Be it enacted by the General Assembly of the State of Indiana:
existing buildings and the acquisition of land; and
(2) repay bonds issued or leases entered into for the purposes
described in subdivision (1).
(c) The county council may, by ordinance, determine that
additional county adjusted gross income tax revenue is needed in
the county to operate or maintain:
(1) jail facilities;
(2) juvenile court, detention, and probation facilities;
(3) other criminal justice facilities; and
(4) related buildings and parking facilities;
located in the county. A county council of a county described in
subsection (a)(1) or (a)(2) may make a determination under both
this subsection and subsection (b).
(c) (d) In addition to the rates permitted by section 2 of this chapter,
the county council may impose the county adjusted gross income tax
at a rate of:
(1) fifteen-hundredths percent (0.15%);
(2) two-tenths percent (0.2%); or
(3) twenty-five hundredths percent (0.25%);
on the adjusted gross income of county taxpayers if the county council
makes the a finding and determination set forth in subsection (b) or (c).
The tax rate may not be imposed at a rate greater than is necessary
to carry out the purposes described in subsections (b) and (c), as
applicable.
(e) This subsection applies only to a county described in
subsection (a)(1). If the county council imposes the tax under this
section to pay for the purposes described in both subsections (b)
and (c), when:
(1) the financing, construction, acquisition, improvement,
renovation, and equipping described in subsection (b) are
completed; and
(2) all bonds issued (including any refunding bonds) or leases
entered into to finance the construction, acquisition,
improvement, renovation, and equipping described in
subsection (b) are fully paid;
the county council shall, subject to subsection (d), establish a tax
rate under this section by ordinance such that the revenue from the
tax does not exceed the costs of operating and maintaining the jail
facilities referred to in subsection (b)(1)(A).
(f) The tax imposed under this section may be imposed only until
the later last of the date on which: following dates:
into under this section;
money remaining in the criminal justice facilities revenue fund
established under subsection (h) after the tax imposed by this
section is terminated under subsection (f) shall be transferred to the
county highway fund to be used for construction, resurfacing,
restoration, and rehabilitation of county highways, roads, and bridges.
SECTION 2. IC 6-3.5-1.1-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. (a) Except as
provided in subsection (b), one-half (1/2) of each adopting county's
certified distribution for a calendar year shall be distributed from its
account established under section 8 of this chapter to the appropriate
county treasurer on May 1 and the other one-half (1/2) on November
1 of that calendar year.
(b) This subsection applies to 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). Notwithstanding section 9 of
this chapter, the initial certified distribution certified for a county under
section 9 of this chapter shall be distributed to the county treasurer
from the account established for the county under section 8 of this
chapter according to the following schedule during the eighteen (18)
month period beginning on July 1 of the year in which the county
initially adopts an ordinance under section 2 of this chapter:
(1) One-fourth (1/4) on October 1 of the year in which the
ordinance was adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance was adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following the
year in which the ordinance was adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance was adopted.
Notwithstanding section 11 of this chapter, the part of the certified
distribution received under subdivision (1) that would otherwise be
allocated to a civil taxing unit or school corporation as property tax
replacement credits under section 11 of this chapter shall be set aside
and treated for the calendar year when received by the civil taxing unit
or school corporation as a levy excess subject to IC 6-1.1-18.5-17 or
IC 6-1.1-19-1.7. Certified distributions made to the county treasurer for
calendar years following the eighteen (18) month period described in
this subsection shall be made as provided in subsection (a).
(c) Except for:
(1) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5(d) of this chapter;
(2) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
or equipping, operating, or maintaining facilities and
buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(3) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7, 2.9, or 3.3 of
this chapter;
(4) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter; or
(5) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
distributions made to a county treasurer under subsections (a) and (b)
shall be treated as though they were property taxes that were due and
payable during that same calendar year. Except as provided by
subsection (b), the certified distribution shall be distributed and used
by the taxing units and school corporations as provided in sections 11
through 15 of this chapter.
(d) All distributions from an account established under section 8 of
this chapter shall be made by warrants issued by the auditor of the state
to the treasurer of the state ordering the appropriate payments.
SECTION 3. IC 6-3.5-1.1-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 11. (a) Except for:
(1) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5(d) of this chapter;
(2) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
or equipping, operating, or maintaining facilities and
buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(3) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7, 2.9, or 3.3 of
this chapter;
(4) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter; or
(5) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
the certified distribution received by a county treasurer shall, in the
manner prescribed in this section, be allocated, distributed, and used
by the civil taxing units and school corporations of the county as
certified shares and property tax replacement credits.
(b) Before August 10 of each calendar year, each county auditor
shall determine the part of the certified distribution for the next
succeeding calendar year that will be allocated as property tax
replacement credits and the part that will be allocated as certified
shares. The percentage of a certified distribution that will be allocated
as property tax replacement credits or as certified shares depends upon
the county adjusted gross income tax rate for resident county taxpayers
in effect on August 1 of the calendar year that precedes the year in
which the certified distribution will be received by two (2) years. The
percentages are set forth in the following table:
PROPERTY
COUNTY
TAX
ADJUSTED GROSS
REPLACEMENT
CERTIFIED
INCOME TAX RATE
CREDITS
SHARES
0.5%
50%
50%
0.75%
33 1/3%
66 2/3%
1%
25%
75%
(c) The part of a certified distribution that constitutes property tax
replacement credits shall be distributed as provided under sections 12,
13, and 14 of this chapter.
(d) The part of a certified distribution that constitutes certified
shares shall be distributed as provided by section 15 of this chapter
SECTION 4. An emergency is declared for this act.
Date: