1.1-21-2) for 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 taxes (as defined in
IC 6-1.1-21-2) 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 STEP not
been given.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(A) that part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2)
attributable to the taxing district; by
(B) the STEP FOUR amount.
STEP SIX: Multiply:
(A) the STEP FIVE quotient; by
(B) the total amount of the taxpayer's net child welfare
levy liability (as defined in IC 6-1.1-21-2.2) 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 STEP not been given.
STEP SEVEN: Add the STEP THREE result and the STEP
SIX result.
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, the child welfare relief credit under IC 6-1.1-21-5.2,
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, the child welfare relief credit under
IC 6-1.1-21-5.2, 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 economic 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 taxes (as defined in IC 6-1.1-21-2)
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
economic 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 taxes (as defined in IC 6-1.1-21-2) first due
and payable in each year following the year in which the resolution is
rescinded.
(f) This subsection applies to an additional area only to the extent
that the net assessed value of property that is assessed as residential
property under the rules of the department of local government finance
is not included in the base assessed value. If property tax installments
with respect to a homestead (as defined in IC 6-1.1-20.9-1) are due in
installments established by the department of local government finance
under IC 6-1.1-22-9.5, each taxpayer subject to those installments in an
additional area is entitled to an additional credit under subsection (a)
for the taxes (as defined in IC 6-1.1-21-2) due in installments. The
credit shall be applied in the same proportion to each installment of
taxes (as defined in IC 6-1.1-21-2).
the amount that would have been paid.
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, IC 12-19-7 (before January 1, 2010), and
IC 12-19-7.5 (before January 1, 2010) for the qualifying
civil taxing unit during the calendar year in which the month
falls, plus, 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; and
(ii) after 2009, the total child welfare levy (as defined in
IC 6-1.1-21-2.2) imposed by the county in 2009; divided
by
(B) the sum of the maximum permissible property tax levies
under IC 6-1.1-18.5, IC 12-19-7 (before January 1, 2010),
and IC 12-19-7.5 (before January 1, 2010) for all
qualifying civil taxing units of the county during the
calendar year in which the month falls, and an amount equal
to:
(i) the property taxes imposed by the county in 1999 for the
county's welfare fund and welfare administration fund; and
(ii) after 2009, the total child welfare levy (as defined in
IC 6-1.1-21-2.2) imposed by the county in 2009.
county, city, or town during the calendar year in which the
month falls; plus
(B) 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.
(C) After 2009, an amount equal to the total child welfare
levy (as defined in IC 6-1.1-21-2.2) imposed by the county
in 2009.
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 2009, the total child
welfare levy (as defined in IC 6-1.1-21-2.2) imposed by the
county in 2009.
(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) Except as provided in sections 25 and 26 of this chapter, 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:
the date the economic development income tax was imposed if
the purpose of the lease or bonds would have qualified as a
purpose under this chapter at the time the lease was entered into
or the bonds were issued.
(2) By a county, city, or town for:
(A) the construction or acquisition of, or remedial action with
respect to, a capital project for which the unit is empowered to
issue general obligation bonds or establish a fund under any
statute listed in IC 6-1.1-18.5-9.8;
(B) the retirement of bonds issued under any provision of
Indiana law for a capital project;
(C) the payment of lease rentals under any statute for a capital
project;
(D) contract payments to a nonprofit corporation whose
primary corporate purpose is to assist government in planning
and implementing economic development projects;
(E) operating expenses of a governmental entity that plans or
implements economic development projects;
(F) to the extent not otherwise allowed under this chapter,
funding substance removal or remedial action in a designated
unit; or
(G) funding of a revolving fund established under
IC 5-1-14-14.
(3) By a county, city, or town for any lawful purpose for which
money in any of its other funds may be used.
(3) (4) By a city or county described in IC 36-7.5-2-3(b) for
making transfers required by IC 36-7.5-4-2. If the county
economic development income tax rate is increased after April
30, 2005, in a county having a population of more than one
hundred forty-five thousand (145,000) but less than one hundred
forty-eight thousand (148,000), the first three million five
hundred thousand dollars ($3,500,000) of the tax revenue that
results each year from the tax rate increase shall be used by the
county only to make the county's transfer required by
IC 36-7.5-4-2. The first three million five hundred thousand
dollars ($3,500,000) of the tax revenue that results each year
from the tax rate increase shall be paid by the county treasurer
to the treasurer of the northwest Indiana regional development
authority under IC 36-7.5-4-2 before certified distributions are
made to the county or any cities or towns in the county under this
chapter from the tax revenue that results each year from the tax
rate increase. In a county having a population of more than one
hundred forty-five thousand (145,000) but less than one hundred
forty-eight thousand (148,000), all of the tax revenue that results
each year from the tax rate increase that is in excess of the first
three million five hundred thousand dollars ($3,500,000) that
results each year from the tax rate increase must be used by the
county and cities and towns in the county for additional
homestead credits under subdivision (4). (5).
(4) (5) This subdivision applies only in a county having a
population of more than one hundred forty-five thousand
(145,000) but less than one hundred forty-eight thousand
(148,000). Except as otherwise provided, the procedures and
definitions in IC 6-1.1-20.9 apply to this subdivision. All of the
tax revenue that results each year from a tax rate increase
described in subdivision (3) (4) that is in excess of the first three
million five hundred thousand dollars ($3,500,000) that results
each year from the tax rate increase must be used by the county
and cities and towns in the county for additional homestead
credits under this subdivision. The following apply to additional
homestead credits provided under this subdivision:
(A) The additional homestead credits must be applied
uniformly to increase the homestead credit under
IC 6-1.1-20.9 for homesteads in the county, city, or town.
(B) The additional homestead credits shall be treated for all
purposes as property tax levies. The additional homestead
credits do not reduce the basis for determining the state
property tax replacement credit under IC 6-1.1-21
IC 6-1.1-21-5 or the state homestead credit under
IC 6-1.1-20.9.
(C) The additional homestead credits shall be applied to the
net property taxes due on the homestead after the application
of all other assessed value deductions or property tax
deductions and credits that apply to the amount owed under
IC 6-1.1.
(D) The department of local government finance shall
determine the additional homestead credit percentage for a
particular year based on the amount of county economic
development income tax revenue that will be used under this
subdivision to provide additional homestead credits in that
year.
(5) (6) This subdivision applies only in a county having a
population of more than four hundred thousand (400,000) but
less than seven hundred thousand (700,000). Except as otherwise
provided, the procedures and definitions in IC 6-1.1-20.9 apply
to this subdivision. A county or a city or town in the county may
use county economic development income tax revenue to provide
additional homestead credits in the county, city, or town. The
following apply to additional homestead credits provided under
this subdivision:
(A) The county, city, or town fiscal body must adopt an
ordinance authorizing the additional homestead credits. The
ordinance must:
(i) be adopted before September 1 of a year to apply to
property taxes first due and payable in the following year;
and
(ii) specify the amount of county economic development
income tax revenue that will be used to provide additional
homestead credits in the following year.
(B) A county, city, or town fiscal body that adopts an
ordinance under this subdivision must forward a copy of the
ordinance to the county auditor and the department of local
government finance not more than thirty (30) days after the
ordinance is adopted.
(C) The additional homestead credits must be applied
uniformly to increase the homestead credit under
IC 6-1.1-20.9 for homesteads in the county, city, or town.
(D) The additional homestead credits shall be treated for all
purposes as property tax levies. The additional homestead
credits do not reduce the basis for determining the state
property tax replacement credit under IC 6-1.1-21
IC 6-1.1-21-5 or the state homestead credit under
IC 6-1.1-20.9.
(E) The additional homestead credits shall be applied to the
net property taxes due on the homestead after the application
of all other assessed value deductions or property tax
deductions and credits that apply to the amount owed under
IC 6-1.1.
(F) The department of local government finance shall
determine the additional homestead credit percentage for a
particular year based on the amount of county economic
development income tax revenue that will be used under this
subdivision to provide additional homestead credits in that
year.
(c) As used in this section, an economic development project is any
project that:
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. Any interest earned on money in the library
property tax replacement fund shall be credited to the library property
tax replacement fund.
(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
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 under IC 6-1.1-21.
IC 6-1.1-21-5. For the purpose of computing and distributing certified
distributions under IC 6-3.5-1.1 and tax revenue under 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.
within the state general fund.
(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 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 department of local government
finance from property taxes that:
(A) were:
(i) for 2000 and each year thereafter, 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
(ii) for 2010 and each year thereafter, would have been
calculated for the county's child welfare funds (as
described in IC 6-1.1-21-2.2) for 2010 but are not
imposed because of the termination of a county's
authority to impose child welfare funds (as described in
IC 6-1.1-21-2.2) after 2009; 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.
(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 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 (c)(2) for the year.
STEP TWO: Determine the quotient of:
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.
FOLLOWS [EFFECTIVE JANUARY 1, 2006 (RETROACTIVE)]:
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 or a child welfare relief credit
under IC 6-1.1-21-5.2.
(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 and a child welfare relief credit under
IC 6-1.1-21-5.2 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).
age who are:
(A) eligible for services under the state Medicaid plan;
(B) approved by the office for admission to and treatment
in a private psychiatric residential treatment facility; and
(C) residing in a private psychiatric residential facility for
the purposes of treatment for a mental health condition,
based on an approved treatment plan that complies with
applicable federal and state Medicaid rules and
regulations.
fund.
(2) After December 31, 2009, a county may not impose a
property tax levy for any of the following:
(A) County medical assistance to wards fund
(IC 12-13-8-2).
(B) Family and children's fund (IC 12-19-7-3).
(C) Children's psychiatric residential treatment services
fund (IC 12-19-7.5-5).
(D) Children with special health care needs county fund
(IC 16-35-3-1).
(b) A levy for a fund described in subsection (a)(2) that is
necessary to repay a loan for an obligation:
(1) payable from a fund described in subsection (a)(2); and
(2) incurred by the county before January 1, 2010;
shall, after December 31, 2009, be levied from the county's debt
service fund.
(c) The funds described in subsection (a)(2) are abolished on
January 1, 2010. An unencumbered balance in a fund described in
subsection (a)(2) on December 31, 2009, and any amount collected
after December 31, 2009, for a fund described in subsection (a)(2)
that relates to a:
(1) property tax levy imposed before January 1, 2010; or
(2) fee imposed for services provided before January 1, 2010;
must be transferred to the auditor of state for deposit in the state
general fund not later than the later of January 31, 2010, or thirty
(30) days after the money is received by the county.
(d) Expenditures for services provided after December 31, 2009,
that would have been payable from a fund described in subsection
(a)(2) if the funds had not been abolished shall be paid by the state
after December 31, 2009.
excess of the base assessed value in the following:
(1) 1999 for:
(1) (A) the county welfare fund; and
(2) (B) the county welfare administration fund.
(2) 2009 for the total child welfare levy (as defined in
IC 6-1.1-21-2.2).
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.
January 1, 2010, and the department of child services for services
provided after December 31, 2009, 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) The county office 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:
(1) county family and children's fund for an amount paid under
this section for services provided before January 1, 2010; and
(2) department of child services for services provided after
December 31, 2009.
(d) A child who is admitted to the home does not become a resident
of the county where the home is located.
(e) When an unemancipated child is released from the home, the
county office 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.
agreement shall not be treated as a contract.
year on account of each transferred student, except a student
transferred under section 6 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 student count in which the student is
included:
(i) Primetime grant under IC 21-1-30.
(ii) Tuition support for basic programs.
(iii) Enrollment growth grant under IC 21-3-1.7-9.5.
(iv) At-risk grant under IC 21-3-1.7-9.7 (repealed).
(v) Academic honors diploma award under IC 21-3-1.7-9.8.
(vi) Vocational education grant under IC 21-3-12.
(vii) Special education grant under IC 21-3-2.1.
(viii) 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) Property tax levies.
(C) 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) 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 for services provided before
January 1, 2010, charge the county office of the county of the student's
legal settlement under IC 12-19-7 and for services provided after
December 31, 2009, charge the department of child services 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 that 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 state board; 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 student enrollment of each class
in the transferee corporation compared with the total student
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 student 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 student attendance, the transfer tuition
shall be calculated by the part of the school year for which the
transferred student is enrolled. A school year of student attendance
consists of the number of days school is in session for student
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. If an agreement cannot be reached, the
amount shall be determined by the state board, 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 21-3-2.1,
IC 21-3-12, 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 student count used to compute the state
distribution.
(h) Instead 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. The contract may:
(1) be entered into for a period of not more than five (5) years
with an option to renew;
(2) specify a maximum number of students to be transferred; and
(3) fix a method for determining the amount of transfer tuition
and the time of payment, which may be different from that
provided in section 14 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:
(1) be for one (1) year or longer; and
(2) 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 14 of
this chapter.
A school corporation may not transfer a student under this section
without the prior approval of the child's parent.
another state or is a student in a school outside the school corporation
where the child has legal settlement:
(1) The name of the child.
(2) The name of the school corporation where the child has legal
settlement.
(3) The last known address of the custodial parent or guardian of
the child.
(4) Any other information required by the office of the secretary
of family and social department of child services.
(f) Not later than December 31 of each year, the office of the
secretary of family and social department of child services shall
submit a report to the members of the budget committee and the
executive director of the legislative services agency that compiles and
analyzes the information required from school corporations under this
section. The report must identify the types of state and local funding
changes that are needed to provide adequate state and local money to
educate transfer students. A report submitted under this subsection to
the executive director of the legislative services agency must be in an
electronic format under IC 5-14-6.
county is are not liable for any part of the costs of assessment or
treatment under this chapter.
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 13. (a) Upon receiving
the initial plan and each revised or updated plan, the county fiscal body
shall consider the plan in developing the family and children's fund
budget.
(b) The county fiscal body may appropriate from the family and
children's fund any amounts necessary before January 1, 2010, to
provide funding to implement the plan.
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;
services budget compiled and adopted by the county director for the
next state fiscal year, in accordance with IC 12-19-7-6. Money
deposited in the county family and children's fund after June 30,
2009, shall be used as directed by the department of child services.
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.
(c) The amount of a 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, and
IC 6-1.1-21-5.2.
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 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 redevelopment project 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 part of the
area added after June 30, 1995.
(6) If an allocation area established in a redevelopment project
area before July 1, 1997, is expanded after June 30, 1997, the
definition in subdivision (2) applies to the expanded part 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 the 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
on or before the allocation deadline determined under subsection (i)
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 on
or before the allocation deadline determined under subsection (i) 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
redevelopment project 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.
allocated during that year to an allocation fund under this
section.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(i) that part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2) for
the year as determined under IC 6-1.1-21-4 that is
attributable to the taxing district; by
(ii) the STEP FOUR amount.
STEP SIX: Multiply:
(i) the STEP FIVE quotient; by
(ii) the total amount of the taxpayer's net child welfare
levy liability (as defined in IC 6-1.1-21-2.2) levied in the
taxing district that have been allocated during that year
to an allocation fund under this section.
STEP SEVEN: Add the STEP THREE result and the
STEP SIX result.
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) 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) 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 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 5-28-15, 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 part 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 part
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 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 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 department
of local government finance may prescribe procedures for county and
township officials to follow to assist the department in making the
adjustments.
(i) The allocation deadline referred to in subsection (b) is
determined in the following manner:
(1) The initial allocation deadline is December 31, 2011.
(2) Subject to subdivision (3), the initial allocation deadline and
subsequent allocation deadlines are automatically extended in
increments of five (5) years, so that allocation deadlines
subsequent to the initial allocation deadline fall on December 31,
2016, and December 31 of each fifth year thereafter.
(3) At least one (1) year before the date of an allocation deadline
determined under subdivision (2), the general assembly may enact
a law that:
(A) terminates the automatic extension of allocation deadlines
under subdivision (2); and
(B) specifically designates a particular date as the final
allocation deadline.
credit shall be applied in the same proportion to each installment of
taxes (as defined in IC 6-1.1-21-2).
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).
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 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 benefiting 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 benefiting that allocation area.
(5) Pay all or a portion of a property tax replacement an
additional 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 each county's eligible property tax
replacement amount (as defined in IC 6-1.1-21-2) for 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 taxes (as defined in
IC 6-1.1-21-2) levied in the taxing district that have been
allocated during that year to an allocation fund under this
section.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(A) the part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2) for
the year as determined under IC 6-1.1-21-4 that is
attributable to the taxing district; by
(B) the STEP FOUR amount.
STEP SIX: Multiply:
(A) the STEP FIVE quotient; by
(B) the total amount of the taxpayer's net child welfare
levy liability (as defined in IC 6-1.1-21-2.2) levied in the
taxing district that have been allocated during that year
to an allocation fund under this section.
STEP SEVEN: Add the STEP THREE result and the
STEP SIX result.
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) 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) 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 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 benefiting 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) section 11 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) eleven
(11) 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.
granting of credits described in subsection (g) or (h) would impair any
contract with or otherwise adversely affect the owners of outstanding
bonds payable from the allocation area special fund.
(b) As used in this section, "allocation area" has the meaning set
forth in section 26 of this chapter.
(c) As used in this section, "special fund" refers to the special fund
into which property taxes are paid under section 26 of this chapter.
(d) As used in this section, "taxing district" has the meaning set
forth in IC 6-1.1-1-20.
(e) Except as provided in subsections (g) and (h), (i), and (j), each
taxpayer in an allocation area is entitled to an additional credit for taxes
(as defined in IC 6-1.1-21-2) that, under IC 6-1.1-22-9, are due and
payable in May and November of that year or, under IC 6-1.1-22-9.5,
are due in installments established by the department of local
government finance for that year. Except as provided in subsection
(j), (h), one-half (1/2) of the credit shall be applied to each installment
of taxes (as defined in IC 6-1.1-21-2). This credit equals the amount
determined under the following STEPS for each taxpayer in a taxing
district 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 each county's eligible property tax replacement
amount (as defined in IC 6-1.1-21-2) for 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 taxes (as defined in
IC 6-1.1-21-2) levied in the taxing district that would have
been allocated to an allocation fund under section 26 of this
chapter had the additional credit described in this section
STEP not been given.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(A) that part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2) for the
year as determined under IC 6-1.1-21-4 that is attributable
to the taxing district; by
(B) the STEP FOUR amount.
STEP SIX: Multiply:
(A) the STEP FIVE quotient; times
(B) the total amount of the taxpayer's net child welfare
levy liability (as defined in IC 6-1.1-21-2.2) levied in the
taxing district that would have been allocated to an
allocation fund under section 26 of this chapter had the
additional credit described in this STEP not been given.
STEP SEVEN: Add the STEP THREE result and the STEP
SIX result.
The additional credit reduces the amount of proceeds allocated to the
redevelopment district and paid into the special fund.
(f) The credit for property tax replacement under IC 6-1.1-21-5, the
child welfare relief credit under IC 6-1.1-21-5.2, and the additional
credits under subsections (e) and (g), (h), and (i), unless the credits
under subsections subsection (g) and (h) are partial credits, shall be
computed on an aggregate basis for all taxpayers in a taxing district
that contains all or part of an allocation area. Except as provided in
subsections (h) and (i), The credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credits under subsections (e) and (g) (h), and (i)
shall be combined on the tax statements sent to each taxpayer.
(g) This subsection applies to an allocation area if allocated taxes
from that area were pledged to bonds, leases, or other obligations of the
commission before May 8, 1989. A credit calculated using the method
provided in subsection (e) may be granted under this subsection. The
credit provided under this subsection is first applicable for the
allocation area for property taxes first due and payable in 1992. The
following apply to the determination of the credit provided under this
subsection:
(1) Before June 15 of each year, the fiscal officer of the
consolidated city shall determine and certify the following:
(A) All amounts due in the following year to the owners of
outstanding bonds payable from the allocation area special
fund.
(B) All amounts that are:
(i) required under contracts with bond holders; and
(ii) payable from the allocation area special fund to fund
accounts and reserves.
(C) An estimate of the amount of personal property taxes
available to be paid into the allocation area special fund under
section 26.9(c) of this chapter.
(D) An estimate of the aggregate amount of credits to be
granted if full credits are granted.
(2) Before June 15 of each year, the fiscal officer of the
consolidated city shall determine if the granting of the full amount
of credits in the following year would impair any contract with or
otherwise adversely affect the owners of outstanding bonds
payable from the allocation area special fund.
(3) If the fiscal officer of the consolidated city determines under
subdivision (2) that there would not be an impairment or adverse
effect:
(A) the fiscal officer of the consolidated city shall certify the
determination; and
(B) the full credits shall be applied in the following year,
subject to the determinations and certifications made under
section 26.7(b) of this chapter.
(4) If the fiscal officer of the consolidated city makes an adverse
determination under subdivision (2), the fiscal officer of the
consolidated city shall determine whether there is an amount of
partial credits that, if granted in the following year, would not
result in the impairment or adverse effect. If the fiscal officer
determines that there is an amount of partial credits that would
not result in the impairment or adverse effect, the fiscal officer
shall do the following:
(A) Determine the amount of the partial credits.
(B) Certify that determination.
(5) If the fiscal officer of the consolidated city certifies under
subdivision (4) that partial credits may be paid, the partial credits
shall be applied pro rata among all affected taxpayers in the
following year.
(6) An affected taxpayer may appeal any of the following to the
circuit or superior court of the county in which the allocation area
is located:
(A) A determination by the fiscal officer of the consolidated
city that:
(i) credits may not be paid in the following year; or
(ii) only partial credits may be paid in the following year.
(B) A failure by the fiscal officer of the consolidated city to
make a determination by June 15 of whether full or partial
credits are payable under this subsection.
(7) An appeal of a determination must be filed not later than thirty
(30) days after the publication of the determination.
(8) An appeal of a failure by the fiscal officer of the consolidated
city to make a determination of whether the credits are payable
under this subsection must be filed by July 15 of the year in which
the determination should have been made.
(9) All appeals under subdivision (6) shall be decided by the court
within sixty (60) days.
(h) This subsection applies to an allocation area if allocated taxes
from that area were pledged to bonds, leases, or other obligations of the
commission before May 8, 1989. A credit calculated using the method
in subsection (e) and in subdivision (2) may be granted under this
subsection. The following apply to the credit granted under this
subsection:
(1) The credit is applicable to property taxes first due and payable
in 1991.
(2) For purposes of this subsection, the amount of a credit for
1990 taxes payable in 1991 with respect to an affected taxpayer
is equal to:
(A) the amount of the quotient determined under STEP TWO
of subsection (e); multiplied by
(B) the total amount of the property taxes payable by the
taxpayer that were allocated in 1991 to the allocation area
special fund under section 26 of this chapter.
(3) Before June 15, 1991, the fiscal officer of the consolidated
city shall determine and certify an estimate of the aggregate
amount of credits for 1990 taxes payable in 1991 if the full credits
are granted.
(4) The fiscal officer of the consolidated city shall determine
whether the granting of the full amounts of the credits for 1990
taxes payable in 1991 against 1991 taxes payable in 1992 and the
granting of credits under subsection (g) would impair any contract
with or otherwise adversely affect the owners of outstanding
bonds payable from the allocation area special fund for an
allocation area described in subsection (g).
(5) If the fiscal officer of the consolidated city determines that
there would not be an impairment or adverse effect under
subdivision (4):
(A) the fiscal officer shall certify that determination; and
(B) the full credits shall be applied against 1991 taxes payable
in 1992 or the amount of the credits shall be paid to the
taxpayers as provided in subdivision (12), subject to the
determinations and certifications made under section 26.7(b)
of this chapter.
(6) If the fiscal officer of the consolidated city makes an adverse
determination under subdivision (4), the fiscal officer shall
determine whether there is an amount of partial credits for 1990
taxes payable in 1991 that, if granted against 1991 taxes payable
in 1992 in addition to granting of the credits under subsection (g),
would not result in the impairment or adverse effect.
(7) If the fiscal officer of the consolidated city determines under
subdivision (6) that there is an amount of partial credits that
would not result in the impairment or adverse effect, the fiscal
officer shall determine the amount of partial credits and certify
that determination.
(8) If the fiscal officer of the consolidated city certifies under
subdivision (7) that partial credits may be paid, the partial credits
shall be applied pro rata among all affected taxpayers against
1991 taxes payable in 1992.
(9) An affected taxpayer may appeal any of the following to the
circuit or superior court of the county in which the allocation area
is located:
(A) A determination by the fiscal officer of the consolidated
city that:
(i) credits may not be paid for 1990 taxes payable in 1991;
or
(ii) only partial credits may be paid for 1990 taxes payable
in 1991.
(B) A failure by the fiscal officer of the consolidated city to
make a determination by June 15, 1991, of whether credits are
payable under this subsection.
(10) An appeal of a determination must be filed not later than
thirty (30) days after the publication of the determination. Any
such appeal shall be decided by the court within sixty (60) days.
(11) An appeal of a failure by the fiscal officer of the consolidated
city to make a determination of whether credits are payable under
this subsection must be filed by July 15, 1991. Any such appeal
shall be decided by the court within sixty (60) days.
(12) If 1991 taxes payable in 1992 with respect to a parcel are
billed to the same taxpayer to which 1990 taxes payable in 1991
were billed, the county treasurer shall apply to the tax bill for
1991 taxes payable in 1992 both the credit provided under
subsection (g) and the credit provided under this subsection,
along with any credit determined to be applicable to the tax bill
under subsection (i). In the alternative, at the election of the
county auditor, the county may pay to the taxpayer the amount of
the credit by May 10, 1992, and the amount shall be charged to
the taxing units in which the allocation area is located in the
proportion of the taxing units' respective tax rates for 1990 taxes
payable in 1991.
(13) If 1991 taxes payable in 1992 with respect to a parcel are
billed to a taxpayer other than the taxpayer to which 1990 taxes
payable in 1991 were billed, the county treasurer shall do the
following:
(A) Apply only the credits under subsections (g) and (i) to the
tax bill for 1991 taxes payable in 1992.
(B) Give notice by June 30, 1991, by publication two (2) times
in three (3) newspapers in the county with the largest
circulation of the availability of a refund of the credit under
this subsection.
A taxpayer entitled to a credit must file an application for refund
of the credit with the county auditor not later than November 30,
1991.
(14) A taxpayer who files an application by November 30, 1991,
is entitled to payment from the county treasurer in an amount that
is in the same proportion to the credit provided under this
subsection with respect to a parcel as the amount of 1990 taxes
payable in 1991 paid by the taxpayer with respect to the parcel
bears to the 1990 taxes payable in 1991 with respect to the parcel.
This amount shall be paid to the taxpayer by May 10, 1992, and
shall be charged to the taxing units in which the allocation area is
located in the proportion of the taxing units' respective tax rates
for 1990 taxes payable in 1991.
(i) This subsection applies to an allocation area if allocated taxes
from that area were pledged to bonds, leases, or other obligations of the
commission before May 8, 1989. The following apply to the credit
granted under this subsection:
(1) A prior year credit is applicable to property taxes first due and
payable in each year from 1987 through 1990 (the "prior years").
(2) The credit for each prior year is equal to:
(A) the amount of the quotient determined under STEP TWO
of subsection (e) for the prior year; multiplied by
(B) the total amount of the property taxes paid by the taxpayer
that were allocated in the prior year to the allocation area
special fund under section 26 of this chapter.
(3) Before January 31, 1992, the county auditor shall determine
the amount of credits under subdivision (2) with respect to each
parcel in the allocation area for all prior years with respect to
which:
(A) taxes were billed to the same taxpayer for taxes payable in
each year from 1987 through 1991; or
(B) an application was filed by November 30, 1991, under
subdivision (8) for refund of the credits for prior years.
A report of the determination by parcel shall be sent by the county
auditor to the department of local government finance and the
budget agency within five (5) days of such determination.
(4) Before January 31, 1992, the county auditor shall determine
the quotient of the amounts determined under subdivision (3) with
respect to each parcel divided by six (6).
(5) Before January 31, 1992, the county auditor shall determine
the quotient of the aggregate amounts determined under
subdivision (3) with respect to all parcels divided by twelve (12).
(6) Except as provided in subdivisions (7) and (9), in each year in
which credits from prior years remain unpaid, credits for the prior
years in the amounts determined under subdivision (4) shall be
applied as provided in this subsection.
(7) If taxes payable in the current year with respect to a parcel are
billed to the same taxpayer to which taxes payable in all of the
prior years were billed and if the amount determined under
subdivision (3) with respect to the parcel is at least five hundred
dollars ($500), the county treasurer shall apply the credits
provided for the current year under subsections (g) and (h) and
the credit in the amount determined under subdivision (4) to the
tax bill for taxes payable in the current year. However, if the
amount determined under subdivision (3) with respect to the
parcel is less than five hundred dollars ($500) (referred to in this
subdivision as "small claims"), the county may, at the election of
the county auditor, either apply a credit in the amount determined
under subdivision (3) or (4) to the tax bill for taxes payable in the
current year or pay either amount to the taxpayer. If title to a
parcel transfers in a year in which a credit under this subsection
is applied to the tax bill, the transferor may file an application
with the county auditor within thirty (30) days of the date of the
transfer of title to the parcel for payments to the transferor at the
same times and in the same amounts that would have been
allowed as credits to the transferor under this subsection if there
had not been a transfer. If a determination is made by the county
auditor to refund or credit small claims in the amounts determined
under subdivision (3) in 1992, the county auditor may make
appropriate adjustments to the credits applied with respect to
other parcels so that the total refunds and credits in any year will
not exceed the payments made from the state property tax
replacement fund to the prior year credit fund referred to in
subdivision (11) in that year.
(8) If taxes payable in the current year with respect to a parcel are
billed to a taxpayer that is not a taxpayer to which taxes payable
in all of the prior years were billed, the county treasurer shall do
the following:
(A) Apply only the credits under subsections (g) and (h) to the
tax bill for taxes payable in the current year.
(B) Give notice by June 30, 1991, by publication two (2) times
in three (3) newspapers in the county with the largest
circulation of the availability of a refund of the credit.
A taxpayer entitled to the credit must file an application for
refund of the credit with the county auditor not later than
November 30, 1991. A refund shall be paid to an eligible
applicant by May 10, 1992.
(9) A taxpayer who filed an application by November 30, 1991,
is entitled to payment from the county treasurer under subdivision
(8) in an amount that is in the same proportion to the credit
determined under subdivision (3) with respect to a parcel as the
amount of taxes payable in the prior years paid by the taxpayer
with respect to the parcel bears to the taxes payable in the prior
years with respect to the parcel.
(10) In each year on May 1 and November 1, the state shall pay
to the county treasurer from the state property tax replacement
fund the amount determined under subdivision (5).
(11) All payments received from the state under subdivision (10)
shall be deposited into a special fund to be known as the prior
year credit fund. The prior year credit fund shall be used to make:
(A) payments under subdivisions (7) and (9); and
(B) deposits into the special fund for the application of prior
year credits.
(12) All amounts paid into the special fund for the allocation area
under subdivision (11) are subject to any pledge of allocated
property tax proceeds made by the redevelopment district under
section 26(d) of this chapter, including but not limited to any
pledge made to owners of outstanding bonds of the
redevelopment district of allocated taxes from that area.
(13) By January 15, 1993, and by January 15 of each year
thereafter, the county auditor shall send to the department of local
government finance and the budget agency a report of the
receipts, earnings, and disbursements of the prior year credit fund
for the prior calendar year. If in the final year that credits under
subsection (i) are allowed any balance remains in the prior year
credit fund after the payment of all credits payable under this
subsection, such balance shall be repaid to the treasurer of state
for deposit in the property tax replacement fund.
(14) In each year, the county shall limit the total of all refunds and
credits provided for in this subsection to the total amount paid in
that year from the property tax replacement fund into the prior
year credit fund and any balance remaining from the preceding
year in the prior year credit fund.
(j) (h) This subsection applies to an allocation area only to the
extent that the net assessed value of property that is assessed as
residential property under the rules of the department of local
government finance is not included in the base assessed value. If
property tax installments with respect to a homestead (as defined in
IC 6-1.1-20.9-1) are due in installments established by the department
of local government finance under IC 6-1.1-22-9.5, each taxpayer
subject to those installments in an allocation area is entitled to an
additional credit under subsection (e) for the taxes (as defined in
IC 6-1.1-21-2) due in installments. The credit shall be applied in the
same proportion to each installment of taxes (as defined in
IC 6-1.1-21-2).
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 each county's eligible property tax replacement
amount (as defined in IC 6-1.1-21-2) for 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 taxes (as defined in
IC 6-1.1-21-2) levied in the taxing district that would have
been allocated to an allocation fund under section 53 of this
chapter had the additional credit described in this section
STEP not been given.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(A) the part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2) for the
year as determined under IC 6-1.1-21-4 that is attributable
to the taxing district; by
(B) the STEP FOUR amount.
STEP SIX: Multiply:
(A) the STEP FIVE quotient; by
(B) the total amount of the taxpayer's net child welfare
levy liability (as defined in IC 6-1.1-21-2.2) levied in the
taxing district that would have been allocated to an
allocation fund under section 53 of this chapter had the
additional credit described in this STEP not been given.
STEP SEVEN: Add the STEP THREE result and the STEP
SIX result.
The additional credit reduces the amount of proceeds allocated to the
development district and paid into an allocation fund under section
53(b)(2) of this chapter.
(d) If the additional credit under subsection (c) is not reduced under
subsection (e) or (f), the credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credit under subsection (c) shall be computed on an
aggregate basis for all taxpayers in a taxing district that contains all or
part of an allocation area. The credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credit under subsection (c) shall be combined on the
tax statements sent to each taxpayer.
(e) Upon the recommendation of the commission, the excluded city
legislative body may, by resolution, provide that the additional credit
described in subsection (c):
(1) does not apply in a specified allocation area; or
(2) is to be reduced by a uniform percentage for all taxpayers in
a specified allocation area.
(f) Whenever the excluded city legislative body determines that
granting the full additional credit under subsection (c) would adversely
affect the interests of the holders of bonds or other contractual
obligations that are payable from allocated tax proceeds in that
allocation area in a way that would create a reasonable expectation that
those bonds or other contractual obligations would not be paid when
due, the excluded city legislative body must adopt a resolution under
subsection (e) to deny the additional credit or reduce it to a level that
creates a reasonable expectation that the bonds or other obligations will
be paid when due. A resolution adopted under subsection (e) denies or
reduces the additional credit for property taxes first due and payable in
the allocation area in any year following the year in which the
resolution is adopted.
(g) A resolution adopted under subsection (e) remains in effect until
it is rescinded by the body that originally adopted it. However, a
resolution 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 allocation area 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 a
resolution is rescinded and no other resolution is adopted, the
additional credit described in subsection (c) applies to property taxes
first due and payable in the allocation area in each year following the
year in which the resolution is rescinded.
(h) This subsection applies to an allocation area only to the extent
that the net assessed value of property that is assessed as residential
property under the rules of the department of local government finance
is not included in the base assessed value. If property tax installments
with respect to a homestead (as defined in IC 6-1.1-20.9-1) are due in
installments established by the department of local government finance
under IC 6-1.1-22-9.5, each taxpayer subject to those installments in an
allocation area is entitled to an additional credit under subsection (c)
for the taxes (as defined in IC 6-1.1-21-2) due in installments. The
credit shall be applied in the same proportion to each installment of
taxes (as defined in IC 6-1.1-21-2).
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 military base reuse district and, when collected,
paid into an allocation fund for that allocation area that may be
used by the military base reuse district and only to do one (1) or
more of the following:
(A) Pay the principal of and interest and redemption premium
on any obligations incurred by the military base reuse district
or any other entity for the purpose of financing or refinancing
military base reuse activities in or directly serving or
benefiting 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 or from other revenues of the reuse
authority, including lease rental revenues.
(C) Make payments on leases payable solely or in part from
allocated tax proceeds in that allocation area.
(D) Reimburse any other governmental body for expenditures
made for local public improvements (or structures) in or
directly serving or benefiting that allocation area.
(E) Pay all or a part of a property tax replacement credit and
child welfare relief credit to taxpayers in an allocation area
as determined by the reuse authority. This The total 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:
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 not more than
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
reuse authority.
(3) Except as provided in subsection (g), before July 15 of each
year the reuse authority shall do the following:
(A) Determine the amount, if any, by which property taxes
payable to the allocation fund in the following year will exceed
the amount of 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 property taxes that the reuse authority has
determined may be paid to the respective taxing units in the
manner prescribed in subdivision (1). The reuse authority may
not authorize a payment to the respective taxing units under
this subdivision if to do so would endanger the interest of the
holders of bonds described in subdivision (2) or lessors under
section 19 of this chapter. Property taxes received by a taxing
unit under this subdivision are eligible for the property tax
replacement credit provided under IC 6-1.1-21. IC 6-1.1-21-5
and the child welfare relief credit under IC 6-1.1-21-5.2.
(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
allocation area that is annexed by a 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 military base reuse district
under subsection (b)(2) may, subject to subsection (b)(3), be
irrevocably pledged by the military base reuse district for payment as
set forth in subsection (b)(2).
(e) Notwithstanding any other law, each assessor shall, upon
petition of the reuse authority, 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 the making 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 5-28-15, 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 part of such
current property tax proceeds from the part 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 does not have
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)
that are derived from property in the enterprise zone in the fund. 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 part
of the allocation area that is also located in the enterprise zone. The
programs shall reserve at least one-half (1/2) of their enrollment in any
session for residents of the enterprise zone.
(h) After each general reassessment under IC 6-1.1-4, the
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 military base reuse 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 military
base reuse district under subsection (b)(2) than would otherwise have
been received if the general reassessment had not occurred. The
department of local government finance may prescribe procedures for
county and township officials to follow to assist the department in
making the adjustments.
STEP not been given.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(A) that part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2) for the
year as determined under IC 6-1.1-21-4 that is attributable
to the taxing district; by
(B) the STEP FOUR amount.
STEP SIX: Multiply:
(A) the STEP FIVE quotient; by
(B) the total amount of the taxpayer's net child welfare
levy liability (as defined in IC 6-1.1-21-2.2) levied in the
taxing district that would have been allocated to an
allocation fund under section 25 of this chapter had the
additional credit described in this STEP not been given.
STEP SEVEN: Add the STEP THREE result and the STEP
SIX result.
The additional credit reduces the amount of proceeds allocated to the
military base reuse district and paid into an allocation fund under
section 25(b)(2) of this chapter.
(d) If the additional credit under subsection (c) is not reduced under
subsection (e) or (f), the credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credit under subsection (c) shall be computed on an
aggregate basis for all taxpayers in a taxing district that contains all or
part of an allocation area. The credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credit under subsection (c) shall be combined on the
tax statements sent to each taxpayer.
(e) Upon the recommendation of the reuse authority, the municipal
legislative body (in the case of a reuse authority established by a
municipality) or the county executive (in the case of a reuse authority
established by a county) may by resolution provide that the additional
credit described in subsection (c):
(1) does not apply in a specified allocation area; or
(2) is to be reduced by a uniform percentage for all taxpayers in
a specified allocation area.
(f) If the municipal legislative body or county executive determines
that granting the full additional credit under subsection (c) would
adversely affect the interests of the holders of bonds or other
contractual obligations that are payable from allocated tax proceeds in
that allocation area in a way that would create a reasonable expectation
that those bonds or other contractual obligations would not be paid
when due, the municipal legislative body or county executive must
adopt a resolution under subsection (e) to deny the additional credit or
reduce the credit to a level that creates a reasonable expectation that
the bonds or other obligations will be paid when due. A resolution
adopted under subsection (e) denies or reduces the additional credit for
property taxes first due and payable in the allocation area in any year
following the year in which the resolution is adopted.
(g) A resolution adopted under subsection (e) remains in effect until
rescinded by the body that originally adopted the resolution. However,
a resolution 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 allocation area 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 a
resolution is rescinded and no other resolution is adopted, the
additional credit described in subsection (c) applies to property taxes
first due and payable in the allocation area in each year following the
year in which the resolution is rescinded.
(h) This subsection applies to an allocation area only to the extent
that the net assessed value of property that is assessed as residential
property under the rules of the department of local government finance
is not included in the base assessed value. If property tax installments
with respect to a homestead (as defined in IC 6-1.1-20.9-1) are due in
installments established by the department of local government finance
under IC 6-1.1-22-9.5, each taxpayer subject to those installments in an
allocation area is entitled to an additional credit under subsection (c)
for the taxes (as defined in IC 6-1.1-21-2) due in installments. The
credit shall be applied in the same proportion to each installment of
taxes (as defined in IC 6-1.1-21-2).
determined for the assessment date immediately preceding the
adoption 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) or (C), the
net assessed value of any and all parcels or classes of parcels
identified as part of the base assessed value in the declaratory
resolution or an amendment to the declaratory resolution, as
finally determined for any subsequent assessment date; plus
(C) to the extent that it is not included in clause (A) or (B), the
net assessed value of property that is assessed as residential
property under the rules of the department of local government
finance, as finally determined for any assessment date after the
effective date of the allocation provision.
(3) "Property taxes" means taxes imposed under IC 6-1.1 on real
property.
(b) A declaratory resolution adopted under section 16 of this chapter
before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
resolutions adopted under IC 36-7-14-15 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 in accordance with the
procedures set forth in section 18 of this chapter. The allocation
provision may apply to all or part of the military base development
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 development authority and, when collected, paid
into an allocation fund for that allocation area that may be used by
the development authority and only to do one (1) or more of the
following:
replacement amount (as defined in IC 6-1.1-21-2.2) for
the year as determined under IC 6-1.1-21-4 that is
attributable to the taxing district; by
(ii) the STEP FOUR amount.
STEP SIX: Multiply:
(i) the STEP FIVE quotient; by
(ii) the total amount of the taxpayer's child welfare levy
liability (as defined in IC 6-1.1-21-2.2) levied in the
taxing district that have been allocated during that year
to an allocation fund under this section.
STEP SEVEN: Add the STEP THREE result and the
STEP SIX result.
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 32 of this chapter in the same year.
(F) Pay expenses incurred by the development authority for
local public improvements or structures that were in the
allocation area or directly serving or benefitting the allocation
area.
(G) 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 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 not more than
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
development authority.
(3) Except as provided in subsection (g), before July 15 of each
year the development authority shall do the following:
(A) Determine the amount, if any, by which property taxes
payable to the allocation fund in the following year will exceed
the amount of 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 appropriate county auditor of the amount, if any,
of the amount of excess property taxes that the development
authority has determined may be paid to the respective taxing
units in the manner prescribed in subdivision (1). The
development authority may not authorize a payment to the
respective taxing units under this subdivision if to do so would
endanger the interest of the holders of bonds described in
subdivision (2) or lessors under section 24 of this chapter.
Property taxes received by a taxing unit under this subdivision
are eligible for the property tax replacement credit provided
under IC 6-1.1-21. IC 6-1.1-21-5 and the child welfare relief
credit under IC 6-1.1-21-5.2.
(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
allocation area that is annexed by a 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 military base development
district under subsection (b)(2) may, subject to subsection (b)(3), be
irrevocably pledged by the military base development district for
payment as set forth in subsection (b)(2).
(e) Notwithstanding any other law, each assessor shall, upon
petition of the development authority, 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 the making 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 5-28-15, the development authority shall create funds
as specified in this subsection. A development authority 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. The
development authority 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 part of such current property tax proceeds from the part 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
development authority that does not have 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) that are derived from
property in the enterprise zone in the fund. The development authority
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
for other purposes specified in subsection (b)(2), except that where
reference is made in subsection (b)(2) to an allocation area it shall refer
for purposes of payments from the special zone fund only to that part
of the allocation area that is also located in the enterprise zone. The
programs shall reserve at least one-half (1/2) of their enrollment in any
session for residents of the enterprise zone.
(h) After each general reassessment under IC 6-1.1-4, the
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 military base development
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
military base development district under subsection (b)(2) than would
otherwise have been received if the general reassessment had not
occurred. The department of local government finance may prescribe
procedures for county and township officials to follow to assist the
department in making the adjustments.
chapter.
(b) As used in this section, "taxing district" has the meaning set
forth in IC 6-1.1-1-20.
(c) Subject to subsection (e) and except a as provided in subsection
(h), each taxpayer in an allocation area is entitled to an additional credit
for taxes (as defined in IC 6-1.1-21-2) that under IC 6-1.1-22-9 are due
and payable in May and November of that year or under
IC 6-1.1-22-9.5 are due in installments established by the
department of local government finance for that year. Except as
provided in subsection (h), one-half (1/2) of the credit shall be applied
to each installment of taxes (as defined in IC 6-1.1-21-2). This credit
equals the amount determined under the following STEPS for each
taxpayer in a taxing district 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 each county's eligible property tax replacement
amount (as defined in IC 6-1.1-21-2) for 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 taxes (as defined in
IC 6-1.1-21-2) levied in the taxing district that would have
been allocated to an allocation fund under section 30 of this
chapter had the additional credit described in this section
STEP not been given.
STEP FOUR: Determine the total net child welfare levy (as
defined in IC 6-1.1-21-2.2) that is attributable to the taxing
district.
STEP FIVE: Divide:
(A) the part of the estimated child welfare relief
replacement amount (as defined in IC 6-1.1-21-2.2) for the
year as determined under IC 6-1.1-21-4 that is attributable
to the taxing district; by
(B) the STEP FOUR amount.
STEP SIX: Multiply:
(A) the STEP FIVE quotient; by
(B) the taxpayer's net child welfare levy liability (as
defined in IC 6-1.1-21-2.2) levied in the taxing district that
would have been allocated to an allocation fund under
section 30 of this chapter had the additional credit
described in this STEP not been given.
STEP SEVEN: Add the STEP THREE result and the STEP
SIX result.
The additional credit reduces the amount of proceeds allocated to the
military base development district and paid into an allocation fund
under section 30(b)(2) of this chapter.
(d) If the additional credit under subsection (c) is not reduced under
subsection (e) or (f), the credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credit under subsection (c) shall be computed on an
aggregate basis for all taxpayers in a taxing district that contains all or
part of an allocation area. The credit for property tax replacement under
IC 6-1.1-21-5, the child welfare relief credit under IC 6-1.1-21-5.2,
and the additional credit under subsection (c) shall be combined on the
tax statements sent to each taxpayer.
(e) Upon the recommendation of the development authority, the
municipal legislative body of an affected municipality or the county
executive of an affected county may by resolution provide that the
additional credit described in subsection (c):
(1) does not apply in a specified allocation area; or
(2) is to be reduced by a uniform percentage for all taxpayers in
a specified allocation area.
(f) If the municipal legislative body or county executive determines
that granting the full additional credit under subsection (c) would
adversely affect the interests of the holders of bonds or other
contractual obligations that are payable from allocated tax proceeds in
that allocation area in a way that would create a reasonable expectation
that those bonds or other contractual obligations would not be paid
when due, the municipal legislative body or county executive must
adopt a resolution under subsection (e) to deny the additional credit or
reduce the credit to a level that creates a reasonable expectation that
the bonds or other obligations will be paid when due. A resolution
adopted under subsection (e) denies or reduces the additional credit for
property taxes first due and payable in the allocation area in any year
following the year in which the resolution is adopted.
(g) A resolution adopted under subsection (e) remains in effect until
rescinded by the body that originally adopted the resolution. However,
a resolution 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 allocation area 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 a
resolution is rescinded and no other resolution is adopted, the
additional credit described in subsection (c) applies to property taxes
first due and payable in the allocation area in each year following the
year in which the resolution is rescinded.
(h) This subsection applies to an allocation area only to the extent
that the net assessed value of property that is assessed as residential
property under the rules of the department of local government finance
is not included in the base assessed value. If property tax installments
with respect to a homestead (as defined in IC 6-1.1-20.9-1) are due in
installments established by the department of local government finance
under IC 6-1.1-22-9.5, each taxpayer subject to those installments in an
allocation area is entitled to an additional credit under subsection (c)
for the taxes (as defined in IC 6-1.1-21-2) due in installments. The
credit shall be applied in the same proportion to each installment of
taxes (as defined in IC 6-1.1-21-2).
IC 6-1.1-21-5.2.
combination of counties in which tax duplicates reflecting the
child welfare relief credit are delivered to the county
treasurer after March 15, 2006.
(5) Provide for the application of the child welfare relief credit
to provisional statements and reconciling statements issued
under IC 6-1.1-22.5 for any combination of counties.
(6) Either:
(A) delay the statutory date in June for the distribution
and settlement of property taxes in any combination of
counties as needed to reflect a delay in the payment date
for the first installment of property taxes in the counties;
or
(B) provide procedures for a partial settlement in June
that does not reflect the child welfare relief credit.
(7) Take any other action that is necessary or appropriate to
implement the child welfare relief credit in 2006.
The provisions permitting the department of state revenue to
withhold distributions under IC 6-1.1-21 when certain actions are
not performed in a timely manner do not apply to a delay
authorized by a temporary rule adopted under ths subsection.
(d) IC 4-22-2-37.1 applies to a temporary rule adopted under
subsection (c) to the same extent as if the temporary rule were
adopted under IC 4-22-2-37.1. However, a temporary rule adopted
under subsection (c) expires on the latest of the following:
(1) The date stated in a temporary rule adopted under
subsection (c).
(2) The date that a temporary rule that:
(A) is adopted under subsection (c); and
(B) repeals, amends, or supersedes a previously adopted
temporary rule;
takes effect.
(3) The date that a permanent rule that:
(A) is adopted under IC 4-22-2; and
(B) repeals, amends, or supersedes a previously adopted
temporary rule;
takes effect.
(4) January 1, 2007.
(e) A county shall comply with a temporary rule adopted under
subsection (c). The department of state revenue and the property
tax replacement fund board shall make distributions under
IC 6-1.1-21-4 and IC 6-1.1-21-10 on the schedule, if any, specified
in a temporary rule adopted under subsection (c).